Why Does Take-Home Pay Differ Between Calculators?

A full breakdown of the underlying assumptions

Most people have had the experience of entering the same pre-tax salary into two calculators and getting two different take-home numbers. The short answer: it's not that one calculator is "wrong" — they're just running different assumptions. Take-home pay isn't computed from secret data; it comes from a public formula (Korea's four major social-insurance rates plus the National Tax Service's simplified withholding table), and different input assumptions into that formula produce different results.

A real example: comparing two calculators

Here's how two widely used take-home tables actually compare for the same salary.

Pre-tax annual (KRW)Calculator A (monthly)Calculator B (monthly)Difference
30M~2.22M~2.25MB is +30k
50M~3.49M~3.55MB is +60k
100M~6.42M~6.42MNearly identical

The gap is bigger at lower salaries and nearly disappears at KRW 100M. That pattern itself is a clue that "assumptions" are the real cause.

Three assumptions that drive the difference

① Tax-free meal allowance

Up to a certain amount of monthly meal allowance is tax-free (currently KRW 200,000/month). Some calculators assume the full 200,000, others assume the old 100,000 threshold, or zero. A larger tax-free amount shrinks the taxable base, which lowers both social insurance and income tax — and raises take-home pay.

② National pension rate and cap

The employee's national pension contribution rate and the income cap it applies to (the "standard monthly income" ceiling) are adjusted every year. Even a table labeled "2026 rates" sometimes actually uses an older rate, which shows up as a few thousand won of difference at lower salary levels.

③ Number of dependents

The simplified withholding tax table sets a different withholding amount depending on number of dependents. Whether the calculator assumes a single-person household or includes a spouse and children changes the income tax significantly.

The reason two calculators converge at a high salary (say, KRW 100M) is that national pension hits its cap and becomes fixed, and income tax (from the withholding table) starts to dominate the result — shrinking the effect of differing assumptions.

So how should you actually read take-home numbers

The Salary Negotiation Calculator computes your current and offered salary with identical assumptions side by side and shows the take-home difference. Also worth reading: What raise percentage should you ask for?

※ This article is for general information only, not individual tax advice. Rates and thresholds change over time.