Your contract says one salary, your payslip lists several different amounts, and the number that reaches your bank account is smaller again. That does not automatically mean you have been underpaid. It does mean you need to compare the right numbers.
A Korean payslip is usually called 급여명세서 or 임금명세서. Start with three figures: total earnings, total deductions, and net pay. Then work backward to the line that explains the difference. This guide is for foreign employees on Korean payroll, not a take-home-pay calculator for freelancers or a determination of your individual tax liability.
Last checked: September 17, 2026. Rates below are explicitly for 2026. Insurance coverage, exemptions, contribution bases, and tax treatment depend on your circumstances.
First, get the statement—not just the bank notification
The Ministry of Employment and Labor's August 2026 payslip guidance explains that employers must provide a wage statement when paying wages. It should identify the worker and payment date, total wages, individual wage components, the relevant calculation information, and deductions. Delivery can be electronic; it does not have to be a printed sheet.
If you only received a bank transfer, ask where to download the statement. Save a copy from the payroll portal while you still have access. A transfer record shows what arrived, but it cannot explain how overtime, insurance, or a one-off adjustment was calculated.
이번 달 급여명세서를 받을 수 있을까요? 지급 항목과 공제 내역을 확인하고 싶습니다.
Could I receive this month's payslip? I would like to check the earnings and deductions.
The five labels to find first
Payroll systems use slightly different wording. These are useful starting points, not a mandatory layout:
- 귀속월 / 급여기간: the month or period the pay relates to. This is not necessarily the month of the bank transfer.
- 지급일: the payment date.
- 지급총액 / 총지급액: total earnings before the listed deductions.
- 공제총액 / 공제합계: total deductions.
- 실지급액 / 차인지급액: net pay after deductions.
For a straightforward statement, total earnings minus total deductions equals net pay. Compare that net figure with the salary transfer, not with every deposit received that day. An expense reimbursement may arrive separately.
Fictional reconciliation example: a statement shows KRW 3,200,000 in earnings and KRW 400,000 in deductions. Net pay is KRW 2,800,000. If the salary transfer is KRW 2,750,000, there is a KRW 50,000 difference to explain. These are invented totals for checking arithmetic, not an estimate of the correct deductions on a KRW 3.2 million salary.
Read the earnings side before questioning the deductions
기본급 is base pay. Other lines may include meal allowance (식대), position allowance (직책수당), overtime pay (연장근로수당), night-work pay (야간근로수당), holiday-work pay (휴일근로수당), or a bonus (상여금).
Check which items are included in your agreed monthly salary and which are additional. If a contract promises KRW 3 million including a meal allowance, do not add the allowance a second time. Equally, do not assume a separately promised payment is included simply because payroll uses a broad label.
Our guide to five clauses to check in a Korean employment contract is a useful companion when the disagreement starts with the salary wording.
For a first or final partial month, request the dates covered and the proration formula. Do not guess that every employer divides monthly salary by 30, or that a mid-month start automatically means exactly half a month's pay.
For overtime, compare the statement with your work records and ask which period's hours were included. If the contract contains a fixed overtime allowance, ask which hours and calculation it covers and how any additional amount was assessed. The label alone cannot establish whether all wages due were paid.
What the main deductions mean
“Four major insurances” does not mean that four identical percentages should be taken from every foreign employee's salary. Different schemes have different coverage rules, bases, and employer shares. An employer-cost column may also appear beside employee deductions; check which column you are reading.
National Pension — 국민연금
For a covered workplace-based employee in 2026, the National Pension Service contribution page lists a total rate of 9.5%, split into 4.75% for the employee and 4.75% for the employer. An old calculator using a 4.5% employee share can therefore give the wrong result for 2026.
The calculation uses the applicable standard monthly income, which may differ from the cash earnings on this month's statement. For example, an assumed standard monthly income of KRW 3,000,000 produces an employee contribution of KRW 142,500 at 4.75%. That is a pension-only illustration, not a complete payroll calculation.
Nationality, status of stay, and social security agreements can affect foreigner coverage or exemptions. Check the NPS foreigner coverage guidance rather than copying a colleague's treatment. Being exempt, being enrolled, and being eligible for a later lump-sum refund are different questions.
If you are planning to leave Korea, our National Pension refund guide covers that separate process. Do not count the monthly deduction as a guaranteed future refund.
Health insurance and long-term care — 건강보험 / 장기요양보험
The NHIS notice of 2026 contribution rates sets the salary-based employee health-insurance rate at 7.19% in total, with employee and employer each bearing half. The usual employee share is therefore 3.595% of the applicable monthly remuneration base—not the full 7.19%.
On an assumed base of KRW 3,000,000, that health-insurance share is KRW 107,850 before any adjustment. Long-term care is an additional calculation, not part of that figure. The notice gives its formula as the health premium multiplied by 0.9448% divided by 7.19%.
Ask payroll to identify any settlement, backdated charge, or correction separately from the regular monthly amount. A changed deduction needs an explanation, but it does not by itself prove that the rate was applied incorrectly. If your coverage or an exemption is unclear, have NHIS confirm it rather than assuming all foreign employees receive identical treatment.
Employment insurance — 고용보험
Work24's employment-insurance guide lists an employee contribution of 0.9% for the unemployment-benefit component where it applies. The employer also has its own obligations; employer-only employment-stability and vocational-training premiums are not an extra employee deduction.
Foreign-worker coverage can be compulsory, voluntary, or excluded depending on the applicable category. Ask which coverage applies to you and whether enrollment has been completed. A missing deduction is not enough to conclude that payroll made a mistake—or that you are automatically covered.
Industrial accident insurance — 산재보험
For ordinary employees, MOEL's industrial-accident insurance guidance says the employer bears the premium. If a payslip shows this item, first check whether it is informational employer cost or an actual deduction from your wages. If it reduces your net pay, request an explanation. Different arrangements for non-employee service providers should not be confused with an ordinary employee's payroll.
Income tax and local income tax — 소득세 / 지방소득세
These are tax lines, not insurance. Monthly withholding is not necessarily your final annual tax bill. At settlement, the final tax is compared with tax already withheld; the difference can mean a refund or an additional payment.
The NTS January 2026 guidance for foreign employees explains the year-end process for 2025 income and foreigner-specific tax provisions. Do not treat a guide's publication year as its tax year, or assume a special foreign-worker tax treatment applies automatically.
Ask payroll which withholding method and employee information it used. If you see 비과세 (“non-taxable”), ask which payment and qualifying conditions it refers to. A meal-allowance label alone is not enough to establish its tax treatment. For your own tax position, use current NTS guidance or qualified tax advice.
When the numbers look wrong, check in this order
The bank transfer is below the payslip's net amount
Check the payment date, account, and whether there were multiple salary transfers. Ask payroll to reconcile the exact difference in won. Taxes already listed on the statement do not explain a second unexplained shortfall below its net-pay figure.
Your first month's gross pay is lower than expected
Confirm your recorded start date, pay period, any unpaid time, and proration. Ask whether an allowance or bonus has a separate payment schedule. A payroll cutoff may explain when an item was processed, but “next month” should come with the amount, calculation, and expected payment date—not an indefinite promise.
Overtime is missing
Keep the relevant schedule, attendance record, and work instructions you are entitled to retain. Ask payroll to identify the hours counted and the formula. If the answer is only “your salary includes overtime,” request the breakdown and seek labor advice if it remains unresolved. Do not assume a universal hourly divisor or premium applies to every arrangement.
There is an unfamiliar “other deduction”
For 기타공제, request the purpose, amount, period, calculation, and legal or agreed basis. MOEL's guidance on wage deductions describes the full-payment principle and exceptions such as deductions authorized by law or collective agreement. A label on a payslip is not, by itself, permission to deduct money.
Do not sign a repayment or deduction acknowledgment you do not understand. Whether a particular deduction or offset is lawful can require a review of the facts; ask for advice rather than accepting or rejecting every charge on the same basis.
Insurance appears, but you cannot confirm your enrollment
Ask for the reported enrollment date and contribution base, then check your own record with the relevant agency. A payslip deduction shows what payroll recorded; it is not independent proof that the contribution was correctly reported and paid. Keep copies of correspondence if the records do not match.
A short message to send HR
Replace the bracketed details and remove questions that do not apply. Send it privately through the approved HR channel, not a team-wide chat.
Hello, I am checking my payslip for [pay period]. It shows total earnings of KRW [amount], deductions of KRW [amount], and net pay of KRW [amount]. The salary transfer I received on [date] was KRW [amount].
Could you confirm the dates covered and explain the calculation for [specific item]? For [insurance item], please confirm the contribution base, employee share, and whether this includes a prior-period adjustment.
If a correction is needed, could you let me know the amount, payment date, and when I can receive a corrected statement? Thank you.
[월] 급여명세서의 [항목] 계산 내역을 확인하고 싶습니다. 적용 기간과 산정 기준을 알려 주실 수 있을까요? 정정이 필요하다면 정정 금액과 지급 예정일도 안내 부탁드립니다.
I would like to check the calculation for [item] on my [month] payslip. Could you explain the period and calculation basis? If a correction is needed, please also let me know the corrected amount and expected payment date.
If payroll cannot resolve it
Keep the contract, statements, relevant work records, salary-transfer evidence, and payroll's written explanation. Make a one-page list of the disputed month, item, expected amount, actual amount, and remaining question. Redact identity and bank-account details before sharing with anyone who does not need them; avoid putting an unredacted payslip into a public translation tool.
For missing wages, unexplained deductions, or failure to provide a statement, contact MOEL at 1350 for guidance on the appropriate next step or labor-office complaint route. Its published hours are weekdays, 9 a.m.–6 p.m.; calls are charged. For tax questions in English, the NTS guidance linked above lists 1588-0560. For insurance-record issues, contact the agency responsible for that scheme.
You do not have to prove every calculation before asking for help. Bring the discrepancy and the records you have. The useful question is not simply “Why is my salary low?” It is “Which item changed, how was it calculated, and does the payment match the statement?”
Source note: Official sources are linked beside the rules and rates they support. Numerical illustrations and HR messages are original examples, not official payroll calculations. This guide does not determine individual eligibility, tax elections, lawful deductions, or wage entitlements. Recheck rates and rules for later pay periods, and use the guidance for the correct income year.
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