Why April health insurance settlement changes your payslip
This calculator uses South Korean employee health insurance rules verified on 2026-10-04.
Monthly premiums are initially based on reported remuneration and later reconciled against the final remuneration for that year.
A bonus or salary increase may therefore produce additional premiums if the reported monthly amount did not fully reflect it.
Lower remuneration or higher amounts already paid may produce a refund.
A large April deduction can combine ordinary monthly premiums with the previous year’s settlement, so separate those components before planning your budget.
The calculator estimates employee health and long-term care settlement separately, compares requested installment counts, and creates a budget by premium billing month.
Payroll staff can use the same breakdown to compare company records with the NHIS settlement notice.
It is distinct from a monthly four-insurance calculator and from Korean income tax year-end settlement.
Saving an estimate does not apply for installments or process a refund.
What each input means
Annual remuneration and months
Use the remuneration reportable to NHIS for the same employer and year, rather than take-home pay or bank deposits after deductions.
Verify the reportable amount with payroll.
Enter the working months used in the settlement report, from 1 to 12.
The model covers ordinary months without reductions; retirement, leave and status changes need separate treatment.
Constant reported monthly remuneration
The simple method assumes one reported monthly amount applied throughout all covered months of the remuneration year.
Use the historical reported amount, rather than your current salary.
If reported remuneration changed during the year, a single monthly input can misstate already-paid premiums.
Switch to actual annual premium totals instead.
Actual premiums already paid
Enter employee health and care premium totals separately for the covered year.
Exclude the employer’s contributions, settlements relating to other years and non-payroll income premiums.
Check the monthly payslip components or request a yearly breakdown from payroll.
A directly entered zero means an actual zero payment, so do not substitute zero for an unknown amount.
Threshold and requested installments
For April 2026, enter the employee monthly health premium for that billing month.
Zero in that threshold field means unknown and leaves installment eligibility pending.
For April 2027, enter the NHIS-verified employee minimum for the payment year and check the confirmation box only after verification.
One installment means a single payment; 2–12 are requested installments, subject to employer application and approval.
Remuneration year versus settlement year
2025 remuneration → April 2026
The health rate is 7.09%, with the employee contributing half.
The care income-based rate is 0.9182%, approximately 12.95% of health premiums.
The monthly combined employer-and-employee health minimum is KRW 19,780 and the maximum is KRW 9,008,340.
The October 2026 relaxation does not apply retroactively to April.
Compare additional employee health premiums with the employee monthly health premium when the settlement was billed.
2026 remuneration → April 2027 estimate
The health rate is 7.19% and the care income-based rate is 0.9448%, approximately 13.14% of health premiums.
The 2026 combined monthly health minimum is KRW 20,160 and the maximum is KRW 9,183,480.
These rates and limits recalculate premiums for 2026 remuneration; do not replace them with rates for new 2027 remuneration.
The installment threshold is separately tied to the payment-year minimum.
Under the rules effective 2026-10-01, additional employee health premiums of at least KRW 10,080 can be requested in up to 12 installments.
KRW 20,160 is the combined employer-and-employee minimum, rather than the employee threshold.
The initial KRW 10,080 input is a 2026 reference, not a verified 2027 minimum.
Until the applicable 2027 amount is verified, eligibility remains pending and a selected multi-payment budget assumes approval.
Health and care settlement formulas
Recalculate first, then subtract already-paid premiums
- Monthly remuneration B = annual remuneration ÷ covered months m, floored to whole KRW.
- Monthly employee health H = capped and floored combined B × health rate ÷ 2, then floored to KRW 10.
- Monthly employee care L = H × income-based care rate ÷ health rate, floored to KRW 10.
- Health settlement = m × H − health already paid; care settlement = m × L − care already paid.
- Total settlement = health settlement + care settlement, preserving each component’s sign.
The exact care ratios are 0.9182% ÷ 7.09% for 2025 and 0.9448% ÷ 7.19% for 2026.
Multiplying by the displayed approximate ratios of 12.95% or 13.14% can change an amount at a KRW 10 boundary.
Applying a rate to the remuneration difference and rounding once can also differ from separately recalculating premiums and subtracting already-paid amounts.
The latter structure accommodates actual annual payments.
Whole-KRW monthly remuneration and KRW 10 monthly premium flooring are budgeting conventions here; individual NHIS rounding, employer allocation and billing units may differ.
Step-by-step use
- Select the remuneration year. Choose 2025 for an April 2026 payslip or 2026 to plan for April 2027.
- Enter reportable remuneration and working months. Replace the illustrative defaults with records for the same employer and year.
- Choose the already-paid method. Use constant reported pay only if it applied throughout the covered months; otherwise enter actual employee health and care totals.
- Verify the installment threshold. Use the historical billing-month health premium or the verified payment-year minimum; pending is not an eligibility finding.
- Compare the signed components and total. Check health and care separately, then budget settlement alongside ordinary monthly premiums.
- Compare counts and retain the estimate. Confirm the employer’s application and actual deduction month, then save the TXT report or print to PDF.
Number fields accept commas and preserve your draft while editing.
Selecting retirement, leave, reductions or status changes returns an out-of-scope result.
An input error or pending result does not establish an exemption or a zero refund.
Worked additional-payment examples
2026 remuneration of KRW 72,000,000
Assume 12 covered months and reported monthly remuneration of KRW 5,000,000.
Final monthly remuneration is KRW 6,000,000.
Recalculated employee health is KRW 215,700 monthly, compared with an estimated KRW 179,750 already paid monthly.
Care amounts are KRW 28,340 and KRW 23,620.
Annual health settlement is KRW 431,400 and care settlement is KRW 56,640, giving an additional KRW 488,040.
Assuming 12 installments, each is KRW 40,670 and first-month relief versus a single payment is KRW 447,370.
The total is unchanged, and the installment budget remains conditional if the 2027 minimum is unverified.
The same remuneration in 2025
For 2025 remuneration of KRW 72,000,000, 12 months and reported monthly pay of KRW 5,000,000, monthly health amounts are KRW 212,700 and KRW 177,250.
Monthly care amounts are KRW 27,540 and KRW 22,950.
Annual settlements are health KRW 425,400 and care KRW 55,080, totaling KRW 480,480.
If the April 2026 employee monthly health premium is verified as KRW 215,700, the additional health amount meets that historical threshold.
A requested 12-payment plan gives KRW 40,040 each, subject to the employer’s actual application and approval.
Using the current year’s rates for historical remuneration would change the result.
Interpreting additional payment, refund and zero
Positive: additional payment
A positive total estimates additional premiums.
Check whether the additional health component meets the threshold and whether the employer applied.
Care can increase the total budget without making an otherwise insufficient health amount meet the threshold.
Negative: refund
A negative total estimates an overpayment refund.
The budget uses one negative row, without installment repayment.
Payroll processing or offset against other premiums may change the actual refund timing; verify the processing month separately.
Zero: check components
Zero means no net settlement for the supplied inputs.
Additional health and refunded care could offset, so inspect both components.
Unknown inputs or an excluded employment event produce a pending result rather than a numeric exemption.
Installments divide payment timing and do not discount total premiums.
First-month relief is a cash-flow difference, not a premium saving.
This model adds no invented interest or fee and does not establish approval before the employer and NHIS confirm it.
Bonus, salary-change and payroll scenarios
An employee receiving a bonus
Compare remuneration including reportable bonuses with premiums already paid to prepare the April budget.
If the bonus was already reflected in monthly change reports, the additional amount may be smaller.
Do not add an entire second premium calculation for the bonus after it is already included in the final remuneration.
A salary increase and change report
Use actual annual totals if reported amounts differed before and after the increase.
Applying the earlier reported pay across all 12 months can understate amounts already paid.
Sum health and care separately while distinguishing deductions from other settlement events.
Payroll explaining an employee’s deduction
The report shows remuneration, months, already-paid amounts, applicable rates and requested installments together.
Compare the budget with the NHIS notice and show ordinary monthly premiums separately.
Record the employer application status independently from the employee’s requested count.
Scope and differences from actual billing
Cases requiring separate verification
- Immediate retirement settlement, leave or return-to-work settlement, deferred billing, reductions, exemptions and insurance status changes.
- Multiple employers, mid-month acquisition, non-payroll income premiums and regional subscriber income adjustment settlement.
- Monthly change-report history, corrected remuneration reports, rounding and employer/employee premium allocation.
- Differences between billing months and payroll deductions, refund offsets and deposit timing.
The model assumes ordinary covered months without reductions.
April in the schedule means the premium billing month, not an established payroll date or NHIS payment deadline.
Twelve rows continue through March of the following year, but actual payroll deductions may start in another month.
The budget floors installment amounts to KRW 10 and places the remainder in the last row.
Use the official notice if NHIS allocates installments differently.
Application and household budget checklist
- Separate regular monthly premiums from prior-year settlement and compare records for the same year.
- Retain both health and care breakdowns, while testing the threshold against additional health only.
- Confirm requested, employer-applied and approved installment counts agree.
- Add settlement deductions to rent, loan and card-payment budgets alongside regular monthly premiums.
NHIS says the workplace representative can apply through EDI, fax, mail or an in-person submission.
Application is due by the monthly premium payment deadline; for automatically debited workplaces, the notice specifies two days before the payment cutoff.
The employer may have an earlier internal deadline, so contact payroll promptly after billing.
Saving this report is separate from submitting an application; verify receipt and approval independently.
Regenerate your saved estimate after changing remuneration, months or thresholds.
Frequently asked questions
Is this the same as income tax year-end settlement?
No.
Health insurance reconciles reported and final remuneration against premiums already paid.
It does not calculate income tax deductions, credits or refunds.
Why select 2025 for an April 2026 payslip?
April settles the previous year’s remuneration.
Use that remuneration year’s rates rather than the new rates in the settlement month.
Is the minimum KRW 20,160 or KRW 10,080?
The employee health threshold applying from October 2026 is KRW 10,080.
KRW 20,160 is the combined employer-and-employee minimum.
Verify the 2027 amount separately.
Does care count toward installment eligibility?
The model compares additional health premiums alone with the threshold.
Additional care premiums enter the payment budget but do not make the health amount meet the threshold.
What happens without confirming the 2027 minimum?
Eligibility remains pending.
Selecting at least two installments displays a schedule assuming approval, without establishing actual eligibility or approval.
What if reported monthly pay changed?
Choose actual annual totals and enter employee health and care payments separately.
Exclude employer contributions and settlements for other years.
Do installments reduce premiums?
The total is unchanged.
First-month relief reflects payment timing rather than a discount or premium saving.
Can I use it for refunds, leave or retirement?
An ordinary annual settlement refund is shown as a negative budget row.
Retirement, leave and return-to-work events remain out of scope and require payroll or NHIS verification.
Official sources and retaining your estimate
Sources were verified on 2026-10-04.
National Health Insurance Act Articles 70 and 76 (MST276651, effective 2026-01-02), Enforcement Decree Articles 34–36, 39 and 44 (MST289701, effective 2026-10-01), and Enforcement Rule Article 42 (MST290599, effective 2026-09-28) govern remuneration, contribution sharing, reconciliation and notices.
Care rates use Long-Term Care Insurance Act Enforcement Decree Article 4 (MST286011, effective 2026-05-12) and NHIS annual guidance.
Limits use Notice 2024-289 (ID2100000252124, effective 2025-01-01) and Notice 2025-222 (ID2100000270472, effective 2026-01-01).
Replace the example with your remuneration and payment records, review the settlement and threshold, then retain the report for payroll reconciliation.
Confirm the official notice, employer application, approval and actual deduction month.
Future maintenance must recheck payment-year minima, annual rates and limits, NHIS rounding and installment operations, and application deadlines.