South Korea payslip template (임금명세서)
Create a Korean wage statement (임금명세서 / 급여명세서) with the items the Labor Standards Act requires. The Korea preset fills in earning lines such as 기본급, 연장근로수당 and 식대, and the social insurance and tax deduction lines: national pension, health insurance, long-term care insurance, employment insurance, income tax and local income tax.
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You enter every amount — PayslipKit does not calculate insurance contributions or withholding tax. Your data stays in your browser, and you can download an A4 PDF in Korean or English.
Lines pre-filled for South Korea
Rename, remove or add lines as needed. Lines left at zero are hidden once you enter amounts.
Earnings
- Base pay · 기본급
- Overtime work allowance · 연장근로수당
- Night work allowance · 야간근로수당
- Holiday work allowance · 휴일근로수당
- Position allowance · 직책수당
- Meal allowance · 식대
- Bonus · 상여금
Employee deductions
- National pension · 국민연금
- National health insurance · 건강보험
- Long-term care insurance · 장기요양보험
- Employment insurance · 고용보험
- Income tax · 소득세
- Local income tax · 지방소득세
Employer contributions (information)
- National pension (employer share) · 국민연금(사업주 부담분)
- National health insurance (employer share) · 건강보험(사업주 부담분)
- Long-term care insurance (employer share) · 장기요양보험(사업주 부담분)
- Employment insurance (employer share) · 고용보험(사업주 부담분)
- Industrial accident compensation insurance · 산재보험
What must a payslip show in South Korea?
Since 19 November 2021, Article 48(2) of the Labor Standards Act requires every employer, regardless of workplace size, to give employees a wage statement when wages are paid. Article 27-2 of the Enforcement Decree lists the mandatory items. It may be issued on paper or electronically (e.g. email, text message, messenger, company system); failure to issue it can lead to an administrative fine of up to KRW 5 million.
Items the rules require (in short):
- Employee's name
- Employee number
- Payment date
- Gross pay
- Each earning itemised (basic pay, allowances, bonuses)
- Hours worked
- Each deduction itemised with its amount
- Information identifying the employee (name, date of birth, employee number, etc.)
- Calculation method for each wage item that varies with days or hours worked, including the number of overtime, night and holiday hours
- Each deduction and the total deducted
Sources
Reviewed November 2026. General information, not legal or tax advice — rules change, so always check the official source.
FAQ
Is a payslip mandatory in South Korea?
Yes. Since 19 November 2021, Article 48(2) of the Labor Standards Act requires all employers, including workplaces with fewer than five employees, to issue a wage statement when paying wages. It can be given on paper or electronically.
What must a Korean wage statement show?
Under Article 27-2 of the Enforcement Decree: information identifying the employee, the payment date, total wages, the amount of each wage component (base pay, allowances, bonuses, etc.), the calculation method for items that depend on days or hours worked (including overtime, night and holiday hours), and each deduction with the total.
What deductions appear on a Korean payslip?
Usually national pension (국민연금), health insurance (건강보험), long-term care insurance (장기요양보험), employment insurance (고용보험), income tax (소득세) and local income tax (지방소득세).
What is the penalty for not issuing a wage statement?
Failing to issue one can lead to an administrative fine of up to KRW 5 million, according to the Ministry of Employment and Labor.