TKC National Federation Releases 2026 Edition of "Wage Index for Small and Medium-sized Enterprises (Wage BAST)" Featuring Wage Data from Over 450,000 Companies

TKC National Federation (Chairman: Koji Sakamoto / Secretariat: Shinjuku-ku, Tokyo) began offering the 2026 edition of the "Wage Index for Small and Medium-sized Enterprises (Wage BAST)" via its website from April 1st.

This index analyzes wage data processed by the TKC system during the past year (January to December 2025), categorized by industry, region, age or years of service, and employee size. It includes wage data from 450,912 companies and 1,857,891 employees.

The 2026 edition of Wage BAST reveals two key points regarding SME wages:

◆ Key Points of the 2026 Edition "Wage Index for Small and Medium-sized Enterprises (Wage BAST)"

Point 1: Continuous increase across all regions for five consecutive years, with the national average reaching the 4 million yen range for the first time!

The average annual total remuneration by region has transitioned as shown in the table below, indicating a continuous increase in all regions since 2021.

Transition of Average Annual Total Remuneration by Region

(Note) Data for the top 3% of each age group and data below 1.03 million yen are excluded.

Point 2: The growth in starting salaries for high school graduates (104.2%) surpasses that of university graduates (102.5%)!

The average starting salaries by educational background across all industries were: 173,000 yen for high school graduates (104.2% year-on-year), 195,000 yen for technical college/junior college graduates (102.6% year-on-year), and 208,000 yen for university graduates (102.5% year-on-year). The growth in starting salaries for high school graduates is particularly notable.

<Screen image of the trend in average wages from the 2026 Edition "Wage Index for Small and Medium-sized Enterprises (Wage BAST)">

TKC National Federation provides this statistical information to TKC member accounting firms that cooperated in the survey. TKC member firms utilize the following four processed contents, categorized by industry, etc., as reference materials when determining wages and bonuses for their client companies:

(1) Wage Distribution Table

(2) Starting Salaries for New Graduates

(3) Wage Comparison Table

(4) Trends in Average Wages

Furthermore, client companies using the TKC system can compare their own wage data processed by the system with the statistical information directly within the system. Wages are a critical management cost for companies, significantly impacting performance. On the other hand, they are directly linked to employees' motivation and productivity. To secure excellent talent, it is necessary to maintain wage levels that are competitive with other companies in the same industry. The TKC system facilitates easy comparison with competitors based on industry classification, region, age or years of service, and employee size.

<What is the "Wage Index for Small and Medium-sized Enterprises (Wage BAST)"? >

The "Wage Index for Small and Medium-sized Enterprises" (published by TKC National Federation) is compiled and published annually, using as its basic data the year-end adjustment processing data for salary income over one year, performed by TKC member firms using "Strategic Payroll Information System (PX Series / Anshin Kyuyo)", "FX Cloud Series (Payroll Calculation Function)", and "Year-end Adjustment / Statutory Record Creation System (TPS9000)".

Note that retired employees, executives, part-time, and temporary employees are not included in the basic data.

1. Start of Provision: April 1, 2026

2. Target Recipients: Provided to TKC member accounting firms that cooperated in the survey

3. Materials Provided: The following four types of materials are provided:

(1) Wage Distribution Table

You can view wage distribution tables classified by payroll payment method (annual total remuneration, monthly wages, annual bonuses), industry classification, region, employee size, age/years of service, and gender.

By adding some statistical processing to the data variability, wage distribution is graphed. Therefore, it differs in nature from general model wage tables that simply show average values, ignoring wage variability.

Using the "Wage Comparison Function" in the distribution table, client companies can easily position their employees' wage levels (by age) and their variability on charts.

Since there are considerable disparities in wage levels by region, more accurate wage information can be obtained by subdividing regional information.

(2) Starting Salaries for New Graduates

Based on the May wage payment amount for new graduates hired in 2025, you can view the distribution by region, industry classification, gender, and age for each educational background.

(3) Wage Comparison Table

You can compare average values and medians by industry classification, region, or employee size, payroll payment method (annual total remuneration, monthly wages, annual bonuses), and gender.

(4) Trends in Average Wages

You can check the trends in average wages (annual total remuneration, monthly wages, annual bonuses) for each age group for the past nine years, classified by industry classification, region, and employee size.

◆ Copyright of "Wage Index for Small and Medium-sized Enterprises (Wage BAST)"

The copyright of the "Wage Index for Small and Medium-sized Enterprises (Wage BAST)" belongs to TKC Corporation.

The 2026 edition of the "Wage Index for Small and Medium-sized Enterprises" (published by TKC National Federation) includes wage data from 450,912 companies and 1,857,891 employees nationwide.

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