Korea 4 Major Social Insurances Calculator (4대보험 계산기)
Determine exact employee and employer contributions for National Pension (국민연금), Health (건강보험), Long-Term Care (장기요양), and Employment Insurance (고용보험).
🛡️ 월 급여 및 비과세 설정 (Monthly Salary Input)
식대 비과세 한도: 월 20만원 (소득세 및 4대보험 부과 제외).
급여 지급 시 원천공제되는 근로자 부담분 4대 사회보험 총액입니다.
근로자 vs 사업주 부담금 비교표 2024~2025 법정요율
| 보험 항목 (Category) | 근로자 (Employee) | 사업주 (Employer) |
|---|
❓ 자주 묻는 법정 질문 (FAQ)
What are the statutory contribution rates for the 4 Major Insurances in Korea for 2024-2025?
The mandatory rates are: (1) National Pension (국민연금): 9.0% total (4.5% Employee / 4.5% Employer) on monthly income between KRW 390,000 and KRW 6,170,000; (2) Health Insurance (건강보험): 7.09% total (3.545% Employee / 3.545% Employer); (3) Long-Term Care (장기요양보험): 12.95% of Health Insurance premium (approx. 0.4591% of salary for each party); (4) Employment Insurance (고용보험 실업급여): 0.9% Employee / 0.9%~1.65% Employer (based on enterprise size).
What is the maximum monthly ceiling cap for National Pension in Korea?
The National Pension monthly standard income cap (기준소득월액 상한액) is KRW 6,170,000 (effective through June 2025). Any monthly salary above this amount is capped, resulting in a maximum monthly employee deduction of KRW 277,650 (matched by KRW 277,650 from the employer).
Who pays Industrial Accident Compensation Insurance (산재보험) in Korea?
Under the Industrial Accident Compensation Insurance Act, Industrial Accident Insurance is 100% employer-funded. Zero contribution is deducted from the employee's paycheck. Rates vary by industrial sector risk, averaging approximately 1.43% of total payroll.
Are non-taxable allowances (비과세 수당) subject to 4 Major Insurance deductions?
No. Legitimate statutory non-taxable allowances—most notably the statutory meal allowance (식대) up to KRW 200,000 per month and vehicle driving subsidies up to KRW 200,000 per month—are excluded from the base remuneration for calculating 4 Major Insurances.
When must employers remit 4 Major Insurance premiums to the National Health Insurance Service (NHIS)?
All 4 Major Insurance contributions are consolidated and collected by the National Health Insurance Service (NHIS). Contributions withheld from employee monthly paychecks, along with the employer's matching share, must be remitted by the 10th day of the subsequent month.
Engr. Muhammad Shahzad
Verified Korean Labor & Statutory Systems SpecialistChartered Systems Engineer and International Labor Policy Analyst. Specializing in computational labor standards under the Korean Labor Standards Act (근로기준법), 4 Major Social Insurances (4대보험), National Tax Service (국세청) withholding schedules, and Housing Lease Protection statutory architectures.