Tax April 14, 2026 6 min read

Korea's Four Social Insurances: A Complete Guide to National Pension, Health, Employment & Industrial Accident Insurance

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OIYO Editorial Contributor

What Are Korea’s Four Social Insurances?

Korea’s four social insurances (4대보험) form the backbone of the country’s social safety net. Enrollment is mandatory for all employees and employers. The four programs are: National Pension, National Health Insurance, Employment Insurance, and Industrial Accident (Workers’ Compensation) Insurance.

The system works by collecting a fixed percentage of income as premiums and spreading life’s major financial risks — illness, unemployment, retirement, and workplace injury — across society as a whole.

Note for international readers: The contribution rates and rules below are specific to South Korea. Your country’s social insurance system will differ, but the underlying concepts — shared risk, income-based contributions, employer co-payments — are broadly similar worldwide.


1. 2024 Contribution Rates at a Glance

2024 Four Social Insurance Rates (Employee Perspective)
9% (Employee 4.5% + Employer 4.5%)
National Pension
Applied to reference monthly income between ₩370,000 and ₩5,900,000
7.09% (Employee 3.545% + Employer 3.545%)
National Health Insurance
2024 rate. Based on monthly salary for workplace subscribers
12.95% of Health Insurance Premium
Long-term Care Insurance
Split equally between employee and employer; added on top of health insurance
1.8% (Employee 0.9% + Employer 0.9%)
Employment Insurance
Unemployment benefit rate. Employers pay additional levies for employment stability programs
Employer Pays 100%
Industrial Accident Insurance
Rate varies by industry (0.6–34%). No employee contribution
60+ Hours/Month
Mandatory Enrollment Threshold
Part-time workers under 60 hours/month may be exempt from some programs

2. Each Insurance in Detail

National Pension

ItemDetails
Rate9% (Employee 4.5% + Employer 4.5%)
Reference Income Floor₩370,000/month
Reference Income Ceiling₩5,900,000/month (2024)
Minimum Premium (Employee)₩33,300
Maximum Premium (Employee)₩265,500
Administering BodyNational Pension Service (NPS)

Even if your monthly income exceeds ₩5,900,000, premiums are calculated only up to ₩5,900,000. This means high earners pay a lower effective contribution rate — the system has a built-in ceiling.


National Health Insurance

ItemDetails
Rate7.09% (Employee 3.545% + Employer 3.545%)
Long-term Care InsuranceHealth Insurance Premium × 12.95% (billed separately)
Enrollment FloorMonthly salary of ₩280,000 or more
Dependent RegistrationFamily members of workplace subscribers receive medical coverage
Administering BodyNational Health Insurance Service (NHIS)

Combined Health + Long-term Care Example (Monthly Salary ₩3,000,000):

  • Health Insurance: ₩3,000,000 × 3.545% = ₩106,350
  • Long-term Care: ₩106,350 × 12.95% = ₩13,773
  • Total Employee Cost: ₩120,123

Employment Insurance

ItemDetails
Unemployment Benefit (Employee)0.9%
Unemployment Benefit (Employer)0.9%
Employment Stability Levy (Employer)0.25–0.85% additional (varies by company size)
Benefit EligibilityInvoluntary separation + 180+ days of premium payments
Benefit Duration120–270 days (based on tenure and age)
Benefit Amount60% of pre-separation average wage (subject to upper and lower limits)

Daily benefit = Average daily wage in the 3 months before separation × 60%
2024 caps: Upper limit ₩66,000/day; Lower limit: 80% of minimum wage × 8 hours


Industrial Accident Insurance

ItemDetails
Who PaysEmployer pays 100%
Rate0.6–34% by industry (average approx. 1.5%)
CoverageAll workers (including day laborers from day one)
BenefitsMedical treatment, wage replacement, disability benefits, survivors’ benefits

3. Monthly Salary Simulation

Total Employee Social Insurance Premiums by Monthly Salary (₩10,000 units)

177
₩2M
222
₩2.5M
266
₩3M
310
₩3.5M
354
₩4M
443
₩5M
477
₩6M+

(Excludes industrial accident insurance; includes long-term care insurance; 2024 figures)


4. Workplace Subscriber vs. Regional Subscriber

Workplace vs. Regional Subscriber (Focused on Health Insurance)
구분
Premium based on monthly salary — employer covers 50% Premium based on combined score of income, property, and vehicles — subscriber pays 100%
National Pension: reference monthly income × 9% (employer pays half) National Pension: reported income × 9% — subscriber pays full amount
Employment Insurance: automatic enrollment (wage employees) Employment Insurance: self-employed may enroll voluntarily (benefits require business closure)
Industrial Accident: employer enrolls (no cost to employee) Industrial Accident: sole proprietors may voluntarily enroll

Freelancers and sole proprietors bear 100% of their health insurance premium, and property and vehicle ownership are also factored in — not just income. When leaving a company job and switching to regional subscriber status, premiums can spike sharply. Consider using the voluntary continuation enrollment option to keep your workplace subscriber rate for up to 36 months.


5. Enrollment Exemptions

Worker TypeExemption Details
Part-time workers (under 60 hrs/month)May be excluded from National Pension and Health Insurance (unless continuously employed for 3+ months)
Day laborersIndustrial Accident Insurance applies immediately; National Pension and Health Insurance are conditional
Workers 65 and olderExcluded from Employment Insurance unemployment benefits
Foreign workersPartial exemptions depending on visa type

6. Reporting and Payment Procedures


Further Reading


References

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