Korean civil servants pay a pension contribution out of each month’s pay. Article 67 of the Government Employees Pension Act (GEPA) sets it at 9% of standard monthly income, with that income capped at 160% of the all-servant average. Contributions are paid monthly from the month of appointment to the day before retirement (or the month of death), and stop once 36 years have been paid. The state or local government pays 9% of the pay budget as its share (Art. 71). In 2016 to 2019 the rate rose step by step from 8% to 8.75%. Here are the articles with a calculator for the monthly contribution and what is left to pay within 36 years.
1. Contribution = standard monthly income × 9% (Art. 67(2)), income counted up to 160% of the average.
2. Monthly from appointment to the day before retirement; none after 36 years (Art. 67(1)).
3. Deducted from pay each month and passed to the GEPS within 3 days of payday (Art. 68).
Calculator
Updates as you type. Amounts are cut to the won (our method). The default average of 5,950,000 won is the published 2026 figure (MPM Notice No. 2026-3, effective 1 May 2026). The Ministry of Personnel Management publishes the average in the Official Gazette by 30 April each year (Decree Art. 26(4)), so enter that year’s figure for other years. Totals assume your income stays the same.
The articles — Arts. 3, 67, 68, 71
| Type | What the source says | Worth noting (ours) |
|---|---|---|
| Standard monthly income (Art. 3(1)4) | The basis for contributions and benefits: annual income from service minus non-taxable income, averaged over 12 months | Decree Art. 4: the previous year’s pay |
| Period (Art. 67(1)) | Monthly from the month of appointment to the day before retirement or the month of death; none once the period exceeds 36 years | 36 years = 432 months (our sum) |
| Rate and cap (Art. 67(2)) | 9% of standard monthly income, which can’t exceed 160% of the all-servant average | A ceiling for high earners |
| Back contributions (Art. 67(3)–(4)) | Service counted into the period means equal back contributions from the month after approval, or all at once | E.g. military service |
| Collection (Art. 68) | The collecting officer deducts it from pay each month and pays the GEPS within 3 days of payday | Nothing to pay yourself |
| Employer share (Art. 71(1)) | The state or local government pays 9% of the year’s pay budget, plus a deficit grant if needed | Paid in 4 instalments (end of Jan, Apr, Jul, Oct) |
Who sets the average — Decree Art. 26
The all-servant average is the total standard monthly income of civil servants who served the whole of the previous year, divided by their number, with amounts under 10,000 won rounded up to 10,000 won. The Minister of Personnel Management publishes it in the Official Gazette by 30 April each year. The 2026 average is 5,950,000 won (MPM Notice No. 2026-3, issued 30 April 2026, effective 1 May 2026). The notice says it is based on the pre-tax taxable income of servants who worked the whole previous year (1 January to 31 December), leaving out those on leave or returning during the year and new hires. On that figure the cap is 160%, 9,520,000 won (our sum), and the calculator uses it as its default.
Rates that rose in steps — Addendum Art. 28
| Year | Contribution and employer rate | Worth noting (ours) |
|---|---|---|
| 2010 | 6.3% | Addendum Art. 28(2) |
| 2011 | 6.7% | — |
| 2016 | 8% | Addendum Art. 28(3) |
| 2017 | 8.25% | — |
| 2018 | 8.5% | — |
| 2019 | 8.75% | — |
| 2020 onwards | 9% | Arts. 67 and 71 |
The 2012–2015 rates aren’t on the current addendum text we read, so we left them out.
Four sums — our example
| Case (our example, average 5,950,000 won — 2026 notice) | Monthly contribution | Worth noting (ours) |
|---|---|---|
| Income 4,500,000 won | 405,000 won | 4,860,000 won over 12 months |
| Income 10,000,000 won | 856,800 won | Cap 9,520,000 × 9% |
| 4,500,000 won, 420 months paid, 60 more months of service | 405,000 won, for 12 more months only | 4,860,000 won left |
| 2019, income 4,000,000 won (no cap) | 350,000 won | 8.75% |
Contributions stop after 36 years even if you keep working, but how many years count toward the pension is a matter for Article 43 and the addendum (transitional rules on the service cap), which we don’t cover here.
Retirement allowance and lump-sum sums are in civil servant retirement allowance calculator.
Checklist
- ☐ Your standard monthly income (payslip, GEPS notice)
- ☐ This year’s published average and the 160% cap
- ☐ Months paid — none after 432 (36 years)
- ☐ Back contributions if service was counted in
Questions that remain
Do I pay during leave?
Decree Article 7 (income during leave) and Article 65 (contributions for those on military-service leave) deal with this; we didn’t cover their content.
Are contributions deductible for income tax?
That isn’t in the GEPA. Public pension contribution deductions sit in the Income Tax Act, which we didn’t cover.
Sources
- Korean law database (law.go.kr) — Government Employees Pension Act Arts. 3, 30, 67, 68, 71 — source (current text, effective 2 October 2026, Act No. 21857; checked 5 November 2026). Standard monthly income, the contribution period, 36 years, 9%, the 160% cap, back contributions, deduction from pay within 3 days, the 9% employer share, deficit grants, 4 instalments. Addendum (Act No. 15523) Art. 28 (2010, 2011 and 2016–2019 rates).
- Korean law database — GEPA Enforcement Decree Arts. 4 and 26 — source (current text, effective 2 October 2026, Decree No. 36728; checked 5 November 2026). Income scope (previous year’s pay), how the average is set, Gazette notice by 30 April.
- Korean law database — 2026 Notice on the All-Servant Average Standard Monthly Income — source (MPM Notice No. 2026-3, issued 30 April 2026, effective 1 May 2026; checked 5 November 2026). Published figure 5,950,000 won; basis (pre-tax taxable income of full-year servants, excluding leave, returns and new hires).
- Not read. The 2012–2015 rates, Decree Arts. 5–9 on setting income, contributions during leave, income tax deductions.
- What we added. The “worth noting” column and the Korean everyday gloss.
Where to check further
- Ministry of Personnel Management notice — next year’s all-servant average (published by 30 April each year).
- Government Employees Pension Service — your months paid.
Written on 5 November 2026. The content is from the source; the glosses are ours.
