News
The Method for Determining “Annual Income” for Dependent Eligibility Has Changed (Effective April 2026)
Due to a revision of relevant laws and regulations, for individuals whose income consists solely of salary, even if their income for the most recent three months exceeds the income eligibility threshold, they will, in principle, be recognized as dependents provided that the total of their basic salary and fixed allowances stipulated in their employment contract falls within the prescribed standard.
(This change applies to applications with a recognition date on or after April 1, 2026.)
◆Key Changes◆
1. Annual income will be determined based on the employment contract
Eligibility as a dependent will be determined based on the annual income calculated from the hourly wage, prescribed working hours, number of working days, etc., as stated in the Notice of Working Conditions (or other documents that show the details of the employment contract).
Overtime pay and other allowances for work outside regular hours, which are difficult to estimate in advance, are not included in annual income, provided that such payments are not clearly stipulated in the employment contract.
2. Applicable only to individuals whose income consists solely of salary
This treatment applies only to individuals whose income is limited to salary.
The following cases are not eligible:
- Individuals who have pension income, business income, or other income in addition to salary
- Cases in which annual income cannot be calculated from the employment contract(e.g., shift-based work with unclear working hours, or cases where bonuses are paid but the amount is unspecified)
3. Handling by Hitachi Health Insurance Society
In principle, the required supporting documents for dependent application remain unchanged, and copies of salary statements for the most recent three months must be submitted.
• If the copies of salary statements for the most recent three months show income exceeding the eligibility threshold, but the income calculated based on the employment contract falls within the threshold, please additionally submit a Notice of Working Conditions or Hitachi Health Insurance Society Form T-018 Request for certificate of employment.
4. Handling of temporary increases in a dependent’s salary
Even if annual income ultimately exceeds the eligibility threshold due to temporary factors such as overtime during busy periods, the dependent does not need to be removed immediately, provided that the increase is temporary and within a socially reasonable range. (No notification to Hitachi Health Insurance Society is required.)
However, dependent recognition may be revoked if contract details are found to be inaccurate.

