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Determining the Monthly Standard Salary

  • The Monthly Standard Salary is used to define the Monthly Standard Salary table for scaling members’ monthly earnings. They are used as the calculation basis for the premiums (Short-Term/ Pension Benefits and Nursing-Care) and various benefits.
  • A member’s Monthly Standard Salary includes the allowances paid for dependents, commutation, after-hours work (overtime), etc. However, bonuses are not considered if the number of bonuses paid in a year is 3 or less.
  • Although a member’s Monthly Standard Salary is determined at the time when the member acquires eligibility, once becoming a member, it is revised yearly on the basis of the member’s average income for the months of April, May, and June in order to ensure it correctly reflects the actual income. The revised Monthly Standard Salary is used as the basis for calculating the premiums and benefit payment from September to August of the following year. If there are significant changes in the member’s income during this period (increase or decrease by 2 scales or more), the Monthly Standard Salary is revised after 3 months of the change (effective from the 4th month).

Determining the Standard Bonus

  • The amount of bonuses, term-end allowance, allowance for an examination and other bonuses that are paid to a member on a basis not exceeding 3 times a year is referred to as the “Standard Bonus”.
  • A member’s Standard Bonus is the amount of bonuses, which is rounded down to the nearest 1,000 yen, received by the member within a single month. However, the maximum amount of a standard bonus for determining the Short-Term Benefits is set at 5,730,000 yen per year (April through March of the following year), and the maximum amount of a standard bonus (or the total amount of bonuses, if multiple bonuses are given within a single month) for determining the Pension Benefits is 1,500,000 yen per payment month.
  • A member’s Standard Bonus is used to calculate the premiums (for Short-Term/ Pension Benefits, Nursing-Care) and Pension Benefits.

Monthly Standard Salary table

Revised on October 1, 2016
Scales of Monthly Standard Salary Monthly Standard Salary Monthly earnings
1 yen
88,000
yen
Up to 92,999
2 98,000 93,000 - 100,999
3 104,000 101,000 - 106,999
4 110,000 107,000 - 113,999
5 118,000 114,000 - 121,999
6 126,000 122,000 - 129,999
7 134,000 130,000 - 137,999
8 142,000 138,000 - 145,999
9 150,000 146,000 - 154,999
10 160,000 155,000 - 164,999
11 170,000 165,000 - 174,999
12 180,000 175,000 - 184,999
13 190,000 185,000 - 194,999
14 200,000 195,000 - 209,999
15 220,000 210,000 - 229,999
16 240,000 230,000 - 249,999
17 260,000 250,000 - 269,999
18 280,000 270,000 - 289,999
19 300,000 290,000 - 309,999
20 320,000 310,000 - 329,999
21 340,000 330,000 - 349,999
22 360,000 350,000 - 369,999
23 380,000 370,000 - 394,999
24 410,000 395,000 - 424,999
25 440,000 425,000 - 454,999
26 470,000 455,000 - 484,999
27 500,000 485,000 - 514,999
28 530,000 515,000 - 544,999
29 560,000 545,000 - 574,999
30 590,000 575,000 - 604,999
31 620,000 605,000 - 634,999
32 650,000 635,000 - 664,999
33 680,000 665,000 - 694,999
34 710,000 695,000 - 729,999
35 750,000 730,000 - 769,999
36 790,000 770,000 - 809,999
37 830,000 810,000 - 854,999
38 880,000 855,000 - 904,999
39 930,000 905,000 - 954,999
40 980,000 955,000 - 1,004,999
41 1,030,000 1,005,000 - 1,054,999
42 1,090,000 1,055,000 - 1,114,999
43 1,150,000 1,115,000 - 1,174,999
44 1,210,000 1,175,000 - 1,234,999
45 1,270,000 1,235,000 - 1,294,999
46 1,330,000 1,295,000 - 1,354,999
47 1,390,000 More than 1,355,000

Note: The maximum amount for determining Pension Benefits is 620,000 yen (Scale 31). Scale 32 or higher is for Short-Term Benefits.

Special Exception for Monthly Standard Salary When Caring for Children under Age 3

When caring for a child under age 3 (excluding the premium exemption period for maternity leave or childcare leave), if the Monthly Standard Salary decreases from that of the month previous to the child care starting month (normally, the month previous to the month when the child was born), there is a special exception to guarantee the amount of the Monthly Standard Salary of the previous month for calculating the pension benefits.

In order to qualify for this special exception, an “application form for special exception for Monthly Standard Salary during childcare” along with a copy of one’s family register (koseki-tohon) and residence certificate (jumin-hyo) must be submitted through the school.

This special exception is only effective used to calculate the pension benefits when the member reaches the pension age. Premiums or the The Short-Term Benefits are calculated based on the actual Monthly Standard Salary.

How the Premiums are Determined

  • Salary-based premiums are determined based on one’s monthly salary and Bonus-based premiums are determined based on bonuses.
  • Salary-based premiums are calculated by multiplying the premium rate by one’s Monthly Standard Salary.
  • Bonus-based premiums are calculated by multiplying the premium rate by the one’s Standard Bonus.
  • A member (excluding Voluntarily Continued Insurance Members) and the school where they belong each pay half of the payment of both Salary-based and Bonus-based premiums.
  • The premiums paid by a Voluntarily Continued Insurance Members are calculated by multiplying the Short-Term Benefit premium rate by one’s Monthly Standard Salary at the time of retirement, and the premiums must be paid solely by the member in full.
  • During Maternity leave periods and a Childcare leave period taken until the child reaches age 3, the Salary-based and Bonus-based premiums are exempted if an application is made.

Membership Types and Premium Rates

Premium rates applied from April 2017 through July 2017

1.Members Aged 40 to 64(Unit:%)
Category Short-Term premium rate Retirement Pension premium rate Employees’ Pension Insurance premium (private schools version) rate Total
Short-Term Benefits Welfare Services Nursing-care benefits Total
Type A members 8.232 0.250 1.231 9.713 13.911 1.500 25.124
Type B members, etc. 8.232 0.195 1.231 9.658 - - 9.658
Type C members - 0.195 - 0.195 13.911 1.500 15.606
Voluntarily Continued Insurance Members 8.232 0.125 1.231 9.588 - - 9.588

2.Members under age 40 and members age 65 or older(Unit:%)
Category Short-Term premium rate Retirement Pension premium rate Employees’ Pension Insurance premium (private schools version) rate Total
Short-Term Benefits Welfare Services Nursing-care benefits Total
Type A members 8.232 0.250 - 8.482 13.911 1.500 23.893
Type B members, etc. 8.232 0.195 - 8.427 - - 8.427
Type C members - 0.195 - 0.195 13.911 1.500 15.606
Voluntarily Continued Insurance Members 8.232 0.125 - 8.357 - - 8.357

Note 1: Type B members, etc. are individuals for whom only the Short-Term Bnefit program applies,special contract members under the Social Security Agreement, and civil servant members dispatched to the Open University of Japan and law schools.

Note 2: Type C members are inidividuals to whom only the Pension Benefit program applies.

Note 3: Even though pension benefit premium is for Employees' Pension Insurance, PMAC applies a reduced rate.

Note 4: When a subsidy is provided by the prefecture, it is applied to the reduced Employees' Pension Insurance premium (private schools version) rete for the member's salary. It is not applied to the premium rate for the member's bonuses.

Premium rates applied August 2017

1.Members Aged 40 to 64(Unit:%)
Category Short-Term premium rate Retirement Pension premium rate Employees’ Pension Insurance premium (private schools version) rate Total
Short-Term Benefits Welfare Services Nursing-care benefits Total
Type A members 8.232 0.250 1.361 9.843 13.911 1.500 25.254
Type B members, etc. 8.232 0.195 1.361 9.788 - - 9.788
Type C members - 0.195 - 0.195 13.911 1.500 15.606
Voluntarily Continued Insurance Members 8.232 0.125 1.361 9.718 - - 9.718

2.Members under age 40 and members age 65 or older(Unit:%)
Category Short-Term premium rate Retirement Pension premium rate Employees’ Pension Insurance premium (private schools version) rate Total
Short-Term Benefits Welfare Services Nursing-care benefits Total
Type A members 8.232 0.250 - 8.482 13.911 1.500 23.893
Type B members, etc. 8.232 0.195 - 8.427 - - 8.427
Type C members - 0.195 - 0.195 13.911 1.500 15.606
Voluntarily Continued Insurance Members 8.232 0.125 - 8.357 - - 8.357

Note 1: Type B members, etc. are individuals for whom only the Short-Term Bnefit program applies,special contract members under the Social Security Agreement, and civil servant members dispatched to the Open University of Japan and law schools.

Note 2: Type C members are inidividuals to whom only the Pension Benefit program applies.

Note 3: Even though pension benefit premium is for Employees' Pension Insurance, PMAC applies a reduced rate.

Note 4: When a subsidy is provided by the prefecture, it is applied to the reduced Employees' Pension Insurance premium (private schools version) rete for the member's salary. It is not applied to the premium rate for the member's bonuses.

Premium rates applied from September 2017 through March 2018

1.Members Aged 40 to 64(Unit:%)
Category Short-Term premium rate Retirement Pension premium rate Employees’ Pension Insurance premium (private schools version) rate Total
Short-Term Benefits Welfare Services Nursing-care benefits Total
Type A members 8.232 0.250 1.361 9.843 14.265 1.500 25.608
Type B members, etc. 8.232 0.195 1.361 9.788 - - 9.788
Type C members - 0.195 - 0.195 14.265 1.500 15.960
Voluntarily Continued Insurance Members 8.232 0.125 1.361 9.718 - - 9.718

2.Members under age 40 and members age 65 or older(Unit:%)
Category Short-Term premium rate Retirement Pension premium rate Employees’ Pension Insurance premium (private schools version) rate Total
Short-Term Benefits Welfare Services Nursing-care benefits Total
Type A members 8.232 0.250 - 8.482 14.265 1.500 24.247
Type B members, etc. 8.232 0.195 - 8.427 - - 8.427
Type C members - 0.195 - 0.195 14.265 1.500 15.960
Voluntarily Continued Insurance Members 8.232 0.125 - 8.357 - - 8.357

Note 1: Type B members, etc. are individuals for whom only the Short-Term Bnefit program applies,special contract members under the Social Security Agreement, and civil servant members dispatched to the Open University of Japan and law schools.

Note 2: Type C members are inidividuals to whom only the Pension Benefit program applies.

Note 3: Even though pension benefit premium is for Employees' Pension Insurance, PMAC applies a reduced rate.

Note 4: When a subsidy is provided by the prefecture, it is applied to the reduced Employees' Pension Insurance premium (private schools version) rete for the member's salary. It is not applied to the premium rate for the member's bonuses.

How to Calculate the Amount Borne by a Member

The amount to be borne by a member is a half of the total amount resulting from multiplying each of the member’s “Monthly Standard Salary” and “Standard Bonus” by the respective premium rate. If the amount contains any fraction, it is processed as follows:

When the school deducts the amount to be borne by the member from the member’s salary, if the halved amount has a fraction of 50 sen or less, the fraction is rounded down to 0 and if the fraction is 50 sen or more, it is rounded up to the nearest 1 yen.

<Calculation example>

Salary-based premiums(age 40 to 64. Assuming that there are no subsidies from the prefecture)
Premium category Monthly Standard Salary Premium rate Premium amount Half amount Amount to be borne by the member
Short-Term Benefit premiums(including welfare service premium) 150,000 yen × 8.482/100 = 12,723.00 yen 6,361.50 yen 6,361 yen---(1)
Nursing-Care premiums 150,000 yen × 1.361/100 = 2,041.50 yen 1,020.75 yen 1,021 yen---(2)
Employees' Pension Insurance premiums(private schools version)after redcuction 150,000 yen × 14.265/100 = 21,397.50 yen 10,698.75 yen 10,699 yen---(3)
Retirement Pension Benefit premiums 150,000 yen × 1.500/100 = 2,250.00 yen 1,125.00 yen 1,125 yen---(4)
Total of(1)+(2)+(3)+(4)=19,206 yen
Bonus-based premiums(age 40 to 64. There are no subsidies from the prefecture for this category)
Premium category Monthly Standard Salary Premium rate Premium amount Half amount Amount to be borne by the member
Short-Term Benefit premiums(including welfare service premium) 541,000 yen × 8.482/100 = 45,887.62 yen 22,943.810 yen 22,944 yen---(1)
Nursing-Care premiums 541,000 yen × 1.361/100 = 7,363.01 yen 3,681.505 yen 3,682 yen---(2)
Employees' Pension Insurance premiums(private schools version)after redcuction 541,000 yen × 14.265/100 = 77,173.65 yen 38,586.825 yen 38,587 yen---(3)
Retirement Pension Benefit premiums 541,000 yen × 1.500/100 = 8,115.00 yen 4,057.500 yen 4,057 yen---(4)
Total of(1)+(2)+(3)+(4)=69,270 yen

Premiums Reference Chart (PDF:94KB)