How NHIS Premiums Work for Freelancers (2026)
Unlike regular employees whose health insurance (건강보험) is split 50/50 with their employer, Local Subscribers (지역가입자)—including freelancers, business owners, and non-working expats—must pay the full premium themselves. These premiums are calculated using a complex "Point System" that evaluates your income, owned assets, and vehicles.
The Three Pillars of Local NHIS Calculation
Income
Based on your reported global income from the previous year. ₩3.3M is excluded for low income earners.
Assets
Includes owned real estate and Jeonse/Wolse deposits. A ₩50M basic deduction applies to all resident households.
Vehicles
Only vehicles exceeding ₩40M in value (or specific age/engine criteria) are now taxed as of the 2026 reforms.
The 2026 Reforms: What Changed?
The Korean government has simplified the calculation to reduce the burden on lower-income households. Key changes in 2026 include:
- Increased Asset Deduction: The base deduction for housing deposits has been standardized to ₩50,000,000 across all regions.
- Vehicle Exemption: Most family cars and older vehicles are no longer included in the point calculation unless they are considered "Luxury Assets."
- Minimum Premium: For those with zero income and minimal property, a "Bottom Floor" premium of approx. ₩21,000 still applies.
💡 Insider Strategy: The F-2-7 Freelancer Tip
If your annual income exceeds ₩72M, you might find that the local subscriber rate is significantly higher than being a workplace subscriber. Many freelancers choose to set up a "One-Person Company" (Personal Corporation) to keep their health insurance rates fixed at the employee rate of ~3.5%.
Frequently Asked Questions
When do I switch from workplace to local insurance?
You automatically switch to a local subscriber the day after you leave your job (the loss of "Workplace Subscriber" status). NHIS will send an invoice to your registered address via mail.
Can I include my parents as dependents?
Yes, but only if you are a Workplace Subscriber. Local subscribers cannot have "dependents" (피부양자) on their plan; each adult in a local household is calculated together as a unit.