Pretty sure the employee contribution falls into post-tax income because I started contributing a couple years ago to max out the 55000 yen allowed per month. When checking my pay statements I see no difference in taxes withheld. The shakai hoken is identical in the months I contributed vs the months when I did not contribute.
Also, at the end of the year I get a statement that shows "gross income" and "taxable income". I subtracted the latter from the former and divided that by 12 to see what amount was not being taxed. The monthly non-taxed amount was identical to my monthly commuter pass allowance which is an odd number like 9433 yen (or something) so it definitely had to be that. For that reason, I believe my DC contributions are taken from post-tax income.
Maxing corporate DC affect on shakai hoken
Re: Maxing corporate DC affect on shakai hoken
I have all my income calculated in an excel sheet (with all the taxes, and all), and as far as I can tell my DC contribution also seems to be taken from post-tax income (my pay slip shows the taxable income and it does not count the DC amount).
Having said that my calculated monthly income tax (using the NTA table https://www.nta.go.jp/publication/pamph ... 021/02.htm)
is slightly higher than the income tax I actually pay (I pay 90 yen less than I should be paying according to the table, but the amount I actually pay does not exist on the table so it is not like I'm in a different bracket than expected).
So there is definitely some hidden discount which I've not been able to pinpoint yet, which I'm pretty sure is linked to the DC contribution.
Having said that my calculated monthly income tax (using the NTA table https://www.nta.go.jp/publication/pamph ... 021/02.htm)
is slightly higher than the income tax I actually pay (I pay 90 yen less than I should be paying according to the table, but the amount I actually pay does not exist on the table so it is not like I'm in a different bracket than expected).
So there is definitely some hidden discount which I've not been able to pinpoint yet, which I'm pretty sure is linked to the DC contribution.