AQ Partners Blog

Step-by-step guide to Japanese payroll: gross-to-net calculation, income tax withholding, social insurance, residence tax, bonuses, and year-end adjustment.

Guide to Japan employment contracts: mandatory terms, fixed-term vs indefinite, overtime premiums, dismissal restrictions, and non-compete enforceability.

Step-by-step guide to setting up payroll for a new entity in Japan: Labour Standards Office, Hello Work, Japan Pension Service, bank account, and first payroll run.

Japan payroll rules for foreign employees: residency status, withholding rates, tax treaties, totalization agreements, social insurance, and departure settlement.

Understand Japan salary structure: base pay, commuting allowance, housing allowance, overtime premiums, sho-yo bonus, and retirement allowance.

Master Japan payroll operations: monthly cycle, annual compliance calendar, deductions, nenmatsu chosei, and year-end obligations for foreign companies.