Bonus Payment Notice (賞与支給通知書)
Communicates the amount, calculation basis, evaluation period, and payment date for a seasonal or performance bonus. Pairs with the social-insurance bonus filing (賞与支払届).
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The bilingual Bonus Payment Notice generator (Japanese / English preview, inline editing, PDF export) is in development. In the meantime, the explainer below covers when to issue this notice, what to include, and the legal basis. The structure mirrors how the live generator will ask for input.
Official sources
This template is built on the following primary Japanese government sources. Open each link to verify the underlying rule against the issuing authority.
- Japan Pension Service (日本年金機構) - Bonus payment notification (賞与支払届) Filing required within 5 days of every bonus payment. Sets the social-insurance contributions on bonus amounts up to 1.5M JPY per cycle.
- NTA (国税庁) - Withholding tax on bonus payments NTA guidance on calculating withholding tax on bonus payments, including the prior-month-salary-based withholding rate table.
Reference
What the Bonus Payment Notice (賞与支給通知書) is
A bonus payment notice (賞与支給通知書) is the document an employer issues to communicate the details of a bonus payment to an employee. In Japanese HR practice, bonuses are typically paid twice a year (summer / winter, 夏季・冬季) plus an optional fiscal-year bonus. The notice records the amount, the calculation basis, the evaluation period, the payment date, and any deductions.
When to use
When to issue this notice
- Summer bonus cycle (typically June or July)
- Winter bonus cycle (typically December)
- Fiscal-year-end bonus (決算賞与)
- Special bonus (special-occasion or sign-on)
Mandatory items
What to include in the notice
- Bonus amount (gross)
- Calculation basis (e.g., months of base salary, formula, performance multiplier)
- Evaluation period covered
- Payment date
- Estimated take-home (after social insurance and withholding)
- Confirmation that the social-insurance bonus filing (賞与支払届) will be submitted within 5 days
- Reference to work rules / bonus rules that govern the structure
Legal basis
Legal background and constraints
Bonuses are not legally mandatory in Japan. They are governed by the work rules and the original employment contract. Once a bonus structure is established (rules, formula, regular cycle), the employer cannot unilaterally cut it; the bonus becomes part of the employee's compensation expectations. Bonuses are subject to social-insurance contributions on amounts above 1.5 million yen per cycle, and the bonus filing (賞与支払届) is mandatory within 5 days of payment.
Frequently asked
Common questions about the Bonus Payment Notice
Is a bonus legally required?
Not by statute. Whether a bonus is paid depends on the work rules and individual employment contract. However, once a regular bonus cycle is established (e.g., "2 months base, summer and winter"), it becomes part of the employee's reasonable compensation expectation, and unilateral cuts can be challenged.
Are bonuses subject to social insurance?
Yes. Bonuses are subject to health insurance, long-term care insurance (for employees aged 40-64), welfare pension, and employment insurance, calculated on the bonus amount up to a cap of 1.5 million yen per single bonus payment for health and pension purposes. The employer must file the bonus payment notification (賞与支払届) with the Pension Service within 5 days of payment.
Can a bonus be cut or skipped?
If the bonus structure is purely discretionary in the work rules ("the employer may pay a bonus depending on business conditions"), yes, the bonus can be cut or skipped without breaching the contract. If the structure is fixed ("summer bonus = 2 months base salary"), reduction or skip requires a basis: a documented downturn, work-rules amendment with reasonableness, or employee consent.
What's the difference between 賞与 and 一時金?
賞与 (shoyo) is the formal term for a bonus, treated as part of compensation and subject to social-insurance and income-tax rules. 一時金 (ichiji-kin) means "lump-sum payment" and can refer to bonuses or to non-bonus lump payments (severance, special compensation). For tax and insurance purposes the underlying nature matters more than the label.
When is the bonus filing (賞与支払届) due?
Within 5 days of the bonus payment date. The filing goes to the Pension Service (日本年金機構) and triggers the social-insurance contribution calculation on the bonus. Late filing exposes the employer to penalties.
Important. This template is provided for general planning purposes only and is not a substitute for professional advice. Japanese employment law is complex and case-specific. Before issuing this notice in any non-routine situation, consult a Certified Social Insurance and Labor Consultant (社会保険労務士) or a qualified labor lawyer (弁護士).