Expatries Network
South Korea

Social security contributions and returns in South Korea

Every country has its own collecting body, its own filing calendar and its own way of certifying that a company is up to date. In South Korea, these elements form part of the file of every firm listed by the network.

The social security clearance certificate is the document that sums everything up: at a given moment it states whether the company has filed and paid. It is also the one that expires soonest, and the first the network asks its partners to renew. The table of documents below indicates which body issues it in South Korea and under which wording to apply for it.

A Korean firm must show how it covers both reserved areas. The registration certificate of a 공인노무사 answers for the social side, that of a 세무사 or 공인회계사 for the tax side; failing either, the agreement concluded with a title holder is produced. Add the full company register extract, a reissued business registration certificate, both national and local no-arrears tax certificates, the single certificate confirming payment of the four social insurances, and the corporate seal certificate. Both titles may sit within one firm, but that arrangement must be documented.

Bodies and certificates in South Korea

Local wordingIssuing bodyValiditySource
납세증명서 (納稅證明書) — 국세 완납증명 ; et 지방세 납세증명서 pour les impôts locauxCertificate of tax payment / tax clearance certificate

Deux attestations distinctes sont nécessaires en Corée : le 납세증명서 national délivré par le NTS et le 지방세 납세증명서 délivré par la collectivité du siège via Wetax (https://www.wetax.go.kr/). Leur durée d'actualité usuelle est courte, de l'ordre de 30 jours ; en demander de fraîches à chaque renouvellement.

국세청 (NTS) via Hometax pour l'impôt national ; 위택스 (Wetax) et la collectivité locale pour l'impôt local1 month
Required
Official website
4대보험 완납증명서 (4大保險 完納證明書) — 국민연금·건강보험·고용보험·산재보험Certificate of full payment of the four major social insurances

Depuis 2011 le NHIS recouvre pour le compte des quatre régimes (pension nationale, assurance maladie, assurance chômage, accidents du travail) : une attestation unique suffit et se télécharge sur le portail 4대사회보험 정보연계센터. Un cabinet sans salarié doit fournir l'attestation au titre du régime des travailleurs indépendants (지역가입자).

국민건강보험공단 (National Health Insurance Service), organisme collecteur unique des quatre régimes1 month
Required
Official website

Back to the South Korea profile

You employ staff in South Korea

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You run payroll in South Korea

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