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Employer of record in South Korea

31 sourced figures on hiring in South Korea, drawn from 12 sources and normalized for comparison: statutory rules, employer cost and exactly what an EOR covers locally. Every figure is dated.

ISO KRRegion AsiaCurrency KRWLanguages KoreanVerified 2026-10-16

Hiring here: moderately complex, mid-range on cost, and fast to hire via EOR.

cost of employment
MODERATE
24.8% tax and mandatory contributions wedge, 27.5% corporate tax
ease of exit
MODERATE
moderate worker protection (2.35 / 6)
speed to hire
DAYS
38 EOR providers, from $199/mo
Employer burden rank
statutory employer burden: cost, severance, notice
#71 of 192
Each band is derived from the 31 sourced fields below and recomputed on every refresh. See the methodology.
Statutory snapshot

Employer of record in South Korea: the statutory snapshot

The headline employer costs, pay floor and worker protections for hiring in South Korea through an employer of record, each figure sourced and dated. 38 EOR providers cover South Korea.

Minimum wageKRW 2,156,880/moWageIndicator Foundation, 2026-01-01
Employer social security11.06%OECD
Tax and mandatory contributions wedgeOECD, taxes plus non-tax compulsory payments such as mandatory private pension and health contributions24.8%OECD
Corporate tax27.5%OECD, 2026-01-01
Average income tax7.13%OECD
Notice period4.3 weeksILO EPLex, 2026-01-01
Severance23.1 weeksWorld Bank Employing Workers / B-READY, 2019-05-01
Public holidays16National government, 2026-01-01

As of 2026-10-16. Each value is the winning figure from primary and harmonized sources, resolved by a documented priority chain. Full record with provenance below.

Reading the data

What the figures say about South Korea

The statutory minimum wage in South Korea is KRW 2156880 per month, set against an average annual wage of $61259. Employers pay a social security rate of 11.06% on top of wages, while employees contribute 9.4%, and the tax and mandatory contributions wedge stands at 24.8%. The statutory normal working week is 40 hours, though actual weekly hours worked average 38 hours. Exit costs are defined by 23.1 weeks of statutory severance and a notice period of 4.3 weeks. Employment protection scores 2.35 on the 0-6 scale, with regular contracts at 2.37 and temporary contracts at 1.83. Leave entitlements include 12.9 weeks of maternity leave, 55 weeks of paternity leave and 78 weeks of parental leave, alongside 16 public holidays.

Written from the 28 sourced figures on this page and regenerated whenever the data changes. Last generated 2026-10-11. How our data works is on the methodology page.

Where to start

Three ways to hire in South Korea

Own entity

You are the employer. Lowest per head cost at scale, months to establish.

Best for large, permanent headcount.
EORfastest

You direct the work, the provider's local entity is the employer on paper. Compliant in days.

See the 38 providers below ↓
Best for 1 to 50 hires, for speed, or to test a market.
Contractor

Not your employee. Fastest and cheapest, with misclassification exposure.

Best for genuinely independent, short term work.
Compare entity setup cost against EOR fees for South Korea →

The full record

Every figure behind the snapshot

Not a guide, a record: 31 figures for South Korea from 12 sources, last refreshed 2026-10-16. Each value carries its source and the date it was pulled. Hover any provenance tag for the full chain.

employment & pay7 fields
Minimum wage
KRW 2,156,880/mo
WageIndicator Foundation · 2026-01
Average monthly wage
KRW 4,091,000/mo
ILOSTAT · 2022-01
Average wage
$61,259/yr
OECD · 2025-01
13th salary
Customary
ILO EPLex · 2026-01
Hours worked
1,833 hrs/yr
OECD · 2025-01
Statutory weekly hours
40 hrs/wk
Statutory working time (national labour law) · 2024-01
Actual weekly hours
38 hrs/wk
ILOSTAT · 2025-01
cost & taxes7 fields
Employer social security
11.06%
OECD · 2025-01
Employee social security
9.4%
OECD · 2025-01
Tax and mandatory contributions wedgeOECD, taxes plus non-tax compulsory payments such as mandatory private pension and health contributions
24.8%
OECD · 2025-01
Corporate tax
27.5%
OECD · 2026-01
Average income tax
7.13%
OECD · 2025-01
Top income tax rate
45%
PwC Worldwide Tax Summaries · 2026-06
VAT / GST
10%
PwC Worldwide Tax Summaries · 2026-06
termination5 fields
Protection (EPL overall)
2.35 / 6
OECD · 2025-01
Protection (regular contracts)
2.37 / 6
OECD · 2025-01
Protection (temporary contracts)
1.83 / 6
OECD · 2025-01
Severance
23.1 weeks
World Bank Employing Workers / B-READY · 2019-05
Notice period
4.3 weeks
ILO EPLex · 2026-01
leave4 fields
Maternity leave
12.9 weeks
OECD Family Database · 2024-01
Paternity leavePaid leave available to fathers, incl. father-eligible parental leave
55 weeks
World Bank Women, Business and the Law · 2026-02
Parental leave
78 weeks
OECD Family Database · 2024-01
Public holidays
16
National government · 2026-01
labour market8 fields
Unemployment
3%
OECD · 2026-01
Inflation
2.12%
World Bank Open Data · 2025-01
GDP per capita
$36,227
World Bank Open Data · 2025-01
GNI per capita
$37,880
World Bank Open Data · 2025-01
Labour force
29.9M people
World Bank Open Data · 2025-01
Collective bargaining coverage
16.3%
OECD/AIAS ICTWSS · 2023-01
Union density
12.5%
OECD/AIAS ICTWSS · 2023-01
Retirement age
60 yrs
National government · 2026-09
Salary by occupation

Average monthly earnings in South Korea by occupation (2022)

Gross monthly earnings of employees per ISCO-08 major occupation group, in KRW — the official ILOSTAT survey figures, not estimates. Use them to sanity-check an offer before an EOR quote turns it into total employer cost.

Occupation groupMonthly (KRW)≈ USD
All occupations4,091,000$3,168
Managers · ISCO 111,902,000$9,216
Professionals · ISCO 24,639,000$3,592
Clerical support workers · ISCO 44,556,000$3,528
Service and sales workers · ISCO 52,787,000$2,158
Skilled agricultural, forestry and fishery workers · ISCO 62,793,000$2,163
Craft and related trades workers · ISCO 73,709,000$2,872
Plant and machine operators and assemblers · ISCO 83,793,000$2,937
Elementary occupations · ISCO 92,389,000$1,850

Source: ILOSTAT (EAR_EMTA, employees, both sexes), reference year 2022. Survey earnings differ from statutory minimums above.

Take-home estimate

What the average salary takes home in South Korea

The employee keeps an estimated 83% of gross at the average wage. For an employer, this is the gap between the offer you quote and what your hire actually receives.

Average gross monthly earnings (2022)KRW 4,091,000
Employee social contributions (9.4%)− KRW 384,721
Income tax (avg. effective 7.1%)− KRW 291,721
Estimated monthly take-homeKRW 3,414,559

Illustration at the ILOSTAT average wage using statutory rates (OECD; OECD) applied to gross pay. Individual allowances, deductions and regional rates vary — not tax advice.

// recent updates

What changed in South Korea

Checked against official sources on 19 September 2026

No rule changes recorded since we began logging them.

Every figure is sourced and dated. How we verify the data →

The differentiator

What an EOR handles in South Korea

An EOR removes the entity and the payroll machinery. It does not remove your obligations as the people manager.

obligationeor coverswhat that means for you
Legal employer of record● fullThe EOR's local entity is the employer on paper. No entity setup required.
Payroll, tax & social security● fullGross-to-net, statutory withholding and employer contributions remitted locally. Employer social security here is 11.06% and a 13th salary is customary but not required.
Compliant local contract● fullDrafted to local labour law and language requirements. Here statutory notice is 4.3 weeks and the wage floor is KRW 2,156,880/mo.
Statutory leave & public holidays● fullAccrual, tracking and payment run through the local payroll the EOR operates. 16 public holidays and 12.9 weeks maternity leave.
Statutory severance on exit● partialThe EOR computes and processes it, but the cost is billed to you (often pre-funded). Statutory severance here is 23.1 weeks.
Termination decision & risk● partialThe EOR runs the legal process; the business reason, timing and exposure stay yours. Worker protection here scores 2.35 / 6 on the OECD index.
Work permits / visas (foreigners)● partialSome providers sponsor, many don't. Confirm per provider in the table below.
Performance management● noneDay-to-day direction, reviews and PIPs are entirely on your side.
Equity / ESOP administration● noneCross-border equity handling sits outside standard EOR scope.

Provider × country

Who can employ in South Korea

38 providers operate an EOR in South Korea, ranked by Select Score.

providerfrom / moselect score
Pebl (formerly Velocity Global) logoPebl (formerly Velocity Global)SELECT PICK$399/mo80
Multiplier logoMultiplier$459/mo · Core · billed annually80
Payoneer Workforce Management logoPayoneer Workforce Management$199/mo79
RemoFirst logoRemoFirst$199/mo78
Remote logoRemote$699/mo76
Globalization Partners logoGlobalization Partners$599/mo75
Remote People logoRemote People$199/mo74
Deel logoDeel$599/mo73
Show all 38 providers ↓
Rivermate logoRivermate$319/mo72
Borderless AI logoBorderless AI$579/mo71
Playroll logoPlayroll$399/mo71
Papaya Global logoPapaya Global$499/mo68
Native Teams logoNative Teams$99/mo67
Lano logoLano€499/mo66
Teamed logoTeamed$599/mo66
Rippling logoRipplingQuote66
Thera logoTheraQuote65
Oyster logoOyster$699/mo65
Asanify logoAsanifyQuote65
Atlas HXM logoAtlas HXM$599/mo62
Foxhire logoFoxhireQuote61
GoGlobal logoGoGlobalQuote60
Dhi ADT logoDhi ADT€449/mo60
Agility EOR logoAgility EOR$599/mo59
HSP logoHSPQuote59
Cadana logoCadanaQuote58
Agile HRO logoAgile HRO$599/mo58
BGC Group logoBGC GroupQuote57
Acclime logoAcclimeQuote56
38 providers operate an EOR in South Korea, ranked by Select Score. Price is each provider’s lowest published EOR rate (global, not country-specific).
Scored by the EOR Select rating systemSee the methodology →Built and maintained by Robbin SchuchmannUpdated 2026-10-16

Comparing EOR options for South Korea?

Run a side-by-side on the providers that actually operate there.

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