Samsung Electronics and the law firm Kim & Chang have the biggest numbers of high-paid employees, health insurance data showed Monday.

Among Korea’s salaried workers, a total of 3,403 paid 2.39 million won -- the maximum contribution -- in health insurance fees as of December, according the state-run National Health Insurance Service.

That means they each had monthly wages of at least 78.1 million won ($68,000) The figure equates into 937.2 million won a year, more than 28 times the average annual income of salaried employees in 2016.

By firm, 151 employees of Samsung Electronics paid the maximum health insurance fee, followed by Kim & Chang with 119 employees, the NHIS report said.

Law firm Lee & Ko came in at No. 3 with 28 employees paying the highest fee. Hyundai Motor and Meritz Securities tied for the fourth spot with 14 employees.

Three “makgeolli,” or Korean rice wine, makers that are part of the Association of South Korean Makgeolli Manufacturers also stood out as high paying companies.

A makgeolli brewery located in Dobong District, northern Seoul, run by the makgoelli association ranked No. 6 with 12 employees paying the highest health insurance fee. Breweries in Guro and Yeongdeungpo in western Seoul both came in at No. 13 with seven each.

The Seoul Takju Manufacturers Association said, however, the reported high salaried employees are brewery heads who should be classified as private operators. They invest the majority of their salary in the breweries, it added. 

By Kim Bo-gyung (lisakim425@heraldcorp.com)