The six statutory lines on a payslip
A Korean payslip normally deducts national pension, health insurance, long-term care insurance, employment insurance, income tax and local income tax. Some employers add union dues, company loan repayments or club fees. Compare only these six lines with any calculator.
Seven reasons for a gap
| Reason | Lines affected | What happens |
|---|---|---|
| How income tax is withheld | Income tax, local tax | Employers use the NTS simplified withholding table each month. Many calculators, including this app, estimate the full-year tax and divide by 12. |
| Rate year | All four insurance lines | In 2026 the pension rate rose to 9.5% (4.75% for employees) and health insurance to 7.19% (3.595%). A calculator on 2025 rates deducts slightly less. |
| Insured monthly income | Pension, health | Premiums are charged on your reported monthly insured income, not this month’s pay, so a raise can show up later. |
| Non-taxable allowances | All lines | Allowances such as meals are excluded from both premiums and tax. Check how much your payslip marks as non-taxable. |
| Child tax credit in the table | Income tax | From withholding made on or after 1 March 2026, the child credit built into the withholding table is larger. |
| 80%, 100% or 120% withholding | Income tax | If you chose a withholding rate, monthly income tax moves with it. |
| Bonus, partial and settlement months | That month only | Bonus months, joining or leaving months, the year-end settlement month and the health insurance settlement month look different. |
Different monthly income tax does not mean you pay more tax overall: it is trued up at the year-end tax settlement. See choosing 80, 100 or 120% withholding and why you might owe tax at year-end.
Matching your payslip line by line
- Find total pay minus non-taxable items. Premiums and income tax are based on this taxable amount.
- Check employment insurance first: taxable pay × 0.9%. If this is far off, you entered a different salary.
- Check health and long-term care. A gap the size of 3.545% vs 3.595% is just the rate year.
- Check the pension cap and floor. From July 2026 insured monthly income is capped at 6.59M KRW with a floor of 410,000 KRW.
- Look at income tax last. A gap of tens of thousands of won between the table and an annual estimate is common.
If you chose the 19% flat rate for foreign employees, the income tax lines work completely differently. See the meal allowance and the flat rate.
Comparing in the app
The Android app Salary to Chicken lists deductions in the same order as a payslip. Its rates are 2025 rates (pension 4.5%, health 3.545%, long-term care 12.95% of health, employment 0.9%) and its income tax is an annual estimate divided by 12, without the child tax credit or the standard tax credit.
Enter your payslip numbers
Tap “Monthly”, enter the gross total from your payslip, put your monthly non-taxable total in “Non-taxable / mo (meals)” and the number of dependents excluding yourself.
Compare from the top down
The four insurance lines should differ only by the rate year; income tax and local tax by the method. Anything beyond that is a good question for your payroll team.
FAQ
Which number is right?
What reaches your bank account is the payslip. A calculator is for “roughly how much” questions such as negotiating or comparing offers.
My health insurance jumped one month. Why?
Health insurance is recalculated each year on your actual pay for the previous year and the difference is settled. If your pay rose, you may see an extra deduction. Ask the NHIS for details.
Sources: National Tax Service (English) · Samil PwC, withholding table and child tax credit (Korean) · NHIS, 2026 health and long-term care changes (Korean) · KOSCA, 2026 social insurance rates (Korean) · Segye Ilbo, pension income cap 6.59M KRW from July 2026 (Korean)
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