
Services
Audit
TaxBPO
Advisory
RISK
● Filing frequency of Simplified Withholding Tax Statement changed from semi-annual basis to monthly basis (effective from earned incomes paid in January 2026)
Beginning with salary and wage income paid in January 2026, .....
● Statutory social insurance participation obligations by visa type
Statutory social insurance participation requirements for foreigners (non-Koreans) working in Korea may vary depending on the type of visa held.
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● Maximum extension terms allowed for short-term contract workers
Under Article 4 of the Fixed-Term and Short-Term Employees Protection Law of Korea, the employer may offer a fixed-term contract for a maximum duration of 2 years.
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