The four major insurances are national pensions, health insurance (including long-term health insurance), employment insurance, health insurance. Businesses that employ even one worker are, in principle, all subject to membership, and the insurance premiums are divided between the worker and the business owner according to the proportions laid down by law. The deduction of the salary statement seems complicated, but if you only know the rate structure, you can directly calculate why each item is that amount.
This article separates the base rate in 2026 from the worker burden and the business owner burden, and calculates the actual deduction amount per item, for example, of the monthly tax pay of 300 thousand yuan. Take-home pay calculatorComparison of comparison amounts. Take-Home Pay TicketsYou can check it right away.
Look at the 2026 insurance rate.
4 Insurance benefits out of salary. Monthly Payment (Monthly Payment)The rates charged by employees and business owners each are as follows.
| Insurance is | The gun rate. | The burden. | The business burden. |
|---|---|---|---|
| National pensions | 9% | 4.5% | 4.5% |
| health insurance | 7.09% | 3.545% | 3.545% |
| Insurance organ | 12.95% of health insurance | 12.95% of your health insurance | 12.95% of business health insurance |
| Employment insurance (employment insurance) | 1.8% | 0.9% | 0.9% |
| Employment Insurance (employment capacity development) | by scale 0.25 to 0.85% | No is | Total (per enterprise size 0.25 to 0.85%) |
| Insurance | 업종별 상이 | No is | Total (decising according to occupational disaster risk) |
The National Pension shall be charged only on the basis of the above-mentioned amount and shall be charged only on the basis of the above-mentioned amount, and shall be charged on the basis of the above-mentioned amount and shall be charged on the basis of the above-mentioned amount and shall be charged on the basis of the above-mentioned amount and shall be charged on the basis of the above-mentioned amount and shall be charged on the basis of the above-mentioned amount and shall be charged on the basis of the above-mentioned amount and shall be charged on the basis of the above-mentioned amount and shall be charged on the basis of the above-mentioned amount.
Amount of Payment – $300 per month.
If you do not look at the rate table, we will calculate the item-specific deduction amount on the basis of the monthly tax fee of 300,000 (excluding the amount after surcharge tax).
| 항목 | calculated | The burden. | The business burden. |
|---|---|---|---|
| National pensions | 3,000,000 × 4.5% | by 135,000 | by 135,000 |
| health insurance | 3,000,000 × 3.545% | from 106,350 | from 106,350 |
| Insurance organ | Health insurance 106.350 × 12.95% | by 13772 | by 13772 |
| Employment insurance (employment insurance) | 3,000,000 × 0.9% | 27 thousand | 27 thousand |
| Employment and Employability. | 3,000,000 × 0.25~0.85% | — | 7,500 to 25,500 |
| Insurance | Appropriate level of application. | — | 업종별 상이 |
| jointly | — | 282,122 (about 9.4%) | 289,622 million more. |
That is to say, a worker with a monthly tax pay of 300,000 euros will be charged about 28,000,000 euros per month with four major insurance premiums, and the business owner will pay more than that separately for one worker with the same tax. Here the income tax and local income tax are added, and the final take-home pay is determined. Take-home pay calculatorCheck it out.
Each insurance guarantees.
- National pensions — The old-age pension is the key, and the disability pension and the family pension are also paid in the event of death. The monthly insurance premiums form the basis of the pension amount along with the period of subscription.
- health insurance — When using hospitals and pharmacies, a substantial part of the medical expenses will be borne by the public to reduce the personal expenses.
- Insurance organ — Support visiting care, use of nursing facilities, etc. When it is difficult to live daily with elderly diseases and so on. There is no separate subscription procedure for the way it is added to health insurance.
- Employment Insurance — Employment benefits (employment benefits), maternity leave benefits, maternity leave benefits before and after childbirth leave benefits. Employment stability and job capacity development business sections covered by the business owner are used for employee vocational training support.
- Insurance — Treatment costs (health allowance), leave allowance, disability allowance and so on for work-related accidents and illnesses.Instead of no worker burden at all, the guarantee is the structure the worker receives.