Who pays what in Korea's four insurances
Korea's four social insurances — national pension, health, long-term care, and employment — are shared between employee and employer. Enter a monthly salary and this tool splits each item at 2026 rates: pension 4.75% each, health 3.595% each, long-term care about 13.1% of the health premium, and employment 0.9% (employee) or about 1.15% (employer).
Industrial accident insurance is paid entirely by the employer (industry-specific) and is not shown. The national pension applies a monthly income cap of 6.59M and floor of 410k KRW. See the salary take-home calculator for net pay after tax.
Four insurances for foreign employees
| Insurance | Foreign employees | Notes |
|---|---|---|
| Health + long-term care | Mandatory once you are registered and employed | If you aren’t covered at work, you are enrolled as a regional subscriber after 6 months in Korea (E-9, F-5, F-6 and students from arrival). Your spouse and children under 19 can join as dependents right away. |
| National pension | Mandatory, unless your country doesn’t cover Koreans (reciprocity) | A lump-sum refund on leaving Korea is available to nationals of countries that pay Koreans one, under some social security agreements, and to every E-9/H-2 (EPS) worker regardless of nationality. |
| Employment insurance | Depends on visa | Covered like Koreans: F-5, F-2, F-6, D-7/D-8/D-9 (reciprocity). Covered only if you apply: E-7-type work visas, F-4. E-9/H-2: covered, but unemployment benefits only if you apply. |
| Industrial accident | Everyone, paid by the employer | Applies regardless of visa. |
Tick Foreign worker options to remove the pension or the unemployment part from the breakdown. Check your own case with NPS (1355), NHIS (1577-1000) or the Employment Center (1350). To see the effect on your net pay, use the salary calculator.