Social Insurance Calculator

Social Insurance Calculator helps estimate salary, deductions, payroll cost, and take-home pay assumptions in English.

Four social insurance inputs

Uses the Korean social-insurance calculation module with 2026 National Pension, health insurance, long-term care, employment insurance, and workers compensation rates.

Employee social insurance

₩320,674

9.16% of gross monthly salary

Employer social insurance

₩352,023

Employer share including workers compensation

Net after social insurance

₩3,179,326

Before income tax withholding

Estimated final net salary

₩2,789,641

Social insurance plus simplified income tax

Total monthly employer cost

₩4,143,690

Overhead 18.39%

Annual employee share

₩3,848,088

Annual employer share

₩4,224,276

Monthly withholding tax estimate

₩189,685

5.75% effective monthly tax

Insurance breakdown

National Pension

9.5%

Basis
₩3,300,000
Employee
₩156,750
Employer
₩156,750

Health Insurance

7.19%

Basis
₩3,300,000
Employee
₩118,635
Employer
₩118,635

Long-term Care

13.14%

Basis
₩237,270
Employee
₩15,589
Employer
₩15,588

Employment Insurance

2.05%

Basis
₩3,300,000
Employee
₩29,700
Employer
₩37,950

Workers Compensation

0.7%

Basis
₩3,300,000
Employee
₩0
Employer
₩23,100

Related calculators

Korea four social insurance calculator guide

This English page translates the Korean four social insurance calculator and keeps the same calculation path: calculateSocialInsurance, estimateIncomeTax, and calculateEmployerTotalCost. The page is for payroll planning in Korea, not for a generic payroll percentage model.

2026 rates and employee-employer split

The calculation keeps the 2026 National Pension rate of 9.5%, split into 4.75% employee and 4.75% employer shares. It also applies the National Pension monthly lower and upper bases, including the KRW 6,170,000 monthly upper limit and KRW 390,000 monthly lower limit.

Health Insurance is calculated at 7.19%, split into 3.595% employee and 3.595% employer shares. Long-term care insurance is then calculated as 13.14% of the health-insurance premium, shared 50:50 between the worker and employer.

Employment insurance and workers compensation

Employment insurance keeps the worker unemployment-benefit contribution at 0.9%. The employer also pays 0.9% for unemployment benefits plus an employment-stability and vocational-ability development rate that changes by company size, from priority-support workplaces through 1,000-plus employee workplaces.

Workers compensation is employer-only. The Korean content explains that the rate is industry-based, with office work around 0.7%, many manufacturing categories around 0.9% to 1.9%, construction around 2.5% to 3.6%, and very high-risk industries much higher. The English calculator therefore asks for the industry code rather than applying one flat burden.

Net salary, total labor cost, and filing context

The output separates employee deductions, employer deductions, net salary after social insurance, an estimated income-tax withholding, and total employer labor cost. Total labor cost includes gross salary, employer social insurance, and the monthly severance reserve based on one month of wages for each year of service.

The Korean page also emphasizes reporting and lifecycle issues: acquisition and loss reports are generally due within 14 days, monthly payment is handled through the four social insurance portal, and delays can trigger penalties or additional charges. The calculator is a planning check before payroll processing, hiring, resignation, or conversion from contractor to employee status.

Dependent health insurance and retirement decisions

The original Korean article warns that retiree health-insurance planning can change sharply depending on whether a person remains a dependent, uses voluntary continuation after employment, or becomes a regional subscriber. Dependent status can be lost when income and property tests are exceeded, so salary, pension, business income, interest, and dividends should be reviewed together.

National Pension planning is also connected to the social-insurance result. A 10-year contribution period is the basic old-age pension threshold, while longer contribution years can raise the expected monthly benefit. For exact pension records, the user should still verify with the National Pension Service because this page only simulates from current salary assumptions.