2026月薪实发工资表
月薪100万韩元至1亿韩元的实发工资和各项扣除，一表可查。
条件
计入本人、配偶以及享受基本扣除的被抚养家属。年收入金额超过100万韩元的家属不计入。
只计入已算进扣除对象家属的子女。
免税
表格默认按无免税金额计算。如领取伙食费，请选择「伙食费每月20万韩元」。
所得税代扣比例
员工申请后，可按简易税额表税额的80%或120%代扣。一般为100%。
实发工资表
2026年标准 · 基准月份 2026年10月 · 免税 0 韩元 · 国民年金基准月收入上限 6,590,000 韩元 · 简易税额表 2026年3月1日施行版 · 单位 韩元
| 月薪 | 每月实发 | 扣除合计 | 扣除项目 | |||||
|---|---|---|---|---|---|---|---|---|
| 国民年金 | 健康保险 | 长期疗养保险 | 雇佣保险 | 所得税 | 地方所得税 | |||
| 1,000,000 | 902,830 | 97,170 | 47,500 | 35,950 | 4,720 | 9,000 | 0 | 0 |
| 1,100,000 | 991,360 | 108,640 | 52,250 | 39,540 | 5,190 | 9,900 | 1,600 | 160 |
| 1,200,000 | 1,080,120 | 119,880 | 57,000 | 43,140 | 5,660 | 10,800 | 2,990 | 290 |
| 1,300,000 | 1,168,470 | 131,530 | 61,750 | 46,730 | 6,140 | 11,700 | 4,740 | 470 |
| 1,400,000 | 1,256,480 | 143,520 | 66,500 | 50,330 | 6,610 | 12,600 | 6,800 | 680 |
| 1,500,000 | 1,344,440 | 155,560 | 71,250 | 53,920 | 7,080 | 13,500 | 8,920 | 890 |
| 1,600,000 | 1,432,460 | 167,540 | 76,000 | 57,520 | 7,550 | 14,400 | 10,980 | 1,090 |
| 1,700,000 | 1,520,460 | 179,540 | 80,750 | 61,110 | 8,030 | 15,300 | 13,050 | 1,300 |
| 1,800,000 | 1,608,470 | 191,530 | 85,500 | 64,710 | 8,500 | 16,200 | 15,110 | 1,510 |
| 1,900,000 | 1,696,490 | 203,510 | 90,250 | 68,300 | 8,970 | 17,100 | 17,180 | 1,710 |
| 2,000,000 | 1,784,190 | 215,810 | 95,000 | 71,900 | 9,440 | 18,000 | 19,520 | 1,950 |
| 2,100,000 | 1,870,940 | 229,060 | 99,750 | 75,490 | 9,910 | 18,900 | 22,740 | 2,270 |
| 2,200,000 | 1,957,680 | 242,320 | 104,500 | 79,090 | 10,390 | 19,800 | 25,950 | 2,590 |
| 2,300,000 | 2,044,440 | 255,560 | 109,250 | 82,680 | 10,860 | 20,700 | 29,160 | 2,910 |
| 2,400,000 | 2,131,180 | 268,820 | 114,000 | 86,280 | 11,330 | 21,600 | 32,380 | 3,230 |
| 2,500,000 | 2,217,920 | 282,080 | 118,750 | 89,870 | 11,800 | 22,500 | 35,600 | 3,560 |
| 2,600,000 | 2,303,700 | 296,300 | 123,500 | 93,470 | 12,280 | 23,400 | 39,690 | 3,960 |
| 2,700,000 | 2,384,570 | 315,430 | 128,250 | 97,060 | 12,750 | 24,300 | 48,250 | 4,820 |
| 2,800,000 | 2,465,440 | 334,560 | 133,000 | 100,660 | 13,220 | 25,200 | 56,800 | 5,680 |
| 2,900,000 | 2,546,320 | 353,680 | 137,750 | 104,250 | 13,690 | 26,100 | 65,360 | 6,530 |
| 3,000,000 | 2,626,700 | 373,300 | 142,500 | 107,850 | 14,170 | 27,000 | 74,350 | 7,430 |
| 3,100,000 | 2,707,580 | 392,420 | 147,250 | 111,440 | 14,640 | 27,900 | 82,900 | 8,290 |
| 3,200,000 | 2,788,450 | 411,550 | 152,000 | 115,040 | 15,110 | 28,800 | 91,460 | 9,140 |
| 3,300,000 | 2,866,300 | 433,700 | 156,750 | 118,630 | 15,580 | 29,700 | 102,770 | 10,270 |
| 3,400,000 | 2,943,130 | 456,870 | 161,500 | 122,230 | 16,060 | 30,600 | 114,990 | 11,490 |
| 3,500,000 | 3,019,960 | 480,040 | 166,250 | 125,820 | 16,530 | 31,500 | 127,220 | 12,720 |
| 3,600,000 | 3,096,800 | 503,200 | 171,000 | 129,420 | 17,000 | 32,400 | 139,440 | 13,940 |
| 3,700,000 | 3,173,640 | 526,360 | 175,750 | 133,010 | 17,470 | 33,300 | 151,670 | 15,160 |
| 3,800,000 | 3,244,560 | 555,440 | 180,500 | 136,610 | 17,950 | 34,200 | 169,260 | 16,920 |
| 3,900,000 | 3,320,160 | 579,840 | 185,250 | 140,200 | 18,420 | 35,100 | 182,610 | 18,260 |
| 4,000,000 | 3,395,760 | 604,240 | 190,000 | 143,800 | 18,890 | 36,000 | 195,960 | 19,590 |
| 4,100,000 | 3,471,360 | 628,640 | 194,750 | 147,390 | 19,360 | 36,900 | 209,310 | 20,930 |
| 4,200,000 | 3,546,950 | 653,050 | 199,500 | 150,990 | 19,840 | 37,800 | 222,660 | 22,260 |
| 4,300,000 | 3,622,550 | 677,450 | 204,250 | 154,580 | 20,310 | 38,700 | 236,010 | 23,600 |
| 4,400,000 | 3,698,150 | 701,850 | 209,000 | 158,180 | 20,780 | 39,600 | 249,360 | 24,930 |
| 4,500,000 | 3,773,610 | 726,390 | 213,750 | 161,770 | 21,250 | 40,500 | 262,840 | 26,280 |
| 4,600,000 | 3,845,700 | 754,300 | 218,500 | 165,370 | 21,730 | 41,400 | 279,370 | 27,930 |
| 4,700,000 | 3,920,570 | 779,430 | 223,250 | 168,960 | 22,200 | 42,300 | 293,390 | 29,330 |
| 4,800,000 | 3,995,410 | 804,590 | 228,000 | 172,560 | 22,670 | 43,200 | 307,420 | 30,740 |
| 4,900,000 | 4,070,280 | 829,720 | 232,750 | 176,150 | 23,140 | 44,100 | 321,440 | 32,140 |
| 5,000,000 | 4,145,120 | 854,880 | 237,500 | 179,750 | 23,620 | 45,000 | 335,470 | 33,540 |
| 5,100,000 | 4,219,990 | 880,010 | 242,250 | 183,340 | 24,090 | 45,900 | 349,490 | 34,940 |
| 5,200,000 | 4,294,830 | 905,170 | 247,000 | 186,940 | 24,560 | 46,800 | 363,520 | 36,350 |
| 5,300,000 | 4,369,700 | 930,300 | 251,750 | 190,530 | 25,030 | 47,700 | 377,540 | 37,750 |
| 5,400,000 | 4,444,550 | 955,450 | 256,500 | 194,130 | 25,500 | 48,600 | 391,570 | 39,150 |
| 5,500,000 | 4,519,410 | 980,590 | 261,250 | 197,720 | 25,980 | 49,500 | 405,590 | 40,550 |
| 5,600,000 | 4,594,250 | 1,005,750 | 266,000 | 201,320 | 26,450 | 50,400 | 419,620 | 41,960 |
| 5,700,000 | 4,669,120 | 1,030,880 | 270,750 | 204,910 | 26,920 | 51,300 | 433,640 | 43,360 |
| 5,800,000 | 4,743,970 | 1,056,030 | 275,500 | 208,510 | 27,390 | 52,200 | 447,670 | 44,760 |
| 5,900,000 | 4,795,140 | 1,104,860 | 280,250 | 212,100 | 27,870 | 53,100 | 483,220 | 48,320 |
| 6,000,000 | 4,860,470 | 1,139,530 | 285,000 | 215,700 | 28,340 | 54,000 | 505,900 | 50,590 |
| 6,100,000 | 4,925,820 | 1,174,180 | 289,750 | 219,290 | 28,810 | 54,900 | 528,580 | 52,850 |
| 6,200,000 | 4,991,150 | 1,208,850 | 294,500 | 222,890 | 29,280 | 55,800 | 551,260 | 55,120 |
| 6,300,000 | 5,056,480 | 1,243,520 | 299,250 | 226,480 | 29,760 | 56,700 | 573,940 | 57,390 |
| 6,400,000 | 5,121,810 | 1,278,190 | 304,000 | 230,080 | 30,230 | 57,600 | 596,620 | 59,660 |
| 6,500,000 | 5,187,150 | 1,312,850 | 308,750 | 233,670 | 30,700 | 58,500 | 619,300 | 61,930 |
| 6,600,000 | 5,252,970 | 1,347,030 | 313,020 | 237,270 | 31,170 | 59,400 | 641,980 | 64,190 |
| 6,700,000 | 5,323,050 | 1,376,950 | 313,020 | 240,860 | 31,650 | 60,300 | 664,660 | 66,460 |
| 6,800,000 | 5,393,130 | 1,406,870 | 313,020 | 244,460 | 32,120 | 61,200 | 687,340 | 68,730 |
| 6,900,000 | 5,463,220 | 1,436,780 | 313,020 | 248,050 | 32,590 | 62,100 | 710,020 | 71,000 |
| 7,000,000 | 5,533,300 | 1,466,700 | 313,020 | 251,650 | 33,060 | 63,000 | 732,700 | 73,270 |
| 7,100,000 | 5,603,400 | 1,496,600 | 313,020 | 255,240 | 33,530 | 63,900 | 755,380 | 75,530 |
| 7,200,000 | 5,673,470 | 1,526,530 | 313,020 | 258,840 | 34,010 | 64,800 | 778,060 | 77,800 |
| 7,300,000 | 5,743,560 | 1,556,440 | 313,020 | 262,430 | 34,480 | 65,700 | 800,740 | 80,070 |
| 7,400,000 | 5,813,640 | 1,586,360 | 313,020 | 266,030 | 34,950 | 66,600 | 823,420 | 82,340 |
| 7,500,000 | 5,883,730 | 1,616,270 | 313,020 | 269,620 | 35,420 | 67,500 | 846,100 | 84,610 |
| 7,600,000 | 5,953,810 | 1,646,190 | 313,020 | 273,220 | 35,900 | 68,400 | 868,780 | 86,870 |
| 7,700,000 | 6,023,900 | 1,676,100 | 313,020 | 276,810 | 36,370 | 69,300 | 891,460 | 89,140 |
| 7,800,000 | 6,093,980 | 1,706,020 | 313,020 | 280,410 | 36,840 | 70,200 | 914,140 | 91,410 |
| 7,900,000 | 6,164,070 | 1,735,930 | 313,020 | 284,000 | 37,310 | 71,100 | 936,820 | 93,680 |
| 8,000,000 | 6,234,140 | 1,765,860 | 313,020 | 287,600 | 37,790 | 72,000 | 959,500 | 95,950 |
| 8,100,000 | 6,304,240 | 1,795,760 | 313,020 | 291,190 | 38,260 | 72,900 | 982,180 | 98,210 |
| 8,200,000 | 6,374,320 | 1,825,680 | 313,020 | 294,790 | 38,730 | 73,800 | 1,004,860 | 100,480 |
| 8,300,000 | 6,444,410 | 1,855,590 | 313,020 | 298,380 | 39,200 | 74,700 | 1,027,540 | 102,750 |
| 8,400,000 | 6,513,870 | 1,886,130 | 313,020 | 301,980 | 39,680 | 75,600 | 1,050,780 | 105,070 |
| 8,500,000 | 6,583,170 | 1,916,830 | 313,020 | 305,570 | 40,150 | 76,500 | 1,074,180 | 107,410 |
| 8,600,000 | 6,652,460 | 1,947,540 | 313,020 | 309,170 | 40,620 | 77,400 | 1,097,580 | 109,750 |
| 8,700,000 | 6,721,760 | 1,978,240 | 313,020 | 312,760 | 41,090 | 78,300 | 1,120,980 | 112,090 |
| 8,800,000 | 6,791,040 | 2,008,960 | 313,020 | 316,360 | 41,570 | 79,200 | 1,144,380 | 114,430 |
| 8,900,000 | 6,860,340 | 2,039,660 | 313,020 | 319,950 | 42,040 | 80,100 | 1,167,780 | 116,770 |
| 9,000,000 | 6,929,630 | 2,070,370 | 313,020 | 323,550 | 42,510 | 81,000 | 1,191,180 | 119,110 |
| 9,100,000 | 6,998,930 | 2,101,070 | 313,020 | 327,140 | 42,980 | 81,900 | 1,214,580 | 121,450 |
| 9,200,000 | 7,068,210 | 2,131,790 | 313,020 | 330,740 | 43,460 | 82,800 | 1,237,980 | 123,790 |
| 9,300,000 | 7,125,890 | 2,174,110 | 313,020 | 334,330 | 43,930 | 83,700 | 1,271,940 | 127,190 |
| 9,400,000 | 7,183,380 | 2,216,620 | 313,020 | 337,930 | 44,400 | 84,600 | 1,306,070 | 130,600 |
| 9,500,000 | 7,240,890 | 2,259,110 | 313,020 | 341,520 | 44,870 | 85,500 | 1,340,190 | 134,010 |
| 9,600,000 | 7,298,360 | 2,301,640 | 313,020 | 345,120 | 45,350 | 86,400 | 1,374,320 | 137,430 |
| 9,700,000 | 7,355,870 | 2,344,130 | 313,020 | 348,710 | 45,820 | 87,300 | 1,408,440 | 140,840 |
| 9,800,000 | 7,413,360 | 2,386,640 | 313,020 | 352,310 | 46,290 | 88,200 | 1,442,570 | 144,250 |
| 9,900,000 | 7,470,870 | 2,429,130 | 313,020 | 355,900 | 46,760 | 89,100 | 1,476,690 | 147,660 |
| 10,000,000 | 7,532,100 | 2,467,900 | 313,020 | 359,500 | 47,240 | 90,000 | 1,507,400 | 150,740 |
| 15,000,000 | 10,337,390 | 4,662,610 | 313,020 | 539,250 | 70,860 | 135,000 | 3,276,800 | 327,680 |
| 20,000,000 | 13,040,820 | 6,959,180 | 313,020 | 719,000 | 94,480 | 180,000 | 5,138,800 | 513,880 |
| 25,000,000 | 15,744,250 | 9,255,750 | 313,020 | 898,750 | 118,100 | 225,000 | 7,000,800 | 700,080 |
| 30,000,000 | 18,404,560 | 11,595,440 | 313,020 | 1,078,500 | 141,720 | 270,000 | 8,902,000 | 890,200 |
| 35,000,000 | 20,956,190 | 14,043,810 | 313,020 | 1,258,250 | 165,340 | 315,000 | 10,902,000 | 1,090,200 |
| 40,000,000 | 23,507,820 | 16,492,180 | 313,020 | 1,438,000 | 188,960 | 360,000 | 12,902,000 | 1,290,200 |
| 45,000,000 | 26,059,450 | 18,940,550 | 313,020 | 1,617,750 | 212,580 | 405,000 | 14,902,000 | 1,490,200 |
| 50,000,000 | 28,501,080 | 21,498,920 | 313,020 | 1,797,500 | 236,200 | 450,000 | 17,002,000 | 1,700,200 |
| 60,000,000 | 33,384,340 | 26,615,660 | 313,020 | 2,157,000 | 283,440 | 540,000 | 21,202,000 | 2,120,200 |
| 70,000,000 | 38,267,600 | 31,732,400 | 313,020 | 2,516,500 | 330,680 | 630,000 | 25,402,000 | 2,540,200 |
| 80,000,000 | 43,150,860 | 36,849,140 | 313,020 | 2,876,000 | 377,920 | 720,000 | 29,602,000 | 2,960,200 |
| 90,000,000 | 47,935,120 | 42,064,880 | 313,020 | 3,235,500 | 425,160 | 810,000 | 33,892,000 | 3,389,200 |
| 100,000,000 | 52,488,380 | 47,511,620 | 313,020 | 3,595,000 | 472,400 | 900,000 | 38,392,000 | 3,839,200 |
实际工资可能不同，因为国民年金和健康保险是按前一年收入确定的金额（基准月收入、月报酬额）征收的。表格按未满60岁、不足1,000韩元的所得税不代扣计算。仅供参考，不构成税务建议。