Korean Payslip Explained in English — Every Line of Your 급여명세서

The sample is filled in with made-up details and example amounts to show the layout. Your own form may look a little different.

Every line, explained

The words on the sample above, in order.

성명seongmyeongseongmyeongNameYour name as the employer has it on file — usually as on your residence card.

사원번호sawonbeonhosawonbeonhoEmployee numberYour number in the company payroll. Some payslips show your date of birth (생년월일) here instead.

지급일jigeubiljigeubilPaydayThe date the money was paid. Korean law requires full pay at least once a month on a fixed day.

기본급gibongeupgibongeupBase payYour basic monthly wage from the contract, before any allowances. ₩2,717,000 for 209 paid hours is ₩13,000 an hour — your “ordinary hourly wage” (통상시급), which overtime is based on.

연장근로수당yeonjanggeunrosudangyeonjanggeunrosudangOvertime payPay for hours beyond 8 a day or 40 a week: at least 1.5 × your ordinary hourly wage at workplaces with 5 or more employees. Night work (10 pm–6 am, 야간근로수당) and holiday work (휴일근로수당) have their own lines.

식대 (비과세)sikdaesikdaeMeal allowance (tax-free)Up to ₩200,000 a month of meal allowance is tax-free (비과세), so it is not counted for income tax or the insurances. That is why your deductions are worked out on ₩2,912,000 here, not ₩3,112,000.

지급 합계jigeup hapgyejigeup hapgyeTotal payEverything paid before deductions (지급 합계 or 지급액 계).

국민연금gungminyeongeumgungminyeongeumNational Pension4.75% of your pay in 2026 (your employer pays another 4.75%). Some nationalities are exempt, and many foreigners can claim it back when they leave Korea — see the pension refund guide.

건강보험geongangboheomgeongangboheomHealth insurance3.595% of your pay in 2026 (your employer pays the same). It covers you at hospitals and pharmacies.

장기요양보험janggiyoyangboheomjanggiyoyangboheomLong-term care insuranceAdded on top of health insurance: 13.14% of the health insurance amount in 2026 (₩104,680 × 13.14% ≈ ₩13,750).

고용보험goyongboheomgoyongboheomEmployment insurance0.9% of your pay. It funds unemployment benefits. For some visa types it is optional — ask your employer if you are enrolled.

소득세sodeuksesodeukseIncome taxWithheld every month from the National Tax Service table (간이세액표), based on your pay and number of dependents. The final amount is settled in year-end tax settlement (연말정산) the following January–February.

지방소득세jibangsodeuksejibangsodeukseLocal income taxAlways 10% of the income tax line (₩66,220 × 10% = ₩6,622, shown as ₩6,620).

공제 합계gongje hapgyegongje hapgyeTotal deductionsThe sum of all the lines above it.

실지급액siljigeubaeksiljigeubaekNet pay (take-home)What actually reaches your bank account: total pay minus total deductions.

연장근로수당yeonjanggeunrosudangyeonjanggeunrosudangHow each amount was calculatedThe law requires the payslip to show how allowances were worked out — for overtime, night and holiday work, the number of hours. Check the hours against your own records.

Other words you may see

야간근로수당yagangeunrosudangyagangeunrosudangNight work payExtra 0.5 × hourly wage for work between 10 pm and 6 am (workplaces with 5+ employees).

휴일근로수당hyuilgeunrosudanghyuilgeunrosudangHoliday work payPay for working on a paid holiday — 1.5 × for the first 8 hours, 2 × beyond that (5+ employees).

주휴수당juhyusudangjuhyusudangWeekly holiday allowanceOne paid day off a week if you work 15+ hours a week. Usually inside base pay for monthly salaries; a separate line for hourly jobs.

상여금sangyeogeumsangyeogeumBonusBonus pay, if your contract has one.

연차수당yeonchasudangyeonchasudangUnused annual leave payPay for annual leave days you did not use.

차량유지비charyangyujibicharyangyujibiCar allowanceUp to ₩200,000 a month can be tax-free if you use your own car for work and get no separate travel costs.

소득세 환급sodeukse hwangeupsodeukse hwangeupTax refundA refund from year-end tax settlement, often added in February or March pay.

정산jeongsanjeongsanSettlementAn adjustment for an earlier month, such as insurance or tax recalculated.

What to check

Since November 19, 2021, every employer — even with fewer than 5 workers — must give you a payslip each payday, on paper or electronically.
It must show your name, payday, total pay, each pay item, how each was calculated (hours for overtime, night and holiday work) and each deduction.
Divide your base pay by your paid hours (209 for a 40-hour week). If the result is under the minimum wage — ₩10,320 an hour in 2026, ₩10,700 from 2027 — talk to your employer or call 1350.
Put your monthly pay into the salary calculator to compare the insurance and tax lines.

Check the numbers

Official websites

Ministry of Employment and Labor (고용노동부) — call 1350 www.moel.go.kr
National Tax Service (국세청) www.nts.go.kr

KoreaSum is not a government website.

We check these guides against official sources, but rules and forms change. Last checked October 13, 2026. For your own case, ask the office named on your bill or call the help line listed above.

Korean Payslip Explained 급여명세서 · 임금명세서

기본 정보Details

지급 내역Payments

공제 내역Deductions

계산 방법How it was worked out

Every line, explained

Other words you may see

What to check

Check the numbers

Official websites

Related

All bills and contracts