{
  "$comment": "Machine-readable companion to https://valem.run/calculators/south-korea/net-salary. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/south-korea/net-salary",
  "dataUrl": "https://valem.run/calculators/south-korea/net-salary.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "South Korea take-home pay model by Valem (https://valem.run/calculators/south-korea/net-salary), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/south-korea/net-salary/verify",
  "country": "south-korea",
  "countryName": "South Korea",
  "formula": "net-salary",
  "formulaName": "Take-home pay",
  "title": "연봉 실수령액 계산기 — South Korea",
  "answer": "Your South Korean take-home is gross minus about 9.71% social insurance, national income tax and a 10% local income tax.",
  "lang": "en",
  "currency": "KRW",
  "taxYear": "2026",
  "verification": {
    "claim": "internal-consistency",
    "statement": "The Valem engine reproduces this model's stated formula through 2 self-test cases (below, and re-runnable against the spec). That asserts internal consistency, NOT that the formula matches current law — the cited sources are the evidence for that, and carry the date each was last checked.",
    "selfTestCases": 2,
    "ratesAreIllustrative": false,
    "sourcesCheckedOn": "2026-08-02"
  },
  "sources": [
    {
      "label": "국세청/Hometax",
      "url": "https://www.hometax.go.kr",
      "checked": "2026-08-02"
    }
  ],
  "terminalOutput": "netMonthly",
  "inputs": [
    {
      "name": "grossAnnual",
      "type": "number",
      "label": "연봉 (KRW)",
      "format": "currency",
      "minimum": 0
    }
  ],
  "outputs": [
    {
      "name": "social",
      "type": "number",
      "label": "4대 보험 (~9.4%)",
      "format": "currency",
      "formula": "$round(grossAnnual * $const.socialRate, 2)"
    },
    {
      "name": "taxable",
      "type": "number",
      "formula": "($b := grossAnnual - social - $const.deduction; $round($b > 0 ? $b : 0, 2))"
    },
    {
      "name": "nationalTax",
      "type": "number",
      "label": "소득세",
      "format": "currency",
      "formula": "($t := taxable; $round((($t < 14000000 ? $t : 14000000) * 0.06) + (($t > 14000000 ? (($t < 50000000 ? $t : 50000000) - 14000000) : 0) * 0.15) + (($t > 50000000 ? (($t < 88000000 ? $t : 88000000) - 50000000) : 0) * 0.24) + (($t > 88000000 ? (($t < 150000000 ? $t : 150000000) - 88000000) : 0) * 0.35) + (($t > 150000000 ? ($t - 150000000) : 0) * 0.38), 2))"
    },
    {
      "name": "localTax",
      "type": "number",
      "label": "지방소득세 (10%)",
      "format": "currency",
      "formula": "$round(nationalTax * 0.10, 2)"
    },
    {
      "name": "netAnnual",
      "type": "number",
      "label": "연 실수령",
      "format": "currency",
      "formula": "$round(grossAnnual - social - nationalTax - localTax, 2)"
    },
    {
      "name": "netMonthly",
      "type": "number",
      "label": "월 실수령",
      "format": "currency",
      "formula": "$round(netAnnual / 12, 2)"
    }
  ],
  "testCases": [
    {
      "description": "S1 50,000,000 KRW",
      "given": {
        "grossAnnual": 50000000
      },
      "expect": {
        "social": 4855000
      }
    },
    {
      "description": "S2 80,000,000 KRW",
      "given": {
        "grossAnnual": 80000000
      },
      "expect": {
        "social": 7768000
      }
    }
  ],
  "spec": {
    "id": "net-salary-south-korea",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "grossAnnual": {
          "type": "number",
          "minimum": 0
        },
        "social": {
          "type": "number",
          "readOnly": true
        },
        "taxable": {
          "type": "number",
          "readOnly": true
        },
        "nationalTax": {
          "type": "number",
          "readOnly": true
        },
        "localTax": {
          "type": "number",
          "readOnly": true
        },
        "netAnnual": {
          "type": "number",
          "readOnly": true
        },
        "netMonthly": {
          "type": "number",
          "readOnly": true
        }
      }
    },
    "constants": {
      "socialRate": 0.0971,
      "deduction": 8000000
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ 'grossAnnual': 50000000 }"
      }
    ],
    "derivations": [
      {
        "path": "$.social",
        "expr": "$round(grossAnnual * $const.socialRate, 2)"
      },
      {
        "path": "$.taxable",
        "expr": "($b := grossAnnual - social - $const.deduction; $round($b > 0 ? $b : 0, 2))"
      },
      {
        "path": "$.nationalTax",
        "expr": "($t := taxable; $round((($t < 14000000 ? $t : 14000000) * 0.06) + (($t > 14000000 ? (($t < 50000000 ? $t : 50000000) - 14000000) : 0) * 0.15) + (($t > 50000000 ? (($t < 88000000 ? $t : 88000000) - 50000000) : 0) * 0.24) + (($t > 88000000 ? (($t < 150000000 ? $t : 150000000) - 88000000) : 0) * 0.35) + (($t > 150000000 ? ($t - 150000000) : 0) * 0.38), 2))"
      },
      {
        "path": "$.localTax",
        "expr": "$round(nationalTax * 0.10, 2)"
      },
      {
        "path": "$.netAnnual",
        "expr": "$round(grossAnnual - social - nationalTax - localTax, 2)"
      },
      {
        "path": "$.netMonthly",
        "expr": "$round(netAnnual / 12, 2)"
      }
    ],
    "constraints": [],
    "metaDerivations": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "실수령액",
          "layout": "vertical",
          "components": [
            {
              "id": "gross",
              "type": "numericField",
              "label": "연봉 (KRW)",
              "bind": "$.grossAnnual"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "netM",
                  "type": "statTile",
                  "label": "월 실수령",
                  "bind": "$.netMonthly",
                  "format": "currency",
                  "currency": "KRW"
                },
                {
                  "id": "netY",
                  "type": "statTile",
                  "label": "연 실수령",
                  "bind": "$.netAnnual",
                  "format": "currency",
                  "currency": "KRW"
                }
              ]
            },
            {
              "id": "breakdown",
              "type": "keyValueList",
              "label": "내역",
              "items": [
                {
                  "label": "연봉",
                  "bind": "$.grossAnnual",
                  "format": "currency",
                  "currency": "KRW"
                },
                {
                  "label": "4대 보험 (~9.4%)",
                  "bind": "$.social",
                  "format": "currency",
                  "currency": "KRW"
                },
                {
                  "label": "소득세",
                  "bind": "$.nationalTax",
                  "format": "currency",
                  "currency": "KRW"
                },
                {
                  "label": "지방소득세 (10%)",
                  "bind": "$.localTax",
                  "format": "currency",
                  "currency": "KRW"
                },
                {
                  "label": "실수령",
                  "bind": "$.netAnnual",
                  "format": "currency",
                  "currency": "KRW"
                }
              ]
            },
            {
              "id": "note",
              "type": "staticText",
              "text": "'대한민국 2026 (간략): 4대 보험 약 9.71% (국민연금 4.75% + 건강보험 3.595% + 장기요양 약 0.47% + 고용보험 0.9%). 2026년 국민연금 요율이 9%에서 9.5%로, 건강보험이 7.09%에서 7.19%로 인상되었습니다. 소득세 6-45%, 지방소득세 10%. 근로소득공제·인적공제는 간략화. 추정치이며 세무 자문이 아닙니다.'"
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "출처",
              "items": [
                {
                  "label": "국세청/Hometax",
                  "url": "https://www.hometax.go.kr",
                  "date": "2026-08-02"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "S1 50,000,000 KRW",
        "given": {
          "$.grossAnnual": 50000000
        },
        "expect": {
          "$.social": 4855000
        }
      },
      {
        "description": "S2 80,000,000 KRW",
        "given": {
          "$.grossAnnual": 80000000
        },
        "expect": {
          "$.social": 7768000
        }
      }
    ]
  }
}