KEMI Tools

Social Insurance Calculator

Enter monthly pay and non-taxable allowances to split pension, health, long-term care, employment and industrial-accident insurance into employee and employer shares at 2026 rates — including the 9.5% pension rate and July 2026 base limits.

Monthly gross pay원Non-taxable pay원Meal allowance up to ₩200k/month, etc.Pension cap periodCompany size (job-stability levy)Industrial-accident categoryAccident rate (‰, by sector)‰Commuting-accident 0.6‰ is added automatically.

Aged 60+ (no mandatory pension)Hired after age 65 (no unemployment premium)Include employer wage-claim levy 0.09%

Employee total / month

272,080

Employer total / month

305,680

Gross − insurance

2,727,920

Income tax not included

Item	Employee	Employer
National pension 4.75%	133,000	133,000
Health insurance 3.595%	100,660	100,660
Long-term care health×13.14%	13,220	13,220
Employment ins. (UI) 0.9%	25,200	25,200
Job stability & training 0.25%	—	7,000
Industrial accident 8.6‰	—	24,080
Wage-claim levy 0.09%	—	2,520
Total	272,080	305,680

Insurable monthly pay2,800,000

Pension basetruncated to ₩1,0002,800,000

Monthly labour cost (pay + employer)3,305,680

Rounding follows the official 4insure method (truncate below ₩10). Actual bills vary with mid-month joins, annual reconciliation and subsidies.

How to use

Enter gross monthly pay and non-taxable allowances; premiums apply to the difference.
Choose company size and accident category (or enter your notified rate).
Tick age-related exemptions, then read the itemised table and total labour cost.

2026 rate table

Insurance	Employee	Employer	Note
National pension	4.75%	4.75%	Base ₩410k–₩6.59M (Jul 2026–Jun 2027)
Health	3.595%	3.595%	Total 7.19%
Long-term care	건보료×13.14%	건보료×13.14%	0.9448% of pay
Employment (UI)	0.9%	0.9%	Total 1.8%
Job stability & training	—	0.25~0.85%	0.25% under 150 staff
Industrial accident	—	업종별	Avg 1.47%; retail 0.8% + 0.06%
Wage-claim levy	—	0.09%	Raised to 0.09% in 2026

Who pays what

Pension, health/long-term care and the unemployment portion of employment insurance are split 50/50. The job-stability levy, industrial-accident insurance and the wage-claim levy are paid by the employer alone. Premiums apply to pay minus tax-exempt allowances.

Worked example

₩3,000,000 pay with a ₩200,000 meal allowance → base ₩2,800,000. Employee: pension ₩133,000, health ₩100,660, long-term care ₩13,220, employment ₩25,200 = ₩272,080. Employer adds the job-stability levy (₩7,000), industrial accident at 8.6‰ (₩24,080) and the wage-claim levy (₩2,520) = ₩305,680.

Caps and rounding

The pension base is truncated to ₩1,000 and bounded at ₩410k–₩6.59M from July 2026. Premiums are truncated below ₩10, matching the official 4insure.or.kr calculator.

FAQ

Why did pension contributions rise in 2026?

The 2025 reform raises the pension rate from 9% to 9.5% in 2026, then 0.5 points a year to 13% by 2033. Each side pays half (4.75%).

Is the ₩200k meal allowance excluded?

Yes. Tax-exempt meal allowances up to ₩200k per month are excluded from the base for all four insurances.

What does an employer really pay?

Pay plus the employer share — about 10% extra for a ₩3M salary in a small retail business — plus severance accrual (1/12 of annual pay).

Do part-timers need coverage?

Pension and health apply at 60+ hours a month; employment and industrial-accident insurance apply to almost all employees.

Sources: National Pension Act Art. 88 (2025 amendment); MOHW base limits (Jul 2026–Jun 2027); NHIS 2026 rates; Insurance Premium Collection Act Decree Art. 12; MOEL Notice 2025-91 (2026 accident rates); wage-claim levy notice (0.09%); 4insure.or.kr formula.

Disclaimer — not legal advice

Results are estimates computed from your inputs and the statutory rates published as of October 2026 — not tax or legal advice, nor an official determination. Confirm with the official calculators below or a licensed tax accountant / labour attorney before acting.