If you are in the Human Resources Department or Accounting Department, you have to know how much income tax will be charged.
Income tax for employees is levied on the income amount of over 1.03 million yen.1.03 million is the total amount of basic deduction 480,000 + salary income deduction of 550,000 yen.

If you earn an annual income of 1.03 million yen or more, you will be charged an income tax that applied the tax rate according to the income amount.Also, if the annual income exceeds 1.03 million yen, a variety of impacts will occur each time the annual income goes up, 1.06 million, 1.3 million and 1.5 million yen.

This time, I will explain the income tax when the annual income exceeds 1.03 million yen and the walls of other annual income.
Related article: What is income tax?Explain the tax payment method, people who need a final tax return, and those who do not need it

Income tax is a tax for one year (from January 1 to December 31).The annual income border with income tax is 1.03 million yen.

If a monthly income exceeds 88,000 yen for a part or part -time job, a constant income tax will be forcibly collected from the monthly salary, but if the annual income is not exceeding 1.03 million yen, it will be paid at the end of the year.You have to refund your income tax.

1-1. If the annual income is less than 1.03 million yen, the income tax will be zero due to the basic deduction and salary income deduction.

Income tax has an income deduction system that is applied in consideration of individual circumstances, such as the number of dependents and economic conditions.The amount of income deduction from all income of the year is subject to tax.

There are 15 kinds of income deductions, and the tax burden is adjusted in consideration of the circumstances of the income.Above all, basic deductions are deducted to all income people, and the deduction amount differs depending on the income amount.Up to 24 million yen is 480,000 yen, and if it exceeds 25 million yen, the deduction amount is 0 yen.

In addition, salary income deductions are applied for employees, civil servants, part -time jobs, etc.The amount of the salary income deduction varies depending on the income amount, and the annual income of 1,625,000 yen or less is 550,000 yen.

Basic deduction is 480,000 yen + salary income deduction 550,000 yen = 1.03 million yen, so if the annual income is less than 1.03 million yen, the taxable income will be zero and income tax will not be incurred.

Reference: Mechanism of income tax | National Tax Agency

Reference: No.1410 Salary income deduction | NTA

If the annual income exceeds 1.03 million yen, the amount of income deduction applied to the income and the deduction of the salary income deduction will be subject to tax, and the income tax will be charged.The income tax is calculated by applying the tax rate (5%to 45%) according to the taxable income amount.

For example, the income tax for an annual income of 1.3 million yen is 13,500 yen, which is 5%over 270,000 yen.Until FY2019, 2.1%will be applied to the income tax as a special reconstruction tax.

The speed calculation table for income tax for each taxable income is as follows.

In addition, exceeding the annual income of 1.03 million yen, various impacts on income tax will occur.

Reference: No.2260 Income tax rate | NTA
Related article: Income tax rate changes depending on the income!Points to be aware of and the impact of the tax rate revision

2-1. Discover the dependent deduction

Dependent deduction is an income deduction that can be received if there are dependent relatives subject to deductions under the income tax law other than the spouse.

If a child in a dependent of an employee earns more than 1.03 million yen a year by a part -time job, it will not be able to receive dependent deductions due to tax dependents, increasing income tax and resident tax.

Regarding the child’s own income tax, if the child meets certain conditions, a 270,000 yen working student deduction will be applied, so there will be no income tax up to 1.3 million yen.

Remember your knowledge of taxes, as employees with dependents may consult about how to calculate income tax and the annual income barrier.

In addition, this site distributes the method of calculating tax (income / resident tax) and the points to be aware of, so those who are uneasy about the knowledge of taxes are uneasy.,,HerePlease download the "Income / Resident Tax Salary Calculation Manual" to confirm.

In addition to the annual income tax, there are 1.06 million yen, 1.3 million yen, and 1.5 million yen, which greatly affects the tax burden on the income of 1.03 million yen.Here is an example of the case where a part -time employee has a social insurance of her husband’s employer.

3-1. Wall of annual income of 1.06 million yen: If it exceeds, you will be obliged to take social insurance.

If part -time employee income exceeds 1.06 million yen, depending on the working conditions, social insurance will be required to take out the monthly salary, and premiums must be deducted from monthly salaries.

Social insurance conditions are as follows.

• Weekly working hours are over 20 hours
• Monthly salary is 88,000 yen or more
• The employment period exceeds 2 months (including expected)
• Not a student (daytime school)
• Employees work for 101 or more companies

Furthermore, since October 2024, it is necessary to be careful not to omit the subscription if the company applies to companies with "51 or more employees".

See: Social insurance application expansion special site | Ministry of Health, Labor and Welfare

3-2. Wall with an annual income of 1.3 million yen: If it exceeds, it will be out of the husband’s social insurance

Even if the annual income is over 1.06 million and it does not fall under social insurance conditions, if the annual income exceeds 1.3 million yen, it will be removed from the social insurance of the husband’s office.

In this case, if a part -time employee meets the requirements for social insurance, it must be enrolled.

If an employee wants to work without leaving her husband’s social insurance dependence, it is necessary to pay attention to the number of working days and working hours as well as the annual income of 1.06 million yen and 1.3 million yen.There will be.

3-3. Wall with an annual income of 1.5 million yen: Special spouse deduction is reduced.

In the income deduction, there is a spouse deduction that applies a deduction of 380,000 yen if the spouse’s annual income is less than 1.03 million yen.
The spouse deduction will not be applied if the annual income exceeds 1.03 million yen, but if the annual income is 1.5 million yen or less, a special spouse deduction will be applied to 380,000 yen.

Therefore, if your wife exceeds the annual income of 1.3 million yen, your wife’s income will be taxed, but you will continue to receive spouse deductions, so your husband will not increase your tax burden.

Spouse special deduction applies to an annual income of ¥ 26,000, but if it is more than 1.5 million yen, the deduction amount will be reduced according to the income amount.If you want to receive a deduction of 380,000 yen, you will need to work with an annual income of 1.5 million yen.

In addition, a spouse special deduction does not apply if the husband’s annual income exceeds 10 million yen, and the deduction amount is reduced when it is 9 million yen or more.

If the annual income exceeds 1.03 million yen, the income tax will be generated, so you must settle the unprofessional amount at the end of the year.Let’s keep in mind what kind of penalties are here if the collection leaks.

If the year -end adjustment is not made, it will be a violation of the Income Tax Law, and you will be imposed in imprisonment of one year or less or a fine of 500,000 yen or less.In addition, if you do not pay the income tax despite the year -end adjustment, you will be applied to "10 years or less or a fine of 2 million yen or less".

It is also important to note that if there is a shortage of tax payments or the payment deadline, under declaration additional tax and delinquent tax may be added.

In order not to apply penalties, accounting staff will need to be aware of the 1.03 million yen income tax borderline.

Personal employees, part -time, part -time workers, and other employees will be charged if they earn more than 1.03 million yen for basic deduction and salary income deduction.

It is also important to note that if the annual income of the dependents of the employees exceeds 1.03 million yen, the dependent deduction will not be applied.

In addition, the problem of social insurance obligations on the annual income of 1.06 million yen and 1.3 million yen, and a special spouse deduction problem for 1.5 million yen.If you have a part -time job employee in your husband’s dependents, you will have to pay attention to the annual income barrier.

Employees have various circumstances, and they may be adjusting their work styles.Therefore, HR staff and accounting staff must know the barriers of annual income.

You should also hold down your spouse special deduction.Therefore, make sure that you have an income tax and whether you have a social insurance obligation.

Related article: How to calculate income tax?How to make calculations efficient and when the annual income has changed