A payslip drawn up in South Korea is issued in KRW, in the language and in the form that local law requires. The question is not whether your software can produce a payslip: it is who, on the ground, stands behind what it contains.
Outsourcing payroll in South Korea calls for three prior checks: that the firm is authorised to practise, that it is up to date with its own tax and social security obligations, and that it is insured for the errors it might make. The network verifies these three points before any listing, on supporting documents rather than on statements.
South Korea splits payroll between two regulated professions, and that boundary carries real sanctions. The 공인노무사 (certified public labor attorney) holds the monopoly on social insurance filings and on representing employers in labour law matters for third parties. The 세무사 (certified tax accountant) holds the monopoly on tax filings, including wage withholding and its year-end settlement. The mechanical processing of payroll itself remains unrestricted.
Korean won are paid into a local account. Contracts and documents issued to staff are drawn up in Korean; an English translation is common for foreign executives but does not replace the original.
Korea belongs to no multilateral coordination area. A bilateral social security agreement links it to France and, subject to conditions, avoids dual affiliation for a posted employee. The certificate must be requested before departure, not once the assignment is already under way. Selecting a provider therefore starts with identifying which of the two licences it actually holds.
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 |
| 공인노무사 등록증 (公認勞務士) — inscription au registre du 고용노동부 et adhésion à la 한국공인노무사회Certified Public Labor Attorney (CPLA) registration Pièce décisive pour le volet social : le Certified Public Labor Attorneys Act réserve au 공인노무사 les déclarations et la représentation de l'employeur en matière de droit du travail et d'assurances sociales pour compte de tiers. Demander la copie du 등록증 et vérifier l'inscription sur l'annuaire de la KCPLAA. | 고용노동부 Ministry of Employment and Labor ; 한국공인노무사회 Korean Association of Certified Public Labor Attorneys | No expiry Required | Official website |
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