Business operators must pay the following labor insurance premiums each insurance year, with a written declaration stating the amount of the labor insurance premiums and other matters specified by Order of the Ministry of Health, Labour and Welfare, within 40 days from June 1 of the insurance year (in the case of the business in respect of which the insurance relation is established in the midst of an insurance year, within 50 days from the day on which the insurance relation is established (for Class I special enrollment insurance premiums pertaining to businesses which have obtained the approval set forth in Article 34, paragraph (1) of the Industrial Accident Insurance Act in the midst of an insurance year and Class III special enrollment insurance premiums pertaining to businesses which have obtained the approval set forth in Article 36, paragraph (1) of the Industrial Accident Insurance Act in the midst of an insurance year, the day on which the approval is obtained, respectively)):
事業主は、保険年度ごとに、次に掲げる労働保険料を、その労働保険料の額その他厚生労働省令で定める事項を記載した申告書に添えて、その保険年度の六月一日から四十日以内（保険年度の中途に保険関係が成立したものについては、当該保険関係が成立した日（保険年度の中途に労災保険法第三十四条第一項の承認があつた事業に係る第一種特別加入保険料及び保険年度の中途に労災保険法第三十六条第一項の承認があつた事業に係る第三種特別加入保険料に関しては、それぞれ当該承認があつた日）から五十日以内）に納付しなければならない。
for businesses other than the businesses listed in the following item and in item (iii), the general insurance premiums calculated by multiplying the prospective amount of the total wages (if the amount includes a fraction less than one thousand yen, the fraction is rounded down; the same applies hereinafter) pertaining to all workers employed during the insurance year (in the case of establishment of the insurance relation in the midst of an insurance year, all workers employed during the period from the day on which the insurance relation is established to the end of the insurance year) (the amount of total wages pertaining to all workers employed during the immediately preceding insurance year, for the case prescribed as such in Order of the Ministry of Health, Labour and Welfare), by the insurance premium rate pertaining to the general insurance premiums pursuant to the provisions of Article 12 (hereinafter referred to as the "general insurance premium rate") for the businesses
for businesses pertaining to the approval set forth in Article 34, paragraph (1) of the Industrial Accident Insurance Act or businesses pertaining to the approval set forth in Article 36, paragraph (1) of the Industrial Accident Insurance Act, the following labor insurance premiums:
労災保険法第三十四条第一項の承認に係る事業又は労災保険法第三十六条第一項の承認に係る事業にあつては、次に掲げる労働保険料
for businesses pertaining to the approval prescribed by Article 34, paragraph (1) of the Industrial Accident Insurance Act (excluding the businesses prescribed in sub-item (c)), the general insurance premiums calculated pursuant to the rule in the preceding item in respect of the prospective amount of total wages pertaining to all workers employed for the business, and Class I special enrollment insurance premiums calculated by multiplying the prospective amount of the total of the amounts specified by Order of the Ministry of Health, Labour and Welfare set forth in Article 13 for the insurance year (if the amount includes a fraction less than one thousand yen, the fraction is rounded down; the same applies hereinafter) (the total of the amounts specified by Order of the Ministry of Health, Labour and Welfare set forth in the same Article for the immediately preceding insurance year, in the case prescribed as such in Order of the Ministry of Health, Labour and Welfare; the same applies in sub-item (c)), by the Class I special enrollment insurance rate for the business;
労災保険法第三十四条第一項の承認に係る事業（ハの事業を除く。）にあつては、その使用するすべての労働者に係る賃金総額の見込額について前号の規定の例により算定した一般保険料及びその保険年度における第十三条の厚生労働省令で定める額の総額（その額に千円未満の端数があるときは、その端数は、切り捨てる。以下同じ。）の見込額（厚生労働省令で定める場合にあつては、直前の保険年度における同条の厚生労働省令で定める額の総額。ハにおいて同じ。）に当該事業についての第一種特別加入保険料率を乗じて算定した第一種特別加入保険料
for businesses pertaining to the approval prescribed by Article 36, paragraph (1) of the Industrial Accident Insurance Act (excluding the businesses prescribed in sub-item (c)), the general insurance premiums calculated pursuant to the rule in the preceding item in respect of the prospective amount of total wages pertaining to all workers employed for the business, and Class III special enrollment insurance premiums calculated by multiplying the prospective amount of the total of the amounts specified by Order of the Ministry of Health, Labour and Welfare set forth in paragraph (1) of the preceding Article for the insurance year (if the amount includes a fraction less than one thousand yen, the fraction is rounded down; the same applies hereinafter) (the total of the amounts specified by Order of the Ministry of Health, Labour and Welfare set forth in the same paragraph for the immediately preceding insurance year, in the case prescribed as such in Order of the Ministry of Health, Labour and Welfare; the same applies in sub-item (c)), by the Class III special enrollment insurance rate for the business;
労災保険法第三十六条第一項の承認に係る事業（ハの事業を除く。）にあつては、その使用するすべての労働者に係る賃金総額の見込額について前号の規定の例により算定した一般保険料及びその保険年度における前条第一項の厚生労働省令で定める額の総額（その額に千円未満の端数があるときは、その端数は、切り捨てる。以下同じ。）の見込額（厚生労働省令で定める場合にあつては、直前の保険年度における同項の厚生労働省令で定める額の総額。ハにおいて同じ。）に当該事業についての第三種特別加入保険料率を乗じて算定した第三種特別加入保険料
for businesses pertaining to the approval prescribed by Article 34, paragraph (1) of the Industrial Accident Insurance Act and the approval prescribed by Article 36, paragraph (1) of the Industrial Accident Insurance Act, the general insurance premiums calculated pursuant to the rule in the preceding item in respect of the prospective amount of total wages pertaining to all workers employed for the business, and Class I special enrollment insurance premiums calculated pursuant to the rule in the provision of sub-item (a) in respect of the prospective amount of the total of the amounts specified by Order of the Ministry of Health, Labour and Welfare set forth in Article 13 for the insurance year and Class III special enrollment insurance premiums calculated pursuant to the rule in the provision of sub-item (b) in respect of the prospective amount of the total of the amounts specified by Order of the Ministry of Health, Labour and Welfare set forth in paragraph (1) of the preceding Article for the insurance year;
労災保険法第三十四条第一項の承認及び労災保険法第三十六条第一項の承認に係る事業にあつては、その使用するすべての労働者に係る賃金総額の見込額について前号の規定の例により算定した一般保険料並びにその保険年度における第十三条の厚生労働省令で定める額の総額の見込額についてイの規定の例により算定した第一種特別加入保険料及び前条第一項の厚生労働省令で定める額の総額の見込額についてロの規定の例により算定した第三種特別加入保険料
for businesses pertaining to the approval prescribed by Article 35, paragraph (1) of the Industrial Accident Insurance Act, Class II special enrollment insurance premiums calculated by multiplying the prospective amount of the total of the amounts specified by Order of the Ministry of Health, Labour and Welfare set forth in Article 14, paragraph (1) for the insurance year (if the amount includes a fraction less than one thousand yen, the fraction is rounded down; the same applies hereinafter) (the total of the amounts specified by Order of the Ministry of Health, Labour and Welfare set forth in the same paragraph for the immediately preceding insurance year, in the case prescribed as such in Order of the Ministry of Health, Labour and Welfare), by the Class II special enrollment insurance rate for the business.
労災保険法第三十五条第一項の承認に係る事業にあつては、その保険年度における第十四条第一項の厚生労働省令で定める額の総額（その額に千円未満の端数があるときは、その端数は、切り捨てる。以下同じ。）の見込額（厚生労働省令で定める場合にあつては、直前の保険年度における同項の厚生労働省令で定める額の総額）に当該事業についての第二種特別加入保険料率を乗じて算定した第二種特別加入保険料
For businesses with a definite term, notwithstanding the provision of the preceding paragraph, the business operator must pay the following labor insurance premiums, together with a written declaration stating the amount of the labor insurance premiums and other matters specified by Order of the Ministry of Health, Labour and Welfare, within 20 days from the day on which the insurance relation is established (in the case of Class I special enrollment insurance premiums pertaining to a business for which the approval set forth in Article 34, paragraph (1) of the Industrial Accident Insurance Act is obtained on and after the day following the day on which the insurance relation is established, the day on which the approval is obtained).
有期事業については、その事業主は、前項の規定にかかわらず、次に掲げる労働保険料を、その労働保険料の額その他厚生労働省令で定める事項を記載した申告書に添えて、保険関係が成立した日（当該保険関係が成立した日の翌日以後に労災保険法第三十四条第一項の承認があつた事業に係る第一種特別加入保険料に関しては、当該承認があつた日）から二十日以内に納付しなければならない。
for businesses prescribed in item (i) of the preceding paragraph, the general insurance premiums calculated by multiplying the prospective amount of total wages pertaining to all workers employed for the business during the whole period pertaining to the insurance relation by the general insurance premium rate for the business;
for businesses prescribed in item (ii), sub-item (a) of the preceding paragraph, the general insurance premiums calculated pursuant to the rule in the provision of the preceding item in respect of the prospective amount of total wages pertaining to all workers employed for the business, and Class I special enrollment insurance premiums calculated by multiplying the prospective amount of the total of the amounts specified by Order of the Ministry of Health, Labour and Welfare set forth in Article 13 for the whole period pertaining to the approval set forth in Article 34, paragraph (1) of the Industrial Accident Insurance Act by the Class I special enrollment insurance premium rate for the business; and
前項第二号イの事業にあつては、その使用するすべての労働者に係る賃金総額の見込額について前号の規定の例により算定した一般保険料及び労災保険法第三十四条第一項の承認に係る全期間における第十三条の厚生労働省令で定める額の総額の見込額に当該事業についての第一種特別加入保険料率を乗じて算定した第一種特別加入保険料
for businesses prescribed in item (iii) of the preceding paragraph, Class II special enrollment insurance premiums calculated by multiplying the prospective amount of the total of the amounts specified by Order of the Ministry of Health, Labour and Welfare set forth in Article 14, paragraph (1) for the whole period pertaining to the insurance relation by the Class II special enrollment insurance rate for the business.
前項第三号の事業にあつては、当該保険関係に係る全期間における第十四条第一項の厚生労働省令で定める額の総額の見込額に当該事業についての第二種特別加入保険料率を乗じて算定した第二種特別加入保険料
If the business operator fails to submit the written declaration set forth in the preceding two paragraphs, or the government finds that there are errors in the entries in the written declaration, the government determines the amount of the labor insurance premiums and give notice thereof to the business operator.
A business operator who has received the notice pursuant to the provisions of the preceding paragraph, if the amount of the labor insurance premiums paid is in short of the labor insurance premiums determined by the government, must pay for the shortfall, or if no labor insurance premiums have been paid, must pay the labor insurance premiums determined by the government, within 15 days from the day on which the notice is received.
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