Every worker deserves transparency when it comes to their pay. Your 給与明細書 (kyūyo meisaisho), or payslip, is an important document you receive from your employer. It shows exactly how your pay was calculated, including earnings, deductions, and your final take-home amount.

To make sure you are being paid fairly and accurately, here are the key items that should always appear on your payslip in Japan.

What Must Be Included on Every Payslip

While the exact layout of payslips varies by company, Japanese labor law and tax regulations require that certain key details be clearly listed. These items ensure transparency and compliance with the Labor Standards Act.

Every payslip should include:

• 氏名 (Shimei) – your full name

• 支給日 (Shikyūbi) – the payment date

• 基本給 (Kihonkyū) – basic salary

• 手当 (Teate) – any allowances (for example, commuting or housing)

• 時間外手当 (Jikangai teate) – overtime or extra pay

• 控除 (Kōjo) – all deductions (taxes, insurance, etc.)

• 総支給額 (Sōshikyūgaku) – gross pay (before deductions)

• 差引支給額 (Sashihiki shikyūgaku) – net pay (after deductions)

Many employers also include 勤怠情報 (Kintai jōhō), or attendance information such as working days and overtime hours, which helps ensure accuracy.

If any of these sections are missing or unclear, your employer may not be meeting their legal obligation to provide transparent wage records. If you have questions or concerns about your payslip, contact the General Union for advice and support.

基本給 (Kihonkyū) – Basic Salary

This is your base monthly wage before any allowances or overtime are added. It is the foundation of your earnings.

手当 (Teate) – Allowances

These are additional payments for things like commuting, housing, or specific job duties. Examples include:

• 通勤手当 (tsūkin teate) – transportation allowance

• 住宅手当 (jūtaku teate) – housing allowance

• 役職手当 (yakushoku teate) – position or duty allowance

Overtime Pay (残業代)

Overtime pay is extra pay for work beyond 8 hours per day or 40 hours per week (there are cases where premium pay is not legally necessary). The rate is usually 25% higher than your normal hourly wage, but it can go up if the work was done late at night (after 10 p.m.) or on your statutory day off (法定休日).

On your payslip, there’s often just one line marked “overtime” (残業). It may not break down different types of overtime, such as late-night or holiday work, even though those rates are higher. If your hours include late-night or weekend work and the payslip doesn’t show a clear difference in pay, you should ask for clarification or contact the union.

 控除 (Kōjo) – Deductions

This lists all amounts subtracted from your gross pay, such as:

• 所得税 (shotokuzei) – income tax

• 住民税 (jūminzei) – residence tax

• 厚生年金保険料 (kōsei nenkin hokenryō) – employee pension insurance

• 健康保険料 (kenkō hokenryō) – health insurance

• 雇用保険料 (koyō hokenryō) – employment insurance

Reviewing these deductions helps you confirm that the correct contributions are being made to your social insurance and taxes.

 社会保険 (Shakai Hoken) – Social Insurance Enrollment

If you are a full-time employee or work enough hours to qualify, you should be enrolled in 社会保険 (shakai hoken), Japan’s social insurance system. It includes:

• 健康保険 (kenkō hoken) – health insurance

• 厚生年金 (kōsei nenkin) – employee pension

• 雇用保険 (koyō hoken) – employment insurance

These deductions should appear clearly under 控除 (kōjo) on your payslip.

If You Are Not Enrolled in Shakai Hoken

Employees who are not enrolled in company social insurance, for example short-hour or part-time staff, will not see 厚生年金保険料 or 健康保険料 listed as deductions.

Instead, they may only see 雇用保険料 (employment insurance) or just taxes such as 所得税 (income tax) and 住民税 (residence tax).

In these cases, you are likely enrolled in 国民健康保険 (kokumin kenkō hoken) and 国民年金 (kokumin nenkin) individually through your city or ward office, and you pay those premiums separately.

If you believe you should qualify for 社会保険 but are not enrolled, or if your employer is withholding the wrong amounts, contact the General Union for guidance.

総支給額 (Sōshikyūgaku) – Gross Pay

This is your total earnings before deductions. It includes your basic salary, allowances, and overtime.

差引支給額 (Sashihiki shikyūgaku) – Net Pay / Take-home Pay

This is the final amount you actually receive after taxes and other deductions are subtracted. It is usually the amount that appears in your bank account.

勤怠情報 (Kintai jōhō) – Attendance Information

Some payslips also show your working days, hours, overtime hours, and days off. It is helpful to review this to ensure your working time matches what is recorded.

支給日 (Shikyūbi) – Payment Date

This shows when your salary was paid, which is important for keeping accurate records and for any future claims or verifications.

Why It Matters

Understanding each part of your payslip ensures that your employer is following labor laws and that your pay reflects your work. Transparency and fairness in wages are the foundation of decent work. Make it a habit to check your 給与明細書 every month. Your payslip is not just a piece of paper; it is proof of your rights at work. If you have any questions or concerns about your payslip, contact the General Union for help.