Korea Social Insurance Calculator — National Pension, Health, Long-Term Care and Employment Insurance
Calculate the employee and employer share of Korea's four major social insurances from monthly pay.
2026 social insurance rates
| Insurance | Employee pays | Employer pays |
|---|---|---|
| National Pension | 4.75% | 4.75% |
| Health insurance | 3.595% | 3.595% |
| Long-term care | About 13.14% of the health insurance premium | About 13.14% of the health insurance premium |
| Employment insurance (unemployment benefit) | 0.9% | 0.9% |
| Employment stability and vocational skills development | None | 0.25% to 0.85% |
| Industrial accident insurance | None | Varies by industry (average for all industries 1.47%) |
- The National Pension rises by 0.5 percentage points a year until it reaches 13% in 2033 (6.5% for the employee). This year (2026) the rate is 9.5%, split equally between employee and employer.
- The National Pension income base is monthly pay rounded down below ₩1,000, and is calculated only within a floor of ₩410,000 and a ceiling of ₩6,590,000 (applies 2026-07 to 2027-06; it changes every July).
- Long-term care multiplies the health insurance premium by (long-term care rate 0.9448% ÷ health insurance rate 7.19%). The 13.14% in press releases is a rounded figure, so multiplying by it directly would not match the government calculation.
- Every premium is rounded down below ₩10 (not below ₩1). This is the method confirmed against the government simulator.
Example: monthly pay of ₩3,000,000
- National Pension ₩142,500 (₩3,000,000 × 4.75%)
- Health insurance ₩107,850 (₩3,000,000 × 3.595%)
- Long-term care ₩14,170 (health insurance premium × 13.14%)
- Employment insurance ₩27,000 (₩3,000,000 × 0.9%)
- Employee total ₩291,520, employer total ₩343,120 (includes employment stability and vocational skills development for under 150 employees, and the average industrial accident rate)
Insurance by monthly pay
| Monthly pay | Employee total | Employer total | Monthly pay − employee share |
|---|---|---|---|
| ₩1,500,000 | ₩145,750 | ₩171,550 | ₩1,354,250 |
| ₩2,000,000 | ₩194,340 | ₩228,740 | ₩1,805,660 |
| ₩2,500,000 | ₩242,920 | ₩285,920 | ₩2,257,080 |
| ₩3,000,000 | ₩291,520 | ₩343,120 | ₩2,708,480 |
| ₩4,000,000 | ₩388,690 | ₩457,490 | ₩3,611,310 |
| ₩5,000,000 | ₩485,870 | ₩571,870 | ₩4,514,130 |
| ₩7,000,000 | ₩660,730 | ₩781,130 | ₩6,339,270 |
The table comes from the same function as the calculator on this page. The employer share includes employment stability and vocational skills development (0.25% for under 150 employees) and the average industrial accident rate.
Employment stability and vocational skills development rates (paid entirely by the employer)
| Company size | Employer rate |
|---|---|
| Under 150 employees | 0.25% |
| 150 or more (priority-support company) | 0.45% |
| 150 to under 1,000 employees | 0.65% |
| 1,000 or more, or state or local government | 0.85% |
Priority-support companies are manufacturers with up to 500 employees, construction and transport-storage with up to 300, wholesale/retail and accommodation/food service with up to 200, and other industries with up to 100. The employer share in this calculator uses the lowest band (under 150 employees).
What this calculation does not include
- Income tax and local income tax — they are not social insurance, so they are not included. For take-home pay after tax as well, use the take-home pay calculator, which uses the simplified tax table.
- The monthly upper and lower limits of health insurance premiums — this year's values could not be confirmed in a primary source, so they are not applied. Instead the input is limited to ₩100,000,000 a month so that only amounts below any ceiling are calculated.
- Industrial accident insurance rates differ by industry. The value shown is the average for all industries (including commuting accidents).
- Eligibility (age and working hours), the year-end settlement based on total pay reports, reductions such as parental leave, and the Durunuri support are not reflected.
- Foreign nationals — whether and how these insurances apply to you depends on your visa status, your nationality and the rules of each scheme (for example reciprocity arrangements for the National Pension, and exemptions). This page does not decide that. Ask your employer or the relevant insurance service.
Basis: National Pension Service — 9.5% in 2026 (4.75% each), rising 0.5 percentage points a year from 2026; National Pension Service table of the income base ceiling and floor (2026-07-01 to 2027-06-30); Half of the Ministry of Health and Welfare announcement "2026 health insurance rate set at 7.19%"; Ministry of Health and Welfare "2026 long-term care insurance rate 0.9448%" ÷ health insurance rate 7.19%; Ministry of Employment and Labor — unemployment benefit 1.8% (0.9% each for employee and employer); Ministry of Employment and Labor "2026 industrial accident insurance rates by industry" — average 1.47% (including commuting accidents). The formulas were checked against the results of the Four Social Insurance Information Center simulator (checked in October 2026). This is an estimate; the bill from the insurance service is what you actually owe.
Frequently asked questions
What percentage of my pay do the four insurances take?
The employee pays National Pension 4.75% + health insurance 3.595% + long-term care (about 13.14% of the health premium) + employment insurance 0.9%, about 9.72% of monthly pay in total. The employer pays the same amounts plus employment stability and industrial accident insurance.
What is the minimum National Pension if my pay is low?
The income base has a floor of ₩410,000, so even if your pay is lower the calculation uses that amount. At the floor the employee share is ₩19,470.
What is the National Pension ceiling?
The income base ceiling is ₩6,590,000, so the employee share is at most ₩313,020. The floor and ceiling change every July.
Is what I enter saved?
No. The calculation happens only in your browser; nothing is sent to a server or stored.
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