Recruiting in South Korea does not always require setting up a company there. It does require knowing under which regime a foreign employer is allowed to file returns and pay contributions, and on what conditions.
Three routes generally exist: registration of the foreign employer with the local bodies, the use of an employer of record established on the spot, or the creation of a structure. The first is the least costly but presupposes a local correspondent able to file the returns in the language and to the calendar of the country; the second moves the employment relationship to a third party, which is not neutral in law. The choice is made in the light of the number of employees, the duration envisaged and what local law actually permits.
Four compulsory schemes frame employment: national pension, health insurance, employment insurance and industrial accident insurance. Their collection is unified, however, which simplifies certificates without reducing the number of applicable rules; the employer registers itself and reports each employee on arrival.
The choice of establishment comes before those steps: liaison office, branch or subsidiary. A liaison office cannot trade, and the form selected governs bank account opening and access to government portals, a more practical question than it first appears.
Writing is mandatory for the employment contract, which must state a set of particulars fixed by law; the employer gives a copy to the employee. Any company reaching a given headcount must also adopt work rules and file them with the labour administration.
The annual tax settlement is a key moment in the Korean payroll calendar; during the year, payslips are monthly and income tax is withheld at source. Statutory severance is due to any employee with qualifying service, whatever the reason for leaving, and it must be provisioned or funded from the outset. Check the overtime regime as well: a weekly ceiling is set by statute and enforcement is active, so scheduling practices imported from elsewhere rarely survive local scrutiny.
In South Korea, running payroll on behalf of third parties is a regulated activity. It is carried on under the title of 공인노무사 (Certified Public Labor Attorney) pour le volet social ; 세무사 / 공인회계사 pour le volet fiscal de la paie, and a registration in force must be produced to you before any engagement.
Professional body or supervisory authority : 한국공인노무사회 (KCPLAA), sous tutelle du 고용노동부 ; 한국세무사회 (KACPTA) pour les 세무사
| Local wording | Issuing body | Validity | Source |
|---|---|---|---|
| 법인등기부등본 (法人登記簿謄本) — 법인 등기사항전부증명서Certified copy of the corporate registry (certificate of all registered matters) Demander la version « 등기사항전부증명서 (말소사항 포함) », c'est-à-dire l'extrait intégral incluant les mentions radiées : il donne le capital, l'objet social et la liste des représentants légaux (대표이사). Se commande en ligne sur l'IROS. | 대법원 인터넷등기소 — Supreme Court Internet Registry Office | 3 months Required | Official website |
| 사업자등록증 / 사업자등록증명 (事業者登錄證)Business registration certificate Le 사업자등록번호 à dix chiffres est l'identifiant fiscal et de TVA coréen. Préférer le 사업자등록증명 (attestation réémise à date) au 사업자등록증 original, qui peut dater de la création et ne prouve pas l'activité actuelle. | 국세청 National Tax Service (NTS) — portail Hometax | 3 months Required | Official website |
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