Payroll Newsletter 2026 Vol.4

In this newsletter, we provide a carefully curated overview of the key developments related to payroll operations in Japan during the period from October to December 2026.

Updates:

  1. Revision of Tax-Exempt Limits for Commuting Allowances under the FY2026 Tax Reform 
  2. Changes to the Year-End Tax Adjustment Forms
  3. Changes to Social Insurance Eligibility Requirements for Part-Time Workers
  4. Changes to the Application Procedures for Childcare Leave Benefits
  5. Amendments to the iDeCo Regulations
  6. Planned Changes to the Valuation Method for In-Kind Housing Benefits under Social Insurance
     

Notice:

  1. 2026 Annual Schedule
  2. Release of APAC Payroll Essentials 2026(Guide to country specific payroll across Asia Pacific)
     

The newsletter can be downloaded below.

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Forvis Mazars in Japan_​Payroll Newsletter Oct-Dec2026

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