Today’s lecture is “Dependent deduction”
I am talking about how much your spouse should earn from income tax and social insurance perspective.
Husband = Full-time employee
Wife = Part-time employee
If the annual salary of wife is 1,030,000 yen or less, wife is treated as dependent under the income tax law. Thus, wife does not have to pay income tax and husband can enjoy dependent deduction of 380,000 yen from his income tax return.
From social insurance perspective, if wife’s expected amount of annual salary is less than 1,300,000 yen, wife’s social insurance is covered by husband social insurance because she is treated as dependent. Therefore, wife does not have to pay social insurance fees for health insurance and pension.