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Payroll Service-SSP Bill(사대보험)

Social Security Insurance premium is one of employers' liability in Korea without any exception even if hired a part-timer or freelancer who is asking to buy in a work place.

Premium rate is as below;

  1. National pension: 9% (Half and Half for Employer and Employee): 350,000-5,530,000won salary.

  2. Health insurance: 7.84%(same as above)

  3. Employment insurance: 0.9%( same as above); employer pay 0.25%-0.85% depends on the number of employees for the "Employ ability Development devotions.

  4. WorCom: 0.8-1.85%, depends on the industry and no. of employees(Employer's liability)

So roughly it's around 8.5% for employees and 9.5%(average) for employer for your budget.

For the Health and Employment insurance, it'll be adjusted like a "Year-end settlement" based on the previous year's "Year-end settlement" in every April.

For more details, please send email to


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