Before/After Leaving

Updated April 2016

January 2016

Human Resources, TIU

 

What to do before/after leaving TIU

This document provides information related to the termination of employment at TIU.


(A) Procedure before leaving TIU


  1. You must return the following items.

□ ID Card

□ Health insurance card including your family card

※ Please return the two aforementioned items to HR (please refer to 4. Contact us) before April 1, 2016.

(A stamped envelope will be provided)

□ Others

※ Please return an equipment/item which was lent/provided by TIU to appropriate section.

  1. You must submit to HR the following forms at least 3 weeks prior to the termination date.

□ Contact information after leaving TIU

※ HR will email you a form in mid of January. Please fill in and submit it by email.

If any or all of the following are applicable, these forms are also required.

□ Payment notification form for residence tax (特別徴収に係る給与所得者異動届出書)

※ Only for an employee who leaves TIU between January 1 and April 30.

□ Cancellation form for welfare and benefits

※ Only for an employee who joins a welfare/benefit program; the form is attached.

□ Application form for unemployment insurance (雇用保険被保険者離職証明書)

※ Only for an employee who will be staying in Japan and wants to apply for unemployment insurance. Usually this form is not attached so please ask HR if you need.

  1. You will receive the following items from TIU.

□ Certificate of unemployment insurance (雇用保険被保険者証)

  • Certificate of income and withholding tax (給与所得の源泉徴収票)

※ TIU will send you the two aforementioned items before the termination date.

□ Notification of resignation from the Private School Mutual Aid (PMAC) (私学共済資格喪失確認通知書)

□ Record of pension plan for PMAC (私学共済長期給付加入者記録票)

※ TIU will send you the two aforementioned items related to PMAC to your mailing address which you have submitted to HR as soon as TIU receives these documents from PMAC.

  1. Contact us

Human Resources Department

Attention: Minako Hatakeyama

Address: 4-23-23 Takadanobaba, Shinjyuku-ku, Tokyo 169-0075

Phone: 03-3362-9641

Email: jinji@tiu.ac.jp


(B) Final payday and airfare


  1. Final payroll

The final payday is March 25, 2016 and regular monthly salary and bonus will be paid.

  1. Airfare

TIU will provide 100,000 yen for airfare for to return home. This amount will be deposited to your bank account on March 20, 2016.


(C) Taxes


  1. Income Tax (所得税/Shotokuzei)

Under Japanese income tax law, employers must not do (year end) tax adjustment for a terminated employee, therefore you can choose from the following options to adjust your taxes. However, there may be no difference if you have a resident status in US under US tax return for 2016 because you have to file a US tax return including income in Japan.

1) Not do anything

2) File your Japanese individual tax return for 2016

If you want to file, you have to visit Kawagoe (or your local municipal) Tax Office with the following items.

①Certificate of income and withholding tax for 2016(給与所得の源泉徴収票)

②Residence card(在留カード)

③Information of your bank account in Japan(日本の銀行口座情報)

or Notification form for Proxy for tax payment (所得税・消費税の納税管理人の届出書)

④Personal seal(印鑑)

Also, if you cannot communicate in Japanese, a translator is required.

If there is any refund, you can receive it by domestic bank transfer only and it takes two or more months after filing. Thus you should keep your bank account or appoint your “Proxy for tax payment”. If you appoint a proxy, the refund is deposited to the proxy’s bank account.

If you have any questions about income tax matters, please contact “Income tax counseling in English” at 03-3821-9070.

If you will stay and work in Japan, you should submit “Certificate of income and withholding tax” (給与所得の源泉徴収票) to your new employer. Your income and withholding tax at TIU will be included in the year-end tax adjustment for 2016 with your new employer.

  1. Residence Tax (住民税/Jyuuminzei)

You are required to pay the balance of residence tax for 2015 before departing. The balance will be approximately 270,000 yen.

The residence tax is a deferred tax which is calculated by the city office of your residence on January 1 of each year, and is based on your income for the period of January 1 through December 31 of the previous year. If you pay residence tax through an employer’s payroll system, you pay the residence tax on income for a given calendar year (e.g. 1/1/2013-12/31/2013) in 12 monthly installments (deductions from salary) beginning from June of the following year (e.g. June, 2014).

For example:

For Example

That means that after you have begun your employment at TIU you would not begin paying residence tax until at least June of the next year (depending on the date employment began and the salary level), but when your employment at TIU is terminated, you have a significant residence tax liability.

When your employment is terminated, you are required by law to pay the balance of your residence tax for the two-year –earlier-period(2014) and one-year-earlier-period(2015); however, the method of payment of this tax amount varies depending on the month of your termination and whether or not you will be continuing to live in Japan (see chart below).

 

RESIDENCE TAX PAYMENT METHODS
Residence

Tax for

MONTH OF TERMINATION
January – April May June – December
Leaving

Japan

2014 Required to pay

balance through

TIU at termination

Required to pay

balance through

TIU at termination

(final installment payment only)

Balance already

paid off (as of

final installment

payment in May)

2015 Must pay balance

to city office directly

Must pay balance:

① through TIU at

termination

OR

② to city office directly

Must pay balance:

① through TIU at

termination

OR

② to city office directly

Staying

in

Japan

2014 Required to pay

balance through

TIU at termination

Required to pay

balance through

TIU at termination

(final installment payment only)

Balance already

paid off (as of

final installment

payment in May)

2015 Must pay balance:

① to city office directly

OR

②through a new employer

in Japan

Must pay balance:

①to city office directly

OR

② through a new

employer in Japan

OR

③ through TIU at

Termination

Must pay balance:

① to city office directly

OR

② through a new

employer in Japan

OR

③ through TIU at

termination

If you want to pay your residence tax balance directly to your city office, you should contact them to arrange the billing and payment.

Overseas billing (which includes an additional administration fee), payment by a proxy in Japan, and installment payment may be arranged.

If you want to continue to pay your residence tax through payroll deductions from a new employer in Japan, please contact HR of TIU at least three weeks before your termination date.

If you do not live in Japan on January 1 of the following year (e.g. 2017), you will not be liable for any residence tax for the current year (e.g. calendar year 2016).

 


(D) Social Insurance (PMAC /Unemployment Insurance)


  1. Health Insurance(健康保険/Kenkouhoken/Short term Benefit)

Your health insurance will expire on March 31, 2016. (You can use it until March 31)

All employees who join PMAC (私学共済/Shigakukyosai) for more than one year and one day are eligible for a Voluntarily Continued Insurance Member for up to two years after termination, with the full monthly premium of the insurance paid by the terminated employee. To arrange this continuation, you must apply to PMAC within 20 days from the termination date.

Even after leaving TIU, you might receive benefits such as “Sickness and Injury Allowance”,” Maternity Benefit and Allowance” and “Burial Benefit” if you do not join another health insurance policy.

For more details, please access the PMAC page below. http://www.shigakukyosai.jp/en/s_term/index.html

2. Pension(厚生年金/current Kouseinenkin/ former Kyosainenkin

(1) If you will stay in Japan

You are required by law to continue paying into the National pension system either through an employer (kouseinenkin) or directly to your city office (kokuminnenkin). You should present your Notification of basic pension number(基礎年金番号通知書) /pension book(年金手帳)to your new employer or your city office in order to receive continued credit for the time you pay into the National pension system. To qualify for National pension benefits, you must pay into the system for a total of at least 25 years.

※As a result of a law established in August 2012 and which is planned to be enforced in 2019, the requisite total period of membership to receive the retirement pension benefit will be reduced from 25 years to 10 years.

(2) If you leave Japan

Foreigners who joined PMAC pension system for more than six months and are not eligible for a pension can claim “Lump sum withdrawal payment” within two years after residence in Japan was terminated. This payment is paid by overseas remittance (bank transfer) and it takes at least two months to process.

To qualify for this lump sum withdrawal payment, the following conditions must be met:

① You must not possess Japanese citizenship

② Your contribution period is more than six months

③ You must not have a place of (permanent) residence in Japan

④ You must not have had the right to receive pension payments

Please note that this application can be submitted only after you have left Japan.

For more details such as rate of pay, procedure, application form, accompanying documents, please access the PMAC page below.

http://www.shigakukyosai.jp/en/l_term/index.html

(3) Unemployment insurance(雇用保険/Koyouhoken

1) If you stay in Japan

If you are unemployed and are unable to find an employer and you have been paying into the (National) unemployment insurance for the last six months, you may be eligible for unemployment insurance benefits. Please contact HR and the nearest Public Employment Security Office(職業安定所/generally called “Hello Work”)for further information.

①Hello Work internet service

https://www.hellowork.go.jp/insurance/insurance_guide.html (Japanese language only)

②Hello Work Kawagoe

http://saitama-hellowork.jsite.mhlw.go.jp/list/kawagoe/acces.html

When you leave TIU, you receive a “Certificate of Unemployment insurance” from TIU. This should be presented to any future employers in Japan.

2) If you leave Japan

You are not eligible for unemployment insurance benefits.

 


(E)  Immigration and Residence Cards


You must follow certain procedures regarding moving within Japan or leaving Japan at your city office two weeks before departure to fill out a “Tenshutsu-todoke” (moving out notification). If you leave Japan without this process, you will receive a notice of unpaid national pension.

When you are leaving Japan, you must submit your “Residence Card” (在留カード) to the immigration authorities at your port of departure.

If you are staying in Japan, you must inform your city office, within fourteen days of your termination that you are no longer employed by TIU.

If you are staying in Japan and are moving to another city, you must register your new address and employment status to the city office of your new address, within fourteen days of moving. You do not need to report any changes to the city office where you are currently registered.


 

CONTACT INFORMATION

 

Employee ID:                                    

 

Name:                                          

 

Forwarding

Address:                                                                        

 

                                                                        

 

                                                                  

 

Telephone:                                    

 

Email:                                          

 

 

 

<Optional: Designated Contact in Japan>

 

Name:                                          

 

Address or

TIU Department:                                                             

 

                                                           

 

                                                            

Telephone:                                      

 

Email:                                          

 

*****************************************************************************

RETURN TO HR DEPARTMENT AT LEAST THREE WEEKS BEFORE TERMINATION DATE.

(退職日から3週間前までに人事課に提出)