産休・育休制度の実務 — 取得スケジュールと給付金

産休・育休とは
日本の出産・育児に関わる休業制度は大きく二つに分かれます。一つは労働基準法に基づく産前産後休業(略称「産休」)、もう一つは育児・介護休業法(略称「育介法」)に基づく育児休業(「育休」)です。根拠法が異なるため、要件も給付の支払元も別になります。
Japan's leave systems for childbirth and child-rearing fall into two broad buckets. One is "sankyu" (pre/post-natal maternity leave) under the Labor Standards Act. The other is "ikukyu" (child-care leave) under the Child Care and Family Care Leave Act ("ikukai-hou"). Because the underlying laws differ, so do the eligibility requirements and the source of benefit payments.
産休:産前6週・産後8週
産前休業は出産予定日の6週間前(多胎妊娠の場合は14週間前)から請求できます(労基法第65条第1項)。産後休業は出産翌日から8週間は原則就業禁止(強制休業)です。ただし産後6週間を経過し、本人が請求し医師が支障なしと認めた業務には就かせることができます(同条第2項)。
Prenatal leave can be requested starting 6 weeks before the expected delivery date (14 weeks for multiple-birth pregnancies) under LSA Art. 65 para. 1. Postnatal leave is in principle a mandatory work prohibition for 8 weeks after delivery. However, after 6 postnatal weeks have elapsed, the worker may — at her own request and with a doctor's certification of no impediment — return to duties (same article, para. 2).
出産手当金(健康保険)
産休期間中は多くの企業で給与は支払われませんが、健康保険から出産手当金が支給されます(健康保険法第102条)。支給額は標準報酬日額の3分の2、つまりおおむね給与の約67%が産前42日+産後56日の範囲で支給されます。国民健康保険(自営業者など)には原則この制度はありません。
During maternity leave, most employers do not pay salary, but the Health Insurance system pays a maternity allowance (Health Insurance Act Art. 102). The benefit is two-thirds of the standard remuneration daily amount — roughly 67% of regular wages — paid across 42 prenatal days plus 56 postnatal days. Note that National Health Insurance (for the self-employed, etc.) does not in principle offer this benefit.
産休期間中は、健康保険・厚生年金の保険料が本人・会社負担とも免除されます(平成26年4月施行)。免除を受けても年金受給の計算上は「支払いがあった」と扱われ、将来の年金額は減りません。実務上は人事が年金事務所に産前産後休業取得者申出書を提出します。
During maternity leave, both the worker's and the company's portions of Health Insurance and Welfare Pension premiums are exempted (effective April 2014). Even with the exemption, for pension calculation purposes the period is treated AS IF premiums were paid, so future pension amounts are not reduced. In practice, HR submits a "Maternity Leave Taker Notification Form" to the Pension Office.
育休:原則子が1歳まで
育児休業は育介法に基づき、原則として子が1歳に達するまでの期間取得できます(育介法第5条第1項)。保育所に入所できないなど一定の事情があれば最長2歳まで延長できます。父母ともに取得する「パパ・ママ育休プラス」を利用すれば1歳2か月まで延長できます。男性も当然対象で、要件を満たせば拒否はできません。
Child-care leave under the Child Care Leave Act can in principle be taken until the child reaches age 1 (Art. 5 para. 1). It can be extended to a maximum of age 2 if certain circumstances exist, such as inability to enroll the child in daycare. Using the "Papa-Mama Ikukyu Plus" system — when both parents take leave — extends entitlement to 1 year and 2 months. Men are of course eligible; if requirements are met, the employer cannot refuse.
育児休業給付金(雇用保険)
育休期間中も原則無給ですが、雇用保険から育児休業給付金が支給されます(雇用保険法第61条の7)。支給率は最初の6か月(180日)が休業開始時賃金の67%、それ以降は50%です。支給には上限・下限があり、毎年8月に改定されます。
Child-care leave is also in principle unpaid, but Employment Insurance pays a parental leave benefit (Employment Insurance Act Art. 61-7). The rate is 67% of the wages at the start of leave for the first 6 months (180 days), and 50% thereafter. The benefit has both a cap and a floor, revised every August.
産後パパ育休(出生時育児休業)
2022年10月施行の改正育介法により、男性労働者の育休取得を後押しするため産後パパ育休(正式名称:出生時育児休業)が創設されました(育介法第9条の2)。子の出生後8週間以内に、最大4週間(28日)まで取得でき、2回まで分割取得が可能です。通常の育休とは別枠なので、後に通常の育休も取得できます。
Effective October 2022, an amendment to the Child Care Leave Act created post-birth paternity leave — formally "shusshou-ji ikukyu" — to promote leave-taking by male workers (Art. 9-2). It allows up to 4 weeks (28 days) within 8 weeks of the child's birth, and may be split into 2 separate periods. Because it is a SEPARATE bucket from regular ikukyu, a worker can still take regular ikukyu afterward.
産後パパ育休中は、労使協定を締結し個別合意があれば就業も可能(ただし休業期間中の所定労働日・時間の半分まで)です。給付金も同率(67%)が支給されます。通常の育休も2回まで分割取得が可能になり、父母交互に休業を取り合う柔軟な運用が実現しました。
During post-birth paternity leave, work is permitted IF a labor-management agreement is in place and the individual consents — capped at half of the scheduled working days/hours during the leave period. The benefit pays the same 67% rate. Regular ikukyu is also now split-takeable up to 2 times, enabling flexible "alternating leave" between parents.
2025年改正:男性育休公表義務の拡大
2023年4月より従業員1,000人超の企業に男性労働者の育休取得率の公表が義務付けられました。2025年4月施行の改正育介法では、この公表義務が従業員300人超の企業まで拡大されました。公表は厚生労働省の「両立支援のひろば」などインターネットを利用した一般公衆が閲覧できる方法で行う必要があります。
From April 2023, companies with more than 1,000 employees became obligated to disclose the take-up rate of male workers' parental leave. The 2025 Child Care Leave Act amendment, effective April 2025, expanded this disclosure obligation to companies with more than 300 employees. Disclosure must be made via internet methods accessible to the general public — such as the Ministry of Health, Labour and Welfare's "Work-Life Support Plaza" portal.
併せて、育休取得状況や残業時間を把握し、行動計画を策定・公表することも求められています。男性育休を取得しやすい職場環境の整備が企業の評価に直結する時代になり、採用・ESG評価の観点からも重要な指標と位置付けられています。
Companies are also required to assess parental-leave-taking and overtime data, formulate an action plan, and disclose it. Building a workplace environment where men can readily take ikukyu now directly affects corporate evaluation, and is positioned as an important indicator from recruitment and ESG perspectives.
復職フローと短時間勤務制度
育休終了予定日の1か月前までに人事と復職面談を行い、配属・勤務条件・保育手配を確認するのが一般的な実務です。育介法は3歳未満の子を養育する労働者に対し、1日原則6時間の短時間勤務制度(育介法第23条)の利用を認めることを事業主に義務付けています。残業免除(同第16条の8)、深夜業制限(同第19条)も請求できます。
Standard practice is to hold a return-to-work interview with HR by one month before the scheduled end of leave, confirming assignment, working conditions, and childcare arrangements. The Child Care Leave Act obligates employers to permit workers raising a child under age 3 to use the short-time work system — in principle a 6-hour day (Art. 23). Workers may also request overtime exemption (Art. 16-8) and night-work restriction (Art. 19).
2025年改正では、3歳から小学校就学前までの子を養育する労働者に対し、始業時刻変更・テレワーク・時短など複数の両立支援措置から2つ以上を選択して提供する義務も新設されました(2025年10月施行)。復職後のキャリア継続を支援する制度は年々厚くなっています。
The 2025 amendment also newly obligates employers to offer at least two from a menu of work-life support measures — flexible start times, telework, short hours, etc. — to workers raising a child between age 3 and elementary school entry (effective October 2025). Support systems for sustaining careers after return-to-work are growing year by year.
不利益取扱いの禁止
産休・育休の申出や取得を理由として、解雇・降格・減給・不利な配置転換などの不利益取扱いを行うことは男女雇用機会均等法第9条・育介法第10条で明確に禁止されています。いわゆる「マタハラ」「パタハラ」(マタニティ・パタニティハラスメント)に該当し、防止措置を講じることも事業主の義務です(均等法第11条の3、育介法第25条)。
Disadvantageous treatment — dismissal, demotion, pay cut, unfavorable reassignment, etc. — based on the application or taking of maternity or parental leave is clearly prohibited under Equal Employment Opportunity Act Art. 9 and Child Care Leave Act Art. 10. Such acts qualify as "mata-hara" or "pata-hara" (maternity/paternity harassment), and employers are obligated to implement preventive measures (Equal Opportunity Act Art. 11-3, Child Care Leave Act Art. 25).
最高裁広島中央保健生協事件(平成26年10月23日)は、妊娠を契機とする降格は原則違法・無効と判示しました。本人の自由な意思に基づく同意があり業務上の特段の必要性が認められる場合に限り例外が認められるという厳しい基準が示されており、実務上極めて重要な判例です。
The Supreme Court's Hiroshima Central Health Co-op case (October 23, 2014) ruled that a demotion on the occasion of pregnancy is in principle illegal and void. Exceptions are permitted ONLY where the worker consented based on her free will AND a special operational necessity is recognized — a strict standard that is critically important in practice.
外国人従業員も同条件
産休・育休と各種給付金は、国籍を問わず日本の健康保険・雇用保険に加入し要件を満たす全ての労働者に同一に適用されます。在留資格(技術・人文・国際業務、特定技能、永住者など)にかかわらず、育休を取得できますし、出産手当金・育児休業給付金も受給できます。
Maternity and parental leave and the various benefits apply equally to ALL workers enrolled in Japan's health and employment insurance and meeting the requirements — regardless of nationality. Regardless of residence status (Engineer/Humanities/International Services, Specified Skilled Worker, Permanent Resident, etc.), foreign workers can take ikukyu and receive both the maternity allowance and the parental leave benefit.
手続フローまとめ
妊娠判明後の標準フローは次の通り:①本人から人事へ妊娠・出産予定の報告、②産休開始予定日の1か月前までに産休届・育休申出書提出、③人事が健保・年金免除届、出産手当金請求書を各保険者に提出、④出産後はハローワークに育児休業給付金支給申請(原則2か月ごと)、⑤復職1か月前までに復職面談・勤務条件確定。
The standard flow after pregnancy is confirmed: (1) worker reports pregnancy/expected delivery to HR; (2) by 1 month before the scheduled start of maternity leave, the worker submits the maternity leave notification and ikukyu application; (3) HR submits insurance/pension premium exemption notifications and the maternity allowance claim form to each insurer; (4) after birth, the parental leave benefit application is filed with Hello Work (in principle, every 2 months); (5) by 1 month before return-to-work, the return interview and working conditions are finalized.