Japanese Bonus Notice Explained: 賞与, Payment Date and Deductions

Employee comparing a bonus notice with payroll details on a laptop

Your employer has sent a 賞与支給通知 (bonus payment notice), but the number in your bank account is smaller than the announced amount. First check whether the notice states a gross award or the net transfer. Then read the separate bonus statement for tax and insurance deductions. The payment rules and the notice layout depend on your workplace.

Labels on a Japanese bonus notice

Japanese Reading What it tells you
賞与/ボーナス しょうよ (shōyo) / bōnasu Bonus paid separately from regular wages
賞与支給通知 しょうよしきゅうつうち (shōyo shikyū tsūchi) Notice of a bonus payment
支給対象期間/査定期間 しきゅうたいしょうきかん/さていきかん Period considered for the award or assessment
支給対象者 しきゅうたいしょうしゃ (shikyū taishōsha) Employees covered by the stated conditions
支給日 しきゅうび (shikyūbi) Scheduled payment date
支給額/賞与額 しきゅうがく/しょうよがく Amount awarded before deductions, unless the notice says otherwise
控除額 こうじょがく (kōjogaku) Total deductions on the statement
差引支給額/振込額 さしひきしきゅうがく/ふりこみがく Net amount paid after listed deductions

Some employers provide only an online 賞与明細 (しょうよめいさい, bonus statement). Others issue an advance notice and a statement on payday. Do not treat an advance notice of a possible amount as the final payment record.

Check the notice in this order

  1. Identify the period and eligibility. Compare 支給対象期間 and any condition such as employment status on a specified date with your contract, bonus policy and workplace rules. The assessment period is not necessarily the month of payment.
  2. Find the gross and net figures. On the statement, compare 支給額 or 支給合計 with 控除合計 and 差引支給額. For example, a gross bonus of ¥300,000 with ¥60,000 in listed deductions would show ¥240,000 as net. These are illustrative figures, not a tax estimate.
  3. Read each deduction. 所得税 or 源泉所得税 is income tax withheld. 健康保険料 and 厚生年金保険料 may apply if you are enrolled; 雇用保険料 may also appear. Your actual entries depend on coverage and the payroll calculation.
  4. Check the deposit and ask about a mismatch. Confirm the 支給日, the net transfer and any separate adjustment. Save the notice and statement, then ask payroll about the exact line that differs.

Why is tax or insurance taken from a bonus?

The National Tax Agency explains that tax withholding on a bonus generally uses its bonus withholding calculation, which differs from simply applying the rate you see on one monthly payslip. The applicable table and circumstances matter; do not infer a fixed percentage from the gross award. The 2026 withholding tables are specific to payments in that year.

Japan Pension Service explains that employees’ pension contributions also apply to a qualifying bonus through a standard bonus amount. Its calculation and limits are separate from monthly remuneration. Ask payroll to explain a particular insurance entry rather than assuming a duplicate deduction is an error.

Does every job include a bonus?

No universal bonus amount or payment month applies to all jobs. The Ministry of Health, Labour and Welfare’s working-conditions guidance lists bonuses among the conditions to disclose if the employer has such a provision. Read the specific wording in your contract and 就業規則. “業績による” means it depends on business performance; “支給する場合がある” says payment may occur, not that a particular amount is guaranteed. Eligibility and calculation may depend on your employer’s terms.

Our working conditions notice guide helps you find the relevant clause. For the ordinary monthly breakdown, see our Japanese payslip guide. If you are comparing an advertised offer with the written terms, use our job listing guide as a starting point.

Questions you can send to payroll

  • 賞与の支給対象期間を教えていただけますか。
    Shōyo no shikyū taishō kikan o oshiete itadakemasu ka.
    Could you tell me the period covered by this bonus?
  • この通知の支給額は控除前の金額ですか。
    Kono tsūchi no shikyūgaku wa kōjo-mae no kingaku desu ka.
    Is the amount on this notice before deductions?
  • 賞与明細の控除項目について確認したいです。
    Shōyo meisai no kōjo kōmoku ni tsuite kakunin shitai desu.
    I would like to check the deduction items on my bonus statement.
  • 支給条件が記載された就業規則を確認できますか。
    Shikyū jōken ga kisai sareta shūgyō kisoku o kakunin dekimasu ka.
    May I check the workplace rules that state the payment conditions?

If the notice and payment remain inconsistent after payroll explains them, keep the written terms, notice and statement together when seeking advice from a labour consultation desk. Do not share your full payroll or bank details in a public forum.

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