People working for under 2.7 million won a month at small workplaces with fewer than 10 workers in Korea can have 80% of their national pension and employment insurance premiums paid by the state. The scheme is widely known as Durunuri (that name is our gloss — it does not appear in the laws and notices we read). It rests on National Pension Act Article 100-3, Article 21 of the Insurance Premium Collection Act, and two ministry notices. Worker and employer shares are each subsidised at 80%, up to 87,400 won a month for the pension and 16,560 won (worker) or 21,160 won (employer) for employment insurance, for no more than 36 months in total since 2018. Only people with no coverage in the year before applying qualify. Enter monthly pay to see the subsidy.
1. Who: fewer than 10 workers · pay under 2.7 million won · property under 600 million won · income under 43 million won.
2. 80% only if there was no workplace pension or employment insurance cover in the year before applying.
3. Caps: pension 87,400 won a month each · employment insurance 16,560 won (worker), 21,160 won (employer); up to 36 months.
Calculator
Updates as you type. 2026 rates: pension 4.75% each; employment insurance 0.9% (worker) and 0.9% + 0.25% (employer, under 150 workers). We treat monthly pay as the pension income base and drop fractions of a won from premiums (our method); the base’s own limits and rounding are not applied. Up to 36 months in total.
Pension side — Act Art. 100-3, Decree Arts. 73-2, 73-3, notice
| Type | What the source says | Worth noting (ours) |
|---|---|---|
| Who | Workplace members who are Korean nationals and employees; not sole-proprietor employers or company representatives (notice Art. 1); not public institutions | — |
| Size | Under 10 workers at the end of the application month, and under 10 on average last year or for the 3 months in a row before (Decree Art. 73-2(1)) | Workers on maternity leave, exempt parental leave or reduced hours are left out of the count for that time |
| Income and property | Income base under 2.7 million won a month, property (land, buildings, homes etc.) under 600 million won, global income under 43 million won a year (notice Arts. 2–4) | — |
| Level | For first-time members or those with no workplace membership in the year before applying: 80/100 of each share (fractions under 10 won dropped), up to 87,400 won a month (notice Art. 5(1)) | 87,400 won equals 2.3 million × 4.75% × 80% (our sum) |
| Period | No more than 36 months since 1 January 2018 (Art. 5(2)); from the application month to year-end, continuing next year if still under 10 on average (Decree Art. 73-3) | Notice levels apply until 31 December 2027 (Art. 6) |
In 2026 the worker contribution and the employer contribution are each 475/10,000 (4.75%) of the income base. Article 88(3) itself reads 65/1,000, but Article 4 of the addenda to the April 2025 amendment phases it in from 475/10,000 in 2026, rising 25/10,000 a year to 625/10,000 in 2032.
Employment insurance side — Act Art. 21, Decree Art. 28, notice
| Type | What the source says | Worth noting (ours) |
|---|---|---|
| Size | Insured workers under 10 on monthly average last year (or 3 months in a row before), under 10 at the end of the application month, and not 10 or more for 3 months running after support starts (Decree Art. 28) | Public institutions excluded |
| Pay, property, income | Pay under 2.7 million won a month, property tax base under 600 million won, global income under 43 million won (notice Arts. 4, 5) | Same figures as the pension side |
| Level | Only if the worker had no insured status in the year before applying: 80/100 of each share (under 10 won dropped), up to 16,560 won (worker) and 21,160 won (employer) a month (notice Art. 6) | — |
| Rates | Worker: half the unemployment benefit rate (18/1,000) = 0.9%. Employer: job security and skills (25/10,000 under 150 workers) + half the unemployment rate = 1.15% (Act Art. 13, Decree Art. 12) | Both caps equal 2.3 million × 0.9% or 1.15% × 80% (our sum) |
| Period | No more than 36 months since 1 January 2018 (notice Art. 6(2)) | — |
Three sums — our example
| Monthly pay (our example) | Pension (each) · EI worker · EI employer | Monthly subsidy (our sum) |
|---|---|---|
| 2.5 million won | 118,750 → 87,400 · 22,500 → 16,560 · 28,750 → 21,160 | 212,520 won (worker 103,960 · employer 108,560) |
| 2 million won | 95,000 → 76,000 · 18,000 → 14,400 · 23,000 → 18,400 | 184,800 won (worker 90,400) |
| 1.5 million won | 71,250 → 57,000 · 13,500 → 10,800 · 17,250 → 13,800 | 138,600 won (worker 67,800) |
At 2.5 million won a month, the worker’s share alone comes to 3,742,560 won over 36 months (103,960 × 36, our sum). Pay of exactly 2.7 million won is not “under” and does not qualify. We did not apply the income base’s own limits or rounding.
Checklist
- ☐ Fewer than 10 workers, not counting the employer
- ☐ Monthly pay under 2.7 million won
- ☐ No pension or employment insurance cover in the year before applying
- ☐ Property under 600 million won, income under 43 million won
- ☐ No more than 36 months used since 2018
- ☐ Premiums paid on time (pension support is checked monthly)
Questions that remain
Is health insurance covered too?
The two articles and notices we read cover only the national pension and employment insurance. Health and industrial accident insurance are not part of this subsidy.
I was insured at another job before — am I out?
Both notices give 80% only when there was no membership (or insured status) in the year before applying. If more than a year has passed, you may qualify again (our reading).
Sources
- Korean law database (law.go.kr) — National Pension Act Arts. 88, 100-3; addenda Art. 4 (Act No. 20903) — source (current text, effective 20 October 2026, Act No. 22096; checked 27 October 2026). Conditions for subsidising workplace members; 2026 shares of 475/10,000 each.
- Korean law database — National Pension Act Enforcement Decree Arts. 73-2, 73-3 — source (effective 1 January 2026, Decree No. 35602; checked 27 October 2026). The under-10 test, excluded workers, application and period.
- Korean law database — Notice on pension premium support for low-income workers at small workplaces — source (effective 28 January 2026, Ministry of Health and Welfare Notice No. 2026-15; checked 27 October 2026). 2.7 million, 600 million, 43 million won; 80/100 and 87,400 won; 36 months; to end-2027.
- Korean law database — Insurance Premium Collection Act Arts. 13, 21; Decree Arts. 12, 28 — Act (effective 8 October 2026, No. 21532) · Decree (effective 23 December 2025, No. 35935). Shares, rates, eligibility.
- Korean law database — Notice on employment insurance premium support — source (effective 1 January 2025, Ministry Notice No. 2024-97; checked 27 October 2026). 2.7 million, 600 million, 43 million won; 80/100; 16,560 and 21,160 won; 36 months.
- Not read. The income base limits and rounding; recovery of subsidies (Art. 100-5).
- What we added. The “worth noting” column and the Korean everyday gloss.
Where to check further
- National Pension Service, Korea Workers’ Compensation & Welfare Service — applications and your coverage history.
Written on 27 October 2026. The content is from the source; the glosses are ours.
