MoneyLog｜부동산·경제 인사이트

🇰🇷 한국어

1. 2026년 국민연금 개혁 핵심 요약
2. 1. 국민연금 개혁 주요 내용 (2026년 시행)
3. 2. 청년세대 크레딧 제도 대폭 개선
4. 3. 연금 감액 기준 완화 방향 (노령·기초연금)
5. 4. 국민연금 수령 시 꼭 알아야 할 전략
6. 5. 연금 수령 3대 원칙: ‘필·수·재’ 전략
7. 6. 일하는 어르신 연금 감액 완화(2025년 개정안)
8. 7. 미성년자 부양의무 위반 부모 사망급여 제한
9. 8. 전체 요약

🇺🇸 English

Discussions around Korea’s National Pension have become more frequent lately. Concerns are growing as contribution rates are expected to rise while benefits increase only slightly. Many people also worry about projections showing an earlier depletion of the pension fund.

At the same time, new improvements are being introduced—such as the relaxation of pension reduction rules for working seniors and the restriction of survivor benefits for parents who neglected their minor children. With continuous policy changes like these, understanding “what is the most advantageous choice for my situation right now?” has become more important than ever.

In this guide, we summarize the major reform scheduled for 2026, explain enhanced credit benefits for young generations, outline upcoming changes to pension reduction rules, and present the most effective strategies for receiving pensions. The goal is to help you build a clear and practical plan for your future income.

The 2026 National Pension reform includes two major changes: an increase in the contribution rate and a small rise in the income replacement ratio. The primary goal is to delay the fund depletion date.

| Contribution Rate Increase

The current 9% contribution rate will gradually increase by 0.5% each year from 2026 until it reaches 13% by 2033.

| Income Replacement Ratio

The replacement rate will rise from 41.5% to 43%, slightly increasing future pension benefits.

| Limitations of the Reform

Experts describe the reform as a “halfway measure,” estimating it will delay the depletion of the pension fund by only about 10 years. Even with recent investment gains of approximately 200 trillion KRW, the impact is limited because annual pension payouts are already between 50 and 150 trillion KRW.

To offset the increasing contribution burden, the government is expanding credit benefits for military service and childbirth. These credits increase total contribution years, which directly raises future pension amounts.

| Military Service Credit

The credit will expand from 6 months to 12 months for individuals discharged after January 1, 2026.

| Childbirth Credit

Credits will now be granted starting with the first child. The previous maximum cap of 50 months will be removed, allowing parents to receive more credit depending on the number of children.

Couples may also split the credit between spouses, which can be advantageous if one spouse has a lower contribution history.

| Why Credits Matter

Pension benefits depend on both income and total contribution years. Longer contribution periods increase future pension amounts and can also improve survivor pension rates (50% → 60% for 20+ years).

To support working seniors and low-income households, the government plans to ease both the National Pension reduction rules and the Basic Pension reduction applied to couples.

| (1) National Pension Earnings Test Eased

Currently, pension benefits are reduced when monthly income exceeds approximately 3.09 million KRW. The government plans to raise this threshold to around 5 million KRW.

| (2) Basic Pension Couple Reduction Eased

When both spouses receive the Basic Pension, each currently receives 20% less. Future reforms aim to reduce this deduction to 10% or 5% for low-income couples.

| (3) 2025 Amendment: No Reduction for 98,000 Working Seniors

Under the 2025 law amendment, earnings test brackets 1 and 2 were removed. Seniors whose excess income is under 2 million KRW above the A-value will no longer have their pensions reduced. Approximately 98,000 seniors will benefit from this change.

National Pension planning is not only about “when to start receiving benefits,” but also about how and in what combination you receive them. Especially with the contribution rate increasing from 2026, preparing ahead can make a major difference.

| (1) Buy-back (추납) Strategy

Buy-back allows you to repay unpaid periods due to military service, childbirth, or unemployment, effectively increasing your total contribution period.

| (2) Survivor Pension: Key Cautions

Survivor benefits vary significantly depending on contribution years.

| (3) Remarriage Ends Survivor Benefits

If you remarry or enter a recognized common-law marriage while receiving survivor benefits, payments will immediately stop, and they will not resume even after divorce.

The most effective way to receive pension benefits is not to withdraw everything at once, but to follow three steps: PIL (withdraw only what you need), SU (start with low-return assets), JAE (reinvest the remaining amount).

| (1) PIL: Withdraw Only What You Need

Delaying National Pension increases the benefit by 7.2% per year. Therefore, withdrawing only the necessary amount and delaying the rest is highly advantageous.

| (2) SU: Start With Low-Return Products

Begin by withdrawing from the savings and pension products with the lowest returns, such as bank deposits or insurance savings. National Pension should be delayed because it provides a very high return (7.2% annually when postponed).

| (3) JAE: Reinvest the Remaining Amount

Any remaining portion of your pension should be reinvested in ETFs, deposits, or other assets to build long-term stability.

Under the 2025 amendment to the National Pension Act, the pension reduction rules for seniors who continue working have been significantly relaxed. This aims to support labor participation among older adults and ensure fair pension benefits.

Previously, even a small amount of excess income triggered pension cuts. Now, seniors may earn modest amounts without losing benefits.

| Why This Matters

Another key change in the 2025 National Pension amendment introduces a new rule restricting pension-related survivor benefits for parents who failed to fulfill their support obligations for minor children and lost inheritance rights through a court decision.

This applies to all types of death-related benefits, including:

• Survivor pension
• Lump-sum refund
• Lump-sum death benefit
• Unpaid benefits

| Why This Reform Matters

The 2026 National Pension reform focuses on increasing contribution rates while slightly improving benefit levels. Expanded credits for younger generations and relaxed reduction rules for working seniors help reduce the practical burden.

| Key Points

• Contribution rate: 9% → 13% (2026–2033)
• Income replacement ratio: 41.5% → 43%
• Expanded military and childbirth credits
• Earnings test threshold: 309,000 KRW → about 500,000 KRW
• 98,000 seniors exempted from pension reduction under the new rules
• Parents who neglected minor children lose rights to all death-related benefits

Here are the most frequently asked questions about the National Pension reform.

The National Pension may seem complicated at first, but once you break it down, the key is simple: “How well you prepare decides how much you receive.”

With rising contribution rates, expanded credits, relaxed reduction rules, and new survivor benefit regulations, understanding the system now will help you make better choices later.

If today’s guide was helpful, feel free to share it with others. Information like this can make a meaningful difference in someone’s long-term financial stability.