If an employee takes a full Daikyu day off, what must be paid?

While the 1.0 base wage of the off-day offsets the work, the statutory 0.35x (35%) premium must always be paid out in cash on the payslip.

Can advance Furikae trigger overtime pay?

Yes. If the holiday is swapped to a different calendar week and pushes weekly hours beyond 40 hours, a 25% statutory overtime premium is triggered.

JapanUpdated for 2026Finance

Japan Holiday Work Calculator 2026 (Furikae vs. Daikyu 35% Surcharge)

Compare statutory wage obligations between Advance Holiday Swapping (Furikae Kyuujitsu) and Post-hoc Compensatory Rest Days (Daikyu) under Labor Standards Act Art. 35 & 37 (35% premium).

Working Hours & Schedule Salaries & Monthly Wages Labor Law & Employment

Calculated Result

Statutory Premium Allowance Payable

¥5,600

Payroll Cost Offset

¥16,000

Calculator Inputs

Holiday Rest Mechanism

Holiday Hours Worked

Quick select:

Base Hourly Wage (JPY/Hour)

Quick select:

Statutory Premium Allowance Payable

¥5,600

Payroll Cost Offset

¥16,000

Base Wage Equivalence (100%)

¥16,000

Even when compensatory rest is granted, the 35% surcharge must legally be paid in cash.

Compensation Composition

Statutory Surcharge

¥5,600(100%)

Calculated under Labor Standards Act Art. 35 & 37. Swapping holidays in advance (Furikae) waives the 35% holiday surcharge; Daikyu still requires a mandatory 35% surcharge payment.

This calculator is a mathematical model for general financial estimation, planning, and educational guidance. Results depend on your inputs and standard formulas, and do not constitute binding financial, tax, or investment advice. Always consult a qualified professional before making financial decisions.

Official Statute: 労働基準法第35条 (休日) 及び第37条 (休日労働の割増賃金率35%・振替休日と代休の割増賃金差異通達)Last Verified: 2026-09-03

Calculation Methodology

Daikyu requires paying at least 35% overtime surcharge even if compensatory time off is taken. Advance Furikae swaps the day into regular work hours.

Frequently Asked Questions

Furikae swaps the rest day beforehand, legally converting the holiday into regular workday (0% holiday surcharge). Daikyu grants rest after the fact, legally mandating the 35% holiday surcharge.

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Japan

Japan Holiday Work Calculator 2026 (Furikae vs. Daikyu 35% Surcharge)

Calculator Inputs

Compensation Composition

Calculation Methodology

Frequently Asked Questions

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