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Korean rules on tax, staff, visas and company paperwork, explained for foreigners by PAPATONY.

PAPATONYPAPATONY39 guides

All 39Tax & accounting 14HR & labor 9Visas & foreign staff 3Legal & compliance 8Government support 3Finance & credit 2

Foreign employees get Korea's 19% flat tax rate only if they apply

The 19% flat tax rate for foreign employees in Korea applies only on application, made through their payroll staff on Form No. 8-2 monthly or Form No. 8 at year-end.

Visas & foreign staff · Sep 30, 2026 · 6 min read

Employers of foreign staff in Korea must report changes within 15 days

A foreign employee's resignation, death, disappearance or key contract change must be reported by the employer within 15 days, to immigration or the employment center.

Visas & foreign staff · Sep 20, 2026 · 5 min read

Employment insurance for foreign employees in Korea depends on visa status

Employment insurance in Korea covers foreign workers on D-7, D-8, D-9 and F-5 automatically; F-4 and other work-eligible statuses are covered only if an application is made.

Visas & foreign staff · Sep 20, 2026 · 5 min read

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