Japan Income Tax & National Insurance

dj-pajacex

Member
Feb 11, 2022
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Hello,

Does anyone know how is income tax and NI calculated in Japan compared to the UK? In the UK there is a PAYE system for income tax (allowance and bands are distributed equally throughout the year to make potential overpayment / underpayment minimal) but tax is still calculated on an annual basis. The only non-obvious part might be reduction of personal allowance for income over £100,000. NI on the over hand is straightforward, paid on monthly basis, with easy income bands and no overpayment returns / underpayments / reductions of allowances etc.

For example: £5,000 gross per month / £60,000 gross per year (same salary in all months to simplify calculation)

NI:
Exempt: 1048 → £0.00
Lower band: (4189 − 1048) × 8% = £251.28
Higher band: (5000 − 4189) × 2% = £16.22 (UK's lower rate at higher income )
TOTAL: £267.50

Income Tax:
Exempt: 12570 → £0.00
Lower band: (50270 − 12570) × 20% = £7540.00
Higher band: (60000 − 50270) × 40% = £3892.00
TOTAL: £11,432.00 (per month: ~£952.67)

Net per month: 5000.00 − 267.50 − 952.67 = £3779.83

I was looking for a japanese calculator online, but all of them give different net salary result for the same gross salary. I am interested in the topic as within 12 months I might ask my manager if it is possible to be relocated to japanese office of my company. I will probably learn if my salary will stay the same or be reduced as japanese salaries tend to be lower, but they will tell me gross value and I have to calculate net myself and determine how it will compare to the current UK net salary.