Your take-home pay falls next year even if your salary does not — the 0.25 points of the 10% national pension rate
On the January 2027 payslip, take-home pay falls by ₩7,500 even with the same salary. The national pension contribution rate rises from 9.5% to 10%, so the employee share goes from 4.75% to 5%. On ₩3M of monthly pay the employee contribution rises from ₩142,500 to ₩150,000, and the employer pays ₩7,500 more as well.
Conditions used in the video
- Monthly pay
- ₩3M · no tax-free items · 1 dependent · 100% withholding
- National pension rate
- 9.5% in 2026 → 10% from January 2027
- Employee share
- 4.75% → 5%
- Other rates
- health 7.19% · long-term care 13.14% of health · employment 1.8% (2026)
- Ceiling
- standard monthly income ceiling (high earners differ)
- Final rate
- 13% in 2033
Results
- Employee pension contribution
- ₩142,500 → ₩150,000 (+₩7,500)
- Take-home pay
- ₩2,626,693 → ₩2,619,193
- Total employee social insurance
- ₩291,522 → ₩299,022
- Employer's burden
- also +₩7,500
- Ladder
- +0.5 points a year · 13% in 2033
- From
- January 2027 pay
At a glance
From 4.75% in 2026 to 5% in 2027. The employer share rises by the same amount.
- 2026 (4.75%)₩142,500
- 2027 (5%)₩150,000
Why it works this way
On the January 2027 payslip, take-home pay drops ₩7,500 with the salary unchanged. The one raising it is not the company but the National Pension Act. The contribution rate rises from 9.5% to 10%, and since employees pay half, the employee share goes from 4.75% to 5%.
Addenda Article 4 rate table of the National Pension Act amendment promulgated 2025-04-02.
- 2026₩3M × 4.75% = ₩142,500
- January 2027₩3M × 5% = ₩150,000
- Difference₩7,500 · employer also ₩7,500
Total employee social insurance rises from ₩291,522 to ₩299,022, and take-home pay falls from ₩2,626,693 to ₩2,619,193. The rate climbs 0.5 points a year to 13% in 2033.
Engine salary-net-pay figures. Income tax and local income tax are unchanged.
- Employee social insurance₩291,522 → ₩299,022
- Take-home pay₩2,626,693 → ₩2,619,193
- 2033ladder to 13%
High earners above the standard monthly income ceiling pay the rate on the ceiling, so their figures differ.
The legal basis
Drawn from government announcements and the statutes themselves as primary sources, covering only the relevant part.
National Pension Act Addenda Article 4 (promulgated 2025-04-02), yearly contribution rates
In force 2027-01-01 (the 2027 rate)
95/1000 in 2026, 100/1000 in 2027, then 5/1000 more each year to 130/1000 in 2033. Workplace members split the contribution equally with the employer.
What this means
From January 2027, 5% of your pay is the pension line. The ladder continues to 2033.
National Pension Act Article 88(3) (Employee and employer contributions)
In force Current (checked 2026-09-05)
For workplace members the member bears the employee contribution and the employer bears the employer contribution.
What this means
The 0.25-point increase is shared equally between you and the company.
Run it on your own numbers
The calculator opens with these conditions already filled in. Change the figures and your own case comes straight out.
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Frequently asked
Did the company cut my pay?
No. The National Pension Act amendment raised the contribution rate from 9.5% to 10%, adding 0.25 points to the employee share. The employer pays the same increase.
Do other premiums rise too?
This page changes only the national pension. Health and employment insurance rates are set separately each year, so take-home pay may shift further once the 2027 rates are published.
Does a higher salary lose more?
The rate applies only up to the standard monthly income ceiling. Pay above the ceiling rises only by the ceiling × 0.25 points, so the figures differ.
Until when does it rise?
From 9.5% in 2026 it climbs 0.5 points a year to 13% in 2033. The employee share reaches 6.5%.
Results are estimates based on the inputs and on the rules as at the stated date. They may differ from a lender's actual assessment, and the rules change often. Take professional advice before any decision that matters.