Build Korean Withholding Tax Return (원천징수이행상황신고서)
Skill: Convert payroll/payments into the HomeTax withholding tax return dataset
Region: South Korea (대한민국) Category: Tax — 원천징수 (withholding tax) Does: Takes payroll and payment data and maps it onto the withholding tax return (원천징수이행상황신고서) filed via HomeTax (홈택스) — withheld income tax (원천징수세액) on wage/salary income (근로소득), business income (사업소득) and other income types, plus the accompanying local income tax (지방소득세). System: HomeTax (홈택스) — 원천징수이행상황신고서
The withholding agent (원천징수의무자) files the 원천징수이행상황신고서 reporting income paid, persons paid, and tax withheld, and pays the withheld income tax to the NTS — by the 10th of the following month (semi-annual filing is available for small payers). Local income tax (지방소득세, 10% of the income tax) is paid to the local authority. Confirm the current form layout, income codes, and deadlines against the NTS specification before use.
When this applies
- A business (원천징수의무자) pays wage/salary (근로소득), business/freelance income (사업소득), retirement income (퇴직소득), other income (기타소득), or interest/dividend income and must withhold income tax (소득세) at source.
- Filed monthly (default) or semi-annually (approved small payers), reporting the prior period's payments and withholding.
- Year-end reconciliation of 근로소득 withholding is done separately via the year-end tax settlement (연말정산).
Input data required
| Group | Fields |
|---|---|
| Withholding agent | 사업자등록번호, name, period (귀속연월 / 지급연월) |
| 근로소득 (wage/salary) | headcount (인원), gross paid (총지급액), income tax withheld (소득세 등) |
| 사업소득 (business/freelance) | headcount, gross paid, withheld at 3% |
| 기타소득 / 퇴직소득 / 이자·배당 | headcount, gross paid, tax withheld |
| Adjustments | 연말정산 over/under-withholding carried in (근로소득 확정 column) |
| Settlement | total tax withheld, paid, and remitted; 지방소득세 (10% of income tax) |
Return structure (원천징수이행상황신고서)
원천징수이행상황신고서
├── 귀속연월 / 지급연월 (accrual month / payment month)
├── 근로소득 (A01 간이세액, A02 중도퇴사, A04 연말정산 ...) 인원 / 총지급액 / 소득세등
├── 사업소득 (A25) 인원 / 총지급액 / 소득세등 (3% withholding)
├── 기타소득 (A40) / 퇴직소득 (A20) / 이자·배당
├── 총합계 (A99) 인원 / 총지급액 / 징수세액
└── 납부세액 = 징수세액 − 조정환급 등 (income tax remitted)
지방소득세 특별징수분 = 소득세 × 10% (paid to local government)
Income categories use NTS codes (근로소득 A01/A02/A04, 퇴직소득 A20, 사업소득 A25, 기타소득 A40, etc.). Amounts in whole won.
Calculation rules
- 근로소득 (wage) monthly withholding uses the NTS 간이세액표 (simplified tax table) by gross pay and number of dependents.
- 사업소득 (business/freelance, e.g. 3.3% commonly cited) is withheld at income tax 3% (지방소득세 0.3% added = 3.3% total).
- 기타소득 (other income) is generally withheld at 20% on the taxable amount (after the statutory deduction rate).
- 납부세액 = total withheld (징수세액) − any 연말정산 refund adjustment carried forward.
- 지방소득세 특별징수 = withheld income tax × 10%, remitted to the local authority.
- Whole-won amounts.
Worked example (monthly, outline)
원천징수의무자 120-88-00997 귀속연월 2026-05 지급연월 2026-05
근로소득 (A01 간이세액) 인원 25 총지급액 90,000,000 소득세등 4,500,000
사업소득 (A25) 인원 4 총지급액 8,000,000 소득세등 240,000 (3%)
기타소득 (A40) 인원 2 총지급액 2,000,000 소득세등 160,000 (20% of taxable)
총합계 (A99) 인원 31 총지급액100,000,000 징수세액 4,900,000
납부할 소득세 = 4,900,000 원 (no carry-over)
지방소득세 특별징수 = 4,900,000 x 10% = 490,000 원 (to local government)
Filed via HomeTax (홈택스) by the 10th of the following month; 지방소득세 paid via Wetax to the local authority.
Validation checklist
- Current 원천징수이행상황신고서 form / HomeTax layout and income codes (A01/A25/A40 ...) used
- 사업자등록번호 and 귀속연월/지급연월 correct; monthly vs semi-annual filing right
- 근로소득 withholding per the current 간이세액표 (by pay and dependents)
- 사업소득 withheld at 3% (3.3% incl. 지방소득세); 기타소득 at the correct rate
- 연말정산 over/under-withholding adjustments included where applicable
- 총합계(A99) 인원·총지급액·징수세액 reconcile with the per-category lines
- 지방소득세 특별징수 = 소득세 × 10%, remitted separately
- Whole-won amounts; filed and tax remitted by the 10th of the following month
Last updated: 2026-06-04 — confirm the active schema version, field codes, and NTS/HomeTax requirements against the current National Tax Service specifications before use.