Employee social insurance rates in 2026

Review the employee shares of National Pension, health, long-term care and employment insurance. Industrial accident insurance is employer-funded.

Source baseline 2026-09-23 · Estimates and reference information, not legal or tax advice.

Content updated 2026-10-17; source dates remain as stated.

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The pay basis is an assumption

The worked sample uses current taxable pay as the insurance income/remuneration basis. Actual pension base income and health insurance remuneration are reported and determined separately, and can differ from the current month’s taxable pay. Compare the official payroll notice before treating a difference as an error.

2026 rates

The sample uses a 4.75% employee National Pension rate, 3.595% health insurance rate, long-term care at 13.14% of the health contribution, and 0.9% employment insurance. Industrial accident insurance is paid by the employer.

A sample calculation

The interactive payslip applies these rates to a taxable pay example, with the National Pension contribution base subject to its own limits and rounding. The actual reported remuneration base can differ from current-month pay.

Common questions

The four insurance programs have different coverage and assessment rules. Do not assume every deduction uses the same base. Check the rate’s applicable year and employer payroll record.

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Sources

The source baseline for this guide is 2026-09-23; individually rechecked sources show their own dates above. Laws and rates may have changed. Consult the originals before an important decision.