> ## Documentation Index
> Fetch the complete documentation index at: https://docs.uselim.com/llms.txt
> Use this file to discover all available pages before exploring further.
# Payroll
> Manage employees, run payroll, and generate journal entries from payroll data.
# Payroll
lim handles payroll calculations, withholding tax, social insurance, and automatic journal entry generation.
## Employee Management
```bash theme={null}
# Add an employee
lim employees add \
--name "Tanaka Taro" \
--salary 400000 \
--start-date 2026-04-01
# List employees
lim employees list
```
```
ID Name Monthly Salary Status Start Date
emp_01K1... Tanaka Taro 400,000 active 2026-04-01
emp_01K2... Suzuki Hanako 350,000 active 2026-01-15
emp_01K3... Sato Kenji 450,000 active 2025-09-01
```
```bash theme={null}
# View employee details
lim employees show emp_01K1...
# Update salary
lim employees update emp_01K1... --salary 420000
```
## Run Payroll
```bash theme={null}
lim payroll run --month 2026-03
```
```
Payroll: 2026-03
────────────────────────────────────────────────
Employee Gross Income Tax Social Ins Health Ins Net
Tanaka Taro 400,000 12,200 36,600 19,920 331,280
Suzuki Hanako 350,000 9,400 32,025 17,430 291,145
Sato Kenji 450,000 16,100 41,175 22,410 370,315
────────────────────────────────────────────────
Total 1,200,000 37,700 109,800 59,760 992,740
```
lim calculates income tax withholding using the National Tax Agency's monthly tax tables
(源泉徴収税額表). Social insurance rates are updated annually.
## Payroll Deductions
lim calculates these deductions automatically:
| Deduction | Description | Rate (2026) |
| -------------------- | --------------------------- | ------------------------ |
| Income tax | Monthly withholding (源泉所得税) | Tax table |
| Health insurance | 健康保険 | \~4.98% (employee share) |
| Pension | 厚生年金 | \~9.15% (employee share) |
| Employment insurance | 雇用保険 | \~0.6% (employee share) |
| Resident tax | 住民税 | Specified per employee |
Social insurance rates vary by prefecture and insurer. Configure your company's rates with `lim
companies update --insurance-rates`.
## Confirm Payroll and Generate Journal Entry
Confirm the payroll run and generate the corresponding journal entry:
```bash theme={null}
lim payroll confirm --month 2026-03
```
```
✅ Created je_01KP...
DR Salaries 1,200,000
CR Checking Account 992,740
CR Withholding Tax Payable 37,700
CR Social Insurance Payable 109,800
CR Health Insurance Payable 59,760
```
## Employer Contributions
lim also tracks the employer's share of social insurance:
```bash theme={null}
lim payroll confirm --month 2026-03 --include-employer
```
```
✅ Created je_01KP... (employee) and je_01KQ... (employer)
Employer contributions (je_01KQ...):
DR Statutory Welfare 169,560
CR Social Insurance Payable 109,800
CR Health Insurance Payable 59,760
```
## Mark Payroll as Paid
After transferring salaries, mark the payroll as paid:
```bash theme={null}
lim payroll paid --month 2026-03 --date 2026-03-25
```
```
✅ Payroll 2026-03 marked as paid (2026-03-25)
```
## Payroll History
```bash theme={null}
# List payroll runs
lim payroll list
# View details for a specific month
lim payroll show --month 2026-03
# Export for tax filing
lim payroll export --year 2026 --format csv
```
```
Payroll History
────────────────────────────────────────────────
Month Employees Gross Total Net Total Status
2026-01 3 1,200,000 992,740 paid
2026-02 3 1,200,000 992,740 paid
2026-03 3 1,200,000 992,740 confirmed
```
## Year-End Adjustment (年末調整)
```bash theme={null}
lim payroll year-end --year 2026
```
```
Year-End Adjustment: 2026
────────────────────────────────────────────────
Employee Annual Tax Withheld Adjustment
Tanaka Taro 140,500 146,400 -5,900 (refund)
Suzuki Hanako 108,800 112,800 -4,000 (refund)
Sato Kenji 189,200 193,200 -4,000 (refund)
```
## Next Steps
Withholding tax and e-Tax export.
View and manage payroll journal entries.