Registering for pension and labor insurance, and periodic filings

The application to register for the pension system must be filed within 90 days of incorporating; the "company name" field requires furigana matching the katakana spelling used when opening the company's bank account. When registering an employee, expected bonus payment months are listed (e.g., June and December); if bonuses are not actually paid, the pension office must be notified, otherwise it sends follow-up inquiries. Labor insurance (covering injury and unemployment) is paid on an annual bill with a deadline around July 10, covering the period through the following March; there are no true-ups or catch-up payments in the first year, but from the second year adjustment payments based on actual salary are possible. Filings for social and labor insurance covering both employees and the owner are due by July 10 each year. For small companies that have filed a special form (源泉所得税の納期の特例の承認に関する申請書), withholding income tax is remitted to the tax office twice a year: July 10 for January-June, and, under the newer rule, January 20 for July-December (moved from the previous January 10). Without this form, the tax is remitted monthly. The withholding date is determined by the actual salary payment date, not the accrual month. Payment can be made without e-Tax, in person at the tax office's Tax Payment section: a pink form is used for the semi-annual payment, a blue form for the monthly one (referring to the form's color, not to be confused with the "blue form" 青色申告 declaration). Separately, the pension fund runs periodic audits roughly every 3 years, requesting job offers and monthly salary figures for each employee over the past 2 years; in one case a company faced such a check for the first time despite no prior history of it. Source: https://www.nta.go.jp/taxes/shiraberu/taxanswer/gensen/2505.htm — Official NTA page on the new semi-annual withholding tax payment deadline (January 20)..