Build Korean Four Major Social Insurances (4대 사회보험) Report

Skill: Convert payroll into the 4대 사회보험 acquisition/loss/monthly report

Region: South Korea (대한민국) Category: Payroll — 4대 사회보험 (four major social insurances) Does: Takes payroll and personnel data and maps it onto the four major social insurances (4대 사회보험) report — national pension (국민연금), health insurance (건강보험), employment insurance (고용보험), and industrial accident insurance (산재보험) — covering acquisition (자격취득), loss (자격상실), and monthly remuneration/contribution reporting filed via the 4대사회보험 정보연계센터 (4insure / EDI) to each insurer. System: 4대사회보험 정보연계센터 (4insure) — 국민연금공단 / 국민건강보험공단 / 근로복지공단

The four insurers (국민연금공단, 국민건강보험공단, 근로복지공단 for 고용/산재) each take their own contributions, but acquisition (자격취득신고), loss (자격상실신고), and remuneration reports are filed jointly through the 4대사회보험 정보연계센터. Rates and the 국민연금 contribution base ceiling/floor are reset by each insurer (typically July for 국민연금). Confirm the current rates, bases, and report layouts against each insurer's specification before use.

When this applies

• An employer (사업장) hires an employee → file an acquisition report (자격취득신고) within the statutory window (generally by the day specified by each insurer; 국민연금/건강보험 within the month, 고용/산재 by the 15th of the following month).
• An employee leaves or pay changes → file a loss report (자격상실신고) or remuneration-change report.
• Monthly: report covered wages so each insurer can assess contributions; 고용·산재 use the 보수총액신고 (annual wage-total report) for reconciliation.

Input data required

Korean specifics: the 주민등록번호 identifies the insured person; foreign employees use the 외국인등록번호. 국민연금 caps the base between a statutory floor and ceiling reset each July.

Report structure (4대 사회보험 신고)

4대 사회보험 신고 (via 4대사회보험 정보연계센터 / EDI)
├── 사업장 (사업장관리번호, 사업자등록번호, 명칭)
├── 자격취득신고 (acquisition)   성명 / 주민등록번호 / 취득일 / 취득월보수 / 취득부호
├── 자격상실신고 (loss)          성명 / 주민등록번호 / 상실일 / 상실부호 (사유)
├── 내용변경 (보수월액 변경 등)
└── 보수(소득)월액  per insurance:
    ├── 국민연금  기준소득월액  → 9% (4.5% 근로자 + 4.5% 사용자)
    ├── 건강보험  보수월액      → 7.09% (split) + 장기요양 (on health premium)
    ├── 고용보험  보수          → 실업급여 1.8% (0.9%+0.9%) + 사업주 부담분
    └── 산재보험  보수          → 업종별 요율 (사용자 전액 부담)

Each insurer assigns its own management number; the same wage may map to slightly different contribution bases (e.g. 국민연금 기준소득월액 vs 건강보험 보수월액). Amounts in whole won.

Calculation rules

• 국민연금: 기준소득월액 × 9% total, split 4.5% employee / 4.5% employer; base bounded by the statutory floor and ceiling (reset each July).
• 건강보험: 보수월액 × the current health rate (around 7.09%), split employee/employer; 장기요양보험료 (long-term care) = health premium × the long-term-care rate (added on top).
• 고용보험: 실업급여 portion 1.8% total (0.9% employee + 0.9% employer); the employer also pays 고용안정·직업능력개발 by workforce size.
• 산재보험: employer-only, premium = 보수 × the 업종별 요율 (industry-classified rate); employees pay nothing.
• Whole-won amounts; per-insurer rounding rules apply.

Worked example (acquisition + monthly contribution, outline)

사업장관리번호 1208800997x   사업자등록번호 120-88-00997

자격취득신고
  성명 홍길동   주민등록번호 900101-1******   취득일 2026-05-01
  취득월 보수월액 3,000,000   취득부호 (신규입사)

월 보수 3,000,000 기준 contributions
  국민연금   기준소득월액 3,000,000 × 9%   = 270,000  (근로자 135,000 / 사용자 135,000)
  건강보험   보수월액   3,000,000 × 7.09% ≈ 212,700  (split ≈ 106,350 each)
    장기요양  건강보험료 212,700 × 장기요양요율  (added on top, split)
  고용보험   실업급여 3,000,000 × 1.8% = 54,000  (근로자 27,000 / 사용자 27,000)
             + 사업주 고용안정·직업능력개발 부담분
  산재보험   3,000,000 × 업종별요율           (사용자 전액 부담)

Filed through the 4대사회보험 정보연계센터 (4insure) / EDI; each insurer issues a 고지서 (assessment notice) for the monthly premium.

Validation checklist

• Current rates and 국민연금 base floor/ceiling (reset each July) used per insurer
• 사업장관리번호 / 사업자등록번호 and each insurer's sub-number correct
• 자격취득 / 자격상실 / 내용변경 report type and 사유코드 (reason) correct
• 주민등록번호 (or 외국인등록번호) present; 취득일/상실일 within the statutory filing window
• 국민연금 9% (4.5%+4.5%); 건강보험 ≈7.09% (split) + 장기요양 on top
• 고용보험 실업급여 1.8% (0.9%+0.9%) + employer 고용안정·직업능력개발; 산재보험 employer-only by 업종 rate
• Per-insurance contribution bases reconcile with payroll 보수; whole-won amounts
• Filed via the 4대사회보험 정보연계센터 (4insure) / EDI by each insurer's deadline

Last updated: 2026-06-04 — confirm the active schema version, field codes, and NTS/HomeTax requirements against the current National Tax Service specifications before use.