💰 Guide to Part-time Wage Calculations & Holiday Pay Standards
For both part-time workers and employers, calculating monthly payroll is one of the most critical yet complicated tasks. Clearly understanding legal allowances (such as weekly holiday pay, overtime rates) and tax deductions (income taxes, social insurances) is essential to prevent disputes arising from wage backlogs or calculation errors.
💡 Weekly Holiday Pay Eligibility & Formulas
Weekly holiday pay is a mandatory allowance equivalent to one paid day off, granted to employees who work 15 hours or more per week and complete their contracted shifts without unexcused absences. The eligibility and calculations are defined as follows: First, the sum of weekly working hours must be 15 hours or more. Ultra-short-term workers contracted for less than 15 hours per week are legally excluded from holiday pay requirements. Second, the employee must complete all scheduled workdays. Occasional tardiness or early leaves do not disqualify workers, provided they do not skip contracted shifts entirely. Third, calculate the allowance using the correct formula. For part-time staff working under 40 hours weekly, the payout is calculated as: "(Weekly Hours / 40) * 8 * Hourly Rate" multiplied by the month's average weeks. For workers performing 40 hours or more, they receive a flat rate of "8 * Hourly Rate" per week.
⚙️ Guide to Social Insurances & Income Tax Deductions
1) 3.3% Business Income Tax (Freelancer): Often applied when a part-timer is contracted as an independent provider rather than a standard employee. A total of 3.3% (3% national income tax + 0.3% local income tax) is deducted from the gross earnings before net payout. 2) Mandatory Social Insurances: When employment exceeds one month and weekly working hours stay above 15 hours, regular workers are required to enroll in National Pension, Health Insurance, Employment Insurance, and Industrial Accident Compensation. The employee pays their contribution (approximately 9.7% under 2026 rates), which is withheld from gross earnings, matched by the employer, and paid to government entities. 3) Safe Local Processing: PayCal does not share or store hourly wages or employee rosters on remote cloud environments. Calculations run locally and entries are saved to your browser localStorage in plain text. Nothing is transmitted to a server, but the data is not encrypted at rest, so clear it after use on a shared computer.
❓ Frequently Asked Questions
Q. Do I always get weekly holiday allowance if I work over 15 hours? A. Two conditions must both hold: contracted weekly hours of 15 or more, and full attendance on the contracted workdays that week. Being late or leaving early does not break attendance, but an unexcused absence removes that week entitlement. Q. Should 3.3% be withheld, or should I be enrolled in social insurance? A. It depends on the contract type. The 3.3% withholding applies to freelance (business income) contracts, while an employment contract normally requires the four social insurances. Misclassifying an employee as a freelancer is a common source of disputes, so compare the written contract with the actual working arrangement. Q. My result differs from my actual payslip. A. This tool gives an approximation based on hourly rate and hours. Real pay varies with bonuses, non-taxable allowances such as meal stipends, overtime and night or holiday premiums, and yearly changes to insurance rates. Confirm final figures with your payslip and payroll contact. Q. Can I use this result as legal evidence? A. No. It is a reference calculation, not legal or tax advice. For wage disputes in Korea, contact the Ministry of Employment and Labor counselling line (1350) or a certified labor attorney. Q. Can I save several workers? A. Yes. Entries are stored in your browser localStorage and persist when you reopen the page on the same device and browser. Nothing is stored on a server, so data does not follow you to another device.