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%) | |
- Industrial accident insurance varies widely by industry and is excluded from this calculator (employer pays 100%)
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?
The four major insurances refer to Korea's social insurance system: National Pension, National Health Insurance, Long-Term Care Insurance, and Employment Insurance. Full-time employees and qualifying part-time workers are required to enroll, with the employee and employer each paying about half (Industrial Accident Insurance is 100% employer-paid and is excluded from this calculator). As of 2026, the employee share is 4.5% for National Pension, about 3.545% for Health Insurance, about 12.95% of the health premium for Long-Term Care, and 0.9% for Employment Insurance. The employer pays the same amount for the first three; the employer's Employment Insurance share is set separately at 1.05%–1.65% depending on workplace size. National Pension has monthly income upper and lower bounds (approx. KRW 390K–6.17M in 2026), so premiums are calculated only within this band. Health Insurance is based on the monthly salary with its own upper limit. Non-taxable items (meal allowance up to KRW 200K/month, vehicle allowance up to KRW 200K/month, etc.) are excluded from the premium base. This calculator is for workplace-insured employees. For locally-insured persons (self-employed, freelancers), a different formula applies and this calculator may not be accurate. Verify actual premiums via the Four Major Insurance Information Center, National Health Insurance Service, or National Pension Service.
When is this calculator useful?
Interviews and salary review
Check how much of the gross salary offered by a company will be deducted as social insurance before it lands in your account. Use together with the take-home pay calculator.
Leveraging non-taxable allowances
Increasing non-taxable items like meal allowances lowers the premium base and reduces your share. Simulate the effect against your company's pay policy.
Workplace → local insurance transition
Estimate the change in burden when transitioning from workplace insurance to local insurance after resignation or starting a business. Local-insurance figures require a separate simulator.
Foreign worker enrollment
Foreigners' enrollment in the four insurances depends on nationality and visa status. Use this calculator to estimate the employee share when enrolled; check exemption eligibility with your HR team.
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% | |
How to read the result
The result shows the following items. • Taxable standard income: salary minus non-taxable items, used as the premium base. • National Pension: 4.5% of standard income (within monthly upper/lower bounds). • Health Insurance: about 3.545% of the monthly salary. • Long-Term Care: about 12.95% of the Health premium. • Employment Insurance: 0.9% of standard income. • Employee total: sum of the four items. • Employer total (reference): same amount + Industrial Accident (100% employer) + Employment Insurance employer share. Premiums may change at the annual base-salary recalculation (July). Mid-year salary changes are reflected through a separate procedure.
Things to keep in mind
- Industrial Accident Insurance is 100% employer-paid and is excluded from the employee share. In case of an accident, the worker is covered with no out-of-pocket premium.
- National Pension and Health Insurance have income upper/lower bounds, so very high or very low salaries are capped at the bounded premium.
- Non-taxable items (meal, vehicle, childbirth/childcare allowances) vary by company policy. Check the non-taxable breakdown on your payslip.
- Locally-insured persons (self-employed, freelancers) have premiums based on income, property, and vehicles. This calculator is not accurate for them — use the NHIS simulator.
- The Duruunuri social insurance subsidy (for low-wage workers at workplaces with fewer than 10 employees) covers up to 80% of pension and employment insurance contributions. This calculator does not reflect the subsidy.
- Foreigners may be exempt from some of the four insurances depending on nationality, visa status, and social security agreements. Confirm with HR or the National Pension Service.
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.
- Why is Industrial Accident Insurance excluded from the calculation?
- Because it is 100% employer-paid and is not deducted from the worker's monthly salary. This calculator shows only the employee share. If an accident occurs, the worker is covered with no out-of-pocket premium.
- What is the Duruunuri social insurance subsidy?
- It subsidizes up to 80% of National Pension and Employment Insurance contributions for low-wage workers (gross pay under approx. KRW 2.7M/month) at workplaces with fewer than 10 employees. The employer applies and reconciles; this calculator does not reflect it. Check eligibility with your HR team.
- Do foreigners have to enroll in the four insurances?
- In principle, foreigners working full-time in Korea must enroll. However, those from countries with social security agreements (US, Canada, Germany, Japan, etc.) can be exempt from the National Pension by submitting proof of coverage at home. Confirm with HR or the National Pension Service.
- Do the premium rates increase every year?
- Health Insurance and Long-Term Care rates are set annually by the Ministry of Health and have gradually risen in recent years. The National Pension rate (4.5%+4.5%) has been fixed since 1998, but the income upper/lower bounds are revised annually. Verify the current year's rates with the Ministry or the NHIS.
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