์ˆ˜์‹ ๊ฒ€์ฆ ์™„๋ฃŒ 2026
๋ฐ์ดํ„ฐ๋Š” ์‚ฌ์šฉ์ž์˜ ๊ธฐ๊ธฐ์— ์ €์žฅ๋ฉ๋‹ˆ๋‹ค

๊ธ‰์—ฌ ๋ฐ ์„ธ๊ธˆ ๊ณ„์‚ฐ๊ธฐ (์ด์•ก / ์‹ค์ˆ˜๋ น์•ก)

Statutory salary and payroll tax calculator for South Korea. Compute net salary from gross or calculate total employer costs including ๊ทผ๋กœ์†Œ๋“์„ธ ๋ฐ ์ง€๋ฐฉ์†Œ๋“์„ธ (6.6%), 4๋Œ€ ๋ณดํ—˜ ๊ทผ๋กœ์ž ๋ถ€๋‹ด๊ธˆ (9.4%), and 4๋Œ€ ๋ณดํ—˜ ์‚ฌ์—…์ฃผ ๋ถ€๋‹ด๊ธˆ (11%).

์ž…๋ ฅ ๋งค๊ฐœ๋ณ€์ˆ˜
๊ณ„์‚ฐ ๋ชจ๋“œ
์ด๊ธ‰์—ฌ(ํ•ฉ์˜๋œ ๊ธˆ์•ก)
๊ฐ„๋‹จํ•œ ๊ธˆ์•ก:
์„ธ์œจ ๋ฐ ๋ฒ•์ • ์‚ฌ์ „ ์„ค์ •:
16% + 11% NIC
๊ณต์‹ ์„ธ๋ฌด ๋‹น๊ตญ ๋ฐ ์ถœ์ฒ˜:(South Korea)
nts.go.kr
์†Œ๋“์„ธ(PIT):๊ทผ๋กœ์†Œ๋“์„ธ ๋ฐ ์ง€๋ฐฉ์†Œ๋“์„ธ
๊ทผ๋กœ์ž ๋ถ€๋‹ด๊ธˆ:4๋Œ€ ๋ณดํ—˜ ๊ทผ๋กœ์ž ๋ถ€๋‹ด๊ธˆ
๊ณ ์šฉ์ฃผ ๋ถ€๋‹ด๊ธˆ:4๋Œ€ ๋ณดํ—˜ ์‚ฌ์—…์ฃผ ๋ถ€๋‹ด๊ธˆ
๊ณ„์‚ฐ ๊ฒฐ๊ณผ
์ด๊ธ‰์—ฌ โ†’ ์ˆœ๊ธ‰์—ฌ
์ˆœ๊ธ‰์—ฌ(์‹ค์ˆ˜๋ น์•ก)
โ‚ฉ2,940,000.00
์ด๊ธ‰์—ฌ(ํ•ฉ์˜๋œ ๊ธˆ์•ก)
โ‚ฉ3,500,000.00
๊ทผ๋กœ์†Œ๋“์„ธ ๋ฐ ์ง€๋ฐฉ์†Œ๋“์„ธ (6.6%)- โ‚ฉ231,000.00
4๋Œ€ ๋ณดํ—˜ ๊ทผ๋กœ์ž ๋ถ€๋‹ด๊ธˆ (9.4%)- โ‚ฉ329,000.00
์ด ์ง์› ๊ณต์ œ์•ก (16%)- โ‚ฉ560,000.00
4๋Œ€ ๋ณดํ—˜ ์‚ฌ์—…์ฃผ ๋ถ€๋‹ด๊ธˆ (11%)+ โ‚ฉ385,000.00
๊ณ ์šฉ์ฃผ ์ด๋น„์šฉ
โ‚ฉ3,885,000.00
๋น„์šฉ ๋ฐ ์„ธ๊ธˆ ๋ถ„๋ฐฐ ๋‚ด์—ญ:24.3% ์ด ๊ณ ์šฉ์ฃผ ๊ธ‰์—ฌ ๋น„์šฉ ์ค‘
์‹ค์ˆ˜๋ น์•ก (75.68%)์ง์› ๊ณต์ œ์•ก (14.41%)๊ณ ์šฉ์ฃผ ๋ถ€๋‹ด๊ธˆ (9.91%)

๊ธ‰์—ฌ ์ง€๊ธ‰ ์ฃผ๊ธฐ๋ณ„ ๋‚ด์—ญ

ํ‘œ์ค€ ๊ธฐ๊ฐ„๋ณ„ ์˜ˆ์ƒ ์ด๊ธ‰์—ฌ, ๋ฒ•์ • ๊ณต์ œ์•ก, ์‹ค์ˆ˜๋ น์•ก ๋ฐ ์ด ๊ณ ์šฉ์ฃผ ๋น„์šฉ

์ด๊ธ‰์—ฌ โ†’ ์ˆœ๊ธ‰์—ฌ
๊ธฐ๊ฐ„์ด๊ธ‰์—ฌ๊ทผ๋กœ์ž ์„ธ๊ธˆ์‹ค์ˆ˜๋ น์•ก (์ˆœ์•ก)์ด ๊ณ ์šฉ์ฃผ ๋น„์šฉ
์—ฐ๊ฐ„ (1๋…„)
โ‚ฉ42,000,000.00- โ‚ฉ6,720,000.00โ‚ฉ35,280,000.00โ‚ฉ46,620,000.00
์›”๊ฐ„ (1๊ฐœ์›”)๊ธฐ๋ณธ๊ธ‰
โ‚ฉ3,500,000.00- โ‚ฉ560,000.00โ‚ฉ2,940,000.00โ‚ฉ3,885,000.00
์ผ๊ฐ„ (1์ผ)
โ‚ฉ162,790.70- โ‚ฉ26,046.51โ‚ฉ136,744.19โ‚ฉ180,697.67
์‹œ๊ฐ„๋‹น (1์‹œ๊ฐ„)
โ‚ฉ20,833.33- โ‚ฉ3,333.33โ‚ฉ17,500.00โ‚ฉ23,125.00
๊ณ„์‚ฐ ๊ณต์‹ ๋ฐ ๋…ผ๋ฆฌ

๊ธ‰์—ฌ ๋ฐ ์„ธ๊ธˆ ๊ณ„์‚ฐ ๋ฐฉ์‹: ๊ณต์‹ ๋ฐ ๋ชจ๋ธ

์ง์›, HR ์ „๋ฌธ๊ฐ€ ๋ฐ ํšŒ๊ณ„์‚ฌ๋ฅผ ์œ„ํ•œ ์ˆ˜ํ•™ ๊ณต์‹๊ณผ ๋ฒ•์ • ๊ธ‰์—ฌ ๊ณ„์‚ฐ ์•Œ๊ณ ๋ฆฌ์ฆ˜์ž…๋‹ˆ๋‹ค.

1

์ด๊ธ‰์—ฌ์—์„œ ์ˆœ๊ธ‰์—ฌ ๊ณ„์‚ฐ(์ง์› ๊ณต์ œ)

์ด๊ธ‰์—ฌ์—์„œ ์†Œ๋“์„ธ์™€ ์ง์› ๋ฒ•์ • ์‚ฌํšŒ๋ณดํ—˜๋ฃŒ๋ฅผ ๊ณต์ œํ•œ ํ›„์˜ ์ˆœ์ˆ˜๋ น์•ก์„ ๊ณ„์‚ฐํ•ฉ๋‹ˆ๋‹ค.

NetGrossโˆ’(์†Œ๋“์„ธ+์ง์› ์‚ฌํšŒ๋ณดํ—˜๋ฃŒ)
Net = Gross ร— (1 โˆ’ 0.16) = Gross ร— 0.84
2

์ˆœ๊ธ‰์—ฌ์—์„œ ์ด๊ธ‰์—ฌ ๊ณ„์‚ฐ(์ด๊ธ‰์—ฌ ์—ญ์‚ฐ)

์ง์›์—๊ฒŒ ๋ชฉํ‘œ ์ˆœ์ˆ˜๋ น์•ก์„ ์ง€๊ธ‰ํ•˜๋Š” ๋ฐ ํ•„์š”ํ•œ ์ด ๊ธ‰์—ฌ ์˜ˆ์‚ฐ์„ ์‚ฐ์ •ํ•ฉ๋‹ˆ๋‹ค.

Gross
Net1 โˆ’ (์„ธ์œจ % / 100)
Gross = Net / 0.84 (์ด ์ง์› ๊ณต์ œ์•ก: 16%)
3

์ด ๊ณ ์šฉ์ฃผ ์ฑ„์šฉ ๋ฐ ๊ธ‰์—ฌ ๋น„์šฉ

ํ•ฉ์˜๋œ ์ด๊ธ‰์—ฌ์™€ ์˜๋ฌด ๊ณ ์šฉ์ฃผ ์‚ฌํšŒ๋ณด์žฅ ๊ธฐ์—ฌ๊ธˆ์„ ํฌํ•จํ•œ ์ด์ง€์ถœ์„ ๊ณ„์‚ฐํ•ฉ๋‹ˆ๋‹ค.

์ด๋น„์šฉGross+๊ณ ์šฉ์ฃผ ์‚ฌํšŒ๋ณดํ—˜๋ฃŒ (11%)
Total Cost = Gross ร— 1.11
์ˆ˜ํ•™์  ํ‘œ๊ธฐ ๋ฐ ๋ณ€์ˆ˜
์ด๊ธ‰์—ฌ โ€” ์„ธ๊ธˆ๊ณผ ์‚ฌํšŒ๋ณด์žฅ ์›์ฒœ์ง•์ˆ˜์•ก์„ ๊ณต์ œํ•˜๊ธฐ ์ „ ๊ทผ๋กœ๊ณ„์•ฝ์„œ์— ํ•ฉ์˜๋œ ์ด ๊ธ‰์—ฌ์ž…๋‹ˆ๋‹ค.
์ˆœ๊ธ‰์—ฌ(์‹ค์ˆ˜๋ น์•ก) โ€” ์ง์›์˜ ์€ํ–‰ ๊ณ„์ขŒ๋กœ ์‹ค์ œ ์ž…๊ธˆ๋˜๋Š” ์ •ํ™•ํ•œ ์ˆœ์ง€๊ธ‰์•ก์ž…๋‹ˆ๋‹ค.
๊ฐœ์ธ์†Œ๋“์„ธ(PIT) โ€” ์ง์›์˜ ์†Œ๋“์—์„œ ์ง์ ‘ ์›์ฒœ์ง•์ˆ˜๋˜๋Š” ๋ฒ•์ • ๊ฐœ์ธ์†Œ๋“์„ธ์ž…๋‹ˆ๋‹ค.
์ง์› ์‚ฌํšŒ๋ณดํ—˜๋ฃŒ โ€” ์ง์›์ด ๋ถ€๋‹ดํ•˜๋Š” ์˜๋ฌด ์—ฐ๊ธˆ, ์˜๋ฃŒ๋ณดํ—˜ ๋˜๋Š” ๋ณดํ—˜ ๊ณต์ œ์•ก์ž…๋‹ˆ๋‹ค.
๊ณ ์šฉ์ฃผ ๊ธ‰์—ฌ ๋ถ€๋‹ด๊ธˆ โ€” ๊ตญ๊ฐ€ ์‚ฌํšŒ๋ณดํ—˜ ๋ฐ ์—ฐ๊ธˆ ๊ธฐ๊ธˆ์— ๊ณ ์šฉ์ฃผ๊ฐ€ ์˜๋ฌด์ ์œผ๋กœ ๋‚ฉ๋ถ€ํ•˜๋Š” ๋ถ€๋‹ด๊ธˆ์ž…๋‹ˆ๋‹ค.
์ด ๊ณ ์šฉ์ฃผ ๋น„์šฉ โ€” ๊ทผ๋กœ์ž๋ฅผ ๊ณ ์šฉํ•˜๊ธฐ ์œ„ํ•ด ์‚ฌ์—…์ฒด๊ฐ€ ๋ถ€๋‹ดํ•˜๋Š” ์ด๋น„์šฉ์ž…๋‹ˆ๋‹ค(์ด๊ธ‰์—ฌ + ๊ณ ์šฉ์ฃผ ๋ถ€๋‹ด๊ธˆ).

์ด ๋„๊ตฌ ํ‰๊ฐ€ํ•˜๊ธฐ

์—ฌ๋Ÿฌ๋ถ„์˜ ์˜๊ฒฌ์€ ์ด ๋„๊ตฌ๋ฅผ ๊ฐœ์„ ํ•˜๋Š” ๋ฐ ๋„์›€์ด ๋ฉ๋‹ˆ๋‹ค

โ€”/ 5
์ด ๋„๊ตฌ๋ฅผ ๊ฐ€์žฅ ๋จผ์ € ํ‰๊ฐ€ํ•ด ๋ณด์„ธ์š”!
์ด ๋„๊ตฌ๋ฅผ ๊ฐ€์žฅ ๋จผ์ € ํ‰๊ฐ€ํ•ด ๋ณด์„ธ์š”!

์œ ์‚ฌํ•œ ๋„๊ตฌ

๋Œ€์ถœ ๋ฐ ํˆฌ์žTOP

๋ณต๋ฆฌ ๊ณ„์‚ฐ๊ธฐ

์‹ค์‹œ๊ฐ„ ์ฐจํŠธ์™€ ๋ถ„์„ ์ผ์ •์„ ํ†ตํ•ด ๋ณต๋ฆฌ ๋ฐ ๋‹จ๋ฆฌ ์ด์ž, ํˆฌ์ž ์„ฑ์žฅ, ์ €์ถ• ๋ˆ„์ ์•ก์„ ๊ณ„์‚ฐํ•˜์„ธ์š”.

๊ณ„์‚ฐ์œผ๋กœ ์ด๋™
๋Œ€์ถœ ๋ฐ ํˆฌ์žTOP

๋Œ€์ถœ ๊ณ„์‚ฐ๊ธฐ

๋Œ€์ถœ ์ƒํ™˜์•ก์„ ๊ณ„์‚ฐํ•˜๊ณ , ์›๋ฆฌ๊ธˆ ๊ท ๋“ฑ์ƒํ™˜๊ณผ ์›๊ธˆ ๊ท ๋“ฑ์ƒํ™˜ ์ผ์ •์„ ๋น„๊ตํ•˜๋ฉฐ, ์ถ”๊ฐ€ ์ƒํ™˜์„ ์‹œ๋ฎฌ๋ ˆ์ด์…˜ํ•˜๊ณ , ๋งŒ๊ธฐ ์ผ์‹œ์ƒํ™˜ ๋˜๋Š” ์ด์ž๋งŒ ๋‚ฉ๋ถ€ํ•˜๋Š” ์˜ต์…˜์„ ์‚ดํŽด๋ณด์„ธ์š”.

๊ณ„์‚ฐ์œผ๋กœ ์ด๋™
๋Œ€์ถœ ๋ฐ ํˆฌ์žTOP

์‹ ์šฉ์นด๋“œ ์ƒํ™˜ ๊ณ„์‚ฐ๊ธฐ

์‹ ์šฉ์นด๋“œ ์ƒํ™˜ ๊ธฐ๊ฐ„์„ ๊ณ„์‚ฐํ•˜๊ณ , ์ตœ์†Œ ๊ฒฐ์ œ์•ก ํ•จ์ •์—์„œ ๋ฒ—์–ด๋‚˜๋ฉฐ, ์›” ์ถ”๊ฐ€ ๋‚ฉ๋ถ€์•ก์„ ์‹œ๋ฎฌ๋ ˆ์ด์…˜ํ•˜๊ณ , ์ •ํ™•ํ•œ ์ด์ž ์ ˆ๊ฐ์•ก์„ ํ™•์ธํ•˜์„ธ์š”.

๊ณ„์‚ฐ์œผ๋กœ ์ด๋™

์ž์ฃผ ๋ฌป๋Š” ์งˆ๋ฌธ (FAQ)

QWhat taxes and statutory contributions are deducted from a salary in South Korea?

Under standard payroll regulations in South Korea, mandatory employee withholdings include ๊ทผ๋กœ์†Œ๋“์„ธ ๋ฐ ์ง€๋ฐฉ์†Œ๋“์„ธ (standard 6.6%) and employee social contributions (4๋Œ€ ๋ณดํ—˜ ๊ทผ๋กœ์ž ๋ถ€๋‹ด๊ธˆ at 9.4%). Net take-home pay is the remaining balance after these deductions.

QWho pays statutory employer social security contributions in South Korea?

Employer contributions (4๋Œ€ ๋ณดํ—˜ ์‚ฌ์—…์ฃผ ๋ถ€๋‹ด๊ธˆ, standard statutory rate 11%) are paid directly by the employer on top of agreed gross compensation. They are not deducted from the employee's net earnings.

QHow do statutory deductions and reliefs work in South Korea?

Tax authorities in South Korea apply tax bands, allowances, and social insurance thresholds according to official statutory guidelines (https://www.nts.go.kr).

QHow do you calculate Gross salary from target Net take-home pay in South Korea?

To calculate the required Gross salary from Net take-home pay in KRW, divide the Net amount by (1 โˆ’ 0.16). For example: Gross = Net / 0.84.

QWhat is the Total Employer Cost for hiring an employee in South Korea?

Total Employer Cost equals Gross salary plus mandatory employer contributions (4๋Œ€ ๋ณดํ—˜ ์‚ฌ์—…์ฃผ ๋ถ€๋‹ด๊ธˆ at 11%). For example, a gross salary of 3ย 500ย 000 KRW corresponds to a total employer budget of approximately 3ย 885ย 000 KRW.

Qํ•œ๊ณ„ ์„ธ์œจ๊ณผ ์‹คํšจ ์„ธ์œจ์˜ ์ฐจ์ด๋Š” ๋ฌด์—‡์ธ๊ฐ€์š”?

ํ•œ๊ณ„ ์„ธ์œจ์€ ๋งˆ์ง€๋ง‰์œผ๋กœ ๋ฒˆ ํŒŒ์šด๋“œ ๋˜๋Š” ๋‹ฌ๋Ÿฌ์— ๋Œ€ํ•ด ๋‚ฉ๋ถ€ํ•˜๋Š” ์„ธ๊ธˆ์˜ ๋น„์œจ๋กœ, ์ ์šฉ๋˜๋Š” ๊ฐ€์žฅ ๋†’์€ ์„ธ์œจ ๊ตฌ๊ฐ„์— ํ•ด๋‹นํ•ฉ๋‹ˆ๋‹ค. ์‹คํšจ ์„ธ์œจ์€ ๋ชจ๋“  ์„ธ์œจ ๊ตฌ๊ฐ„์„ ํ†ตํ‹€์–ด ์ด ์ด์†Œ๋“ ์ค‘ ์„ธ๊ธˆ์œผ๋กœ ์‹ค์ œ ๋‚ฉ๋ถ€ํ•œ ๋น„์œจ๋กœ, ์ด ์„ธ๊ธˆ์„ ์ด๊ธ‰์—ฌ๋กœ ๋‚˜๋ˆ„์–ด ๊ณ„์‚ฐํ•ฉ๋‹ˆ๋‹ค. ๋ˆ„์ง„ ์„ธ์œจ ๊ตฌ๊ฐ„์—์„œ๋Š” ์ฒ˜์Œ ๋ฒŒ์–ด๋“ค์ธ ์†Œ๋“์— ๋” ๋‚ฎ์€ ์„ธ์œจ์ด ์ ์šฉ๋˜๋ฏ€๋กœ ์‹คํšจ ์„ธ์œจ์€ ํ•œ๊ณ„ ์„ธ์œจ๋ณด๋‹ค ๋‚ฎ์Šต๋‹ˆ๋‹ค.

์žฌ์ • ๋ฐ ๊ทœ์ œ ๋ฉด์ฑ… ์กฐํ•ญ

์ •๋ณด ์ œ๊ณต ๋ชฉ์ ์œผ๋กœ๋งŒ enetko์—์„œ ์ƒ์„ฑ๋˜์—ˆ์Šต๋‹ˆ๋‹ค. ์ˆ˜์น˜๋Š” ์ž…๋ ฅํ•œ ๊ฐ’์„ ๊ธฐ๋ฐ˜์œผ๋กœ ํ•˜๋ฉฐ ์žฌ์ •, ์„ธ๋ฌด ๋˜๋Š” ๋ฒ•๋ฅ  ์ž๋ฌธ์„ ๊ตฌ์„ฑํ•˜์ง€ ์•Š์Šต๋‹ˆ๋‹ค.