Japan cuts employment insurance premium rates for fiscal 2026 (Reiwa 8) — general businesses total 14.5 → 13.5 per 1,000
Source material is a Japanese government announcement (in Japanese); this page is a summary.
Japan's employment insurance premium rate for fiscal 2026 (Reiwa 8) is a combined 13.5 per 1,000 for general businesses, down from 14.5 per 1,000 the previous year, and applies from 1 April 2026.
Key facts
| Period of application | 1 April 2026 to 31 March 2027 (fiscal Reiwa 8) |
|---|---|
| Combined rate, general businesses | 13.5 per 1,000 (14.5 per 1,000 the previous year) |
| Worker's share, general businesses | 5 per 1,000 (5.5 per 1,000 the previous year) |
| Employer's share, general businesses | 8.5 per 1,000 (9 per 1,000 the previous year) |
| Breakdown of the employer's share (general businesses) | Unemployment and childcare leave benefits 5 per 1,000 + the two employment insurance projects 3.5 per 1,000 |
| Agriculture, forestry, fisheries and sake brewing | Worker 6 per 1,000, employer 9.5 per 1,000, combined 15.5 per 1,000 (16.5 per 1,000 the previous year) |
| Construction | Worker 6 per 1,000, employer 10.5 per 1,000, combined 16.5 per 1,000 (17.5 per 1,000 the previous year) |
| The two employment insurance projects (employers only) | 3.5 per 1,000 (4.5 per 1,000 for construction), unchanged |
| Responsible bodies | Ministry of Health, Labour and Welfare (厚生労働省) and Hello Work |
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The employment insurance premium rates for fiscal Reiwa 8 (2026) announced by Japan's Ministry of Health, Labour and Welfare apply from 1 April 2026 to 31 March 2027. For general businesses the rate for unemployment and related benefits changes to 5 per 1,000 for both workers and employers, so the worker's share is 5 per 1,000 and the employer's share is 8.5 per 1,000 (5 per 1,000 for unemployment and childcare leave benefits plus 3.5 per 1,000 for the two employment insurance projects), giving a combined rate of 13.5 per 1,000 (14.5 per 1,000 the previous year). For agriculture, forestry, fisheries and sake brewing, and for construction, the rate for unemployment and related benefits changes to 6 per 1,000, giving combined rates of 15.5 per 1,000 and 16.5 per 1,000 respectively. The rate for the two employment insurance projects (paid by employers only) stays as before at 3.5 per 1,000 (4.5 per 1,000 for construction).
Background — why this change
This document is the Ministry of Health, Labour and Welfare's guidance on employment insurance premium rates for fiscal Reiwa 8 (1 April 2026 to 31 March 2027), and it also shows the previous year's (fiscal Reiwa 7) rates at the foot of the table so the changes can be compared. The rate for unemployment and related benefits is cut in all three categories: general businesses, agriculture, forestry, fisheries and sake brewing, and construction.
Summaries below are factual notes based on government announcements and primary sources — not evaluations or opinions.
Summaries reflect national-level programs. Municipal (city/ward/town) programs may differ — confirm with the official desk before applying.
FAQ
When do the rates apply from?
The fiscal Reiwa 8 rates apply from 1 April 2026 to 31 March 2027.
What is the worker's share for general businesses?
Workers pay only the rate for unemployment and childcare leave benefits, which is 5 per 1,000 (5.5 per 1,000 the previous year). The employer's share is 8.5 per 1,000, and the combined rate is 13.5 per 1,000.
What about construction, agriculture, forestry, fisheries and sake brewing?
The rate for unemployment and related benefits changes to 6 per 1,000 for both workers and employers, giving a combined rate of 16.5 per 1,000 for construction and 15.5 per 1,000 for agriculture, forestry, fisheries and sake brewing.
Which rate applies to horticultural services, dairy farming and similar businesses?
Horticultural services, horse and cattle raising, dairy farming, poultry farming, pig farming, inland-water aquaculture and businesses employing certain seafarers are subject to the general business rates.