Korea Social Insurance Calculator
Calculate employee deductions and employer costs with both 2026 pension periods, benefit limits, and optional industry rates.
- More accurate results
- Features others lock behind paywalls
- Fewer clicks, keyboard friendly
Compare the employee deduction and employer cost with the official 2026 rates and limits.
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Pension contribution period
The National Pension income floor and ceiling changed on 2026-07-01.
Insurance enrollment
Keep all on for a standard enrolled employee. Turn off a line only when the agency or employer confirms an exemption.
Estimated monthly contributions
This is social insurance only. Income tax, local income tax, support subsidies, and settlement adjustments are not included.
| Item | Employee | Employer |
|---|---|---|
| National Pension | 142,500 KRW | 142,500 KRW |
| Health Insurance | 107,850 KRW | 107,850 KRW |
| Long-term Care | 14,170 KRW | 14,170 KRW |
| Employment Insurance | 27,000 KRW | 27,000 KRW |
| Employment stability & skills | — | 7,500 KRW |
| Industrial Accident Insurance | — | 0 KRW |
| Total | 291,520 KRW | 299,020 KRW |
Why this result
Monthly gross 3,000,000 KRW − excluded pay = 3,000,000 KRW contribution base. Employee insurance is 9.717% of gross pay in this estimate.
- The employer-only employment stability and skills contribution uses the selected 0.25% rate.
- Industrial Accident Insurance is shown as zero because no industry rate was entered; the employer still owes the applicable notified rate.
How to use
- Choose monthly pay or annual salary and enter the gross amount before employee deductions.
- Enter the monthly pay that your payslip treats as non-taxable for social-insurance purposes.
- Choose Jan–Jun or Jul–Dec 2026 so the correct National Pension floor and ceiling apply.
- Choose the workplace-size band and enter the employer’s notified Industrial Accident Insurance rate if known.
- Keep the enrollment switches on for a standard employee, or turn off a confirmed exemption.
- Compare the employee and employer columns, then read why each limit or zero amount was applied.
Official Korean social-insurance rates for 2026
National Pension is 9.5% in 2026, split 4.75% each between employee and employer. The National Pension Service applies a KRW 400,000–6,370,000 standard-income band from 2025-07-01 through 2026-06-30, and KRW 410,000–6,590,000 from 2026-07-01 through 2027-06-30. Workplace Health Insurance is 7.19%, split 3.595% each. Long-term Care is calculated as the Health premium × 0.9448% ÷ 7.19%, which is approximately 13.14% of Health Insurance. Employment Insurance for unemployment benefits is 0.9% each, and the employer adds 0.25%, 0.45%, 0.65%, 0.85% for employment stability and skills development. Sources and effective dates: National Pension Service rate effective 2026-01-01 and income-base notice published 2026-02-13; National Health Insurance Service premium notice effective 2026-01-01; and Ministry of Employment and Labor insurance-rate guidance current from 2022-07-01.
Who should use the enrollment switches?
The default models an ordinary workplace employee enrolled in National Pension, Health and Long-term Care, Employment, and Industrial Accident Insurance. Coverage is not identical for every worker. National Pension normally covers workplace employees under age 60; short-time and daily-worker tests can use contract duration, 60 monthly hours, 8 workdays, and a notified income threshold. Workplace Health Insurance generally excludes a worker employed for less than 1 month and a short-time worker below 60 monthly hours. Employment Insurance generally excludes less than 60 monthly hours or 15 weekly hours, with exceptions including a person employed continuously for 3 months and a daily worker. Foreign nationals can also be affected by visa class, reciprocity, or a social-security agreement. These are eligibility rules, not simple rate calculations, so confirm the actual enrollment with the relevant agency and switch off only the confirmed line.
Limits, rounding, and why a payslip can differ
The calculator removes monthly non-taxable remuneration, rounds the National Pension income base down below KRW 1,000, applies the selected floor or ceiling, and drops premium amounts below KRW 10. The 2026 total workplace Health Insurance premium has a KRW 20,160 floor and KRW 9,183,480 ceiling, so the employee half is KRW 10,080 to KRW 4,591,740 before Long-term Care. Industrial Accident Insurance is fully employer-paid and varies by industry and workplace record; enter the rate shown on the employer notice rather than assuming the national 2026 average of 1.47%. Actual bills can differ because agencies use reported prior-period remuneration, mid-month qualification dates, annual settlement, multiple workplaces, Duru-nuri support, or an individually adjusted accident rate. Official references are Ministry of Health and Welfare Notice No. 2025-222, effective 2026-01-01, and Ministry of Employment and Labor Notice No. 2025-91, effective 2026-01-01.
Frequently asked questions
What are the employee social-insurance rates in Korea for 2026?
For a standard workplace employee in 2026, the employee pays National Pension 4.75%, Health Insurance 3.595%, Long-term Care using Health premium × 0.9448% ÷ 7.19%, and Employment Insurance 0.9%. Pension and Health limits can change the effective percentage.
What is the National Pension cap in Korea in 2026?
The National Pension standard monthly income ceiling is KRW 6,370,000 through 2026-06-30 and KRW 6,590,000 from 2026-07-01. The corresponding employee maximum at 4.75%, after dropping amounts below KRW 10, is KRW 302,570 or KRW 313,020 per month.
Does a Korean employer pay the same social insurance as the employee?
The employer matches National Pension, Health, Long-term Care, and the 0.9% unemployment-benefit contribution, then additionally pays 0.25%–0.85% for employment stability and skills development plus the full industry-specific Industrial Accident Insurance premium.
Are part-time workers required to join Korea’s four social insurances?
Coverage depends on the insurance and facts such as contract duration, monthly or weekly hours, workdays, income, age, and worker type. A worker below 60 monthly hours can be excluded from some lines, but daily workers, continuous employment, or income tests create exceptions; confirm each enrollment instead of switching off all insurance automatically.
Why is the calculated amount different from my Korean payslip?
A payslip can differ because National Pension and Health Insurance may use remuneration reported from an earlier period, while qualification dates, annual settlement, several workplaces, subsidies, and agency rounding also matter. Compare the calculator’s contribution base with the base recorded on the bill.
Does this calculator include Korean income tax?
No. The pay-after-insurance figure subtracts only the selected employee social-insurance contributions. Income tax and local income tax depend on taxable pay, dependents, children, and withholding elections; use the related Korea salary calculator for estimated take-home pay.
Is Industrial Accident Insurance deducted from an employee’s salary?
No. Industrial Accident Insurance is fully paid by the employer. The 2026 national average rate is 1.47%, but the applicable rate varies by industry and can be adjusted by workplace record, so this calculator uses the rate entered from the employer notice.
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Updated 2026-10-23