HR Compliance Calendar
Case: A company with few employees founded on February 1st
| Month | HR-Related Taxes | Labor Insurance/ Social Insurance |
| February | ■■New application for labor insurance (Worker Accident Compensation/Unemployment) ■New application for Social Insurance ■Unemployment Insurance procedures for new employees ■Social Insurance procedures for new employees |
|
| March | ||
| April | ■■Change in Social Insurance premium rates | |
| May | ||
| June | ■Inhabitant Taxes for each employee (notification from each local government) | |
| July | ■Withholding Income Taxes | ■Yearly renewal procedures for Labor Insurance ■Notification of base amount for Social Insurance |
| August | ||
| September | ||
| October | ■Change in Social Insurance premium rates | |
| November | ||
| December | ■Year-end adjustments for employees’ income taxes | |
| January | ■Withholding Income Taxes ■Compilation of payroll lists ■Legal record total table ■Salary payment report to local government |
| Month | HR-Related Taxes | Labor Insurance/ Social Insurance |
| Monthly | ■Salary payment ■Payment of Inhabitant Taxes |
■Payment of Social Insurance premium |
| Bonus | ■Notification of bonus amount | |
| Salary changes | ■Notification of change in monthly Social Insurance amount | |
| New employee | ■Unemployment Insurance procedures for new employees ■Social Insurance procedures for new employees |
|
| Employee resignation | ■Notification of employee resignation to local government | ■Unemployment insurance procedures for retired employees ■Certificate of Unemployment (Rishokuhyo) ■Unemployment Insurance procedures for retired employees ■Preparation of income summary for retired employees ■Calculation of retirement benefit if any |