Build Korean Year-End Tax Settlement (연말정산) Dataset

Skill: Convert annual payroll + deduction data into the HomeTax 연말정산 dataset

Region: South Korea (대한민국) Category: Tax — 연말정산 (year-end tax settlement) Does: Takes an employee's annual wage/salary income (근로소득) and deduction data and maps it onto the year-end tax settlement (연말정산) dataset filed via HomeTax (홈택스) — reconciling the year's withheld income tax against the final liability using income deductions (소득공제) and tax credits (세액공제), seeded from the HomeTax simplified data (간소화자료). System: HomeTax (홈택스) — 연말정산 (근로소득 지급명세서 / 간소화자료)

연말정산 reconciles wage/salary income (근로소득) for the calendar year: the employer (원천징수의무자) computes each employee's final tax and the difference versus tax already withheld is refunded or collected — settled in the February payroll, with the 지급명세서 (payment statement) submitted to the NTS by early March. Employees gather deduction evidence from the HomeTax 간소화자료 (simplified data service). Confirm the current deduction limits, rates, and form layouts against the NTS specification before use.

When this applies

• A 근로소득 earner was employed during the tax year and the employer performs the 연말정산 the following January–February.
• Deductions/credits are seeded from HomeTax 간소화자료 (medical, education, donations, credit-card spend, pension, insurance, etc.) plus employee-supplied evidence not in the service.
• Mid-year joiners/leavers combine prior-employer 근로소득원천징수영수증 (withholding receipt) data; 사업소득/기타소득 are not settled here (those go through 종합소득세 신고 in May).

Input data required

Korean specifics: dependents counted via 인적공제 require relationship and income tests; many credits (의료비, 교육비, 기부금) are 세액공제 with category-specific caps and credit rates.

Settlement structure (연말정산)

연말정산 (근로소득)
├── 총급여 (gross wage) − 근로소득공제 = 근로소득금액
├── 소득공제 (income deductions)
│   ├── 인적공제   (본인/배우자/부양가족 기본·추가공제)
│   ├── 연금보험료공제 (국민연금 근로자부담) + 4대보험 등
│   └── 신용카드 등 사용금액 / 주택자금 등 그 밖의 소득공제
│        → 과세표준 = 근로소득금액 − 소득공제
├── 산출세액 = 과세표준 × 누진세율 (기본세율)
├── 세액공제 (tax credits)
│   ├── 근로소득세액공제 / 자녀세액공제
│   └── 연금계좌 / 보장성보험 / 의료비 / 교육비 / 기부금 세액공제
│        → 결정세액 = 산출세액 − 세액공제
└── 차감징수세액 = 결정세액 − 기납부세액(원천징수)  (refund if negative)
지방소득세 = 결정세액 × 10%

The 산출세액 uses the progressive 기본세율 (basic rate schedule). Amounts in whole won.

Calculation rules

• 과세표준 (tax base) = 근로소득금액 (총급여 − 근로소득공제) − 소득공제 (인적·연금보험료·신용카드 등).
• 산출세액 = 과세표준 × the progressive 기본세율 (bracketed marginal rates).
• 결정세액 = 산출세액 − 세액공제 (근로소득세액공제, 자녀, 연금계좌, 의료비, 교육비, 기부금, 보장성보험 — each with its own cap and credit rate).
• 차감징수세액 = 결정세액 − 기납부세액 (tax withheld during the year): positive = 추가징수 (collect), negative = 환급 (refund).
• 지방소득세 = 결정세액 × 10% (local income tax).
• Whole-won amounts; apply each deduction/credit's statutory limit.

Worked example (one employee, outline)

귀속연도 2025   사업자등록번호 120-88-00997   사원 홍길동 900101-1******

총급여                                       60,000,000
 − 근로소득공제                              −12,750,000
 = 근로소득금액                               47,250,000
소득공제
  인적공제 (본인+배우자+자녀 1)               −4,500,000
  연금보험료공제 (국민연금 근로자부담)        −2,700,000
  신용카드 등 사용금액 공제                   −2,000,000
 = 과세표준                                   38,050,000
산출세액 (기본세율 적용)                     ≈ 4,627,000
세액공제
  근로소득세액공제                              −660,000
  자녀세액공제 (1명)                            −250,000
  의료비·교육비·기부금 세액공제                −400,000
 = 결정세액                                  ≈ 3,317,000
기납부세액 (연중 원천징수)                     4,000,000
 차감징수세액 = 3,317,000 − 4,000,000 = −683,000  → 환급 (refund)
지방소득세 = 3,317,000 × 10% = 331,700

The employer settles the difference in the February payroll and files the 근로소득 지급명세서 via HomeTax (홈택스); employees pull evidence from the 간소화자료 service.

Validation checklist

• Current 연말정산 form layout, 기본세율 brackets, and deduction/credit limits used
• 사업자등록번호 (employer), 주민등록번호 (employee), and 귀속연도 correct
• 총급여 and 비과세 separated; prior-employer 근로소득 combined for mid-year joiners
• 소득공제 (인적·연금보험료·신용카드 등) within statutory limits and dependent tests met
• 산출세액 = 과세표준 × 기본세율; 세액공제 applied with per-category caps and rates
• 결정세액 reconciles; 차감징수세액 = 결정세액 − 기납부세액 (refund vs collect)
• 간소화자료 totals match the claimed deductions; 지방소득세 = 결정세액 × 10%
• Whole-won amounts; settled in February payroll and 지급명세서 filed via HomeTax by the deadline

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.