Wage and tax withholding receipt: A Korean wage and tax withholding receipt is issued by the withholding employer. It summarizes identity, workplace income, deductions, credits and year-end settlement; it is not a worker-completed refund application.
Korean wage and tax withholding receipt: What you will finish
You will verify the correct copy and year, identity and foreign-worker codes, current/previous workplaces, wage totals, exempt income, deductions, credits and the three settlement rows.
Korean wage and tax withholding receipt: This guide reads only the employee wage-withholding section on pages 1–9 of the 28-page statutory Form 24 bundle. It does not calculate your personal tax or promise a refund.
Wage and tax withholding receipt: preview, download and official source
The current official Form 24 PDF contains 28 pages because it bundles several income and withholding forms. The wage and tax withholding receipt is Form 24(1), pages 1–9; this guide deliberately stops there.
Review the eight form fields
Eight checks on Form 24(1)
- Document header: confirm ‘wage and tax withholding receipt’ and ‘income-earner copy’, plus resident/foreign-national, nationality, flat-rate and year-end-settlement codes.
- Withholding agent and income earner: match the legal employer name, business number, address, your passport/residence-card name and foreign resident number.
- Workplace income: distinguish current and previous workplace names, business numbers, employment periods, wages, bonuses and recognized-stock-plan income before relying on the total.
- Tax-exempt and reduced income: read each code and total. Tax-exempt income can affect the relationship between workplace totals, gross pay and the flat-rate calculation.
- Gross pay and employment income: gross pay is not take-home pay; employment income is the statutory amount after the employment-income deduction.
- Income deductions and tax credits: verify only entries supported by submitted year-end-settlement evidence, including dependants, insurance, pension, cards, housing, education or donations when applicable.
- Determined tax and tax already paid: compare income tax, local income tax and rural special tax separately; previous- and current-workplace prepayments can appear on different rows.
- Final settlement tax: read the amount, tax column and sign together. Ask payroll whether it is withholding or refund and request a corrected receipt if source identity, dates or amounts are wrong.
Example only — do not submit: Minh N. receives an income-earner copy for tax year 2025. He checks his passport spelling, foreign resident number, foreign-national and country codes, employer number, current and previous employment periods, wage/bonus totals and tax-exempt rows. He then reads deductions, credits, determined tax, prepaid tax and each final-settlement tax column. He asks payroll whether the signed amount is additional withholding or refund and requests a corrected receipt for any mismatch. Replace every fact with your issued receipt.
- Official form preview
- Official original download
Official Income Tax Act Enforcement Rule Form 24 PDF PDF · 28 pages · 536,551 bytes
- Official source page
Korean Law Information Center — current Form 24 source · National Tax Service — wage withholding receipt form page
Verified 26 August 2026: the current official PDF is 28 pages and 536,551 bytes; its PDF signature and recorded SHA-256 match. Form 24(1) occupies pages 1–9. BSKorean links directly to law.go.kr and does not mirror the file.
Prepare wage and tax withholding receipt in eight steps
24 Korean phrases for wage and tax withholding receipt
Use the learner-friendly pronunciation first and RR only as a reference. Confirm difficult sounds with Korean audio or a speaker.
Each step contains three Korean phrases. Open only the step you need; learner-friendly pronunciation is shown first and Romanization stays optional.
Step 1Document header3 Korean phrases
1. Document header
Start at the official source and confirm that this form fits your case.
Document header: confirm ‘wage and tax withholding receipt’ and ‘income-earner copy’, plus resident/foreign-national, nationality, flat-rate and year-end-settlement codes.
| # | Korean | How to say it | Natural meaning |
|---|---|---|---|
| 1 | 근로소득 원천징수영수증을 받을 수 있을까요? | geun-roh-soh-deuk wuhn-chuhn-jeeng-soo-yuhng-soo-jeung-eul bah-deul soo ee-sseul-kkah-yoh? RR: Geunrosodeuk woncheonjingsuyeongsujeungeul badeul su isseulkkayo? |
May I receive my wage and tax withholding receipt? |
| 2 | 소득자 보관용으로 발급해 주세요. | soh-deuk-jjah boh-gwah-nyohng-eu-roh bahl-geu-peh joo-seh-yoh. RR: Sodeukjja bogwanyongeuro balgeupae juseyo. |
Please issue the income-earner copy. |
| 3 | 귀속연도가 맞는지 확인해 주세요. | gwee-soh-gyuhn-doh-gah mahn-neun-jee hwah-geen-heh joo-seh-yoh. RR: Gwisogyeondoga manneunji hwaginhae juseyo. |
Please check that the tax year is correct. |
Step 2Withholding agent and income earner3 Korean phrases
2. Withholding agent and income earner
Copy names, numbers and addresses from current documents instead of memory.
Withholding agent and income earner: match the legal employer name, business number, address, your passport/residence-card name and foreign resident number.
| # | Korean | How to say it | Natural meaning |
|---|---|---|---|
| 4 | 제 이름과 외국인등록번호를 확인해 주세요. | jeh ee-reum-gwah weh-goo-geen-deung-rohk-ppuhn-hoh-reul hwah-geen-heh joo-seh-yoh. RR: Je ireumgwa oegugindeungrokppeonhoreul hwaginhae juseyo. |
Please check my name and foreign resident number. |
| 5 | 내·외국인 항목이 외국인으로 되어 있나요? | neh·weh-goo-geen hahng-moh-gee weh-goo-gee-neu-roh dweh-uh een-nah-yoh? RR: Nae·oegugin hangmogi oegugineuro doeeo innayo? |
Is the foreign-national box marked? |
| 6 | 국적과 국가코드가 맞나요? | gook-jjuhk-kkwah gook-kkah-koh-deu-gah mahn-nah-yoh? RR: Gukjjeokkkwa gukkkakodeuga mannayo? |
Are my nationality and country code correct? |
Step 3Workplace income3 Korean phrases
3. Workplace income
Use dates, places, people and actions; separate facts from guesses.
Workplace income: distinguish current and previous workplace names, business numbers, employment periods, wages, bonuses and recognized-stock-plan income before relying on the total.
| # | Korean | How to say it | Natural meaning |
|---|---|---|---|
| 7 | 현재 근무처와 종전 근무처를 구분해 주세요. | hyuhn-jeh geun-moo-chuh-wah johng-juhn geun-moo-chuh-reul goo-boon-heh joo-seh-yoh. RR: Hyeonjae geunmucheowa jongjeon geunmucheoreul gubunhae juseyo. |
Please distinguish my current and previous workplaces. |
| 8 | 근무기간이 실제 근무기간과 같나요? | geun-moo-gee-gah-nee seel-jeh geun-moo-gee-gahn-gwah gahn-nah-yoh? RR: Geunmugigani silje geunmugigangwa gannayo? |
Does the employment period match my actual work? |
| 9 | 급여와 상여 합계가 맞나요? | geu-byuh-wah sahng-yuh hahp-kkyeh-gah mahn-nah-yoh? RR: Geubyeowa sangyeo hapkkyega mannayo? |
Are the wage and bonus totals correct? |
Step 4Tax-exempt and reduced income3 Korean phrases
4. Tax-exempt and reduced income
Keep originals and submit copies unless the receiving office asks otherwise.
Tax-exempt and reduced income: read each code and total. Tax-exempt income can affect the relationship between workplace totals, gross pay and the flat-rate calculation.
| # | Korean | How to say it | Natural meaning |
|---|---|---|---|
| 10 | 비과세소득은 어느 항목에 있나요? | bee-gwah-seh-soh-deu-geun uh-neu hahng-moh-geh een-nah-yoh? RR: Bigwasesodeugeun eoneu hangmoge innayo? |
Where is the tax-exempt income shown? |
| 11 | 총급여 금액을 설명해 주세요. | chohng-geu-byuh geu-meh-geul suhl-myuhng-heh joo-seh-yoh. RR: Chonggeubyeo geumaegeul seolmyeonghae juseyo. |
Please explain the gross-pay amount. |
| 12 | 근로소득금액은 어떻게 계산되었나요? | geun-roh-soh-deuk-kkeu-meh-geun uh-ttuh-keh gyeh-sahn-dweh-uhn-nah-yoh? RR: Geunrosodeukkkeumaegeun eotteoke gyesandoeeonnayo? |
How was employment income calculated? |
Step 5Gross pay and employment income3 Korean phrases
5. Gross pay and employment income
Mark required fields, conditional sections, signatures and representative details.
Gross pay and employment income: gross pay is not take-home pay; employment income is the statutory amount after the employment-income deduction.
| # | Korean | How to say it | Natural meaning |
|---|---|---|---|
| 13 | 소득공제 내역을 확인하고 싶습니다. | soh-deuk-kkohng-jeh neh-yuh-geul hwah-geen-hah-goh seep-sseum-nee-dah. RR: Sodeukkkongje naeyeogeul hwaginhago sipsseumnida. |
I want to check the income deductions. |
| 14 | 세액공제 내역을 보여 주세요. | seh-ehk-kkohng-jeh neh-yuh-geul boh-yuh joo-seh-yoh. RR: Seaekkkongje naeyeogeul boyeo juseyo. |
Please show me the tax credits. |
| 15 | 외국인 단일세율이 적용되었나요? | weh-goo-geen dah-neel-seh-yoo-ree juh-gyohng-dweh-uhn-nah-yoh? RR: Oegugin danilseyuri jeogyongdoeeonnayo? |
Was the foreign-worker flat rate applied? |
Step 6Income deductions and tax credits3 Korean phrases
6. Income deductions and tax credits
Draft a short chronology, then copy it consistently into the form.
Income deductions and tax credits: verify only entries supported by submitted year-end-settlement evidence, including dependants, insurance, pension, cards, housing, education or donations when applicable.
| # | Korean | How to say it | Natural meaning |
|---|---|---|---|
| 16 | 결정세액은 얼마인가요? | gyuhl-juhng-seh-eh-geun uhl-mah-een-gah-yoh? RR: Gyeoljeongseaegeun eolmaingayo? |
What is the determined tax? |
| 17 | 기납부세액은 얼마인가요? | gee-nahp-ppoo-seh-eh-geun uhl-mah-een-gah-yoh? RR: Ginapppuseaegeun eolmaingayo? |
What tax was already paid? |
| 18 | 차감징수세액의 뜻을 설명해 주세요. | chah-gahm-jeeng-soo-seh-eh-gui tteu-seul suhl-myuhng-heh joo-seh-yoh. RR: Chagamjingsuseaegui tteuseul seolmyeonghae juseyo. |
Please explain the final settlement tax. |
Step 7Determined tax and tax already paid3 Korean phrases
7. Determined tax and tax already paid
Check evidence names, page order, personal data and any consent statement.
Determined tax and tax already paid: compare income tax, local income tax and rural special tax separately; previous- and current-workplace prepayments can appear on different rows.
| # | Korean | How to say it | Natural meaning |
|---|---|---|---|
| 19 | 환급받을 금액이 있다는 뜻인가요? | hwahn-geup-ppah-deul geu-meh-gee eet-ttah-neun tteu-seen-gah-yoh? RR: Hwangeupppadeul geumaegi itttaneun tteusingayo? |
Does this mean I receive a refund? |
| 20 | 추가로 납부할 금액이 있다는 뜻인가요? | choo-gah-roh nahp-ppoo-hahl geu-meh-gee eet-ttah-neun tteu-seen-gah-yoh? RR: Chugaro napppuhal geumaegi itttaneun tteusingayo? |
Does this mean I must pay more? |
| 21 | 지방소득세도 함께 확인해 주세요. | jee-bahng-soh-deuk-sseh-doh hahm-kkeh hwah-geen-heh joo-seh-yoh. RR: Jibangsodeukssedo hamkke hwaginhae juseyo. |
Please check local income tax too. |
Step 8Final settlement tax3 Korean phrases
8. Final settlement tax
Use an accepted channel, keep a complete copy and record the receipt number.
Final settlement tax: read the amount, tax column and sign together. Ask payroll whether it is withholding or refund and request a corrected receipt if source identity, dates or amounts are wrong.
| # | Korean | How to say it | Natural meaning |
|---|---|---|---|
| 22 | 잘못된 정보는 회사에서 수정할 수 있나요? | jahl-moht-ttwehn juhng-boh-neun hweh-sah-eh-suh soo-juhng-hahl soo een-nah-yoh? RR: Jalmotttoen jeongboneun hoesaeseo sujeonghal su innayo? |
Can the company correct wrong information? |
| 23 | 수정된 영수증을 다시 발급해 주세요. | soo-juhng-dwehn yuhng-soo-jeung-eul dah-see bahl-geu-peh joo-seh-yoh. RR: Sujeongdoen yeongsujeungeul dasi balgeupae juseyo. |
Please issue the corrected receipt again. |
| 24 | 원본 PDF를 안전하게 보관하겠습니다. | wuhn-bohn PDFreul ahn-juhn-hah-geh boh-gwahn-hah-geht-sseum-nee-dah. RR: Wonbon PDFreul anjeonhage bogwanhagetsseumnida. |
I will keep the original PDF safely. |
20 words to recognize
20 words to recognize
| # | Korean | Pronunciation | Meaning |
|---|---|---|---|
| 1 | 근로소득 원천징수영수증 | geun-roh-soh-deuk wuhn-chuhn-jeeng-soo-yuhng-soo-jeung RR: Geunrosodeuk woncheonjingsuyeongsujeung |
wage and tax withholding receipt |
| 2 | 소득자 보관용 | soh-deuk-jjah boh-gwah-nyohng RR: Sodeukjja bogwanyong |
income-earner copy |
| 3 | 귀속연도 | gwee-soh-gyuhn-doh RR: Gwisogyeondo |
tax year |
| 4 | 징수의무자 | jeeng-soo-ui-moo-jah RR: Jingsuuimuja |
withholding agent |
| 5 | 소득자 | soh-deuk-jjah RR: Sodeukjja |
income earner |
| 6 | 외국인등록번호 | weh-goo-geen-deung-rohk-ppuhn-hoh RR: Oegugindeungrokppeonho |
foreign resident number |
| 7 | 국적코드 | gook-jjuhk-koh-deu RR: Gukjjeokkodeu |
country code |
| 8 | 주(현)근무지 | joo(hyuhn)geun-moo-jee RR: Ju(hyeon)geunmuji |
current workplace |
| 9 | 종(전)근무지 | johng(juhn)geun-moo-jee RR: Jong(jeon)geunmuji |
previous workplace |
| 10 | 근무기간 | geun-moo-gee-gahn RR: Geunmugigan |
employment period |
| 11 | 급여 | geu-byuh RR: Geubyeo |
wage |
| 12 | 상여 | sahng-yuh RR: Sangyeo |
bonus |
| 13 | 비과세소득 | bee-gwah-seh-soh-deuk RR: Bigwasesodeuk |
tax-exempt income |
| 14 | 총급여 | chohng-geu-byuh RR: Chonggeubyeo |
gross pay |
| 15 | 근로소득금액 | geun-roh-soh-deuk-kkeu-mehk RR: Geunrosodeukkkeumaek |
employment income |
| 16 | 소득공제 | soh-deuk-kkohng-jeh RR: Sodeukkkongje |
income deduction |
| 17 | 세액공제 | seh-ehk-kkohng-jeh RR: Seaekkkongje |
tax credit |
| 18 | 결정세액 | gyuhl-juhng-seh-ehk RR: Gyeoljeongseaek |
determined tax |
| 19 | 기납부세액 | gee-nahp-ppoo-seh-ehk RR: Ginapppuseaek |
tax already paid |
| 20 | 차감징수세액 | chah-gahm-jeeng-soo-seh-ehk RR: Chagamjingsuseaek |
final settlement tax |
Replies you may hear
Replies you may hear
- 회사 급여 담당자가 발급해 드립니다. – The payroll officer issues it.
- 소득자 보관용인지 먼저 확인하세요. – First check that it is the income-earner copy.
- 현재 근무지와 이전 근무지가 함께 표시될 수 있습니다. – Current and previous workplaces may both appear.
- 총급여와 근로소득금액은 같은 금액이 아닙니다. – Gross pay and employment income are not the same amount.
- 외국인 단일세율은 신청과 적용 여부를 확인해야 합니다. – Confirm whether the foreign-worker flat rate was requested and applied.
- 결정세액과 이미 낸 세액을 비교합니다. – Compare determined tax with tax already paid.
- 차감징수세액의 부호와 세목을 함께 보세요. – Read the sign and tax type of the final settlement amount together.
- 인적사항이나 금액이 틀리면 회사에 정정을 요청하세요. – Ask the company to correct identity or amount errors.
Two form-preparation dialogues
Two form-preparation dialogues
1
근로자: 근로소득 원천징수영수증을 받을 수 있을까요?
담당자: 소득자 보관용으로 발급해 드리겠습니다.
근로자: 귀속연도와 외국인등록번호를 확인해 주세요.
담당자: 현재 근무지와 근무기간도 함께 확인하세요.
근로자: 확인한 원본 PDF를 안전하게 보관하겠습니다.
The worker requests the correct copy, then verifies the tax year, identity, workplace and period.
2
근로자: 결정세액과 기납부세액은 무엇이 다른가요?
담당자: 연말정산 결과 세액과 이미 낸 세액입니다.
근로자: 차감징수세액이 환급인지 추가 납부인지 설명해 주세요.
담당자: 소득세와 지방소득세의 금액과 부호를 함께 확인하세요.
근로자: 틀린 항목이 있으면 수정본을 다시 요청하겠습니다.
The worker separates determined and prepaid tax, then asks whether the final amount is withholding or refund.
Wage and tax withholding receipt: final form checklist
- Confirm form and deadline
- Use current official file
- Prepare ID and contact
- Write a dated chronology
- Use exact names and numbers
- Separate facts from opinion
- List every attachment
- Check signature and consent
- Keep a full copy
- Save submission proof
Scope and filing boundaries
Scope and filing boundaries
- The form does not guarantee approval
- Do not invent missing facts
- Do not alter an official file
- Protect unrelated personal data
- Use an interpreter when accuracy is at risk
- Confirm urgent deadlines with the receiving office
Do not publish the receipt or guess a refund from one unsigned number. Preserve the original, check the tax type and sign, and ask the employer to correct wrong identity or amounts.
Prepared by BSKorean Content Studio. The current statutory Form 24, its PDF and National Tax Service reference page were checked on 26 August 2026.
Official sources checked
Wage and tax withholding receipt: five-minute practice
Open the official form beside this guide. Draft the facts in date order, copy them into the matching fields, check the attachments and signature, then save proof of submission.
Wage and tax withholding receipt: questions foreign workers often ask
What should I confirm before using this form?
Document header: confirm ‘wage and tax withholding receipt’ and ‘income-earner copy’, plus resident/foreign-national, nationality, flat-rate and year-end-settlement codes.
Which details should I check twice?
Withholding agent and income earner: match the legal employer name, business number, address, your passport/residence-card name and foreign resident number.
Where should I get the form?
Use the official original and official source links in this guide. Check the form date again before filing.