How Much Is Japan’s Childcare Leave Benefit? How 育児休業給付金 Is Calculated, with a Pay Table

The big picture: money you can receive during maternity and childcare leave

The everyday term “ikukyu teate” (childcare leave pay) is not the official name of any scheme; in most cases it refers to the childcare leave benefit (育児休業給付金) paid by employment insurance. Between giving birth and returning to work, though, there is other money from health insurance and employment insurance, and your social insurance premiums are also waived. Sorting out the overall picture first makes it easier to see “in which period, from where and how much” comes in.

The basic pattern is that a mother receives “maternity leave (maternity allowance) → childcare leave (childcare leave benefit)” in a row, while a father, who has no maternity leave, receives only the benefit for childcare leave (or postnatal paternity leave). Note that the maternity allowance comes from health insurance and the childcare leave benefit from employment insurance, so both the source and the base amount used in the calculation are different. How to count maternity leave dates is explained in detail in When does maternity leave start? Calculating prenatal and postnatal leave dates.

How the childcare leave benefit is calculated

The childcare leave benefit is calculated with the following formula. It looks complicated, but broken down, what it does is pay “about 67% (later 50%) of your monthly pay before leave.”

1. 1

   Add up your wages for the 6 months before leave

   This is the total wages paid in the 6 months before childcare leave (for mothers, before maternity leave). Use the gross amount before tax and social insurance, including not just base pay but overtime, commuting allowance and other allowances. Bonuses are not included.

2. 2

   Divide by 180 to get the “daily wage at the start of leave”

   Six months is treated as 180 days. If your monthly pay is the same each month, monthly pay × 6 ÷ 180 = monthly pay ÷ 30. For ¥300,000 a month, the daily wage is ¥10,000. This daily wage has an upper limit (¥15,690) and a lower limit (¥3,014) (amounts from August 1, 2025).

3. 3

   Count the days paid in each payment unit period

   The leave is divided into one-month periods counted from the day you start childcare leave, called “payment unit periods.” A full one-month period counts as 30 days whether the month has 28 or 31 days; only the final partial period at the end of leave is counted by its actual number of days.

4. 4

   Apply 67% or 50%

   The rate is 67% until the total days paid reach 180, and 50% from day 181. A full month is daily wage × 30 × 67%, so someone on ¥300,000 a month receives ¥10,000 × 30 × 0.67 = ¥201,000 a month, and from the 7th month ¥10,000 × 30 × 0.5 = ¥150,000.

In other words, if your pay is roughly the same every month, “gross monthly pay × 67%” and “gross monthly pay × 50%” give a fairly accurate monthly amount. If your overtime varies a lot from month to month, think in terms of the average over the 6 months before leave. For mothers, the maternity leave period (while receiving the maternity allowance) does not count toward the 180 days; the count starts on the day childcare leave begins. As a result, for both mothers and fathers, “the first 6 months of childcare leave are at 67%.”

Pay table by monthly salary (67%, 50%, top-up and maternity allowance)

These amounts assume your monthly pay before leave (gross, excluding bonuses) was the same every month. The childcare leave benefit and the post-birth leave support benefit use the limits from August 1, 2025, and the maternity allowance is for 98 days, assuming the baby arrives on the due date.

As the table shows, once monthly pay exceeds about ¥470,700 (daily wage ¥15,690 × 30 days), the childcare leave benefit sticks at the cap and does not increase however much higher your pay is. The maternity allowance, on the other hand, is set by the health insurance standard monthly remuneration and has no low cap like the childcare leave benefit, so the higher your pay, the larger it is.

What “80% of take-home” and “100% of take-home” really mean

The childcare leave benefit is 67% of gross pay, yet it is described as “80% of take-home” because no tax or social insurance is charged on it. While you are working, health insurance, employees’ pension and employment insurance premiums plus income tax and resident tax are deducted, leaving take-home pay of roughly 75–85% of gross. The benefit is paid without these deductions, so even at 67% of gross it exceeds 80% of take-home.

Take-home pay before leave is estimated for Kyokai Kenpo in Tokyo (under 40), no bonus and no dependents. “67% + 13%” is the amount if the 28 days of post-birth leave support benefit are added to that month in one go. Together, 67% and 13% make 80% of gross, and with the premium exemption and tax-free treatment that is almost the same as your take-home pay: “equivalent to 100% of take-home.”

• 100% of take-home applies to at most 28 days: the 13% top-up covers up to 28 days of leave taken in a set period after birth. It is not 100% for the whole leave; otherwise it is 67% (just over 80% of take-home), and from the 7th month 50% (just over 60% of take-home).
• High earners don’t reach 80%: once monthly pay exceeds about ¥470,000, the benefit stops at the cap, so the share of take-home falls. At ¥600,000 a month, even the 67% period is about 70% of take-home.
• Resident tax is still due during leave: resident tax is based on the previous year’s income, so you keep paying it during childcare leave. On ¥300,000 a month, resident tax is a little over ¥12,000 a month, and what you actually keep is the benefit minus that. For periods when it cannot be deducted from pay, it is common for the employer to pay it in advance or for you to switch to paying it yourself, so check with your employer before leave.

How take-home pay before leave is calculated is explained in How to calculate take-home pay in Japan: the 6 deductions and a table by annual income, and how the premiums waived during leave are set is explained in How social insurance premiums are calculated.

Conditions for the post-birth leave support benefit (13% top-up)

The post-birth leave support benefit is a new benefit that started on April 1, 2025, to encourage both parents to take childcare leave right after a child is born. If you meet the conditions, 13% of the daily wage at the start of leave is added, for up to 28 days, on top of the 67% childcare leave benefit (or postnatal paternity leave benefit).

There are exceptions to the spouse’s leave condition. If your spouse is not an employee (self-employed, freelance, a stay-at-home parent or otherwise not in employment insurance), or you are a single parent, you qualify on your own even if your spouse takes no leave. So even in a household where “the wife is a stay-at-home mother and the husband is an employee,” the husband gets the 13% top-up if he takes 14 or more days of leave within 8 weeks of the birth.

• If a mother goes straight from maternity leave into childcare leave, she meets her own condition (14+ days) almost automatically. The key question is whether the father can take 14 or more days within 8 weeks of the birth.
• Fathers qualify whether they take it as “postnatal paternity leave” (出生時育児休業) or as regular childcare leave. Postnatal paternity leave can be split into two blocks, and the top-up is judged on the total days within the window.
• Even if you take more than 28 days, the top-up is for 28 days at most. On ¥300,000 a month, the top-up maxes out at ¥10,000 × 28 days × 13% = ¥36,400.
• As a rule, apply at the same time as for the childcare leave benefit. Documents confirming your spouse’s leave may be needed, so it helps if both parents tell their employers early.

One-year model case at ¥300,000 a month (mother and father)

This is the calculation for someone earning ¥300,000 a month (under 40, Kyokai Kenpo in Tokyo) whose baby is born on the due date of May 10, 2027, taking leave until the day before the child’s first birthday (May 9, 2028). Both parents take 14 or more days of leave in the post-birth window and meet the conditions for the post-birth leave support benefit.

The end of the mother’s childcare leave, May 6–9, 2028, is a partial period of only 4 days, so it is calculated on the actual number of days (4). Premiums are waived for “months in which you are on leave at the end of the month,” so the mother’s exemption covers 14 months, from March 2027 when maternity leave began to April 2028, the month before her last month of childcare leave. On top of this, health insurance pays a childbirth lump-sum allowance of ¥500,000 at birth (it is common to use the direct payment system, which applies it directly to the hospital bill).

With “Papa Mama Ikukyu Plus,” when both parents take childcare leave, leave can be taken until the child is 1 year and 2 months old (each parent can still take up to 1 year). For example, if the mother takes leave until the child turns 1 and the father covers 1 year to 1 year 2 months when she returns, his leave can cover the period when the child is settling in at daycare.

Eligibility, and cases where the benefit is not paid or is reduced

The childcare leave benefit is an employment insurance benefit, so it is for people working while enrolled in employment insurance. Not only full-time employees but also part-time, contract and agency workers can receive it if they meet the conditions.

• Enrolled in employment insurance: you must be an insured person under employment insurance when you start childcare leave.
• Worked 12 or more months in the past 2 years: in the 2 years before starting childcare leave, there must be 12 or more months with at least 11 days of paid work (or at least 80 hours worked). Mothers count back from before maternity leave.
• Fixed-term employees: it must not be clear that your contract will end without renewal before the child turns 1 year and 6 months.
• Little work during leave: in each payment unit period, you must have worked 10 days or fewer (or 80 hours or fewer if more than 10 days).

When is it paid? From application to payment

The childcare leave benefit is not paid as soon as leave starts. The first payment often takes several months, so build that into your savings plan before maternity and childcare leave.

1. 1

   Notify your employer of your childcare leave

   As a rule, notify your employer at least 1 month before childcare leave starts (2 weeks for postnatal paternity leave). In most cases your employer applies to Hello Work for the benefit on your behalf.

2. 2

   First application (about 2 months after leave starts)

   After the first two payment unit periods have ended, your employer confirms your eligibility and makes the first payment application together. For mothers, childcare leave starts on day 57 after the birth, so about 4 months after the birth is a guide for the first application.

3. 3

   Payment about a week after approval

   Once Hello Work approves payment, it reaches your account in about a week. The first payment typically arrives 2–3 months after childcare leave starts.

4. 4

   After that, applications normally every 2 months

   From the second time on, applications cover 2 months (two payment unit periods) at a time, with a payment each time. Some employers allow monthly applications if you ask.

The maternity allowance is usually applied for with health insurance after postnatal leave ends and paid 1–2 months later. For mothers, there can be close to half a year after maternity leave starts, until the first childcare leave benefit payment, with no substantial benefit income. It is reassuring to plan the household budget around when each payment arrives each month.

The social insurance premium exemption, taxes and year-end adjustment

Alongside the benefits, the social insurance premium exemption makes a big difference to household finances. During maternity and childcare leave, once you notify your employer, health insurance and employees’ pension premiums (plus nursing care insurance if you are 40 or over) are waived for both your share and the employer’s share.

• Months exempted: months in which you are on leave at the end of the month. For example, if you are off from May 10 to June 20, May is exempt, but June is not because you are back at work by the end of the month.
• 14 or more days within a single month: even childcare leave that starts and ends within the same month exempts that month’s premiums if it lasts 14 days or more (since October 2022). This makes it easier for fathers’ short leaves to qualify.
• Bonus premiums: premiums on bonuses are waived only if you take more than 1 consecutive month of childcare leave.
• Your pension is not reduced: the exempt period is treated as if premiums were paid, so your future employees’ pension is not reduced.

On the tax side, the maternity allowance, childcare leave benefit and post-birth leave support benefit are all tax-free. No income tax is charged, you do not need to report them as income in year-end adjustment or a tax return, and they are not included in calculating the following year’s resident tax. Because salary income drops sharply in a year of childcare leave, the following year’s resident tax is lighter.

Calculate your own childcare leave benefit with the tool

All the calculations above can be done at once with the Childcare Leave Benefit Calculator. The numbers you enter are calculated only in your browser and are never sent anywhere.

1. 1

   Choose mother or father

   “Mother (maternity leave followed by childcare leave)” calculates both the maternity allowance and childcare leave; “Father (childcare leave only)” lets you choose the start date of childcare leave.

2. 2

   Enter monthly pay and the due date

   Monthly pay is the gross amount including overtime and commuting allowance, excluding bonuses. If the baby has already arrived, entering the birth date also reflects any difference from the due date.

3. 3

   Choose how long you will take childcare leave

   You can choose until the child turns 1, until 1 year 6 months, until 2 years, or specify an end date. Whether your spouse also takes 14 or more days of childcare leave determines whether the 13% top-up applies.

4. 4

   See the amount for each period and the take-home comparison

   The amount for each payment unit period, the post-birth leave support benefit, the waived social insurance premiums and a comparison with take-home pay before leave are listed together. You can copy the result to share with your partner.

The actual amount paid depends on your actual wages for the 6 months before leave and on whether you work or receive wages during each payment unit period. Use the tool’s results as a guide, and check the exact amount with your employer or Hello Work.

FAQ

How much is the childcare leave benefit on a monthly salary of ¥300,000?

The childcare leave benefit is ¥201,000 a month (¥300,000 × 67%) for the first 6 months of childcare leave, and ¥150,000 (¥300,000 × 50%) from the 7th month. If both parents take 14 or more days of leave after the birth, up to ¥36,400 is added as the post-birth leave support benefit. Mothers also receive about ¥650,000 as the maternity allowance during maternity leave.

What is the cap on the childcare leave benefit?

Using the amounts from August 1, 2025, it is ¥315,369 per month (30 days) in the 67% period and ¥235,350 in the 50% period. If your monthly pay before leave exceeds about ¥470,000, you hit the cap and the benefit does not increase further. The cap is reviewed every August 1.

Are bonuses included in the “wages” used to calculate the childcare leave benefit?

No. Wages for the 6 months before leave include base pay, overtime, commuting allowance and other allowances, but exclude bonuses paid at intervals longer than 3 months. The calculation uses gross pay before tax and social insurance, not take-home pay.

Is it really 100% of take-home pay during childcare leave?

It is equivalent to 100% of take-home pay only for the up to 28 days when the 13% post-birth leave support benefit is added. Otherwise it is 67% of gross (just over 80% of take-home) for the first 6 months and 50% (just over 60% of take-home) from the 7th month. For those earning more than about ¥470,000 a month, the cap lowers the share further.

When is the childcare leave benefit paid?

The first payment typically arrives about 2–3 months after childcare leave starts. Your employer applies to Hello Work after the first 2 months have ended, and the money arrives about a week after approval. From then on, payments normally come every 2 months.

When does a father’s childcare leave add the 13% top-up?

When, within 8 weeks of the birth, the father takes 14 or more days of childcare leave in total (including postnatal paternity leave) and the mother also takes 14 or more days. If the mother is a stay-at-home parent or self-employed and not in employment insurance, the father’s leave alone qualifies. The top-up is 13% of the daily wage at the start of leave, for up to 28 days.

Do I have to pay resident tax during childcare leave?

Yes. Resident tax is based on the previous year’s income, so you keep paying it during childcare leave. For periods when it cannot be deducted from pay, it is common for the employer to pay it in advance and settle it after you return, or for you to switch to paying it yourself. Check with your employer before leave.

Do I need to declare the childcare leave benefit in a tax return or year-end adjustment?

No. The childcare leave benefit, post-birth leave support benefit and maternity allowance are all tax-free and are not included in income tax filings or the following year’s resident tax. If your salary income fell that year because of childcare leave, check whether your spouse can claim the spouse deduction or special spouse deduction.