Social Insurance Calculator
Splits national pension, health, long-term care and employment insurance between employee and employer.
The four insurances are not one deduction with one rate: pension is capped at a 기준소득월액 ceiling, 장기요양보험 is charged as a percentage of the health premium rather than of salary, and the employer pays parts an employee never sees. This splits all of it out.
Calculated on the 2026 rates.
2026년 기준 · 국민연금 9.5% · 건강보험 7.19% · 장기요양 건강보험료의 13.14% (보수월액의 약 0.945%) · 고용보험 0.9%
The employer-side contributions (고용안정·직업능력개발, 산재보험) vary with headcount and industry, so an average is used here. Your actual invoice will differ.
Rates change every year. If this still reads 2026 after 2026 has passed, the figures are out of date.
Inputs
Set per industry
Premiums
| Insurance | Employee | Employer | Total |
|---|---|---|---|
| 국민연금 — national pension | 142,500원 | 142,500원 | 285,000원 |
| 건강보험 — health insurance | 107,850원 | 107,850원 | 215,700원 |
| 장기요양보험 — long-term care insuranceA rate on the 건강보험 premium, not on 보수월액. Applying it to the salary is wrong by a factor of thirteen. | 14,170원 | 14,170원 | 28,340원 |
| 고용보험 (실업급여) — employment insurance, the unemployment-benefit portion | 27,000원 | 27,000원 | 54,000원 |
| 고용안정·직업능력개발 — employment security and vocational trainingThe rate for “Fewer than 150 employees”. The employer pays all of it. | 0원 | 7,500원 | 7,500원 |
| 산재보험 — industrial accident insuranceSet per industry, and paid entirely by the employer. | 0원 | 44,100원 | 44,100원 |
| Total | 291,520원 | 343,120원 | 634,640원 |
After the four insurances
2,708,480원
Income tax and 지방소득세 have not been taken off yet
Total cost to the employer
3,343,120원
11.4% on top of the salary
Rate table
| Insurance | Employee | Employer | Basis and source |
|---|---|---|---|
| 국민연금 — national pension | 4.75% | 4.75% | 기준소득월액 — capped monthly earnings, 410,000 to 6,590,000원국민연금공단 (National Pension Service) — the stepped rise under the 2025 pension reform |
| 건강보험 — health insurance | 3.595% | 3.595% | 보수월액 — monthly remuneration국민건강보험공단 (National Health Insurance Service) — resolution of the 건강보험정책심의위원회 |
| 장기요양보험 — long-term care insurance | 6.57% | 6.57% | 건강보험료 — the health insurance premium국민건강보험공단 (National Health Insurance Service) |
| 고용보험 (실업급여) — employment insurance, the unemployment-benefit portion | 0.9% | 0.9% | 보수월액 — monthly remuneration고용노동부 (Ministry of Employment and Labour) — 실업급여 rate |
| 고용안정·직업능력개발 — employment security and vocational training | - | 0.25% | 보수월액 · Fewer than 150 employees고용보험법 시행령 §12 (Enforcement Decree of the Employment Insurance Act) — 고용안정·직업능력개발사업 rate · needs checking |
| 산재보험 — industrial accident insurance | - | 1.47% | 보수월액 · by industry근로복지공단 (Korea Workers’ Compensation and Welfare Service) · needs checking |
The ceiling goes from 6,370,000원 to 6,590,000원 and the floor from 400,000원 to 410,000원. They change every July.
How to use it
Enter the monthly 보수월액
The contribution base is monthly pay excluding 비과세 allowances, which is why it is usually lower than the headline salary divided by twelve.
Read the employee and employer columns
Pension and health are split evenly. 고용보험 is not — the employee pays only the 실업급여 portion — and 산재보험 is entirely the employer’s.
Notice where the pension stops growing
Above the 기준소득월액 ceiling the pension deduction is flat, so take-home rises faster than a straight-line model would suggest. The ceiling is revised every July, not every January.
Common questions
Which rates and which effective date?
The dated table shared by all these calculators, with each rate attributed to the body that sets it — 국민연금공단, 국민건강보험공단 (건강보험정책심의위원회 의결), 고용노동부 and 근로복지공단. The year and the current rates are printed on the page rather than repeated here, so that this text cannot go stale independently of the table.
Why is 장기요양보험 so much smaller than the rate suggests?
Because its rate is a percentage of the health insurance premium, not of salary. Applying it to salary overstates it by more than a factor of ten, and it is the single most common error in a hand-built payroll spreadsheet.
The employer figures do not match our bill.
Two of them are averages here and cannot be otherwise: 고용안정·직업능력개발 varies with headcount, and 산재보험 is set per industry. Substitute your workplace’s actual rates — the page flags both as provisional for this reason.
Does this apply to a freelancer?
No. This is the workplace-subscriber (직장가입자) calculation. Someone paying as a 지역가입자 is assessed on income and property under a different formula, which this does not compute.
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