Social Security Contributions in North Korea
North Korea operates a state social security system that provides pensions, healthcare, and welfare benefits. Both employees and employers are required to contribute. Due to limited public information, rates shown here are simplified estimates based on available documentation.
Overview of State Social System
The North Korean social security system manages several benefit programs:
- State Pensions: Retirement benefits for eligible workers
- Healthcare: State-provided healthcare system
- Disability Benefits: Support for disabled workers
- Welfare Programs: Social assistance for qualifying citizens
Contribution Rates (2026 Estimated)
Contributions are calculated as a percentage of the employee's gross salary. Due to limited documentation, the following simplified rates are used:
Employee Contributions: ~1%
- Social insurance: ~1% of gross salary
Employer Contributions: ~10%
- Social insurance: ~10% of gross salary
Note: Actual DPRK social contribution rates are not reliably documented. These are simplified estimates.
Registration
All employers operating in North Korea must register with the state social security system. Registration requires:
- Enterprise registration certificate
- Tax registration number
- List of employees with personal details
Monthly Declarations
Employers must submit monthly contribution declarations to the relevant authorities, detailing each employee's gross salary and contributions.
Social Security Benefits
State Pension
- Retirement age: 60 for men, 55 for women
- Minimum contributions: Based on employment history
- Pension amount: Determined by state formula
Healthcare
- State-provided healthcare is available to all citizens
- Foreign workers may need private medical insurance
International Social Security
North Korea has limited bilateral social security agreements. Foreign workers may be exempt from DPRK social contributions if covered by their home country's social security system.
Penalties for Non-Compliance
- Late registration: Fines apply
- Late declaration: Penalties per month of delay
- Non-compliance may result in business license revocation