Hello, I am Captain Joe, in charge of the four major insurances of the National Pension Service. First of all, let's start with what the four major insurances are. Many people are a bit curious about why we do this, what is the purpose, and so on. Typically, considering that many are newcomers in society, especially young adults, who suddenly have to deal with the four major insurances without knowing much about them. But since it's often handed over to the company without much explanation, it can be difficult. I usually explain to those who take it for granted like this: There is a tax office on the first floor, but what we do is on the first floor. However, we have pensions on the second floor, health insurance on the third floor, and employment insurance on the fourth floor, which is under the jurisdiction of the Korea Workers' Compensation and Welfare Service. And there is the Ministry of Employment on the fifth floor. So, even though we work on the first floor, we can be somewhat close to the second floor.

You know, this can happen, and on the second floor, it can be a day like the third floor. Seeing it play out like this, I think we are going to help now. However, each company may have slightly different thoughts, whether it's our tax office or a tax firm. So, you should follow our team leader, our owner. But if a company makes too demanding requests, we say, Our building is not like that. Let me briefly introduce myself. It's a bit embarrassing, but I posted on my blog. To briefly introduce myself, I use a nickname on Naver Blog, and the original title was just Hello, but recently, I wanted to add a bit more detail, so I added the content Records of a Tax Office Worker to it. I am a tax professional.

No, I am an employee. Yes, a tax office worker is doing the tax, and then there are some non-majors who occasionally misunderstand. Thank you to those who recognize me as a major. I am a non-major, so I want to say that even non-majors can do it with enough effort. Also, there is something that new employees always say, but now there seems to be no opportunity other than this timing, so to put it briefly, when I was a new employee, what did I do? I started working right after Christmas, but unknowingly, I did withholding tax, year-end tax settlement, and value-added tax. Then, in March, I was really working overtime, so I went to the tax office and said, I did the value-added tax, why do I have to do corporate tax? So the tax office worker was truly shocked by my expression and said something like that. Seeing their expression, I apologized quickly. Goodbye.

I didn't know what I did wrong back then, I didn't know anything. So now, I can do it. I want to tell you not to be too scared. I will briefly go over the entire table of contents. I will start by guiding you through the four major insurances. Among them, the most common one is the employee's four major insurances. Also, the temporary and daily workers are covered by the four major insurances. Lastly, I will explain about salary deductions. In this way, I will proceed. Currently, in the case of the four major insurances guide, I have divided it a bit. In the guide for the four major insurances and customer service, in the case of the four major insurances guide, it explains what the four major insurances are, who the targets are, the industries the National Pension Service uses, since it's the first time hearing about it, you need to know about these things, and how the monthly schedule works. You need to know how to report, and next, there are tips on how to check. When it comes to customer service, if it's not our company's representatives, it's considered as a transaction isolation.

I have some frequently asked questions that I will deal with in the future. What are the four major insurances? National pension, health insurance, employment insurance, and industrial accident insurance are combined into four major insurances. In fact, we simply call them the four major insurances because there are four of them, but the correct term is social insurance. Why is it called social insurance? It is because ordinary people join insurance together with the government. Then, what are the differences between the insurance we usually sign up for and social insurance? You can't choose to do it or not. It's not something you can do on your own. In the four major insurances, the national pension is the insurance we commonly hear about in the news, and health insurance includes long-term care insurance. Employment insurance and industrial accident insurance are managed together by the Korea Workers' Compensation & Welfare Service. Among the four major insurances, the national pension is often mentioned in the news as a pension effort.

You may have heard of something like this. When we work, from the age of 18 to under 67, we pay insurance while working at the company. From the age of 60, there is a national pension. Why from the age of 18? For those under 18, it is possible to apply for exemption from paying national pension if they do not wish to. In the case of the national pension, it depends on where you sign up, so there are workplace subscribers and regional subscribers. I will briefly explain this for now and provide a detailed explanation later. Now, health insurance is the most inquired about, right? It's because people go to the hospital. Some people occasionally ask why they have to pay health insurance premiums. Some say they didn't have this when they were young. This insurance came out in 2008 as our country entered an aging society. So, in this way, for medical expenses.

When it comes to the same case, there are parts that come out during the receipt. When you go to the hospital once, you should see it. I will show that part again in detail later. Everyone can sign up for employment insurance, but there are conditions. I will explain the more detailed conditions up to 65 years old later. So, what is employment insurance used for? You may have heard of it in the news occasionally. It's unemployment benefits, the most representative insurance of unemployment benefits. And what about maternity benefits? The most representative are two, or even if you haven't started working yet, sometimes you may want to find a job, so you receive help from a local government, undergo training, and get recommendations. There are cases like that. There are also cases where it is advertised on buses. It is used for such insurance. Lastly, there is industrial accident insurance. There are many, but we

Knowing this is industrial accident medical expenses. If you know this, it will be the most common case. In cases like this, you can receive a prescription at a pharmacy. Nowadays, even in such cases, the medical expenses for herbal medicine are shown next to the prescription. Now, the medical expenses that I should have originally paid were 2,840 KRW. Who relieved me of this burden? It's the government. Because I paid insurance premiums, that's why. Therefore, the difference of 16,500 KRW was paid by me. In the case of hospitals, in fact, we rarely receive medical receipts like this, unless we file for insurance claims or go to university hospitals. In those cases, you can separately receive a medical receipt for herbal medicine expenses. There is a part that comes out as 급여 (benefit) at that time. This part is supported by the government, so I ended up paying less insurance and less medical expenses. Among the four major insurances, the national pension contribution rate is the first to be applied.

I will do it. In the case of the National Pension, it's at 99%. When they say 50%, what does that mean? Even as an employee, half is paid by the worker and half by the company, so it's split 5 to 5, making it 50%. In reality, it's 99%, which means the worker pays 4.5% and the company also pays 4.5%. As for the period, on July 1st, the standard is set, and the amount changes. From July 1st to June 31st of the following year, it's considered a year, and the insurance premium is determined for one year. Now, there's a peculiar point. Since it's challenging now, it may be acceptable to round up a bit unnecessarily. First of all, when it comes to insurance premiums, what does rounding to the nearest whole number mean? If, for example, the insurance rate is 99% and you divide it in half, unavoidably, it will result in amounts down to the penny and decimal points. Let's assume the insurance premium is 1, 2, 3, 4 won. In this case, the insurance premium we pay is

Please consider exchanging 0 won and paying 1, 2, 3, 0 won. Also, when calculating income, round down to the nearest 10,000 won. What does this mean? For example, even if our monthly salary is 2 million won, it could be a messy number like 1, 2, 3, 4, 5, 6. In this case, when multiplying by 99%, consider multiplying by 99% based on 2,001,231,000 won. Next is health insurance. For health insurance, like the National Pension, both the employee and the employer share the burden equally, at 7.09%. Then, for long-term care insurance, half of the health insurance amount is multiplied by 12.81%. However, if there are those who want to calculate this separately, it can be multiplied by 0.9082%, which is 50%. Normally, what is reported in the media is 7.09% for health insurance and 12.8% for long-term care insurance. So, don't bother memorizing these difficult numbers.

Please memorize the two numbers, 7.09 and 12.81. The period for this is from January 1st to December 31st, and the insurance premium will be determined. Unusually, just like the pension, the decimal point is truncated. For example, if 134 units are calculated, it means erasing the unit and paying 130 units. This is employment insurance. Employment insurance is a bit different from pension and health insurance. Pension and health insurance were a 5:5 split, but employment insurance starts with 0.9%. 0.9% for employees, 0.9% for the company, and it's a 50-50 split. There are two types of employment insurance, and one of them is occupational safety, which only employers pay. This alpha part is based on the company's size, location, and other factors. Typically, companies with less than 150 employees have a fixed rate of 0.25%.

When speaking generally, employees pay 0.9%, while business owners pay 1.15%, which is 0.9% plus 0.25%. Additionally, the amounts are rounded down to the nearest won. Lastly, regarding industrial accident insurance, it is a policy where only the company pays the insurance. Each company has different payment days, following regulations set by the Workers' Welfare Service. Further explanations will be provided later. The coverage period is from January 1st to December 31st. Similarly, for industrial accident insurance, the amounts are rounded down to the nearest won. So far, there are common points: rounding down to the nearest won and not showing the insurance premium in single won units. Now, let's look into the upper and lower limits of the four major insurances. First, the upper limit for the National Pension is...

The insurance premium at that time is 531,000 won, and the lower limit is 370,000 won. At this time, the insurance premium is 33,300 won. The upper and lower limits I'm talking about are from July to June of next year. The pension period is from July to June, which is slightly different. Please understand the concept of upper and lower limits. No matter how high your taxable income is, you should not pay more than this amount as a pension. On the contrary, even if it's too low, at least pay this amount. For example, if our representative has a salary of 6 million won, based on 5.9 million won, the insurance premium will be calculated. Next is health insurance. I mention that there is an upper limit. Why do I say there is one? Because the insurance rate is very high at 848,1420 won. So roughly, your monthly salary needs to exceed 1.1 billion won. Unless you are a billion-dollar executive.

There are few people who actually see it in practice, so it's hard to reach the upper limit of health insurance. On the contrary, you can reach the lower limit. In terms of insurance rates, the auction pension is roughly 370,000 won. I tend to explain it like this. Next, employment insurance and industrial accident insurance have no upper or lower limits. For example, if there is someone with a multimillion-dollar annual salary, you can just pay based on 100,000 won, which is my salary. So, you can understand that there are no upper or lower limits in that way. Briefly about health insurance, as of the day we are recording, it's December 14, 23, and it was announced on the 13th. Sometimes, claims may be filed and changes may occur, but usually not. For health insurance, it's from January to December, typically.

On December 18th or around the 20th, it is expected that next year's health insurance will be like this and it will be submitted to the Ministry of Health and Welfare. You can check that information. The National Pension will also be raised, so please take note of that. Now, I have briefly summarized the content we have covered so far. It would be great if you could remember all the information we have covered, but if you find it too difficult because it's all new to you, please be sure to understand. For the National Pension, it is not paid for those over 60 years old, and the rates are 7.09% and 12.81%. As for employment insurance, it is 0.9%, and depending on the size of the company, employers usually add 0 to it. Industrial accident insurance is paid only by the company. If you remember these three points, it will be helpful.

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