What Is Changing — The First Private-Sector Increase Since 2019
On February 10, 2026, the State Council approved an amendment to the Enforcement Decree of the Act on the Employment Promotion and Vocational Rehabilitation of Persons with Disabilities. The mandatory disability employment quota for private employers will rise in steps from 3.1% to 3.3% in 2027 and 3.5% in 2029. This is the first change to the private-sector rate in seven years. The public-sector quota will go from 3.8% to 4.0% by 2029.
With about two months left before it takes effect, now is the time to build it into your 2027 workforce plan and payroll budget.
How Many Employees Will Your Company Need?
| Regular employees | 3.1% | 3.3% (2027) | 3.5% (2029) |
|---|---|---|---|
| 100 | 3 | 3 | 3 |
| 150 | 4 | 4 | 5 |
| 160 | 4 | 5 | 5 |
| 250 | 7 | 8 | 8 |
| 300 | 9 | 9 | 10 |
Because fractions are dropped, the 2027 step only adds a person in certain bands (e.g., 122–129, 152–161, 243–258 employees). The 2029 step adds one person across most headcounts. Even if 2027 changes nothing for you, run the 2029 numbers too.
A worker with a severe disability who works at least 60 contracted hours a month counts as two, so the same headcount can produce different compliance rates. The required headcount and the levy are calculated monthly from your regular headcount and added up for the year. Manufacturers with big seasonal swings should estimate each month separately.
The Levy — Shortfall × Base Amount, with Surcharges for Low Compliance
The levy equals the monthly shortfall multiplied by a base amount, with surcharges that grow as compliance falls. In any month with no employees with disabilities at all, the charge per missing worker is the full minimum wage (KRW 2,156,880 per month in 2026).
The 2027 base amount will be set by a year-end notice. For now, the practical approach is to model with the 2026 figure and update the model once the notice comes out. If you already fall short, the 0.2-point increase widens the gap and may push you into a lower compliance band with a bigger surcharge.
Levies are filed and paid by January 31 for the previous year. The 2027 increase will first show up in the January 2028 filing.
Three Ways to Reduce the Levy
Support for Companies That Comply
Checklist Before January 2027
How KITIM Can Help
KITIM covers the full process: monthly quota and levy modeling, job redesign, hiring plans, subsidy applications and alignment with ESG social indicators. If you want to know your levy exposure and options before the 2027 increase, contact KITIM for a consultation.