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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Japan /2. Mechanics of payroll /2.2 Withholding of social security / 2.2.3 Employment Insurance

2.2.3 Employment Insurance

Japan

Employment Insurance has two functions:

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•�� to provide employees with unemployment benefits (financial support, reemployment assistance, etc)
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•�� to support employers to prevent layoffs by providing employment stabilization services and services for developing human resources

Insurance coverage is provided for any employee:

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•�� whose scheduled working hours are 20 hours or more per week, and
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•�� who is expected to be employed

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3.8 Termination of employment

3.1 Employee stock options

3.3 Minimum wage

6.4 Outbound employees assigned abroad

2.1.6 Local development tax

2.1.2 Form TD-1

9.1.4 Expats and labour quotas

3.2 Employee stock-based incentive income

2.2.5 Québec health services fund

3.2 Restricted Stock Units (RSU's)

3.7 Performance-related bonuses

3.5 Redundancy pay

9.1 Probation period

2.3 Withholding for Self-Help Groups (SHGs) and SHARE donations

2.2 Withholding of social security

3.1 Tax exempt remuneration

3.4 Severance pay

3.2 Leave of absence

2.2.3 Employer housing contribution (INFONAVIT)

2.2.1 Employee provident fund (EPF)