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Severance Pay Calculator

Severance Pay Calculator

Work Period
Salary Information
KRW

* Monthly salary (base + allowances). When same for the last 3 months

KRW
KRW
DC Expected Return Rate (%)
3.0%

Enter the expected annual return rate for DC pension (default 3%)

What is Severance Pay?

Severance pay is a statutory benefit required under Korea's Employee Retirement Benefit Security Act. Employers must pay severance to any employee who has worked continuously for 1 year or more upon their resignation or retirement. This applies to all employment types, including full-time, contract, and part-time workers, as long as they meet the eligibility requirements.

Severance Pay Formula

Average Daily Wage = Total wages for 3 months before resignation ÷ Total days in those 3 months (91 days)

Severance Pay = Average Daily Wage × 30 days × (Total service days ÷ 365 days)

※ Total wages include base salary, allowances, bonuses (3/12 of annual bonus), and annual leave allowance (3/12 of annual leave pay).

How to Use the Severance Pay Calculator

1

STEP 1. Select Join Date

In the 'Work Period' section at the top, click the left date field and select the date you first joined the company. Use the start date on your employment contract as the reference.

2

STEP 2. Select Resignation Date

Click the right date field and select your planned resignation date. The resignation date means the day after your last working day. For example, if you worked until December 31st, enter January 1st.

3

STEP 3. Enter 3-Month Total Salary

In the 'Salary Information' section, enter your total pre-tax salary for the last 3 months in the main input field. This is the sum of your base salary plus fixed allowances (meal, transport, etc.) for 3 months. Example: If your monthly salary is 3 million KRW, enter 9,000,000.

4

STEP 4. Enter Bonus & Leave Allowance (Optional)

If you received bonuses or annual leave allowance, enter them in the two smaller fields below. For bonus, enter the total annual amount (e.g., combined holiday bonuses). For leave allowance, enter compensation for unused annual leave days. You can leave these blank if not applicable.

5

STEP 5. Click 'Calculate Severance Pay'

After entering all information, click the 'Calculate Severance Pay' button at the bottom. Join date, resignation date, and 3-month salary are required fields. If your service period is less than 1 year, a notification will appear that you are not eligible for severance pay.

6

STEP 6. View Results

Once calculated, the estimated severance pay amount and total service period (XX years XX months) will be displayed in the result card. This is a pre-tax estimate; your actual amount may differ after retirement income tax deductions.

Severance Pay Calculator Use Cases

CASE 1

Check Expected Severance Before Resigning

If you're planning to resign or change jobs, use the severance calculator to estimate your payout in advance. This is essential information for financial planning, including living expenses and job search period funds. Check your recent payslips for accurate 3-month salary figures to get more precise results.

CASE 2

Verify Eligibility for Part-time & Contract Workers

Many part-time and contract workers are unaware they may be entitled to severance pay. If you've worked for more than 1 year and at least 15 hours per week, you're eligible regardless of employment type. Enter your work period and salary in the calculator to instantly check your eligibility and estimated amount.

CASE 3

Compare Total Compensation When Changing Jobs

When you receive a job offer, calculate the severance pay you would receive from your current employer as part of your total compensation package. By factoring in your current severance pay plus unused annual leave allowance, you can make a more informed comparison with the new employer's offer.

Eligibility Criteria

1+ Year Continuous Service

Period from join date to leave date must be at least 1 full year.

15+ Hours/Week

Average weekly working hours must be 15 hours or more over a 4-week period.

All Employment Types

Full-time, contract, and part-time workers are all eligible if conditions are met.

Retirement Income Tax Guide

Retirement income tax is levied on severance pay. Longer service periods receive greater deduction benefits. Below is the 2026 tax calculation process.

Service Years Deduction

Up to 5 years
1M KRW/year
5-10 years
2M KRW/year
10-20 years
2.5M KRW/year
Over 20 years
3M KRW/year

Tax Calculation Process

① Apply service years deduction (Severance - Service Deduction)

② Calculate converted income (Post-deduction × 12 / Service years)

③ Apply income tax rate to converted income tax base

④ Calculated tax × Service years / 12 = Final retirement income tax

Important Notice

This calculator provides estimates only. Actual severance pay may vary depending on company policies and collective agreements. For accurate calculation, please contact your HR department or the Ministry of Employment and Labor (1350).

What is the Severance Pay Calculator?

Severance pay is a statutory benefit under Korea's Employee Retirement Benefit Security Act that workers who have been continuously employed for 1 year or more receive upon resignation. It is calculated as: Average Daily Wage x 30 days x (Service days / 365). All employment types (full-time, contract, part-time) are eligible if requirements are met.

This severance pay calculator computes gross severance pay, retirement income tax (2026 rates), and net after-tax amount all at once by simply entering your join date, resignation date, and 3-month salary. It also provides DB/DC pension comparison and a 5-step detailed calculation breakdown for comprehensive retirement planning.

Key Features

Accurate Severance Calculation

Calculates severance pay based on average daily wage. Includes bonuses (3/12 of annual) and annual leave allowance (3/12) for precise average wage computation.

Automatic Retirement Tax Calculation

Automatically calculates retirement income tax and local tax based on 2026 rates, applying service years deduction, converted income, and tax brackets.

DB/DC Pension Comparison

Compares estimated payouts between Defined Benefit (DB) and Defined Contribution (DC) pension plans. Input your expected DC return rate for simulation.

5-Step Detailed Breakdown

Transparently shows the entire calculation process: service period, average wage, gross severance, retirement tax, and net after-tax amount in 5 steps.

How to Use

  1. Select Join Date — Choose your company join date in the Work Period section. Use the start date on your employment contract.
  2. Select Resignation Date — Choose your planned resignation date. This means the day after your last working day.
  3. Enter 3-Month Salary — Enter your total pre-tax salary for the last 3 months (base salary + fixed allowances).
  4. Enter Bonus/Leave Pay — Enter your total annual bonus and annual leave allowance if applicable. Optional fields.
  5. Click Calculate — Click the Calculate Severance Pay button to see gross amount, retirement tax, and net after-tax amount.
  6. View Results — Check the step-by-step calculation breakdown and DB/DC pension comparison in the detailed results section.

Use Cases

Retirement & Financial Planning

Estimate your severance pay before resignation to plan for living expenses and job search period funds. Enter your exact 3-month salary for more precise results.

Job Change Compensation Comparison

Calculate your current company's severance pay and unused leave allowance, then compare with a new employer's offer for informed decision-making.

Pension Plan Selection (DB/DC)

Compare expected payouts between DB and DC pension plans to choose the type that best suits your situation and career plans.

Pre-check Retirement Income Tax

Calculate retirement income tax on your severance pay in advance to understand the actual amount you'll receive. Check service-year-based deduction benefits.

Frequently Asked Questions

Q. How is severance pay calculated?

Severance Pay = Average Daily Wage x 30 days x (Service days / 365). The average daily wage is the total wages for 3 months before resignation divided by the total days (approximately 91 days).

Q. Can part-time or contract workers receive severance?

Yes. Regardless of employment type, workers who have been continuously employed for 1+ year and worked 15+ hours per week are eligible for severance pay.

Q. Are bonuses and leave pay included in the calculation?

Yes. 3/12 (three months' worth) of annual bonuses and annual leave allowance are factored into the average wage calculation.

Q. What is the deadline for severance payment?

Employers must pay severance within 14 days of the employee's resignation date. Late payment incurs penalty interest at 20% per annum.

Q. Is severance pay taxed?

Yes, retirement income tax is levied on severance pay. Longer service periods receive greater deductions. This calculator shows both pre-tax and after-tax amounts.

Q. Can I get an interim settlement?

In principle, interim settlement is prohibited. Exceptions are allowed only for legally specified reasons such as purchasing a home, paying rent deposits, or medical care lasting 6+ months.

Privacy Notice

This severance pay calculator processes all data within your browser. Your sensitive financial information including salary details, employment dates, and bonus amounts are never sent to any server. No information is stored or collected. You can safely enter your personal financial data.

Who Is This For? Severance Rights for Foreign Workers in Korea

If you are a foreign national working in Korea, this calculator is for you too. Korean statutory severance pay (toejikgeum) is a legal entitlement, not a perk: any employee who completes one year or more of continuous service, working 15+ hours a week on average, qualifies — regardless of nationality or visa type. It also works quite differently from the severance packages common in the US or Europe. There, severance usually compensates you for being laid off; in Korea it is triggered by leaving the job itself, so you receive it even when you resign voluntarily or your contract simply ends.

  • E-9 and H-2 visa workers (Employment Permit System) — instead of accruing severance directly, your employer pays into departure guarantee insurance (chulguk mangi boheom), which pays out when you leave Korea. If the insurance payout is smaller than your statutory severance, your employer must make up the difference. If you later move to the skilled-worker E-7-4 visa, check how your accrued insurance is settled at that point.
  • Teachers, professors, and office professionals (E-1, E-2, E-7, F-series visas) — the standard rules in this guide apply to you exactly as they do to Korean employees.
  • IRP (Individual Retirement Pension) — severance is normally deposited into an IRP account rather than handed over in cash, so expect to open one before your last day. Foreign workers who depart Korea after their employment ends are a recognized exception and can take a lump-sum payment instead.

Everything below — average-wage pitfalls, bonus rules, DB versus DC pensions, and interim settlement — applies to foreign employees in exactly the same way. And if severance goes unpaid, you can file a complaint with a local Ministry of Employment and Labor office whatever your visa status, just as Korean workers do.

Severance Pay in Depth: Average-Wage Pitfalls, Pension Types, and Interim Settlement

The severance formula itself fits on one line, but real disputes happen outside the formula: which wage applies when your pay dropped right before leaving, how much of a bonus counts when it lands inside the final three months, and why the formula doesn't apply at all to DC-type pension members. This guide covers five issues beyond the standard formula that actually decide the size of your severance.

Average Wage vs Ordinary Wage — the Higher One Always Wins

Severance is based in principle on the average wage (total wages over the last 3 months before resignation ÷ calendar days in that period). But Article 2(2) of the Labor Standards Act stipulates that if the average wage falls below the ordinary wage, the ordinary wage is deemed the average wage. If you had frequent absences right before leaving, took unpaid leave, or lost overtime pay so your paychecks shrank, the average wage can drop below the ordinary wage (based on base pay plus fixed allowances) — and then the ordinary wage automatically serves as the floor. In other words, workers always get severance computed on whichever of the two is higher.

ItemAverage wageOrdinary wage
ConceptDaily average of wages actually paid in the last 3 monthsAmounts paid regularly, uniformly, and fixedly for contracted work
What's includedBase pay, allowances, plus 3/12 of annual bonus and leave allowanceBase pay and fixed allowances such as position allowance
Main usesSeverance, shutdown allowance, industrial-accident compensationOvertime/night/holiday premiums, dismissal-notice allowance
Role in severanceThe default basisThe floor when the average wage is lower

There is also protection in the opposite direction. If the 3-month calculation window includes parental leave, maternity leave, medical leave for a work-related injury, a lawful strike, or a probation period (within 3 months), that period and the wages paid during it are excluded from the calculation (Enforcement Decree of the Labor Standards Act, Article 2). The rule exists so that a leave of absence cannot drag down your average wage and, with it, your severance. If you took parental leave right before resigning, make sure the basis is the last 3 months of normal work before the leave.

A Bonus in the Final 3 Months? Only 3/12 Counts, Not the Full Amount

The most common misconception goes: "I received a KRW 3,000,000 holiday bonus within my last three months, so the full 3,000,000 goes into the wage total." In fact, regardless of when it was paid, a regular bonus is counted at only 3/12 (three months' worth) of the total received over the year before resignation. Conversely, even if no bonus landed in the final three months, you must still add 3/12 of the annual bonus total. Annual-leave allowance works the same way: 3/12 of the annual total of unused-leave allowance already paid or confirmed before resignation is included. This is exactly why the calculator's inputs are labeled 'total annual bonus' and 'annual leave allowance.'

  • Example setup — monthly salary KRW 3,000,000, annual bonus KRW 6,000,000, leave allowance KRW 1,200,000, exactly 3 years of service (1,095 days)
  • 3-month wage total = 9,000,000 (3 months' salary) + 1,500,000 (bonus 6,000,000 × 3/12) + 300,000 (leave allowance 1,200,000 × 3/12) = KRW 10,800,000
  • Daily average wage = 10,800,000 ÷ 91 days ≈ KRW 118,681
  • Severance = 118,681 × 30 × (1,095 ÷ 365) ≈ about KRW 10.68 million
  • Leaving out the bonus and leave allowance yields about KRW 8.9 million — missing roughly KRW 1.78 million

One caveat: the bonus here means a bonus scheduled to be paid regularly under work rules or a collective agreement. One-off performance payouts decided case by case based on company results (profit sharing, incentives) sit in contested territory — court rulings on whether they count toward the average wage go both ways — so if the amount is large, consulting a labor attorney is the safe move.

Statutory Severance, DB, and DC — Same Benefit, Different Math

If your company runs a retirement pension, the first thing to check is which plan you are in. A DB (defined benefit) plan fixes the amount exactly like statutory severance — 'average wage at resignation × 30 days × years of service' — and the company bears the investment responsibility. A DC (defined contribution) plan works differently: the company deposits at least 1/12 of your annual total wages into your own account each year, and you invest it yourself, keeping the gains (or losses). For DC members, the average-wage formula simply does not apply.

ItemStatutory severance / DBDC
How it's computedAverage wage at resignation × 30 days × years of serviceAnnual contributions (at least 1/12 of annual wages) + investment returns
Who invests / bears riskThe companyThe worker
Wage increases reflected?Entire tenure computed at final wage → automaticBased on wages at contribution time → later raises not reflected
Favorable whenWage growth is high (promotions, step increases)Investment returns beat wage growth, or you change jobs often

One practical point: because DB uses your wage 'at resignation,' the standard playbook is to switch to DC before a wage-peak system cuts your pay, locking in the higher wage basis earned up to that point. Conversely, while your salary is climbing steeply, staying in DB tends to pay off. Plug an expected return rate into this calculator's DB/DC comparison and the crossover shows up in actual numbers.

Under 1 Year, Contract Workers, Part-Timers, 3.3% Freelancers — Where the Eligibility Line Is Drawn

There are only two requirements — 1+ year of continuous service and an average of 15+ hours per week over 4 weeks — and employment type does not matter. The real disputes are about where 'continuous service' starts and ends.

  • Probation and internship periods count — if employment continued at the same company, continuous service runs from the first day of probation.
  • Repeatedly renewed contracts — even if contracts were formally broken and renewed, courts tend to add up the entire period when gaps were short and the work continued.
  • Leaves of absence count toward tenure in principle — statutorily protected leave such as parental leave is part of continuous service. For purely personal leaves of absence, however, the Ministry of Employment and Labor's position is that work rules or a collective agreement may exclude them from tenure. Either way, this is separate from being excluded from the average-wage calculation.
  • Ultra-short-time workers (under 15 hours/week) are excluded — even past one year, they are not entitled to severance. If weekly hours fluctuate, eligibility is judged on 4-week averages.
  • Even on a 3.3% freelancer contract, if your working hours and location were fixed and you worked under the company's direction and supervision, you can be recognized as a de facto employee and claim severance. This is a classic employee-status dispute before labor offices and courts.
  • 3-year statute of limitations — the right to claim severance expires 3 years after the resignation date. If you have unpaid severance, check the clock first.

Interim Settlement Isn't On Demand — Only for Legally Defined Reasons

Interim settlement of severance has been prohibited in principle since 2012 and is allowed only for reasons defined in the Enforcement Decree of the Employee Retirement Benefit Security Act. The main qualifying reasons are:

  • A non-homeowner worker purchasing a house in their own name
  • A non-homeowner worker funding a jeonse or rental deposit — limited to once per workplace
  • 6+ months of medical care for the worker, spouse, or dependents — where the worker bears medical costs exceeding 12.5% of their annual total wages
  • Bankruptcy adjudication or commencement of personal rehabilitation within the last 5 years of the application date
  • Wage reduction due to a wage-peak system or similar arrangements
  • Reduced severance due to shortened contractual working hours, and damage from a disaster

Two warnings. First, even with a qualifying reason, the company is not obligated to agree. Interim settlement is discretionary — it requires both the worker's request and the employer's consent. Second, after an interim settlement, severance is recalculated using only the period afterward, effectively resetting your severance tenure. DC plan members, meanwhile, must use a separate 'early withdrawal' system instead of interim settlement, and its list of permitted reasons is slightly narrower.

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📅 Last updated: 2026-07-29🧮 Calculation basis: The formulas, rates and tax rules used here are documented with sources in our methodology page.🏷 Operated by: Calc Tani · About · Contact

⚠️ DisclaimerResults are reference estimates based on your inputs and published standards, and carry no legal or tax authority. Rates and rules change frequently — always verify the actual amount with the relevant authority, your financial institution, or a professional. Your inputs are never sent to or stored on a server; all calculation happens in your browser.