Family members of company employees and public servants can, if they meet the conditions, join health insurance with no premium burden (as dependents). Furthermore, a spouse is treated as a Category 3 insured person under the National Pension, so no pension premiums apply either. The key is income standards such as "an annual income under ¥1.3 million."
From April 2026, a new rule that judges based on the content of the employment contract begins, and in October 2026 the so-called "¥1.06 million wall" (the monthly wage requirement of ¥88,000) will be abolished. This article organizes the conditions for becoming a dependent, the difference from tax dependents, and the 2025–2026 system reforms, with citations to primary sources.
- If living together, the family member's income must also be less than half of the insured person's income (if living apart, less than the amount of financial support sent)[Japan Pension Service (in Japanese)].
- "Annual income" is the projection for the next 12 months and includes commuting allowances, unemployment benefits, and pensions. It is a different thing from the tax dependent standard (¥1.23 million).
- From April 2026, when income is from salary only, judgment is based on the content of the employment contract[Japan Pension Service (in Japanese)].
- If you work 20 hours or more per week at an employer with 51 or more employees, you enroll in social insurance yourself and leave the dependent status even if under ¥1.3 million. In October 2026 the wage requirement (the ¥1.06 million wall) will be abolished[Ministry of Health, Labour and Welfare (in Japanese)] (see the ¥1.06 million and ¥1.3 million walls for details).
Conditions for who can become a dependent
| Condition | Details |
|---|---|
| Relationship | A spouse (including a common-law spouse), child, grandchild, sibling, or a lineal ascendant such as a parent need not live together. Other relatives within the third degree of kinship must live together |
| Income standard | Annual income under ¥1.3 million (under ¥1.8 million for those aged 60+ or disability pension recipients / under ¥1.5 million for those aged 19 to under 23 [spouse excluded], from October 2025) |
| Income comparison | Living together: less than half of the insured person's income / Living apart: less than the amount of financial support sent |
| Other | Residence in Japan is the rule. Those covered by Later-stage Elderly Medical Care (age 75+) are not eligible |
"Annual income" is judged not on the past but on the "projected income for the next 12 months," and it includes, in addition to salary, commuting allowances, public pensions, unemployment benefits, injury and sickness allowances, and so on (roughly under ¥108,334 on a monthly basis). This point differs greatly from how income is calculated for tax purposes[Japan Pension Service (in Japanese)].
How does it differ from the tax dependent? (¥1.23 million vs ¥1.3 million)
| Tax dependent (spousal deduction, etc.) | Social insurance dependent | |
|---|---|---|
| Standard | Salary income ¥1.23 million or less (after the 2025 reform) | Annual income under ¥1.3 million (projected) |
| How income is counted | Actual results from January to December. Tax-free commuting allowances and unemployment benefits are not included | Projection for the next 12 months. Commuting allowances, unemployment benefits, and pensions are included |
| Effect of exceeding it | The deduction only decreases in stages (there is a special spousal deduction) | You leave the dependent status and pay premiums yourself (roughly ¥200,000–300,000 per year) |
The social insurance dependent is the one with the larger impact on take-home pay. The tax wall is gentle, but with the social insurance wall a premium burden arises the moment you exceed it. See the ¥1.06 million and ¥1.3 million walls for details.
If you enroll in your employer's social insurance: premiums are split half-and-half with the company, and your own burden for health insurance plus employees' pension is about ¥200,000 per year. Since you gain future employees' pension and injury/sickness allowances, it is not money thrown away.
If your employer does not enroll you and you take national health insurance plus National Pension: National Pension about ¥210,000 (in the ¥17,000-per-month range) plus national health insurance about ¥80,000–110,000 (varies by municipality and income) = around ¥300,000 per year.
* These are rough approximate guides. Confirm exact amounts with your employer and the municipality where you live.
Summary of the 2025–2026 system reforms
| Effective date | What changes | Effect on dependent status |
|---|---|---|
| October 2025 (in effect) | The income standard for those aged 19 to under 23 (spouse excluded) is eased to under ¥1.5 million | Children of university-student age can remain dependents up to an annual income of ¥1.5 million |
| April 2026 (in effect) | When income is from salary only, projected annual income is judged by the content of the employment contract | Even if actual results fluctuate due to temporary overtime and the like, it is easier to keep dependent status as long as the contractual annual income is under the standard |
| October 2026 | The wage requirement (monthly ¥88,000) for short-time workers is abolished | If you work 20 hours or more per week at an employer with 51 or more employees, you enroll in social insurance yourself regardless of income amount (= you leave the dependent status) |
- Easing to ¥1.5 million (from October 2025): The target is children aged 19 to under 23 and the like (spouses are not covered). There is no requirement to be a student[Japan Pension Service (in Japanese)].
- Judgment based on the employment contract (from April 2026): Temporary overtime pay that cannot be foreseen at the contract stage is not included in annual income. At the time of certification, attachment of a written notice of working conditions and the like is required[Japan Pension Service (in Japanese)].
- Abolition of the wage requirement (from October 2026): If you work 20 hours or more per week, are expected to be employed for more than 2 months, are not a student, and the employer has 51 or more employees, you enroll in social insurance yourself regardless of income amount. The company-size requirement (51 or more) is also scheduled to be abolished in stages from October 2027[Ministry of Health, Labour and Welfare (in Japanese)].
Common misconceptions
- "The ¥1.3 million is judged on actual results from January to December" → Wrong. The social insurance dependent standard is judged on the projection for the next 12 months. Even when joining as a dependent partway through the year, it is assessed not on income up to that point but on the projection going forward.
- "Commuting allowances and unemployment benefits do not count as income" → Wrong. Even if they are tax-free for tax purposes, they are included as income in the social insurance dependent judgment. Note that in many cases you cannot be a dependent while receiving unemployment benefits.
- "If you are under ¥1.3 million, you can always become a dependent" → Wrong. If you meet enrollment conditions such as working 20 hours or more per week at an employer with 51 or more employees, you enroll in social insurance yourself and therefore cannot be a dependent. After the abolition of the wage requirement in October 2026, the deciding factor becomes your weekly working hours rather than the income amount.
Procedures and cautions when leaving
- When joining: Submit a "Dependent (Change) Notification" through your employer within 5 days of the event occurring (for a spouse, the National Pension Category 3 notification is filed at the same time)[Japan Pension Service (in Japanese)]. Those with salary income need to attach a written notice of working conditions and the like (from April 2026).
- When leaving: If income exceeds the standard, or in cases of divorce, employment, and so on, promptly file a notification of removal. If left unattended, your eligibility may be revoked retroactively and you may be required to repay the medical expenses (the insurer-covered portion) for that period.
- After leaving: Either enroll in your own employer's social insurance, or switch to national health insurance plus National Pension (Category 1) (the switch must be within 14 days).
Summary | just the key points
- The social insurance dependent standard is a projected annual income under ¥1.3 million for the next 12 months plus, if living together, less than half of the insured person's income (under ¥1.8 million for those aged 60+, etc.; under ¥1.5 million for children aged 19 to under 23, etc.).
- It is a different thing from the tax dependent (¥1.23 million), both in how income is counted and in the effect of exceeding it. Commuting allowances and unemployment benefits are included as income for social insurance.
- From April 2026, judgment is based on the content of the employment contract. Even if actual results fluctuate due to temporary overtime, it is easier to keep dependent status as long as the contractual annual income is under the standard.
- From October 2026, the wage requirement (the ¥1.06 million wall) is abolished. At employers with 51 or more employees, the deciding factor for leaving the dependent status becomes whether you work 20 hours or more per week rather than the income amount.
- If you leave the dependent status and do not enroll in your employer's social insurance, switch to national health insurance and National Pension within 14 days. Leaving it unattended invites retroactive claims.
Do this today
- Write down each family member's projected annual income for the next 12 months
- If a family member fits within the requirements, consult your employer about filing the Dependent (Change) Notification
- Check the article for pitfalls in what counts as “income,” such as unemployment benefits and pensions
More actions: the Take-Home Boost Checklist.
FAQ
Up to what annual income can I become a dependent?
In principle, a projected annual income under ¥1.3 million for the next 12 months (under ¥1.8 million for those aged 60+ or disability pension recipients; under ¥1.5 million for children aged 19 to under 23, etc.). In addition, if living together, the income must be less than half of the insured person's income.
How does it differ from the tax "¥1.23 million"?
They are different systems. The tax dependent (spousal deduction, etc.) uses actual salary income of ¥1.23 million or less as its standard, and even if you exceed it the deduction only decreases in stages. The social insurance dependent uses a projected annual income under ¥1.3 million as its standard, includes commuting allowances and unemployment benefits as income, and if you exceed it you end up paying premiums yourself (roughly ¥200,000–300,000 per year).
If I temporarily exceed ¥1.3 million, am I out immediately?
From April 2026, when income is from salary only, the treatment becomes to judge by the projected annual income under the employment contract, and since temporary overtime pay that cannot be foreseen at the contract stage is not included in income, you are not removed immediately as long as the contractual annual income is under the standard. The final decision is made by the insurer (Japan Health Insurance Association or a health insurance society), so first confirm with your employer and insurer.
Can there be cases where I cannot become a dependent even under ¥1.3 million?
Yes. If you meet conditions such as working 20 hours or more per week at an employer with 51 or more employees, you enroll in your employer's social insurance yourself and therefore cannot be a dependent. In October 2026 the wage requirement of monthly ¥88,000 (annual income of about ¥1.06 million) is abolished, and the deciding factor becomes whether you work 20 hours or more per week regardless of income amount.
What should I do if I leave the dependent status?
If you enroll in social insurance at your employer, no procedure is needed, but if you do not, you must switch to national health insurance and National Pension (Category 1) at your municipality within 14 days. Leaving it unattended causes an uninsured period and retroactive claims for premiums.
What are the procedures and required documents to become a dependent?
Within 5 days of the event occurring (marriage, birth, retirement, etc.), submit a "Dependent (Change) Notification" through your employer. For a spouse, the National Pension Category 3 notification is filed at the same time. From April 2026, when adding a family member who has salary income, attachment of a written notice of working conditions and the like is required.
Data sources
- Scope of dependents, income standards (¥1.3M / ¥1.8M, less than half), change notification: Japan Pension Service, procedures when making someone a dependent and when there is a change (in Japanese)
- Income requirement of under ¥1.5 million for those aged 19 to under 23 (from October 2025): Japan Pension Service announcement (in Japanese)
- Dependent certification by annual income based on employment contract content (from April 2026): Japan Pension Service announcement (in Japanese)
- Abolition of the wage requirement (monthly ¥88,000) (from October 2026) and staged abolition of the company-size requirement: Ministry of Health, Labour and Welfare, on the expansion of social insurance coverage (in Japanese) / Japan Pension Service, expansion of health insurance and employees' pension coverage for short-time workers (in Japanese)
* Depending on the health insurance society, there may be its own certification standards and attached documents. This article is general information, and for individual certification please confirm with the insurer you belong to.