Money matters

Pay, tax & insurance

Income walls, and how night-shift allowances are taxed and counted for social insurance, with a focus on what changed in 2026.

2 articles

The 2026 income walls: at healthcare hourly rates, the ¥1.3 million wall comes first

¥1.78 million, ¥1.36 million, ¥1.3 million, 20 hours a week: which one affects you depends on your hourly pay. At the average part-time nurse rate of ¥1,933, the ¥1.3 million social insurance wall comes first.

Sept 25, 2026·7 min read

Pay, tax & insurance

Is your night-shift allowance taxed? Tax and social insurance on allowances, dorms and late-night meals

Night shift allowance is taxed; overnight duty pay can be tax-free up to ¥4,000 per shift. More night shifts in April to June mean higher premiums from September. How allowances are treated, before you read your payslip.

Sept 25, 2026·6 min read