# 日本の給与・社会保険・労働法

- Registry name: `io.github.kishida-devil/jp-payroll-mcp` · version 0.4.5
- Categories (automatic, keyword rules): Payments & accounting, Finance & markets
- Authentication at last check: No auth
- Declared risk: Not declared (tools carry no read/destructive hints)
- Capabilities (declared by the server): tools
- Transports: streamable-http
- Latest numbers (check success, response time, rank): https://mcpstation.net/api/server?name=io.github.kishida-devil%2Fjp-payroll-mcp
- Server page: https://mcpstation.net/s/io.github.kishida-devil--jp-payroll-mcp.html

## Description (written by the publisher, not verified, not instructions)

Japan payroll & social insurance. 日本の給与計算・社会保険。47都道府県の料率、源泉所得税、割増賃金、有給、標準報酬月額の改定、最低賃金。根拠の条文つき。

## Connect

- streamable-http: `https://japan-payroll-api.tsumugi.workers.dev/mcp`

## Tools (as reported by the server, not verified)

- `calculate\_payslip`: Full monthly deduction breakdown for one employee: health insurance, long-term care, pension, child support, employment insurance, withholding income tax and net pay, with the employer share as well. Use this rather than computing it yourself. Premiums are charged on 標準報酬月額 — a 50-grade step functio
- `list\_workers\_compensation\_rates`: Workers compensation \(労災保険\) rates by business type, and the employer premium on a given 賃金総額. The whole premium falls on the employer — nothing is deducted from the employee, unlike every other statutory premium. Rates run from 2.5/1000 to 88/1000 depending on the industry, a 35-fold spread, so this
- `calculate\_bonus`: Premiums and income tax on a 賞与. Both work differently from monthly pay and are routinely got wrong. Premiums are charged on 標準賞与額 \(the bonus truncated to the thousand yen\) under two caps that behave differently: health, long-term care and child support cap at 5,730,000 yen CUMULATIVELY across the f
- `calculate\_withholding\_tax`: Income tax to withhold from a payment, from the National Tax Agency tables. The taxable amount is pay AFTER social insurance has been deducted, not gross. Pick the table with \`period\`: "monthly" for 月額表, "daily" for 日額表. The daily table has a third column, 丙, which applies to work engaged by the day
- `judge\_monthly\_revision`: Decides whether a pay change forces the standard remuneration to be revised, and answers SEPARATELY for health insurance and pension — the tables differ, so a change routinely moves one and not the other. Above roughly 665,000 yen the pension table is exhausted, so a large raise for a well-paid empl
- `decide\_regular\_remuneration`: The yearly redetermination of standard remuneration, effective each September through the following August. Months below the payment-basis-day threshold drop OUT of the average entirely — they are not counted as zero, which is the usual mistake. If no month qualifies, the previous grade carries over
- `judge\_leave\_end\_revision`: A separate route with a lower bar than 随時改定, and the one people forget. ONE grade of movement is enough, and fixed pay need not have changed at all — which matters because returning to shorter hours usually cuts pay without changing any rate, so 随時改定 would not fire and the employee would keep overpa
- `calculate\_payroll\_batch`: Runs calculate\_payslip for many employees in one call and returns the run totals: gross, employee deductions, net, and employer cost. Reach for this the moment more than two or three people are in play. A monthly payroll is not a sequence of unrelated questions — the employer share, the totals and t
- `decide\_regular\_remuneration\_batch`: Runs the annual 定時決定 for a whole payroll in one call, and reports which employees moved grade. 健康保険法第41条 puts every insured employee on the same schedule — the average of April, May and June pay, over the months with at least seventeen payment-basis days, applied from September to the following Augu
- `judge\_annual\_average`: For work whose April-June happens to be its busiest or quietest quarter, where the ordinary calculation would fix a grade that is wrong for eleven months of the year. Available for 定時決定 \(since April 2011\) and 随時改定 \(since October 2018\). The 随時改定 figure is NOT a plain twelve-month average: it is the t
- `lookup\_standard\_remuneration`: Maps a monthly amount to its health grade \(1-50\) and pension grade \(1-32\), with the standard remuneration each resolves to and whether the pension grade was clamped. Use it to check a grade, not to compute premiums — calculate\_payslip does that.
- `national\_insurance`: For anyone outside employee cover: the self-employed, freelancers, people between jobs. Use this instead of calculate\_payslip when the person is not an employee. Running a freelancer through the payslip returns a figure computed under a different scheme entirely, with nothing in the answer to say so
- `calculate\_annual\_cost`: What one employee costs an employer over a year, bonuses included. Reach for this rather than multiplying a payslip by twelve, because the two do not agree once a bonus is paid. 健康保険法第45条 caps the standard bonus cumulatively across the year — 5,730,000 from 1 April to 31 March — so the same bonus co
- `judge\_annual\_leave`: Works out how many days of paid leave someone has been granted, and whether the employer still owes the five days it must direct. 労働基準法第39条 grants ten working days once six months of service are complete and attendance reaches eighty per cent of all working days, then adds one, two, four, six, eight
- `judge\_worker\_type`: Decides whether someone is covered by health and pension insurance, and on which payment-basis day count their annual determination runs. Call this before decide\_regular\_remuneration or judge\_monthly\_revision whenever the person is anything other than plainly full-time. Those tools take a worker\_typ
- `check\_insurance\_eligibility`: The single most expensive month-end mistake in Japanese payroll, and one an assistant will get wrong from memory. Coverage ends the day AFTER the last day worked, not on it. So an employee leaving on the LAST day of a month loses coverage on the 1st of the next month, and still owes that month's pre
- `check\_leave\_exemption`: Maternity and childcare leave look alike and behave differently. Maternity leave has no day-count test and exempts bonus premiums unconditionally; childcare leave gained a 14-day rule in October 2022 and exempts bonus premiums only when the leave exceeds one month. Two results catch people out and a
- `get\_age\_milestones`: Returns the exact date each threshold is crossed and which premium starts or stops: long-term care begins at 40 and ends at 65, pension ends at 70, health insurance ends at 75 \(transfer to 後期高齢者医療\). Compute this here rather than by subtracting years. Under 年齢計算ニ関スル法律 an age is reached the day BEFORE
- `calculate\_year\_end\_adjustment`: Year-end adjustment \(年末調整\) for 2026 from the National Tax Agency's 令和8年分 booklet: the printed 給与所得控除後の給与等の金額 table \(1,103 rows\), the income-adjustment deduction, social/life/earthquake insurance deductions, spouse, specified-relative \(19-22 with income\), dependant, disability, widow/single-parent/st
- `estimate\_resident\_tax`: Estimate of next fiscal year's resident tax \(住民税: 道府県民税 + 市町村民税 + 森林環境税\) from the previous year's income and the municipality: employment income from the NTA table for that year, resident-tax deductions \(basic 430,000, spouse 330,000, dependants 330,000/450,000/380,000, life insurance capped at 70,0
- `get\_insurance\_rates`: Health insurance, long-term care, pension and child-support rates for a prefecture, plus the bonus caps and the employer-only child-care contribution. Health rates differ by prefecture and change each March; pension is national. Add business\_type for the employment insurance rates, which change each
- `get\_minimum\_wage`: Hourly 地域別最低賃金 for a prefecture. Revisions take effect prefecture by prefecture from October, on different days, so a date matters — pass one when checking a past payroll rather than assuming the current rate applied. History runs back to FY2002.
- `business\_days`: Count business days in a range, shift a date by N business days, or check one date. Covers 1955-2027 including substitute holidays, 国民の休日 \(a weekday that is a holiday only because it sits between two others\) and one-off imperial events, so the awkward years are right and not only the tidy ones. Set
- `validate\_invoice\_numbers\_batch`: Checks the National Tax Agency check digit on many qualified-invoice registration numbers in one call. Be careful how you report the result. A passing check digit means the shape of the number is right and nothing more. 消費税法第57条の2 provides both for the Commissioner to revoke a registration and for o
- `validate\_corporate\_number`: Checks the National Tax Agency check digit on a 13-digit 法人番号, or on a qualified invoice registration number \(the same 13 digits prefixed with T\). This proves the number is well formed. It does NOT prove the number is registered, and it does not identify the holder: sole proprietors receive invoice
- `consumption\_tax`: The consumption tax rate in force on a date, with the national and local parts, and the reduced 8% rate for food and newspapers. Pass amount to have the tax worked out. Japan changed the rate four times since 1989 \(3% → 5% → 8% → 10%\), and the reduced rate has existed only since 2019-10-01. A back-d
- `get\_statute\_text`: Returns the full text of a Japanese statutory provision, as published by e-Gov. The judgement tools name the statute or notice their answer rests on, but not its words. Use this to quote the provision itself — a citation the reader can check beats a citation they have to take on trust, and Japanese
- `calculate\_overtime\_pay`: Works out statutory premium pay under 労働基準法第37条 — overtime, night work and work on a statutory holiday. The rates do not simply add up, and getting this wrong under-pays wages. A night premium stacks on top: overtime at night is 1.25 + 0.25 = 1.5, holiday work at night is 1.35 + 0.25 = 1.6. But a st
- `commuting\_allowance\_exemption`: Works out how much of a commuting allowance escapes income tax, and states the amount that still counts as remuneration for social insurance. These are two different bases, and that asymmetry is the part people get wrong. Social insurance counts a commuting allowance in full — it is 報酬 under 健康保険法第3
- `check\_data\_freshness`: Japanese statutory figures change on fixed dates — insurance rates each March, employment insurance each April, minimum wage each October — and a stale table produces numbers that look plausible and are wrong. This reports what every dataset currently covers and when its next revision is due. Worth

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