Child and Childcare Support Contribution in Japan (Effective April 2026)



Modified on: Wed, 18 Mar, 2026 at 3:36 PM

As part of Japan’s efforts to address the declining birth rate, the government has introduced a new statutory contribution under the “Child Future Strategy: Acceleration Plan.”

From April 2026, a new Child and Childcare Support Contribution (子ども・子育て支援金) will be applied to employees and employers as part of the social insurance system.

This contribution will help fund expanded childcare and family support benefits across Japan.

What Is the Child and Childcare Support Contribution?

This is a mandatory contribution collected from both employers and employees to support national childcare policies.

The funds are used to expand initiatives such as:

  • Child allowances

  • Support benefits for pregnant employees

  • Post-birth leave support

  • Childcare-related working arrangements (e.g., reduced hours)

  • Early childhood care systems

  • Pension contribution exemptions during childcare periods

Contribution Details

Rates and Cost Sharing

  • Total Contribution Rate: 0.23%

  • Employer Contribution: 0.115%

  • Employee Contribution: 0.115%

The cost is shared equally between employer and employee.

What Income Is Included?

The contribution applies to:

  • Monthly salary (standard monthly remuneration)

  • Bonuses (standard bonus amount)

Collection Method

  • Collected through the existing health insurance premium system

  • Paid together with other statutory social insurance contributions

  • Managed by health insurance providers (e.g., Health Insurance Associations)

When Does It Apply?

  • Effective from: April 2026 insurance premiums

  • Payroll impact:

    • Bonuses paid from April 2026

    • Salaries paid from May 2026 (reflecting April premiums)

Employer Responsibilities

Employers are required to:

  • Apply the contribution to eligible employees

  • Ensure correct payroll deductions and employer contributions

  • Reflect the contribution in payroll reporting and internal systems

  • Account for the additional employer cost (0.115%) in budgeting

Special Scenarios

Employees on Overseas Assignment

Employees who remain enrolled in Japan’s health insurance system must continue contributing, even if working abroad.

Employees on Maternity or Childcare Leave

Contributions are exempt during maternity and childcare leave, in line with existing social insurance exemptions.

Payslip Display

  • There is no legal requirement to show this contribution separately on payslips

  • However, employers are encouraged to disclose it for transparency

Why This Contribution Was Introduced

Japan is facing a declining birth rate and aging population.

To address this, the government launched the Acceleration Plan, aiming to:

  • Support families and child-raising households

  • Encourage higher birth rates

  • Strengthen long-term workforce sustainability

This contribution helps fund these expanded social programs.

Key Takeaways

  • New statutory contribution starting April 2026

  • 0.23% total, split equally between employer and employee

  • Applies to salary and bonuses

  • Collected via health insurance premiums

  • Exempt during childcare and maternity leave

 

Attachments (1)

pdf

Child and Childcare Support_April 2026.pdf
521 KB

Was this article helpful?

That’s Great!

Thank you for your feedback

Sorry! We couldn't be helpful

Thank you for your feedback

Let us know how can we improve this article!

Select at least one of the reasons
CAPTCHA verification is required.

Feedback sent

We appreciate your effort and will try to fix the article



Related Articles