Employees’ health insurance system covers not only workers but their dependent family members who meet certain requirements. With the tax system amendment in 2025, the scope of insured dependent family is due to be expanded. This article looks into details.
[1] Major requirements of dependent family members
Under the Health Insurance System, dependent family members are individuals who live in Japan (have a resident record registered in Japan) and whose livelihood is supported by an insured worker. Such family members need to satisfy the requirements described below.
◆ Income requirement
Annual income of less than 1.3 million yen (1.8 million yen in the case of family members aged 60 or over or with disabilities.) If the person is living with the insured worker, the person’s annual income must be less than half of the worker’s. If they are not living together, the person’s income should be less than the amount of financial support provided by the insured worker.
◆ Cohabitation requirement
|
Cohabitation |
Family member types |
|
Not required |
Spouses, children, grandchildren, siblings, lineal ascendants, e.g. parents or grandparents |
|
Required |
Family members within third degree of kinship, except for those descried above, e.g. uncle, aunt, niece, nephew, their spouse; parent or child of a common-law spouse (*) |
(*) Including the cases where a parent or a child lives together with the insured worker after the passing of a common-law spouse.
[2] Scheduled changes
In 2025, the tax system has been revised to address working-hour adjustments of students who work part time. University students aged 19 or older and under 23 whose taxable annual income is under 850,000 yen (equivalent to salary income of 1.5 million yen) will become considered as “specified dependents” and their parents will be able to receive income deduction (“specified family special deduction.”)
Dependent family’s income requirement will also be revised from October 2025. Regarding family members aged 19 or older and under 23 (excluding a worker’s spouse), the annual income ceiling is due to be raised from 1.3 million yen to 1.5 million yen. This rule applies to family members who satisfy the age requirement, regardless of whether they are students or not.
The Labor Ministry has yet to release an official announcement on the new rules, but companies should advise employees who have applicable family members on the new rule in advance.
*The information is based on laws and regulations as of the date of the original article.
