Korea 4대보험 Quick Reference for Expats 2026

Updated: 2026-05-10 · ~7 minute read · For: foreign workers + dependents in Korea

Korea's four social insurances (4대보험) take 9.4% of every salaried foreigner's paycheck — but with bilateral pension treaties, dependent coverage, and unemployment benefits worth understanding. This guide covers each of the four insurances, how foreigners differ from Koreans, the NPS treaty opt-out that saves ₩293K per month, and the common mistakes that cost expats real money.

1. The four insurances at a glance (2026)

Total employee burden: about 9.4% of monthly salary (varies slightly by exact NHIS calculation). Workers' comp is industry-risk-rated (office work ~0.7%, construction ~3.5%) but always 100% employer-paid by law (Industrial Accident Compensation Insurance Act §7).

2. NPS (National Pension Service)

Korea's public retirement pension. 4.75% from each side (employee + employer) = 9.5% total going into your individual pension account. Capped at salary base of ₩6.17M/month — so maximum monthly contribution is ₩293,000 from each side.

For most foreigners: you have two paths

1. Stay in NPS (default if no treaty). Build Korean pension credits. Claim a lump-sum refund (반환일시금) on permanent departure if your nationality qualifies (most do).
2. Treaty opt-out if your home country has a bilateral social security agreement (next section). Your contributions count toward your home pension instead.

NPS treaty opt-out — countries with bilateral agreements (2026)

• Americas: US, Canada, Brazil, Chile, Peru, Uruguay
• Europe: UK, Germany, France, Netherlands, Belgium, Switzerland, Austria, Denmark, Sweden, Finland, Czech Republic, Hungary, Slovakia, Romania, Bulgaria, Poland, Italy, Spain, Ireland, Luxembourg
• Asia-Pacific: Japan, Australia, India, China, Vietnam, Mongolia, Philippines, Iran, Turkey, Israel, Uzbekistan, Kyrgyzstan

Process to opt out:

1. Request a Certificate of Coverage from your home country's pension authority (US: SSA via ssa.gov/international, Canada: Service Canada, UK: HMRC, Germany: DRV). Free, takes 2-6 weeks.
2. Submit the certificate to your Korean employer's HR / payroll.
3. Employer files exemption with NPS (☎ 1355) — processed within 30 days.
4. NPS withholding stops at next paycheck. Contributions go to home pension instead.
5. Renew before 5-year expiry — request a fresh certificate. Standard exemption is 5 years; one extension typically allowed.

Reverse opt-out: NPS lump-sum refund

If you can't (or didn't) opt out, you can claim back your NPS contributions when leaving Korea permanently:

• E-9 workers (non-professional employment): Always eligible regardless of nationality (since 2007).
• Other foreigners: Eligible if your nationality is on the reciprocal refund list (most are — check at nps.or.kr).

Apply at NPS website within 5 years of departure. Refund includes both employee + employer contributions + interest. Limited withholding tax may apply.

3. NHIS (National Health Insurance)

Universal healthcare — 3.595% from each side (employee + employer) + Long-Term Care 13.14% of NHIS premium (so effectively ~4.07% total employee burden). No income cap, so high earners pay proportionally more.

Coverage: doctor visits, hospital, prescriptions, dental, vaccines, maternity, mental health. About 60-80% covered by NHIS, 20-40% out-of-pocket. Major surgeries, cancer treatment, etc. heavily subsidized.

Dependent coverage (huge financial win)

Add F-1 (family of resident), F-3 (dependent), or F-6 (marriage) family members as dependents — they get full NHIS coverage at no extra premium. Process:

1. Bring passport + ARC + your NHIS card + relationship proof (marriage / birth certificate, apostilled if from outside Korea) to the NHIS office or hospital.
2. Or call NHIS hotline ☎ 1577-1000 (English support available).
3. Coverage typically activates within 1-2 weeks.

If your spouse / child is on a non-recognized visa (e.g., D-2 student spouse), they enroll separately as 지역가입자 (self-employed/regional) — pay their own premium based on income + assets, usually higher than employee-based.

4. EI (Employment Insurance)

Korea's unemployment + parental leave system. 0.9% from employee, 0.9-1.65% from employer (varies by company size). Foreign workers contribute identically to Koreans.

Four main benefits

1. Unemployment benefit (실업급여): 60% of average wage for 120-270 days, depending on age + insured period. Daily cap ₩68,100 in 2026 (≈ ₩2.04M/month). Eligible if involuntarily separated (layoff, contract end). Voluntary resignation generally not eligible — exceptions: harassment, employer relocation 3hr+ commute, family illness/childcare.
2. Parental leave benefit (육아휴직급여): Up to ₩2.5M/month for 12 months for one parent, or 18 months if both share. F-6 / F-2 / F-5 fully eligible. F-3 dependents not employed in Korea typically not eligible (they're not contributing to EI).
3. Childcare leave reduction subsidy: Partial wage if reducing hours to care for children under 8.
4. Vocational training subsidy (훈련비 지원): Korean language courses, professional certifications, career change training. Submit application via Worknet (worknet.go.kr).

5. Workers' Compensation Insurance (산재보험)

Workplace injury + occupational illness coverage. 100% employer-paid (0.7-2.0% of payroll, industry-risk-rated under the Industrial Accident Compensation Insurance Act §7). Office workers ~0.7%, construction ~3.5%, manufacturing ~1.5%.

Foreign workers are covered identically to Koreans — same compensation, same medical care, same disability benefits. Even E-9 / D-3 trainees are fully covered. If injured at work:

1. Get treated immediately at any hospital. Mention it's a work injury (산업재해) — billing goes to workers' comp, not your NHIS.
2. Within 30 days, file claim through Korea Workers' Comp & Welfare Service (KCOMWEL, comwel.or.kr or ☎ 1588-0075). Your employer can file on your behalf.
3. Receive coverage for: full medical bills, 70% of average wage during recovery (산재휴업급여, max 4 years), permanent disability lump-sum if applicable, survivor benefits in fatal cases.

Late claims (90+ days) require additional documentation. Don't delay if you suspect a work-related injury or illness.

6. Special status: F-2 / F-5 / F-6 long-term residents

Permanent residents and marriage migrants are treated identically to Korean nationals for all four insurances:

• Same rates, same benefits, same dependent rules
• NPS contributions count as full credits toward Korean retirement
• F-6 spouses get seamless dependent coverage on NHIS
• Eligible for parental leave (육아휴직급여) and unemployment benefit on same terms as Koreans
• Long-term residents typically maximize NPS for retirement (since they're likely to retire in Korea or claim via bilateral agreement abroad)

7. Top common mistakes

1. Not getting NPS Certificate of Coverage on arrival. ₩293K/month × 60 months = ₩17.5M lost over a 5-year stint. Easy fix: request from your home country's pension authority within first month.
2. Not adding F-6 / F-3 spouse to NHIS. Spouse pays separately as 지역가입자 at higher cost. Adding to your employee NHIS is free.
3. Quitting voluntarily and expecting unemployment. Not eligible unless under specific exceptions (harassment, employer relocation 3hr+, family circumstances). If considering quitting, document the exception case in writing first.
4. Not filing workers' comp within 30 days of injury. Claims after 90 days face additional documentation. File even for minor injuries — could escalate.
5. E-9 leaving without claiming NPS refund. Must apply within 5 years of departure. Free to apply via NPS website.
6. Forgetting to update HR with treaty status when changing jobs. Each new employer needs a fresh Certificate of Coverage for NPS opt-out to continue.
7. Self-employed F-2 / F-5 not enrolling in NHIS. When you stop being employee-based, you must enroll as 지역가입자 within 14 days. Fines + retroactive premium when caught.

Tools to use

⚠️ This guide reflects rates and rules as of May 2026. Korean social insurance rates change annually (typically January). Always verify current rates: NPS ☎ 1355, NHIS ☎ 1577-1000, EI ☎ 1350, KCOMWEL ☎ 1588-0075. Not a substitute for advice from a licensed Korean labor attorney (노무사) for complex claims.