Build Japanese Labour-Insurance Annual Declaration (労働保険 e-Gov)

Skill: Convert payroll into the labour-insurance annual update (年度更新)

Region: Japan (日本) Category: Social security / Payroll — 労働保険 (Roudou Hoken) Does: Takes annual payroll totals and assembles the labour-insurance annual declaration (労働保険 年度更新: 確定保険料・概算保険料申告書) in the e-Gov electronic-application format (API XML / CSV via GビズID) submitted to the MHLW / 労働局. Spec: MHLW / 労働局 — e-Gov 電子申請 (GビズID), 年度更新 申告書 (current format)

Labour insurance (労働保険) bundles workers' accident compensation (労災保険) and employment insurance (雇用保険). Each year employers run the 年度更新: they settle the 確定保険料 (definite premium for the just-ended insurance year, computed on actual wages) and prepay the 概算保険料 (estimated premium for the new year). This is filed and paid in the June 1 – July 10 window. It is separate from 社会保険 (health + pension). Element names below follow the declaration form.

When this applies

• Any employer with workers covered by 労災保険 and/or 雇用保険 files the 年度更新 once per insurance year (April 1 – March 31).
• The declaration settles last year's estimate against actual wages and sets this year's estimate; the balance (difference) is paid (or carried/refunded), and large amounts may be paid in 3 instalments (延納).

Structure (年度更新 申告書 → e-Gov)

Header           労働保険番号 (14-digit), business name/address, 法人番号, GビズID
確定保険料        actual annual wages (賃金総額) for the prior insurance year
   × 労災 rate (industry-specific) + 雇用 rate (一般/農林水産・建設)
   = definite premium (労災分 + 雇用分)
概算保険料        estimated wages for the new year × current rates = estimated premium
一般拠出金        asbestos health-damage relief levy (× 賃金総額)
Settlement       概算(prior) − 確定 = over/under; + new 概算 + 一般拠出金 = amount due
延納              optional split into up to 3 instalments

Data rules

• 賃金総額 (total wages): sum of wages paid in the insurance year; 労災 covers essentially all workers, 雇用 covers insured employees only — track the two wage bases separately where they differ.
• Rates: 労災保険料率 varies by industry classification; 雇用保険料率 differs by business type (一般 / 農林水産・清酒製造 / 建設) and splits between employer and employee portions — verify the current year's rates.
• Identifiers: the 労働保険番号 (14 digits) identifies the establishment; the employer also carries the 法人番号; e-Gov submission is authenticated with GビズID.
• 一般拠出金 (asbestos relief) is levied on the 賃金総額 at a small fixed rate and reported with the 確定 figures.
• Amounts in JPY, no decimals; premium = 賃金総額 × rate with the form's rounding (truncation) applied; the settlement reconciles prior-year 概算 against 確定.
• Filed via e-Gov (API XML or the prescribed CSV); an electronic receipt / 納付情報 is returned.

Worked example (outline)

労働保険番号 13-1-01-123456-000, 法人番号 1234567890123, GビズID
確定 (FY2024): 賃金総額 50,000,000
   労災 (rate 3/1000): 150,000 ; 雇用 (rate 15.5/1000): 775,000 → 確定 925,000
概算 prior (FY2024 estimate): 900,000 → 不足額 25,000
概算 (FY2025): 賃金総額(見込) 50,000,000 → 925,000
一般拠出金: 50,000,000 × 0.02/1000 = 1,000
申告額 = 不足 25,000 + 概算 925,000 + 一般拠出金 1,000 = 951,000 (延納可)

Emitted as the e-Gov 年度更新 declaration (XML/CSV) and filed with payment by July 10.

Validation checklist

• Current 年度更新 form/e-Gov format used; GビズID authentication present
• 労働保険番号 (14-digit) and 法人番号 correct
• 賃金総額 computed correctly; 労災 vs 雇用 wage bases separated where they differ
• Current 労災 (industry) and 雇用 (business-type) rates applied
• 確定保険料 = wages × rate; 概算保険料 set for the new year; settlement reconciles prior 概算 vs 確定
• 一般拠出金 included; amounts in whole JPY with correct truncation
• 延納 instalments computed if elected; filed and paid within June 1 – July 10

Last updated: 2026-06-04 — confirm the current 労災/雇用 insurance rates, 一般拠出金 rate, the 年度更新 form and e-Gov (GビズID) format, identifiers, rounding, and the July 10 deadline against current MHLW / 労働局 (mhlw.go.jp / e-gov.go.jp) guidance before use.