Korea Payroll & Tax (kkuldogu)

South Korea take-home pay for an employee: monthly net salary after national pension, health and long-term care insurance, employment insurance, and withheld income tax (2026 NTS simplified withholding table) plus local income tax.

{
  "type": "object",
  "properties": {
    "annualSalary": {
      "type": "number",
      "minimum": 0,
      "description": "Gross annual salary (KRW)"
    },
    "monthlySalary": {
      "type": "number",
      "minimum": 0,
      "description": "Gross monthly salary; overrides annualSalary (KRW)"
    },
    "nonTaxable": {
      "type": "number",
      "minimum": 0,
      "description": "Monthly non-taxable allowances, e.g. meal allowance; default 200000 (KRW)"
    },
    "dependents": {
      "type": "integer",
      "minimum": 1,
      "maximum": 20,
      "description": "Dependents for withholding, including self; default 1"
    },
    "children8to20": {
      "type": "integer",
      "minimum": 0,
      "maximum": 10,
      "description": "Children aged 8-20 among dependents; default 0"
    },
    "severanceIncluded": {
      "type": "boolean",
      "description": "Annual salary includes severance (divided by 13); default false"
    }
  },
  "$schema": "http://json-schema.org/draft-07/schema#"
}

South Korea four major social insurances (national pension, health, long-term care, employment) for a monthly wage: employee deductions and employer contributions at 2026 rates.

{
  "type": "object",
  "properties": {
    "monthlyPay": {
      "type": "number",
      "minimum": 0,
      "description": "Gross monthly pay (KRW)"
    },
    "nonTaxable": {
      "type": "number",
      "minimum": 0,
      "description": "Monthly non-taxable allowances; default 200000 (KRW)"
    },
    "employerSize": {
      "type": "string",
      "enum": [
        "under150",
        "150plus_priority",
        "150to999",
        "1000plus"
      ],
      "description": "Employer headcount bracket for the employer employment-insurance rate; default under150"
    }
  },
  "required": [
    "monthlyPay"
  ],
  "$schema": "http://json-schema.org/draft-07/schema#"
}

South Korea statutory severance pay (toejikgeum): 30 days of average wage per year of service, with retirement income tax, from hire date, last working day and last 3 months of pay.

{
  "type": "object",
  "properties": {
    "startDate": {
      "type": "string",
      "pattern": "^\\d{4}-\\d{2}-\\d{2}$",
      "description": "Hire date (YYYY-MM-DD)"
    },
    "lastWorkDate": {
      "type": "string",
      "pattern": "^\\d{4}-\\d{2}-\\d{2}$",
      "description": "Last working day; default today (YYYY-MM-DD)"
    },
    "monthlyPay": {
      "type": "number",
      "minimum": 0,
      "description": "Average monthly pay for the last 3 months (KRW)"
    },
    "annualBonus": {
      "type": "number",
      "minimum": 0,
      "description": "Bonuses paid in the last 12 months (KRW)"
    },
    "annualLeavePay": {
      "type": "number",
      "minimum": 0,
      "description": "Annual-leave allowance paid in the last 12 months (KRW)"
    }
  },
  "required": [
    "startDate",
    "monthlyPay"
  ],
  "$schema": "http://json-schema.org/draft-07/schema#"
}

South Korea retirement income tax on a severance payment: service-year deduction, converted-pay deduction, national and local tax, and the reduced tax if received as an IRP pension.

{
  "type": "object",
  "properties": {
    "severancePay": {
      "type": "number",
      "minimum": 0,
      "description": "Severance pay before tax (KRW)"
    },
    "startDate": {
      "type": "string",
      "pattern": "^\\d{4}-\\d{2}-\\d{2}$",
      "description": "Hire date (YYYY-MM-DD)"
    },
    "lastWorkDate": {
      "type": "string",
      "pattern": "^\\d{4}-\\d{2}-\\d{2}$",
      "description": "Last working day; default today (YYYY-MM-DD)"
    }
  },
  "required": [
    "severancePay",
    "startDate"
  ],
  "$schema": "http://json-schema.org/draft-07/schema#"
}

South Korea paid annual leave under the Labor Standards Act: days currently available, remaining days, next accrual, and payout value of unused leave.

{
  "type": "object",
  "properties": {
    "startDate": {
      "type": "string",
      "pattern": "^\\d{4}-\\d{2}-\\d{2}$",
      "description": "Hire date (YYYY-MM-DD)"
    },
    "referenceDate": {
      "type": "string",
      "pattern": "^\\d{4}-\\d{2}-\\d{2}$",
      "description": "Date to evaluate; default today (YYYY-MM-DD)"
    },
    "basis": {
      "type": "string",
      "enum": [
        "hire",
        "fiscal"
      ],
      "description": "Accrual basis: hire-date anniversary or calendar (fiscal) year; default hire"
    },
    "usedDays": {
      "type": "number",
      "minimum": 0,
      "description": "Leave days already used in the current period"
    },
    "monthlyOrdinaryWage": {
      "type": "number",
      "minimum": 0,
      "description": "Monthly ordinary wage, for the payout value (KRW)"
    }
  },
  "required": [
    "startDate"
  ],
  "$schema": "http://json-schema.org/draft-07/schema#"
}

South Korea unemployment benefit (job-seeking allowance, silup geupyeo): daily amount with 2026 cap and floor, number of benefit days, and total.

{
  "type": "object",
  "properties": {
    "lastWorkDate": {
      "type": "string",
      "pattern": "^\\d{4}-\\d{2}-\\d{2}$",
      "description": "Last working day; default today (YYYY-MM-DD)"
    },
    "age": {
      "type": "integer",
      "minimum": 15,
      "maximum": 100,
      "description": "Age at separation"
    },
    "insuredYears": {
      "type": "number",
      "minimum": 0,
      "description": "Years insured under employment insurance"
    },
    "monthlyPay": {
      "type": "number",
      "minimum": 0,
      "description": "Average monthly pay for the last 3 months (KRW)"
    },
    "dailyContractHours": {
      "type": "integer",
      "minimum": 1,
      "maximum": 8,
      "description": "Contracted hours per day, for the floor; default 8"
    },
    "disabled": {
      "type": "boolean",
      "description": "Registered disability; default false"
    }
  },
  "required": [
    "age",
    "insuredYears",
    "monthlyPay"
  ],
  "$schema": "http://json-schema.org/draft-07/schema#"
}

South Korea parental leave benefit from employment insurance, month by month with caps, including the 6+6 both-parents scheme and single parents.

{
  "type": "object",
  "properties": {
    "monthlyOrdinaryWage": {
      "type": "number",
      "minimum": 0,
      "description": "Monthly ordinary wage (KRW)"
    },
    "months": {
      "type": "integer",
      "minimum": 1,
      "maximum": 18,
      "description": "Months of leave; default 12"
    },
    "mode": {
      "type": "string",
      "enum": [
        "normal",
        "both_parents",
        "single_parent"
      ],
      "description": "normal, both_parents (6+6 scheme, child under 18 months) or single_parent; default normal"
    },
    "spouseMonthlyOrdinaryWage": {
      "type": "number",
      "minimum": 0,
      "description": "Spouse's monthly ordinary wage, both_parents only (KRW)"
    },
    "spouseMonths": {
      "type": "integer",
      "minimum": 1,
      "maximum": 18,
      "description": "Spouse leave months, both_parents only; default 6"
    }
  },
  "required": [
    "monthlyOrdinaryWage"
  ],
  "$schema": "http://json-schema.org/draft-07/schema#"
}