ㅁ 외국인도 국내에서 발생한 근로소득이 있으면 국적, 국내 체류기간 및 근로소득의 규모에 관계없이 내국인 근로자와 마찬가지로 연말정산을 해야합니다.
- 매월 원천징수 된 세금이 연말정산 세액보다 큰 경우에는 연말정산을 통해 차액을 환급받을 수 있으니, 근로소득이 적어도 연말정산을 꼭 하시기 바랍니다.
ㅁ 외국인 근로자의 연말정산 일정, 방식과 공제 항목은 내국인 근로자와 대부분 동일합니다.
- 다만 19% 단일세율 선택 적용, 외국인 기술자 소득세 감면 등 일부 조세특례는 외국인에게만 적용되며,
- 주택자금 공제, 주택마련저축 납입액 공제, 월세액 공제 등 일부 공제 항목은 외국인에게 적용되지 않습니다.
※ 자세한 내용은 첨부 문서를 참고하시기 바랍니다.
□ Regardless of nationality, length of stay and income volume, foreigners shall settle year-end taxes in Korea as same as Korean employees where his/her income was generated in Korea.
- Since overpaid taxes are returned where taxes withheld every month are larger than the year-end taxes, foreign employees are encouraged to settle year-end taxes even if their incomes are small.
□The schedule, calculation method, and deductions/tax credit of year-end taxes for foreign employees are mostly equal to those of Korean employees.
- Unlike Korean employees, foreigners may choose whether to apply 19% flat tax rate and also receive special taxation including tax exemption for foreign engineers.
- In addition, it should be noted several deductions/tax credit are not applicable to foreigners including housing fund, savings account for housing purchase, monthly rents and others.
□Given that the NTS provides various services for foreign employees who are not fluent in Korean such as telephone consultant service for foreigners and English automatic calculation program, the NTS encourages foreign employees to utilize such services in many ways.