Under the health insurance system, workers receive benefits when they suffer injuries, become ill, die or give birth to a child. Their dependent family members who satisfy certain requirements may also receive similar benefits. In October, the government revised the requirements to be recognized as dependents.
[1] Background
As part of the tax system reform in FY2025, the government revised requirements for specified dependents aged 19 or over and under 23. The change comes as many people adjust their working hours to retain their dependent status even though companies are facing severe labor shortage. With this revision, annual income requirement of dependents within the age bracket has been changed.
[2] Annual income requirement
For family members to become dependents under the insurance system, their annual income must be less than 1.3 million yen (1.8 million yen for persons aged 60 or over or who have certain types of disabilities). The ceiling has been raised to 1.5 million yen for family members aged 19 or over and under 23 who receive dependent qualification from October 1, 2025, onward.
Workers’ spouses are not considered “family members,” even if they fall under the age bracket. There is no change in other requirements.
[3] Age requirement
Whether family members are “aged 19 or over and under 23” is checked as of December 31 of the year when they receive dependent qualification. For instance, if a dependent reaches the age of 19 in November 2026, the person’s annual income requirement (income from January 1 to December 31) must be less than 1.5 million yen. In the case a person who turns 23 in November 2026, the requirement will be under 1.3 million yen.
Age check is conducted pursuant to the Civil Code. Under the rules, the age is added on the day before a person’s birthday, e.g., in the case of a person whose birthday is January 1, the person’s age is added on December 31.
Unlike income tax, commutation or meal allowances are included in the amount of income under the health insurance system. There are also other differences in calculation methods for income tax and health insurance. Companies should provide a notice to employees as needed and ensure they understand details about the system.
[Reference]
Japan Pension Service, “Annual income requirement will be revised for dependents aged 19 or over and under 23”
https://www.nenkin.go.jp/oshirase/taisetu/2025/202508/0819.html
*The information is valid as of the date of the original article.
