diff --git a/app/Http/Controllers/Api/Admin/HR/PayrollController.php b/app/Http/Controllers/Api/Admin/HR/PayrollController.php
index 1d9dd834..b3724e2e 100644
--- a/app/Http/Controllers/Api/Admin/HR/PayrollController.php
+++ b/app/Http/Controllers/Api/Admin/HR/PayrollController.php
@@ -296,7 +296,7 @@ public function export(Request $request): StreamedResponse
             $file = fopen('php://output', 'w');
             fwrite($file, "\xEF\xBB\xBF"); // UTF-8 BOM
 
-            fputcsv($file, ['사원명', '부서', '기본급', '고정연장근로수당', '상여금', '총지급액', '국민연금', '건강보험', '고용보험', '근로소득세', '지방소득세', '총공제액', '실수령액', '상태']);
+            fputcsv($file, ['사원명', '부서', '기본급', '고정연장근로수당', '상여금', '총지급액', '국민연금', '건강보험', '장기요양보험', '고용보험', '근로소득세', '지방소득세', '총공제액', '실수령액', '상태']);
 
             foreach ($payrolls as $payroll) {
                 $profile = $payroll->user?->tenantProfiles?->first();
@@ -313,6 +313,7 @@ public function export(Request $request): StreamedResponse
                     $payroll->gross_salary,
                     $payroll->pension,
                     $payroll->health_insurance,
+                    $payroll->long_term_care,
                     $payroll->employment_insurance,
                     $payroll->income_tax,
                     $payroll->resident_tax,
diff --git a/app/Models/HR/Payroll.php b/app/Models/HR/Payroll.php
index 8351587b..59f2445f 100644
--- a/app/Models/HR/Payroll.php
+++ b/app/Models/HR/Payroll.php
@@ -27,6 +27,7 @@ class Payroll extends Model
         'income_tax',
         'resident_tax',
         'health_insurance',
+        'long_term_care',
         'pension',
         'employment_insurance',
         'deductions',
@@ -55,6 +56,7 @@ class Payroll extends Model
         'income_tax' => 'decimal:0',
         'resident_tax' => 'decimal:0',
         'health_insurance' => 'decimal:0',
+        'long_term_care' => 'decimal:0',
         'pension' => 'decimal:0',
         'employment_insurance' => 'decimal:0',
         'total_deductions' => 'decimal:0',
diff --git a/app/Services/HR/PayrollService.php b/app/Services/HR/PayrollService.php
index ef8ac6ec..c27d8476 100644
--- a/app/Services/HR/PayrollService.php
+++ b/app/Services/HR/PayrollService.php
@@ -170,6 +170,7 @@ public function storePayroll(array $data): Payroll
                 'income_tax' => $calculated['income_tax'],
                 'resident_tax' => $calculated['resident_tax'],
                 'health_insurance' => $calculated['health_insurance'],
+                'long_term_care' => $calculated['long_term_care'],
                 'pension' => $calculated['pension'],
                 'employment_insurance' => $calculated['employment_insurance'],
                 'deductions' => $data['deductions'] ?? null,
@@ -212,6 +213,7 @@ public function updatePayroll(int $id, array $data): ?Payroll
             'income_tax' => $calculated['income_tax'],
             'resident_tax' => $calculated['resident_tax'],
             'health_insurance' => $calculated['health_insurance'],
+            'long_term_care' => $calculated['long_term_care'],
             'pension' => $calculated['pension'],
             'employment_insurance' => $calculated['employment_insurance'],
             'deductions' => array_key_exists('deductions', $data) ? $data['deductions'] : $payroll->deductions,
@@ -350,6 +352,7 @@ public function bulkGenerate(int $year, int $month): array
                     'income_tax' => $calculated['income_tax'],
                     'resident_tax' => $calculated['resident_tax'],
                     'health_insurance' => $calculated['health_insurance'],
+                    'long_term_care' => $calculated['long_term_care'],
                     'pension' => $calculated['pension'],
                     'employment_insurance' => $calculated['employment_insurance'],
                     'deductions' => null,
@@ -392,6 +395,7 @@ public function calculateAmounts(array $data, ?PayrollSetting $settings = null):
 
         // 4대보험 계산
         $healthInsurance = $this->calculateHealthInsurance($grossSalary, $settings);
+        $longTermCare = $this->calculateLongTermCare($grossSalary, $settings);
         $pension = $this->calculatePension($grossSalary, $settings);
         $employmentInsurance = $this->calculateEmploymentInsurance($grossSalary, $settings);
 
@@ -410,7 +414,7 @@ public function calculateAmounts(array $data, ?PayrollSetting $settings = null):
         }
 
         // 총 공제액
-        $totalDeductions = $incomeTax + $residentTax + $healthInsurance + $pension + $employmentInsurance + $extraDeductions;
+        $totalDeductions = $incomeTax + $residentTax + $healthInsurance + $longTermCare + $pension + $employmentInsurance + $extraDeductions;
 
         // 실수령액
         $netSalary = $grossSalary - $totalDeductions;
@@ -420,6 +424,7 @@ public function calculateAmounts(array $data, ?PayrollSetting $settings = null):
             'income_tax' => $incomeTax,
             'resident_tax' => $residentTax,
             'health_insurance' => $healthInsurance,
+            'long_term_care' => $longTermCare,
             'pension' => $pension,
             'employment_insurance' => $employmentInsurance,
             'total_deductions' => (int) $totalDeductions,
@@ -457,10 +462,17 @@ public function calculateIncomeTax(float $grossSalary, int $dependents = 1): int
      */
     private function calculateHealthInsurance(float $grossSalary, PayrollSetting $settings): int
     {
-        $healthInsurance = $grossSalary * ($settings->health_insurance_rate / 100);
-        $longTermCare = $healthInsurance * ($settings->long_term_care_rate / 100);
+        return (int) round($grossSalary * ($settings->health_insurance_rate / 100));
+    }
 
-        return (int) round($healthInsurance + $longTermCare);
+    /**
+     * 장기요양보험료 계산 (건강보험료의 일정 비율)
+     */
+    private function calculateLongTermCare(float $grossSalary, PayrollSetting $settings): int
+    {
+        $healthInsurance = $grossSalary * ($settings->health_insurance_rate / 100);
+
+        return (int) round($healthInsurance * ($settings->long_term_care_rate / 100));
     }
 
     /**
diff --git a/resources/views/hr/payrolls/index.blade.php b/resources/views/hr/payrolls/index.blade.php
index dc900dab..2a6e34d7 100644
--- a/resources/views/hr/payrolls/index.blade.php
+++ b/resources/views/hr/payrolls/index.blade.php
@@ -217,6 +217,7 @@ class="money-input w-full px-3 py-2 border border-gray-300 rounded-lg text-sm te
                     <div class="bg-gray-50 rounded-lg p-3 space-y-1 text-sm">
                         <div class="flex justify-between"><span class="text-gray-500">국민연금</span><span id="calcPension" class="text-gray-700">0</span></div>
                         <div class="flex justify-between"><span class="text-gray-500">건강보험</span><span id="calcHealth" class="text-gray-700">0</span></div>
+                        <div class="flex justify-between"><span class="text-gray-500">장기요양보험</span><span id="calcLongTermCare" class="text-gray-700">0</span></div>
                         <div class="flex justify-between"><span class="text-gray-500">고용보험</span><span id="calcEmployment" class="text-gray-700">0</span></div>
                         <div class="flex justify-between"><span class="text-gray-500">근로소득세</span><span id="calcIncomeTax" class="text-gray-700">0</span></div>
                         <div class="flex justify-between"><span class="text-gray-500">지방소득세</span><span id="calcResidentTax" class="text-gray-700">0</span></div>
@@ -500,6 +501,7 @@ function doRecalculate() {
                 document.getElementById('calcIncomeTax').textContent = numberFormat(d.income_tax);
                 document.getElementById('calcResidentTax').textContent = numberFormat(d.resident_tax);
                 document.getElementById('calcHealth').textContent = numberFormat(d.health_insurance);
+                document.getElementById('calcLongTermCare').textContent = numberFormat(d.long_term_care);
                 document.getElementById('calcPension').textContent = numberFormat(d.pension);
                 document.getElementById('calcEmployment').textContent = numberFormat(d.employment_insurance);
                 document.getElementById('calcGross').textContent = numberFormat(d.gross_salary);
@@ -511,7 +513,7 @@ function doRecalculate() {
     }
 
     function resetCalculation() {
-        ['calcIncomeTax','calcResidentTax','calcHealth','calcPension','calcEmployment','calcGross','calcTotalDeductions','calcNet'].forEach(id => {
+        ['calcIncomeTax','calcResidentTax','calcHealth','calcLongTermCare','calcPension','calcEmployment','calcGross','calcTotalDeductions','calcNet'].forEach(id => {
             document.getElementById(id).textContent = '0';
         });
     }
@@ -750,6 +752,7 @@ function openPayrollDetail(id, data) {
         html += '<tr class="bg-red-50"><th class="px-4 py-2 text-left text-red-800 font-medium" colspan="2">공제 항목</th></tr>';
         html += `<tr class="border-t"><td class="px-4 py-2 text-gray-500">국민연금</td><td class="px-4 py-2 text-right">${numberFormat(data.pension)}</td></tr>`;
         html += `<tr class="border-t"><td class="px-4 py-2 text-gray-500">건강보험</td><td class="px-4 py-2 text-right">${numberFormat(data.health_insurance)}</td></tr>`;
+        html += `<tr class="border-t"><td class="px-4 py-2 text-gray-500">장기요양보험</td><td class="px-4 py-2 text-right">${numberFormat(data.long_term_care)}</td></tr>`;
         html += `<tr class="border-t"><td class="px-4 py-2 text-gray-500">고용보험</td><td class="px-4 py-2 text-right">${numberFormat(data.employment_insurance)}</td></tr>`;
         html += `<tr class="border-t"><td class="px-4 py-2 text-gray-500">근로소득세</td><td class="px-4 py-2 text-right">${numberFormat(data.income_tax)}</td></tr>`;
         html += `<tr class="border-t"><td class="px-4 py-2 text-gray-500">지방소득세</td><td class="px-4 py-2 text-right">${numberFormat(data.resident_tax)}</td></tr>`;
diff --git a/resources/views/hr/payrolls/partials/table.blade.php b/resources/views/hr/payrolls/partials/table.blade.php
index 070ab69f..53197ddc 100644
--- a/resources/views/hr/payrolls/partials/table.blade.php
+++ b/resources/views/hr/payrolls/partials/table.blade.php
@@ -138,6 +138,7 @@
                             'income_tax' => $payroll->income_tax,
                             'resident_tax' => $payroll->resident_tax,
                             'health_insurance' => $payroll->health_insurance,
+                            'long_term_care' => $payroll->long_term_care,
                             'pension' => $payroll->pension,
                             'employment_insurance' => $payroll->employment_insurance,
                             'deductions' => $payroll->deductions,