Korean Social Insurance Calculator
Enter your monthly insurable earnings to instantly see the employee and employer social insurance contributions. Based on 2026 rates.
Monthly salary excluding non-taxable allowances. E.g. annual salary ₩40M → monthly ₩3.33M (after non-taxable deductions)
Total Burden (Monthly)
583,744KRW
Total Burden (Yearly): 7,004,928 KRW
- Employee Share (Monthly)
- 282,122KRW
- Employer Share (Monthly)
- 301,622KRW
- Employee Share (Yearly)
- 3,385,464KRW
- Employer Share (Yearly)
- 3,619,464KRW
- Effective Rate (Employee)
- 9.40%
- Effective Rate (Employer)
- 10.05%
Breakdown (Employee / Employer, Monthly)
| Insurance | Employee | Employer |
|---|---|---|
| National Pension | 135,000 | 135,000 |
| Health Insurance | 106,350 | 106,350 |
| Long-term Care Insurance | 13,772 | 13,772 |
| Employment Insurance | 27,000 | 46,500 |
| Industrial Accident Insurance | Varies by industry (employer pays 100%) | |
- socialInsurance.industrialAccidentExcluded
4.50% / 3.545% / LTC 12.95% / EI 0.9% (회사 EI 1.55%)
Industrial accident insurance rates range from 0.7% to 37% depending on the industry and are excluded from this calculator. The employer pays 100% of this premium.
What are Korean Social Insurances?
Korean social insurances comprise four programs: National Pension, Health Insurance, Long-term Care Insurance, and Employment Insurance. For workplace subscribers, the premiums are split between the employee and the employer. This calculator computes both sides based on monthly insurable earnings (salary after non-taxable allowances).
Social Insurance Rates (2026)
| Insurance | Employee | Employer |
|---|---|---|
National Pension 39만~633만 KRW | 4.50% | 4.50% |
Health Insurance | 3.545% | 3.545% |
Long-term Care (of health premium) | 12.95% | 12.95% |
Employment Insurance For workplaces with fewer than 150 employees | 0.9% | 1.55% |
| Industrial Accident Insurance | Varies by industry — employer pays 100% | |
Frequently Asked Questions
- What are the Korean social insurances?
- The four programs are National Pension, Health Insurance, Long-term Care Insurance, and Employment Insurance. For workplace subscribers, premiums are calculated on monthly insurable earnings (salary after non-taxable deductions) and shared between employee and employer.
- Who pays the employer share?
- The employer withholds the employee share from the monthly paycheck and, combined with the employer share, remits the total to the National Health Insurance Service (NHIS) acting as the integrated collection agency. Employees do not pay separately.
- Why is industrial accident insurance excluded?
- Industrial accident insurance rates range from 0.7% (office work) to 37% (mining), making a single-rate calculation impractical. Additionally, the employer bears 100% of this cost, so it does not affect the employee's take-home pay. It is excluded to keep this calculator simple.
- Does the employer employment insurance rate vary by company size?
- Yes. The employer share of employment insurance differs by workplace size: 1.55% for fewer than 150 employees, 1.75% for 150–999 employees (non-priority support), and 2.05% for 1,000+ employees or government entities. This calculator uses the 150-employee-under rate.
This calculator is for reference only. It assumes a workplace with fewer than 150 employees, excludes industrial accident insurance rates and non-taxable allowances. For the exact contribution amounts, check your payslip or visit the Korea Social Insurance Information Portal (4insure.or.kr).