Salary Calculator

Monthly take-home pay is your gross monthly salary minus deductions for the four major insurances (national pension, health insurance, long-term care insurance, employment insurance) and income tax plus local income tax. The deduction amount varies based on your salary level, number of dependents, and non-taxable allowances, and is withheld monthly using the National Tax Service simplified withholding tax table.

The four major insurances are national pension, health insurance, long-term care insurance, and employment insurance. Rates are set annually by law, and national pension contributions do not increase beyond the standard monthly income ceiling. For the latest rates, check the National Pension Service and National Health Insurance Service official websites.

The simplified withholding tax table is designed so that the income tax withheld varies with the number of dependents. More dependents means less income tax withheld each month, which slightly increases take-home pay. Note that social insurance contributions are calculated solely on salary and are unaffected by the number of dependents.

Non-taxable allowances are pay items excluded from income tax calculation — common examples include meal subsidies (up to ₩200,000/month) and vehicle allowances (up to ₩200,000/month). If your employer provides a meal allowance, the default ₩200,000 is appropriate. Higher non-taxable amounts reduce your taxable income, which lowers your income tax.

This calculator uses the simplified withholding table at 100%. Your actual pay may differ because companies handle non-taxable items (meal, commuting) differently, employees can elect to withhold at 80% or 120%, and year-end tax settlement adjusts the final tax amount. Use this result as a reliable estimate, then check your pay stub for exact figures.

The simplified withholding tax table is published annually by the National Tax Service (NTS) and is available for download at hometax.go.kr. The table cross-references monthly salary and the number of dependents to determine the standard income tax withholding amount. Your payroll department uses this table to calculate monthly income tax deductions.

Income tax is designed with a progressive rate structure, so the applicable rate rises step by step as the taxable income bracket increases. Four major insurance deductions also grow in proportion to monthly pay. The deduction ratio gauge on the result card rises as you move the salary slider — that is the progressive structure at work. Try the slider to see directly how the same raise amount produces a smaller take-home increase at higher salary levels.

Non-taxable allowances are excluded from the taxable base used to calculate income tax and four major insurances, so more non-taxable pay means more take-home. Adjusting the non-taxable allowance slider lets you watch the income tax and insurance deductions on the result card decrease in real time. Compare for yourself how take-home changes based on whether non-taxable allowances are included — even when total gross pay is the same.