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Social insurance calculator

Work out the employee and employer shares of National Pension, health, long-term care and employment insurance from monthly pay.

Your details

₩

Enter one month's pay without tax-free items such as the meal allowance.

The National Pension income limits change from the July payment, the long-term care ratio from the November 2026 payment, and the child deduction in the tax table from March.

Company size (employment insurance)

The employer-only rate for the job security and vocational skills program depends on company size. Priority support companies have up to 500 workers in manufacturing, 300 in construction or transport and storage, 200 in wholesale, retail, lodging and food service, and 100 in other industries.

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It depends on the industry and only the employer pays it. Enter your company's rate in per mille, including the commuting accident rate, as set by the Korea Workers' Compensation and Welfare Service, to add it to the employer's share. Leave it empty to leave it out.

Premiums

Employee pays291,520 won
Employer pays299,020 won
Total premiums590,540 won

Amounts in won

Premiums
InsuranceEmployeeEmployerTotal
National Pension142,500142,500285,000
Health insurance107,850107,850215,700
Long-term care insurance14,17014,17028,340
Employment insurance27,00034,50061,500
Total291,520299,020590,540
  • Employer's employment insurance 34,500 won = unemployment benefits 27,000 won + job security and vocational skills 7,500 won.

Limits used

  • National Pension standard monthly income 3,000,000 won: monthly pay with amounts under 1,000 won dropped, kept between 410,000 won and 6,590,000 won.
  • Each side's health insurance premium is at least 10,080 won and at most 4,591,740 won (the employee and the employer pay the same).
  • Long-term care = health insurance × (0.9448% ÷ 7.19%). From the November 2026 payment it is × 13.14%.
  • Employment insurance has no lower or upper limit.

Good to know

  • National Pension, health insurance and long-term care are split equally between the employee and the employer. For employment insurance, the 1.8% unemployment benefit premium is split in half and the job security and vocational skills premium is paid by the employer only.
  • Industrial accident insurance is paid by the employer only, at a rate set for each industry by the Ministry of Employment and Labor. If you do not enter a rate, it is not included in the totals.
  • Actual bills can differ. National Pension is charged on the standard monthly income set every July, and health insurance on the reported monthly pay, which is settled each April.
  • Premiums drop amounts under 10 won, and National Pension standard monthly income drops amounts under 1,000 won.

This is a guide, not tax or labor advice.

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