ToolwebHow to use this tool
- Enter monthly remuneration used for premiums and choose the applicable pension period.
- For employer costs, set the job-security/training rate and the actual accident-insurance rate.
- Check the employee/employer breakdown and whether the accident rate has been supplied.
Employee contributions on KRW 3 million/month
- Input and settings
- KRW 3,000,000/month; July–December 2026; pension, health and employment enabled
- Result
- Pension 142,500 + health 107,850 + care 14,170 + employment 27,000 = KRW 291,520
The model truncates contributions below KRW 10; verify actual reporting and billed settlement separately.
Pension income limits depend on the period
The employee pension share is 4.75% in 2026. Standard monthly income is truncated below KRW 1,000 and bounded: KRW 400,000–6,370,000 in the first half and KRW 410,000–6,590,000 in the second. The same high salary can therefore produce different contributions.
The 7.19% total health contribution is split equally. The total remuneration-based premium is bounded to KRW 20,160–9,183,480 before splitting; care uses the ratio 0.9448/7.19 of the health contribution.
Who pays accident and employment contributions
Workplace accident premiums are not deducted from the employee’s pay. The rate varies by industry, so zero means it was not supplied, not that coverage is free; the employer subtotal then omits that cost.
Employee unemployment insurance uses 0.9%, while the employer also pays the selected job-security/training component. Other enrollment types, including artists, service providers, self-employed or regional members and leave-related reductions, are outside this workplace model.
Common questions
Why is accident insurance shown as zero?
Employees owe none, and employer cost requires the actual industry rate. Do not treat the subtotal without that rate as a complete employer insurance bill.