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Under Premium Collection Act Art. 13 and Decree Art. 12, employees pay 0.9% of pay (half of 18/1,000) and employers 0.9% plus 0.25–0.85% for job security and skills. No unemployment premium is collected for those hired at 65 or over. On 3 million won a month the employee pays 27,000 won.

Article 51-3 of Korea's Income Tax Act deducts public pension premiums from global income, and Article 52 deducts the employee's share of health, employment and long-term care insurance premiums from wage income. No cap appears in the text. Paying 1.8 million and 1.5 million won takes 3.3 million off income.

The statute measures the 15-hour holiday-pay line as a four-week average, and the probation cut is not “up to 10% of pay” but “the hourly minimum wage minus 10 per cent” — a floor of ₩9,288 in 2026.