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Bonus Payment Notice (賞与支給通知書)

Generate a Japanese bonus payment notice in seconds. Live formula calculation (base salary x months x performance), 1.5M JPY social-insurance cap flag for 健康保険 (health insurance) and 厚生年金 (welfare pension), and a built-in reminder that the 賞与支払届 (bonus payment filing) is due within 5 days. Preview in Japanese or English, edit inline, then export to PDF.

Emmanuel Gendre, Founder of SaiyouTeam
By Emmanuel Gendre
Founder, SaiyouTeam · 12 years recruiting in Japan

Last reviewed: · Aligned with the Compensation workflow in Japanese HR practice

Bonus payment notice generator

2026年6月15日

田中 太郎　様

〒150-0001 東京都渋谷区神宮前2-3-4

〒100-0005 東京都千代田区丸の内1-1-1

株式会社サンプル

代表取締役　山田 花子

賞 与 支 給 通 知 書

拝啓　時下ますますご清栄のこととお慶び申し上げます。

このたび、貴殿に対し、下記のとおり賞与を支給する旨を通知いたします。

敬具

記

  1. 賞与種別 夏季賞与 評価対象期間: 2025年10月1日 から 2026年3月31日
  2. 所属及び役職 ITソリューション部 ソフトウェアエンジニア
  3. 算定方法 基本給×月数（×業績係数）
  4. 算定根拠 基本給 ¥350,000 × 2ヶ月 × 業績係数 1 = ¥700,000
  5. 賞与額（額面） ¥700,000
  6. 控除予定額・お受取見込み額（概算） 控除予定額（概算）: ¥217,000 お受取見込み額（概算）: ¥483,000 ※ 上記は社会保険料・源泉徴収税の概算（額面の約31%控除）に基づく見込み額であり、実際の控除額・手取り額は、前月給与・扶養控除等申告書・年齢区分等により異なります。
  7. 支給日 2026年6月30日
  8. 賞与支払届の提出 本賞与に係る賞与支払届は、健康保険法及び厚生年金保険法に基づき、支給日から5日以内（2026年7月5日まで）に日本年金機構へ提出いたします。
  9. 社会保険料の上限について 健康保険・厚生年金の保険料は、1回の賞与あたり1,500,000円を上限として算定されます（本賞与額は上限額以下）。
  10. お問い合わせ 本件に関するお問い合わせは、人事部 鈴木（電話 03-1234-5678）までお願いいたします。

以上

〒100-0005 東京都千代田区丸の内1-1-1

株式会社サンプル

代表取締役　山田 花子　　印

________________________

Ready to send? Download a PDF of the notice you see above. Your email is used only to receive the file.

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.

How it works

A clean Japanese bonus payment notice in 60 seconds

The 賞与支給通知書 (bonus payment notice) 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-end (決算) bonus. The notice records the amount, the calculation basis, the evaluation period, the payment date, and the estimated deductions.

1. Bonus type and evaluation period

Pick one of the four standard bonus types: summer (夏季賞与), winter (冬季賞与), fiscal-year-end (決算賞与), or special (特別賞与). The evaluation period (評価対象期間) sets the time window the bonus rewards: typically the prior fiscal half-year for summer and winter, the full fiscal year for 決算 bonuses, or a specific milestone for special bonuses.

2. Calculation method (live formula)

The most common Japanese bonus formula is base salary x months x performance multiplier (基本給 × 月数 × 業績係数). Enter the monthly base salary, the months of base, and the performance multiplier; the template computes the gross live. For pure performance-based, flat, or other bonuses, switch the calculation method and enter the gross directly.

3. Estimated take-home (approximate)

The preview shows an approximate take-home computed at 69% of gross. This is a rough planning figure that bundles social-insurance (健康保険, 介護保険, 厚生年金, 雇用保険) and bonus withholding tax under National Tax Agency (国税庁) No.2523. Actual deductions depend on prior-month salary, age bracket, dependants declaration (扶養控除等申告書), and other factors. The notice itself flags the figure as an estimate.

4. Social-insurance bonus cap (1.5M JPY)

Health insurance (健康保険) and welfare pension (厚生年金) contributions on bonus are capped at 1,500,000 JPY per single bonus payment. If the gross bonus exceeds the cap, the excess is not subject to those two contributions. The template displays a notice line that auto-adjusts based on whether the gross exceeds the cap.

5. Bonus payment filing (賞与支払届) within 5 days

The employer must file the 賞与支払届 (bonus payment notification) with the Japan Pension Service (日本年金機構) within 5 days of the payment date. The template auto-computes the filing deadline from the payment date and includes a confirmation in the notice. Late filing exposes the employer to penalties.

6. Edit anything that does not match your case

Click Edit on the toolbar above the preview and the notice becomes editable in place. Use this for anything the template does not anticipate: a tax adjustment caveat, a special one-off line, or a custom evaluation framework reference.

7. Export to PDF

Click Download as PDF, enter your email, and the file generates locally in your browser. Whatever language is currently visible in the preview is what gets exported.

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 (健康保険), long-term care insurance (介護保険) for employees aged 40-64, welfare pension (厚生年金), and employment insurance (雇用保険), 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 Japan Pension Service (日本年金機構) 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 is the difference between 賞与 (shoyo) and 一時金 (ichiji-kin)?

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 Japan 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.

How much social insurance is deducted from a bonus?

Social-insurance deductions on bonus follow roughly the same rate structure as monthly salary, applied to the bonus amount up to the 1.5 million yen cap for health insurance (健康保険) and welfare pension (厚生年金). Combined employee-side deductions (health + pension + employment insurance + withholding tax) typically run in the 28-32% range, depending on the employee's age bracket, prior-month salary (which sets the bonus withholding rate per NTA No.2523), and dependants declaration. The template uses a 31% rough estimate to show an approximate take-home.

About the author

Emmanuel Gendre, Founder of SaiyouTeam
Emmanuel Gendre
Founder, SaiyouTeam · TechieCV K.K.

Emmanuel advises small and mid-sized companies (SMBs) on HR and recruiting in Japan. He brings 12 years recruiting in Japan as a Recruitment Consultant placing IT professionals, plus prior experience hiring engineers across EMEA as a Google recruiter. The compensation workflow is something he handles regularly with his SMB clients in Japan, so he built this template as part of that advisory work and uses it himself when those conversations come up.

For case-specific HR matters, Emmanuel works with licensed Japanese professionals (社会保険労務士 and 弁護士). This template is a planning tool used in those conversations, not a substitute for professional advice on an individual case.

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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).