在韓國外派人員個人所得稅QA -

Employer and employee income taxes are coordinated through South Korea National Tax Service, a division of the Ministry of Strategy and Finance. The Income Tax Act is the primary legislation governing tax issues in South Korea.

2.3. 員工個人所得覆蓋範圍

韓國居民需為其全球收入納稅。非居民僅對其在韓國境內賺取的收入納稅。稅務上居住地的認定是根據納稅人是否在韓國擁有住所以及/或在韓國居住了 183 天或以上來確定。因商業或家庭原因而居留均適用。

員工無論是與家人共同居住在韓國的住所或是居住在自己擁有的韓國房產都認定為在韓國有住所。

In English

2.3. Employee Coverage —

South Korean residents are taxed on their worldwide income. Nonresidents are subject to tax on income earned in South Korea.

Residency for tax purposes is determined based on whether a taxpayer owns a domicile in South Korea and/or he or she resides in South Korea for 183 days or longer. Residency due to either business or family reasons is considered equally.

Employees have a domicile in South Korea when they live with their family in South Korean and/or they reside in personally owned property located in South Korea.

2.4. 員工個人所得稅率和級距

所得稅是以累進稅率徵收，稅率範圍從 6% 至 45%。

在國家累進所得稅制中，個人的全部收入被分配到個人所得稅各稅級，分配到稅級的每一部分收入都按照該稅級適用的稅率徵稅。

自 2023 年 1 月 1 日起生效，韓國個人所得稅稅率以及每個稅級的最低和最高年收入金額如下：

年收入範圍（韓元）	所得稅稅率
最高1,400 萬韓元	6%
超過1,400 萬韓元至5,000 萬韓元以下	15%
超過5,000 萬韓元至8,800 萬韓元	24%
超過8,800 萬韓元至1.5億韓元	35%
超過1.5 億₩至₩ 3 億	38%
超過3 億₩至₩ 5 億	40%
超過5 億₩至10 億₩	42%
超過10億韓元	45%

自2021年1月1日至2022年12月31日，韓國個人所得稅稅率以及每個稅級的最低和最高年收入金額如下：

年收入範圍（韓元）	所得稅稅率
最高₩ 1200萬	6%
超過1,200 萬韓元至4,600 萬韓元	15%
超過4,600 萬韓元至8,800 萬韓元	24%
超過8,800 萬韓元至1.5億韓元	35%
超過1.5 億₩至₩ 3 億	38%
超過3 億₩至₩ 5 億	40%
超過5 億₩至10 億₩	42%
超過10億韓元	45%

In English

2.4. Rates and Thresholds —

Income tax rates are levied on a progressive rate ranging from 6% to 45%.

In the country’s progressive income tax system, portions of an individual’s income are allocated to the different income tax brackets. Each portion of income allocated to a tax bracket is taxed at the rate applicable to that tax bracket.

Effective from Jan. 1, 2023, South Korea’s personal income tax rates and the minimum and maximum amounts of annual income for each tax bracket are as follows:

Range of Annual Income (South Korean Won)	Income Tax Rate
Up to ₩14 million	6%
More than ₩14 million and up to ₩50 million	15%
More than ₩50 million and up to ₩88 million	24%
More than ₩88 million and up to ₩150 million	35%
More than ₩150 million and up to ₩300 million	38%
More than ₩300 million and up to ₩500 million	40%
More than ₩500 million and up to ₩1 billion	42%
More than ₩1 billion	45%

Effective from Jan. 1, 2021, to Dec. 31, 2022, South Korea’s personal income tax rates and the minimum and maximum amounts of annual income for each tax bracket were as follows:

Range of Annual Income (South Korean Won)	Income Tax Rate
Up to ₩12 million	6%
More than ₩12 million and up to ₩46 million	15%
More than ₩46 million and up to ₩88 million	24%
More than ₩88 million and up to ₩150 million	35%
More than ₩150 million and up to ₩300 million	38%
More than ₩300 million and up to ₩500 million	40%
More than ₩500 million and up to ₩1 billion	42%
More than ₩1 billion	45%

2.5. 僱主扣繳稅號登記

雇主和員工必須在繳納預扣稅之前向其管轄的稅務局局長（國稅局的延伸）進行登記。

稅務局局長為每位登記的雇主和員工提供一個納稅人號碼以供付款過程中使用。

雇主必須使用企業登記申請表（可在當地稅務局取得）在當地稅務局註冊其企業。註冊需要營業執照或營業申報證明的影本；租約副本；合夥協議（如果共同經營）；證明韓國居住或非居住的文件以及護照和簽證文件的副本。在此過程中不收取任何費用。

使用家庭稅務服務線上付款方式的員工必須在該服務的網站上進行註冊以及數位身分的認證。

In English

2.5. Registration —

Prior to the remittance of withheld taxes, employers and employees are required to register with the chief of their jurisdictional tax office, an extension of the National Tax Service.

The chief of the tax office gives each registered employer and employee a taxpayer code number, which is used during the payment process.

Employers must register their businesses with their local tax office filing a business registration application; a copy of their “business permit” or “certificate of business declaration;” a copy of their lease agreement; a partnership agreement (if jointly operated); documents certifying South Korean residency or nonresidency and a copy of passport and visa document. No fee is required during this process.

Employees using the Home Tax Service online payment method must register on its website by submitting an application and a “digital certification of identification.”

2.6. 員工個人所得應稅金額

韓國就業應稅收入包括所有工資、薪水、報酬、津貼、獎金以及因提供服務而賺取的任何其他收入。退休收入也適用一般所得稅率。

免稅收入包括在軍隊服役所賺取的工資或在軍中因受傷或失能而獲得的補償金。

日薪制員工每天可扣除最多150,000 ₩ 。其他受薪人員有權扣除500 萬韓元以下薪資的 70%、 500 萬韓元至1,500萬韓元薪資的 40% 、1,500 萬韓元至4,500 萬韓元薪資的 15% 、4,500 萬韓元至1億韓元薪資的5%, 以及1億韓元薪資以上的2%。總扣除額最多為2000 萬₩ 。居民應對所有全球收入納稅。非居民僅需就在韓國境內獲得的收入納稅。

In English

2.6. Taxable Amounts —

Taxable income from employment in South Korea includes all income from wages, salaries, remunerations, allowances, bonuses. Any other amount earned in exchange for services rendered is also considered as payroll income. Retirement income is also subject to income tax.

Wages earned from serving in the armed forces or amount received as compensation for injury or debilitation while furnishing a service are nontaxable income.

In the case of wages, daily workers are subject to exclude up to ₩150,000 per day. Other wage and salary earners are entitled to exclude 70% of wages up to ₩5 million, 40% of wages from ₩5 million to ₩15 million, 15% of wages from ₩15 million to ₩45 million, 5% of wages from ₩45 million to ₩100 million, and 2% of wages in excess of ₩100 million. The total exclusion is limited to ₩20 million.

Residents are subject to taxation on all worldwide income, also known as global income. Nonresidents are only subject to taxation on income earned in South Korea.

2.7. 扣繳方法

雇主或扣繳義務人必須在支付薪資時扣繳所得稅並匯給國稅局。

在納稅年度之後，員工需要提交所得稅年終稅收調整，這些調整有可能讓他們有資格獲得退稅，例如兒童保育的稅務減項。

以日計酬的臨時工，雇主應代扣薪酬的8%的所得稅。

In English

2.7. Withholding Methods —

Employers are required to withhold income tax at the time of payment and then remit it to the National Tax Service.

After the end of taxable year, employees are required to file income tax along with the Year-End Tax Adjustment that might qualify them for a refund, such as tax deductions for child care.

For temporary workers paid on a daily basis, employers should withhold 8% of income as income tax withholding.

2.8. 員工個人所得申報退稅及匯款

國外和國內雇主必須根據《所得稅法》為每位員工代扣所得稅。每月申報表的截止日期為扣繳稅款次月的 10 號。

在課稅年度之後，員工需要提交所得稅年終稅收調整，這些調整有可能讓他們有資格獲得退稅，例如兒童保育的稅務減項。在提交申請之前，僱員必須提醒雇主任何可能的扣除額，並且雇主必須向僱員出示扣繳稅額收據，標明賺取的收入總額以及適用的扣繳金額和扣除額。

所得稅申報表必須在課稅年度隔年 5 月 1 日至 5 月 31 日期間使用表格 40-1 和表格 40-4 提交。除所得稅申報表外，員工還必須提供稅收抵減和免稅資格的支持文件；用於計算總收入的文件; 以及國稅局特別要求的任何其他文件。

可以使用郵寄或透過家庭稅務服務網站電子申報。尚未扣繳的應納稅款可以透過郵局、銀行、電話銀行支付或在家庭稅務服務網站線上支付。

僅有工資和薪水收入的僱員可能不需要在納稅年度結束時提交所得稅申報表。

In English

2.8. Returns and Remittance —

Both foreign and domestic employers must withhold income tax for each employee according to the Income Tax Act. Monthly returns are due by the 10th of the month following the month the tax is withheld.

After the end of taxable year, employees are required to file income tax along with the Year-End Tax Adjustment that might qualify them for a refund, such as tax deductions for child care.

Prior to filing, employees must alert employers to any potential deductions. Employers are required to present employees with a receipt of withholding which specifies the total earned income and applicable withholding amounts and deductions.

Income tax returns must be filed between May 1 and May 31 of the year following the tax year using Form 40-1 and Form 40-4. Along with their income tax return, employees must provide their application and supporting documents for tax credits and exemptions; documents used to calculate the total gross income; and any other documents specifically requested by the National Tax Service office.

Taxes may be filed either using the postal system or electronically through the website- Home Tax Service. Tax payments, excluded from withheld amount, can be paid at post offices, banks, by phone-banking, or online using the Home Tax Service.

Employees with only wage and salary income may not need to file a return on income tax at the end of the taxable year.

2.9. 員工持股計畫

根據安永會計師事務所和歐華律師事務所的說法，員工持股計畫在行使時需繳納所得稅和社會稅。

雇主必須依員工支付的價格與行使時的市場價格的差額去計算應扣繳所得稅和社會稅。雇主必須像一般工資支付一樣扣繳並匯出這些金額給稅務機構。

In English

2.9. Employee Share Plans —

Employee share plans are liable to income taxes and social taxes at exercise, according to Ernst & Young and the law firm DLA Piper.

Employers must withhold income tax and social taxes for all employee share plans based on the difference between the price employees paid and the market price at the time of exercise. Employers must report and remit these amounts as normal salary payments.

2.10. 記錄保存

雇主和員工必須將其扣繳稅款文件、支出記錄和稅務申報文件保存至少五年。

In English

2.10. Recordkeeping —

Employers and employees are required to maintain their withholding documents, records of disbursements and tax filings for at least five years.

2.11.處罰

雇主和員工會因未扣繳稅款、未提交納稅申報表和/或未繳納所欠稅款而受到處罰。

對於未能提交所得稅申報表的，將處以應納所得稅總額減去預扣繳稅額後的20% 的罰款。少報應納稅款的，依照應納所得稅金額乘以少報金額的比例，再減去預扣繳稅款，處以10%的罰款。故意在報稅表上誤導稅務機關的，依照應納所得稅稅額乘以少報收入的比例的40%處以罰款。未付稅款或少付稅款的，罰款為未付款或少付款總額乘以截止日期與實際付款日期之間的天數，再乘以0.03%。

In English

2.11. Penalties —

Employers and employees are subject to penalties for failure to withhold taxes; failure to file tax returns and/or failure to pay taxes owed.

For failure to file income tax form, a 20% penalty is levied on the total income tax amount minus taxes withheld. For under-reported tax due, a penalty of 10% is levied on the calculated income tax amount multiplied by the rate of the under-reported amount minus the withheld tax. For willfully misleading the tax authorities on tax returns, a penalty of 40% is levied on the income tax amount multiplied by the rate of taxation for under-reported income. For nonpayment or underpayment, the penalty is the total unpaid or underpaid amount multiplied by the number of days between the deadline and the actual date of payment multiplied by 0.03%.

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