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Tax Guide

Korea's Four Major Insurances Explained — 2026 Rates and Coverage

5/23/2026
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Key Summary (TL;DR)

National Pension, Health, Employment, and Industrial Accident insurance — 2026 contribution rates, coverage, and what changes when you leave employment. Read this full guide for a clear, actionable understanding of Korea's Four Major Insurances Explained — 2026 Rates and Coverage. Take your financial knowledge to the next level.

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Korea's "Four Major Insurances" — National Pension, Health Insurance, Employment Insurance, and Industrial Accident Insurance — are mandatory for almost all wage earners. In 2026, the combined employee contribution is approximately 9.7% of gross salary, with the employer matching most components.

2026 Contribution Rates

Insurance Employee Employer Total
National Pension4.75%4.75%9.5%
Health Insurance3.595%3.595%7.19%
Long-term Care (13.14% of health)0.472%0.472%0.945%
Employment Insurance0.9%0.9%+α1.8%+α
Industrial Accident~0.7%~0.7%

What Each Covers

  • National Pension: Retirement pension after age 65 (10-year minimum contribution). Disability pension also available.
  • Health Insurance: Hospital visits, prescriptions, dental, and major surgeries. Out-of-pocket caps via the Annual Out-of-Pocket Limit System.
  • Employment Insurance: Unemployment benefits for 120–270 days based on age and tenure. Also covers parental leave allowance and vocational training.
  • Industrial Accident: Medical care and disability compensation for work-related injuries. Fully employer-funded.

After Leaving Employment

When you leave a job, National Pension and Employment Insurance status update automatically through NPS and the Ministry of Employment. Health Insurance, however, requires action: either become a dependent under a family member's policy or convert to "voluntary continued enrollment" within 2 months to avoid steep regional rates.

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Sources & Methodology

Based on Korean government data (NTS, NPS, NHIS, KCOMWEL) and 2026 tax law. Last updated: 5/23/2026

※ For specific tax / legal decisions, please consult official sources and a qualified tax professional.

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