How to read payslips

2016.08.25 update
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Payslip is a paper document with full details about your earnings, tax payments, and your final income. Usually, you will receive your payslip from your employer before your payday.

Payslip (Sample)

There are no standard form of payslip. Here is one of the example which may be different from the one you will receive from your employer. If you have any questions for the details in your payslip, ask your employer.
A sample image of payslip

Item [1] 勤怠 (Attendance)

"Attendance" is the total hours or days you worked. Usually, this is consisted by 2 parts:
・Working days
・Working hours

Some jobs provide overtime payment if you work at some specific days or time range. In this case, your working hours will be described as "時間内/時間外" (working hour/overtime). And, if you work for more than 8 hours a day, your hourly wage will be increased 25% after 8th hour.

Item [2] 支給 (Supply)

Supply is your payment. In most cases, Supply is composed by 4 different sub-items:
・時間給(Hourly wage. Your overtime payment may be also noted in here)
・時間給合計(Total of your hourly wage. Salary. Your total working hour (= "Attendance") × Hourly wage
・手当(Expenses. Supplied expenses cost (ex: transportation) beside your salary.  * Some jobs require you to cover all the expenses by yourself)
・合計金額(Total amount. Salary + Total Expenses)

Item [3] 控除 (Deductions)

Deductions in payslip means the total amount of deductions from your payment. If you are a student, there are 2 items you should refer.
・税金(Tax. Such as Income tax or Resident tax)
・合計金額(Total amount (of your deductions))

If you are not obligated to pay tax, there are no deductions(*1). In terms of National Pension, it will not be deducted from part-time workers' payment. You must pay it by your own.

*1 If the money you earned at your part-time jobs is fewer than certain amount, or if your total working hours/days is less than certain hours/day, you are exempt from tax payment or joining social insurance program.

Item [4] その他 (Others)

Normally, "Others" will be used when your income taxed is adjusted at "year-end adjustment" (年末調整). There are 2 parts on "Others":
・年末調整還付(Reimbursed amount from income tax at "year-end adjustment")
・年末調整徴収(Amount of additional due for income tax at "year-end adjustment". In this case, your due is deducted from your total amount of payment)

Item [5] 差引支給額 (Amount of supply after deductions)

The final amount of money you will actually receive after every calculations. The formula will be:

[5] Amount of supply after deductions = [2] Supply - [3] Deductions ± [4] Others


Payslip explains all the money you earned, you are taxed, and actual amount you will receive. Once you receive, you should check all the details to make sure there are no mistakes.

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