Compare 2026 Korean employment and service ratios, recognized income versus payroll, additional hiring and conditional application reference months.
The application month is excluded. Use the previous six months or the actual shorter operating period, including only actual business in a partial opening month. Job provision also needs an average of 3 and 3 last-month workers; other supported types need 1 last-month worker.
Use one consistent service unit (people, hours or occurrences). Deduplicate people across the whole period and allocate to months only as accepted by the reviewing agency. Decimal units or unapproved sums stay outside scope. Income excludes simple grants; labor costs include the representative’s pay when applicable.
Whole numbers; committed when leaving the field.
Whole numbers; committed when leaving the field.
Whole numbers; committed when leaving the field.
Whole numbers; committed when leaving the field.
Whole numbers; committed when leaving the field.
Hires are one fixed group retained from the start month, not new hires each month. Do not add payroll twice through service labor. Extra income is after required cost deductions. A past start is a hypothetical comparison, never a change to actual records. Added service units increase both numerator and denominator.
Service confirmation is required for service/mixed types. Checking these boxes records your assumption; it does not replace the agency’s review. Other certification requirements remain unassessed.
HOLD — verify evidence and bases
HOLD — verify evidence and bases
Headcount requirement: met
HOLD — verify evidence and bases
Headcount requirement: met
The ratio-only hiring count uses ceil((pN−100V)/((100−p)k)), with summed monthly headcounts and k active months. Service gaps are period totals, not the monthly plan entry. Zero bases remain N/A/HOLD; unsupported types have no applicable recommendation.
HOLD — verify required evidence
Compare this month and up to six later months, ending in December 2026. Future baseline workers, services, revenue, deductions and payroll repeat the last entered month; the selected plan is added once per active month. This is no filing calendar or certification decision. Reconcile contracts, payroll and service records with KoSEA before changing hiring or filing plans.
This calculator uses South Korean rules for 2026 to compare job-provision, social-service-provision and mixed-type certification thresholds with your records.
Hiring one vulnerable worker increases both vulnerable workers and total workers.
The added payroll also raises the operating-income threshold.
A hiring plan can therefore fix the employment ratio while creating a larger income shortfall.
A middle-aged owner running a care service or family food business needs to consider hiring and the application review month together.
Replace the fictional values with accepted monthly records, compare current and planned figures, and take the review to the Korea Social Enterprise Promotion Agency (KoSEA).
Numerical thresholds do not establish certification approval or entitlement to public support.
| Type | Employment | Services | Headcount check |
|---|---|---|---|
| Job provision | 30% | Not applied | Average 3 and last-month 3 workers |
| Social service provision | Not applied | 30% | At least last-month 1 worker |
| Mixed | 20% | 20% | At least last-month 1 worker |
All three types also compare recognized operating income with 50% of total labor cost for the same period.
Mixed-type employment and service ratios must each reach 20%; adding them together is invalid.
Community-contribution and other creative/innovative types require different assessments and are outside this calculator’s scope.
Selecting an unsupported type keeps the result on HOLD.
The ordinary window runs from 2026-05 through 2026-10.
If the registered opening date is 2026-08-15, enter actual operations in 2026-08 through 2026-10 instead.
Do not annualize a partial opening month or replace a missing month with another month’s revenue.
Opening in the application month leaves no preceding operating window, so this tool withholds calculation.
Changing the opening date or application month regenerates the review months.
Previously unentered months start at zero and need actual records.
A zero is not proof that no workers or income existed.
Reconcile month-end worker records and accounts, and confirm the accepted treatment of partial periods and service aggregation before checking period verification.
The 2026 notice generally recognizes Labor Standards Act workers enrolled in employment insurance regardless of employment form.
The representative’s spouse, the representative’s or spouse’s lineal relatives, and officers are excluded under the stated rules, with an exception for a registered officer serving as worker representative.
Do not include every family member who helps the business in the ratio denominator.
Job-provision enterprises need average 3 workers over the review period and at least 3 workers in the end-month check.
The vulnerable workers meeting the mandatory ratio must also meet the decent-job conditions, including at least the minimum wage, at least 15 weekly hours and an employment contract without a fixed term.
The calculator does not determine vulnerable status or decent-job eligibility.
Use verified counts supported by contracts, employment-insurance records and qualifying evidence.
Maintaining the required workers and ratios through review, employment adjustments and other working conditions also require separate assessment.
Total and vulnerable service records must use the same accepted unit.
Dividing vulnerable people by total visits is not a meaningful ratio.
This tool supports whole-number monthly sums in one agency-accepted unit, such as people, hours or occurrences.
For people, first remove duplicates across the entire review period and allocate records to months using an accepted method.
Adding monthly user counts without reconciliation may count the same person repeatedly; the calculator does not remove duplicates automatically.
Unapproved aggregation, decimal units and special service-recognition rules require separate review.
With 100 total units and 20 vulnerable units, the fixed-denominator gap to 30% is 10.
New vulnerable service units also enlarge the total.
Adding 15 gives 35/115, approximately 30.43%.
The scenario field means new services rather than acquiring better evidence for existing recipients.
Check special scope rules for long-term care and other regulated services before using the figures.
Use revenue from supplying goods or services.
Simple grants or subsidies are excluded.
Public service contracts and voucher-business income may be recognized, subject to the contracts and accounting evidence.
Manufacturing and distribution require the applicable raw-material or cost-of-goods deduction from sales.
Include applicable personnel costs for services or production, including the representative’s salary, retirement payments, allowances, bonuses and daily labor payments.
Excluding the representative from worker counts does not automatically exclude their salary from labor costs.
Headcount and labor-cost recognition have different boundaries.
Use objectively supported accounts checked by an external professional.
Monthly manufacturing sales of KRW 10,000,000 less an accepted KRW 6,000,000 cost deduction give KRW 4,000,000 recognized income.
A deduction greater than revenue is an input error, not silently replaced with zero.
Extra monthly recognized income must also be after the required cost deductions.
With zero labor cost, the income ratio remains N/A/HOLD; positive revenue alone does not pass the check.
Let N be summed monthly worker counts, V summed vulnerable counts, p the target percentage and k the months affected by the plan.
With x additional vulnerable workers retained from the start month, the ratio becomes (V+kx)/(N+kx).
Minimum ratio hiring is ceil(max(0,pN−100V)/((100−p)k)), rounded up to a whole person.
The combined headcount result also includes average and last-month minimums.
When k is zero, the hiring plan cannot change this application month’s preceding window.
Recognized income R equals summed revenue minus summed accepted cost deductions; L is summed labor cost.
Required recognized income is ceil(L/2), and the shortfall is max(0,ceil(L/2)−R).
The scenario adds k times hires times monthly labor cost per hire, plus additional service labor, to L.
Extra recognized income applies only in active months.
Displayed percentages are rounded, while pass/fail comparisons use integer cross-products; a displayed 30% alone does not determine the result.
Assume six months with 10 workers, 2 vulnerable workers, KRW 4,000,000 recognized monthly income and KRW 10,000,000 monthly labor cost.
The current employment ratio is 20%, total income KRW 24,000,000 and total labor cost KRW 60,000,000.
Required income is KRW 30,000,000, leaving a KRW 6,000,000 gap.
One additional vulnerable hire gives 3/11, approximately 27.27%, whereas two give 4/12, approximately 33.33%.
Applied across all six months, extra labor cost is KRW 24,000,000 and planned labor cost becomes KRW 84,000,000.
The income threshold rises to KRW 42,000,000, leaving a KRW 18,000,000 shortfall without extra income.
An assumption of KRW 3,000,000 extra recognized income each month brings total income to KRW 42,000,000, exactly the threshold.
This does not prove that contracts or future income exist.
Manufacturing or distribution must use the recognized amount after cost deductions.
Two workers including one vulnerable worker produce a 50% employment ratio, but fail job-provision average 3 and last-month 3 requirements.
This is why the tool separates ratio-only hiring from hiring that also addresses minimum headcounts.
The tool compares the selected month and up to six later months, stopping at 2026-12.
For future months, baseline workers, services, revenue, deductions and payroll repeat the last entered month; the fixed hiring group and monthly additions apply from the plan start.
Each candidate gets a newly calculated preceding window, so later hiring and older records leaving the window affect results differently.
A reference month does not establish future income, an official filing date or certification eligibility.
Unverified evidence, unsupported types and relevant zero denominators remain on HOLD.
Invalid input withholds results and asks for correction.
A numerical shortfall means applicable figures fail under verified assumptions; numerical success still leaves certification unassessed.
If no reference month appears, the tool does not extend assumptions into 2027.
Recheck the next year’s law and certification notice separately.
Numeric fields accept commas and commit when you leave the field.
Replace all fictional starting values with your own records.
The TXT includes monthly inputs, verification flags, current and planned figures, reference-month assumptions and official sources.
Reconcile the gaps with contracts and payroll before changing hiring or filing plans.
No.
Job provision also requires minimum headcounts, decent-job conditions, income and all other certification requirements.
The tool compares applicable numerical checks only.
The total rises to 11, giving3/11.
Two vulnerable hires give 4/12 and exceed 30%.
A plan affecting only part of the review window can require a different number.
No.
Each must reach 20%.
Employment 10% and services 30% cannot be added to meet both requirements.
Simple grants and subsidies are excluded from operating income.
Check whether contractual public-service or voucher income is recognized in the accounts.
Decree Article 10 uses the actual shorter operating period.
Accepted evidence, other requirements and actual application rounds still need confirmation.
The current review excludes that month.
Later candidate windows can include the plan as an assumption, subject to actual employment, payroll and continued compliance.
No automatic pass is given.
The ratio is N/A and the assessment stays on HOLD.
Check missing payroll and accepted operating evidence.
It is a numerical comparison using a repeating baseline and your plan.
Verify the review and evidence with KoSEA before choosing an actual filing date.
Checked 2026-11-05 through the National Law Information OPEN API: current Act ID010365/MST286815 and Decree ID010472/MST281623.
Social Enterprise Promotion Act, Article 8, is effective 2026-06-09; Decree Articles 9 and 10 are effective 2026-01-02.
MOEL notice 2026-31 was published 2026-01-13; official PDF pages 4, 5 and 8 cover paid workers, social-purpose ratios, income and payroll.
Recheck annual certification guidance, filing rounds, recognition boundaries and subsequent amendments.
Prepare eligible-worker evidence, period-wide service records and revenue/payroll ledgers for six months or the actual shorter period.
Take the saved gap review to KoSEA, confirm the evidence, then adjust hiring, recognized-income contracts and the application review month.