Korea Nursing Home Startup Staffing & Break-Even Calculator

Connect Korean 2026 nursing-home benefit fees, approved capacity, resident grade mix, role-by-role staffing, loaded labor, occupancy, collection lag, and opening cash to estimate break-even and funding need.

Business-plan inputs

Defaults are illustrative. Replace them with quotes, employment terms, expected grade mix, and actual lease terms.

Facility and occupancy plan

Capacity determines the facility tier and area screen; opening residents and net growth drive the 12-month model.

Grade mix and revenue

Applies your grade mix and realization rate to the 2026 general-room 2.1 staffing fee schedule.

Loaded monthly labor cost

Enter loaded cost per worker, including pay, employer contributions, retirement reserve, and allowances.

Shift reserve and per-resident cost

Regulatory reference staffing may differ from a workable 24-hour roster, so vacancy and night coverage are added separately.

Monthly fixed operating cost

Enter recurring costs that do not move directly with occupancy, using a consistent VAT basis.

Opening capital

Setup expense and deposit are month-1 cash outflows compared with cash available at opening.

Outsourcing and medical exceptions

Select an exception only when full outsourcing or partnership conditions are met, then confirm contracts and filings with the authority.

Core feasibility results

Planning result for 35 opening residents and the selected collection lag.

Current monthly profit

KRW 2,209,294

Break-even residents

34 residents · 68%

Required opening cash

KRW 412,018,374

Additional funding need

KRW 162,018,374

Risk flags to check first

  • Additional opening capital is needed to avoid a negative 12-month cash balance.

Weighted daily fee

KRW 85,286

Grade 1 KRW 93,070 · Grade 2 KRW 86,340 · Grades 3–5 KRW 81,540

Monthly benefit revenue

KRW 87,759,294

Weighted fee × resident-days × realization rate

Monthly staff cost

KRW 74,900,000

2.1 residents per care worker plus vacancy reserve

Labor-spending proxy

73.5%

Monthly planning proxy against benefit revenue · reference 62.6%

Staffing by role and monthly cost

Reference counts screen the rules; planned counts add the care-worker vacancy reserve.

Facility tier: Capacity 30+

Reference and planned staff counts with monthly labor cost
RoleReferencePlannedUnit costMonthly total
Director11KRW 4,000,000KRW 4,000,000
Secretary-general00KRW 2,800,000KRW 0
Social worker11KRW 3,200,000KRW 3,200,000
Doctor / contract doctor11KRW 1,000,000KRW 1,000,000
Nurse / nursing aide11KRW 3,400,000KRW 3,400,000
Physical / occupational therapist11KRW 3,500,000KRW 3,500,000
★ Care worker1718KRW 2,800,000KRW 50,400,000
Office worker00KRW 2,800,000KRW 0
Dietitian00KRW 2,800,000KRW 0
Cook11KRW 2,600,000KRW 2,600,000
Hygiene worker11KRW 2,800,000KRW 2,800,000
Maintenance worker00KRW 2,800,000KRW 0
Night / relief staffing01KRW 4,000,000KRW 4,000,000
Total staff costKRW 74,900,000

Current monthly profit bridge

Benefit revenue+KRW 87,759,294
Non-covered revenue+KRW 26,250,000
Other revenueKRW 0
Staff costKRW -74,900,000
Variable costKRW -18,900,000
Fixed costKRW -18,000,000
Monthly operating profitKRW 2,209,294

Area and cash readiness

Gross-area reference
1,180㎡
Gross-area gap
0㎡
Bedroom-area reference
330㎡
Bedroom-area gap
0㎡
Lowest cash month
5
Month-12 ending cash
KRW -134,780,304
Month-12 receivables
KRW 149,840,786
First profitable month
1

Occupancy sensitivity

Capacity stays fixed while occupied beds change, exposing staffing thresholds and profit sensitivity.

Monthly revenue, cost, and profit by occupancy
OccupancyResidentsRevenueCostProfit
50%25KRW 81,435,210KRW 92,400,000KRW -10,964,790
70%35KRW 114,009,294KRW 111,800,000KRW 2,209,294
85%43KRW 140,068,561KRW 130,520,000KRW 9,548,561
95%48KRW 156,355,603KRW 144,420,000KRW 11,935,603

12-month cash flow

Revenue is collected after the selected lag; setup expense and deposit leave cash in month 1.

Residents and cash flow over 12 months
MonthResidentsRevenue earnedCash receiptsOperating costStartup outflowEnding cash
135KRW 114,009,294KRW 0KRW 111,800,000KRW 300,000,000KRW -161,800,000
236KRW 117,266,702KRW 114,009,294KRW 112,340,000KRW 0KRW -160,130,706
337KRW 120,524,111KRW 117,266,702KRW 115,680,000KRW 0KRW -158,544,004
438KRW 123,781,519KRW 120,524,111KRW 122,220,000KRW 0KRW -160,239,893
539KRW 127,038,928KRW 123,781,519KRW 125,560,000KRW 0KRW -162,018,374
640KRW 130,296,336KRW 127,038,928KRW 126,100,000KRW 0KRW -161,079,446
741KRW 133,553,744KRW 130,296,336KRW 129,440,000KRW 0KRW -160,223,110
842KRW 136,811,153KRW 133,553,744KRW 129,980,000KRW 0KRW -156,649,366
943KRW 140,068,561KRW 136,811,153KRW 130,520,000KRW 0KRW -150,358,213
1044KRW 143,325,970KRW 140,068,561KRW 136,660,000KRW 0KRW -146,949,652
1145KRW 146,583,378KRW 143,325,970KRW 137,200,000KRW 0KRW -140,823,682
1246KRW 149,840,786KRW 146,583,378KRW 140,540,000KRW 0KRW -134,780,304

Confirm before relying on the plan

  • This result does not determine designation approval or building, fire, and use compliance.
  • The 62.6% result is a monthly planning proxy, not the statutory annual filing result.
  • Recheck working hours, concurrent roles, qualifications, rosters, and outsourcing exceptions against actual filings.
  • Sources were checked on 2026-08-22; later amendments may not be reflected.

Related calculators

A Korean nursing-home plan is constrained by staffing thresholds and cash timing

A full-capacity revenue estimate is not the same as an opening-month business case.
As resident count rises, care-worker, nursing, kitchen, administrative, nutrition, hygiene, and maintenance requirements can change in discrete steps.
Revenue may grow one occupied bed at a time while labor cost jumps when a staffing threshold is crossed.

This calculator connects Korea’s 2026 facility-benefit fee schedule with approved capacity, occupied beds, grade mix, staffing, non-covered revenue, operating cost, setup cash, and collection lag.
It reports the first monthly break-even resident count and a twelve-month opening-cash requirement, so an operator can test both accounting profit and liquidity.
It does not approve designation, building use, fire compliance, financing, or local demand.

Official 2026 reference points used by the model

Daily facility-benefit fees

Under the general-room fee tier with one care worker per 2.1 residents, the 2026 daily amounts are KRW 93,070 for Grade 1, KRW 86,340 for Grade 2, and KRW 81,540 for Grades 3 through 5.
The calculator weights those amounts by the expected grade mix and applies resident-days and the user-entered fee realization rate.

Capacity and area screen

A standard Korean nursing home has a capacity of at least ten residents.
The model screens gross floor area at 23.6 m² per approved resident and bedroom area at 6.6 m² per approved resident.
Corridors, program rooms, bathrooms, accessibility, fire safety, building use, and other detailed requirements still need a separate review.

Staff-count rounding

Ratio-based reference counts use the notice’s nearest-integer method, with at least one worker when the calculated amount is below 0.5.
The care-worker reference therefore is not a blanket ceiling of residents divided by 2.1.
A separate vacancy-reserve percentage is then added to the reference count and rounded up for a more conservative operating plan.

62.6% labor-spending reference

The 2026 labor-spending ratio for this facility type is 62.6% of recognized benefit fees.
The screen uses social-worker, nursing, therapy, care-worker, and confirmed qualifying additional labor cost as a monthly planning numerator.
The legal assessment is annual and depends on eligible reported items, so this monthly proxy cannot prove compliance.

How the staffing screen changes with facility size

Approved capacity selects the facility tier, while the month’s resident count drives ratio and fifty-resident thresholds in this planning model.
Capacity ten through twenty-nine uses the smaller-facility table; capacity thirty or more uses the larger-facility table.
This is a planning interpretation, and the competent local authority should confirm the exact designation and reporting treatment.

Selected staffing references by Korean nursing-home capacity tier
RoleCapacity 10–29Capacity 30+Model treatment
DirectorOneOneBase role at every resident count
Social workerOneOne, plus one above each 100 residentsSecond worker begins at 101 residents
Nurse or nursing aideOneOne per 25 residentsNearest-integer ratio screen
★ Care workerOne per 2.1 residentsOne per 2.1 residentsReference rounded, then reserve added and rounded up
CookOneOne per 25 residentsRemoved only for full meal outsourcing
Therapy and hygiene rolesNo separate base line in this screenOne, plus one above each 100 residentsHygiene role removed for full laundry outsourcing
Secretary-general, office, dietitian, maintenanceNo separate base line in this screenTriggered at fifty residentsDietitian removed only for full meal outsourcing

Revenue, cost, and break-even formulas

Monthly revenue

benefit revenue = residents × days × weighted daily fee × realization rate

non-covered revenue = residents × days × daily non-covered charge

Treat the daily benefit fee as total facility benefit revenue; do not add the resident copayment and insurer share twice.

Monthly cost and profit

total cost = role labor + relief labor + resident variable cost + fixed cost

operating profit = total revenue − total operating cost

The calculator recomputes every resident count from one through approved capacity and reports the first non-negative monthly profit.

Step-by-step workflow

  1. Enter capacity and measured area before committing to a building.
    An area screen cannot replace the full architectural, use, accessibility, fire, parking, bedroom, bathroom, and program-space review.
  2. Build a conservative grade mix from local evidence.
    The three shares must total 100%, and a realization rate below 100% can represent claim adjustments without changing the official fee schedule.
  3. Convert pay quotes into loaded monthly cost.
    Include employer social contributions, retirement reserve, night, holiday, overtime, meal, and other allowances without double counting.
  4. Separate the regulatory screen from a workable roster.
    Adjust care-worker reserve and added night or relief labor, then test a real twenty-four-hour schedule for leave, breaks, training, and vacancies.
  5. Review profit and cash at the same time.
    A profitable month can still consume cash when setup outflows occur before benefit revenue is collected.
  6. Take the output to pre-consultation.
    Bring the building plan, staffing table, outsourcing drafts, operating plan, and cash model to the municipality and NHIS for current guidance.

Reading the default worked example

The default case uses capacity fifty, thirty-five opening residents, one net added resident per month, a 20% Grade 1 share, 30% Grade 2 share, 50% Grades 3–5 share, and a 98% realization rate.
Its weighted daily fee is KRW 85,286, benefit revenue is KRW 87,759,294, non-covered revenue is KRW 26,250,000, and total monthly revenue is KRW 114,009,294.
The reference care-worker count is seventeen and the five-percent vacancy reserve raises the planned count to eighteen.
Total staff cost is KRW 74,900,000, resident-linked cost is KRW 18,900,000, fixed cost is KRW 18,000,000, and monthly operating profit is KRW 2,209,294.

First break-even

34 residents · 68%

Required opening cash

KRW 412,018,374

Additional funding gap

KRW 162,018,374

Lowest cash point

Month 5

The example produces an accounting profit in month one, yet one month of collection lag plus KRW 300,000,000 of setup expense and deposit makes KRW 250,000,000 of available cash insufficient.
This is why a resident break-even answer alone cannot establish that a facility has enough capital to open.

How to use occupancy sensitivity

Questions and next actions by occupancy scenario
ScenarioQuestionNext action
50% occupancyCan opening staff and fixed cost be carried safelyRecheck conservative cash and hiring dates
70% occupancyDoes the facility reach its initial break-even pointCompare required residents with realistic admission time
85% occupancyCan roster resilience and service quality be maintainedStress test leave, night, and relief staffing
95% occupancyDoes a late staffing threshold reduce profitVerify recruitment capacity, exits, and waiting-list evidence

These occupancy rows are sensitivity cases, not a forecast of local demand.
Research competing vacancies, referral channels, family travel distance, hospital and home-care relationships, resident exits, and the time required to fill each bed separately.

What the twelve-month cash schedule captures

  • A refundable deposit is still an opening cash outflow.
    It is excluded from operating profit but included in month-one liquidity need.
  • Earned revenue and collected cash can fall in different months.
    The selected lag shifts all earned revenue into later cash receipts and leaves the final lagged months as receivables.
  • Pre-opening payroll may begin earlier than this model.
    If designation preparation requires staff to start before month one, add that amount to setup expense or maintain a separate pre-opening schedule.
  • A funding gap is not an approved loan amount.
    It only measures the modeled cash hole; equity, investment, or borrowing requires separate rate, collateral, repayment, tax, and legal review.

Frequently asked questions

Does a positive result mean the facility will be designated

No.
Designation can consider facilities, staffing, operating rules, plans, compliance history, local need, and other administrative requirements.
Use the result to prepare questions and evidence for official pre-consultation.

Why does the legal staff screen not always round upward

The 2026 notice applies nearest-integer rounding to staffing ratios and treats a result below 0.5 as at least one worker.
The model follows that reference rule, then separately rounds the vacancy-reserve plan upward.

Does outsourcing always remove kitchen or hygiene staff

The calculator removes those roles only under the assumption that all relevant meal or laundry work is outsourced within the legal exception.
Partial outsourcing, an incomplete contract, or different actual operations may not qualify, so confirm scope and evidence with the authority.

Does a medical partnership eliminate every medical cost

No.
That option removes the contract-doctor labor line but leaves the per-resident medical-coordination cost in place.
Replace it with the actual partnership, visit, emergency transport, and coordination cost structure.

Can a new facility select the temporary 2.3 staffing tier

This startup model deliberately excludes the temporary legacy 2.3-residents-per-care-worker tier and uses only the 2.1 tier.
An acquisition or transition case should be checked against that provider’s history and the current notice directly with NHIS.

Can non-covered charges be raised until the plan breaks even

Non-covered charges need a valid contractual, disclosure, cost, and market basis.
Do not use an arbitrary amount merely to force profitability; compare the resident burden with actual meal and service cost and test a conservative case.

Practical review checklist

Use the result to

  • Screen feasible capacity against measured floor and bedroom area.
  • Test staffing jumps at fifty and 101 residents.
  • Replace salary figures with employer-loaded labor quotes.
  • Prepare enough cash for a low-occupancy opening and collection delay.
  • Bring a documented staffing and cash plan to official consultation.

Do not use the result to

  • Treat full-capacity revenue as the opening-month forecast.
  • Treat reference staffing as proof that a twenty-four-hour roster works.
  • Treat the monthly 62.6% proxy as completed annual compliance.
  • Treat passing the area screen as building or fire approval.
  • Treat the funding gap as a lender-approved loan amount.

Turn the estimate into an official pre-consultation package

Save the capacity, area, reference and planned staff, break-even residents, and twelve-month cash outputs, then attach the building plan and written employment and supplier quotes.
Use that package to ask the municipality and NHIS about facility suitability, designation steps, staffing and outsourcing evidence, and the current fee treatment.

Older Persons Welfare Act Enforcement Rule, Article 22 and Annex 4MOHW Notice 2025-247, effective January 1, 2026

Official source boundaries were checked on August 22, 2026.
Later amendments and the competent authority’s current interpretation take priority.