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.

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

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.

Try the calculator

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Sources

These Korean-language sources were checked on 2026-09-23. Laws and rates may have changed; consult the originals before an important decision.