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Submission: On July 11 via api from US — Scanned from DE
Effective URL: http://osungnews.com/bbs/board.php?bo_table=gallery&wr_id=15
Submission: On July 11 via api from US — Scanned from DE
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News by Year 카테고리 * all * 2023 * January * February * March * April * May * June * July * August * September * October * November * December question? Call : +82 2-2631-1230 9F, Gangnamjeil B/D, 109, Teheran-ro, Gangnam-gu, Seoul, Republic of Korea E-mail : shlee@osungac.com Osung Catalog Osung News Letter TRUSTED ACCOUNTING EXPERTS CUSTOMER-ORIENTED SERVICE AS YOUR BUSINESS PARTNER, WE WILL WORK TOGETHER WITH YOU TO MAKE YOUR BUSINESS MORE VALUABLE. TRUSTED ACCOUNTING EXPERTS ONE STOP TOTAL SERVICE AS YOUR BUSINESS PARTNER, WE WILL WORK TOGETHER WITH YOU TO MAKE YOUR BUSINESS MORE VALUABLE. TRUSTED ACCOUNTING EXPERTS EXPERIENCED PROFESSIONALS AS YOUR BUSINESS PARTNER, WE WILL WORK TOGETHER WITH YOU TO MAKE YOUR BUSINESS MORE VALUABLE. TRUSTED ACCOUNTING EXPERTS DIFFERENTIATED SERVICE AS YOUR BUSINESS PARTNER, WE WILL WORK TOGETHER WITH YOU TO MAKE YOUR BUSINESS MORE VALUABLE. TRUSTED ACCOUNTING EXPERTS PROVIDING TOP QUALITY SERVICE AS YOUR BUSINESS PARTNER, WE WILL WORK TOGETHER WITH YOU TO MAKE YOUR BUSINESS MORE VALUABLE. Previous Next -------------------------------------------------------------------------------- OSUNGNEWS TITLE : CHANGES IN KOREAN VISA,TAXATION AND LABOR 페이지 정보 작성일 2023 2023-07-11 * 목록 본문 ■ Changes in Korean Visa,Taxation and Labor ▶ Visa Reason for change (Enforced date: Jul. 26, 2021) To diversify the system of issuing a technology start-up (D-8-4) visa to attract more foreign talentsstarting a business overseas and promoting the employment of Koreans by supporting incorporation Before A foreigner participating in the K-Startup Grand Challenge project andrecommended by the Minister of SMEs and Start-ups is granted change totechnology start-up (D-8-4) visa without applying the score system. After Addition of eligibility for exemption from the score system * A foreigner participating in the K-Startup Grand Challenge project and recommended by the Minister of SMEs and Start-ups is granted change to technology start-up (D-8-4) visa without applying the score system. * A beneficiary* of a government start-up support project within the past 2 years who received a recommendation of the Minister of SMEs and Start-ups is granted change to technology start-up (D-8-4) visa without applying the score system. * The beneficiary should have received grants of KRW 30 million or more from the government New Preferential treatment of intellectual property rights holders from OECDcountries who are subject to the score system The expertise of property rights holders from OECD countries are recognized and they areexempted from OASIS-2 (advanced course on intellectual property rights) education (score of 20points recognized) ▶ Taxation Reduction of corporate tax rate Corporate tax rate is reduced by 1%p for each tax base bracket Tax base Before Tax rate After Tax rate Not over KRW 200 mil. 10% 9% Over KRW 200 mil. – Not over KRW 20 bil. 20% 19% Over KRW 20 bil. – Not over KRW 300 bil. 22% 21% Over KRW 300 bil. 25% 24% Strengthened tax support for foreign employees * (Application of flat tax rate for foreign employees*) The period of application of special taxation is extended from five years to 20 years starting from the date offirst providing service in Korea.*Under the special taxation, foreign employees can choose to have the flat tax rate (19%, non-taxation not applicable)applied instead of the global income tax rate (6-45%). * Reduction/exemption of income tax for foreign engineers*) The period of application of reduction/exemption of income tax (50%) is extended from five years to 10 yearsin order to promote technology development by foreign experts.*Income tax is reduced by 50% for five years for foreign engineers providing engineering technology, etc. Establishment of tax credit for integrated employment To promote corporate employment, tax credits including tax credit for employment increase, tax creditfor social security premium, tax credit for career-interrupted women are merged into ‘tax credit forintegrated employment’. Before After * ax credit for employment increase (all companies) : No. of increased employees x per capita tax credit amount Classification Tax credit amount (KRW 10,000) SMEs (3 yrs) Middlestanding companies (3 yrs) Large companies (2 yrs) Seoul metropolitan area Local areas Full-time employee 700 770 450 - Regular youth employees, disabled persons,persons aged 60 or older, etc 1,100 1,200 800 400 * Tax credit for social insurance premium (SMEs) * Tax credit for career-interrupted women (SMEs, middle-standing companies) *Age of youth employees: 15 to 29 * Tax credit for employees who were transitioned to regular employee status : Number of employees who were transitioned to regularemployee status (1 year) × Tax credit amount (KRW 10 mil.for SMEs, KRW 7 mil. For middle-standing companies) * Tax credit for employees returning from childcare leave (SMEs, middle-standing companies) : Wages for persons returning from childcare leave (1 year) × Tax credit rate (30% for SMEs, 15% for middle-standingcompanies) Introduction of tax credit for integrated employment Basic deduction : No. of increased employees x per capita tax credit amount Classification Tax credit amount (KRW 10,000) SMEs (3 yrs) Middlestanding companies (3 yrs) Large companies (2 yrs) Seoul metropolitan area Local areas Full-time employee 700 770 450 - Regular youth employees, disabled persons,persons aged 60 or older, etc 1,100 1,200 800 400 *Age of youth employees: 15 to 34 Additional deduction : Number of persons X Per capita tax credit (1 year) Classification Tax credit amount (KRW 10,000) SMEs Middle-standing Employeestransferred toregular employeestatus, employeesreturning fromchildcare leave 1,300 900 ▶ Labor Minimum wage raised Before After KRW 9,160 per hour, KRW 1,914,440 per month * Based on 209 hours / applied in 2022 KRW 9,620 per hour, KRW 2,010,580 per month * Based on 209 hours / applied in 2023 페이지 정보 * 목록 -------------------------------------------------------------------------------- ABOUT US WE ARE MARKET LEADERS We are a market leader in helping both local and foreign companies to successfully expand their business globally, by providing a full suite of multi-lingual commercial representation and back-office services VISION & MISSION Our clients are always a top priority at OSUNG CONSULTING and each one receives carefully considered advice about how to achieve optimum results for their company. WWW.OSUNGAC.COM ABOUT US OUR SERVICE INVESTMENT GUIDE BUSINESS IN KOREA CONTACT INFO Address 9F, Gangnamjeil B/D, 109, Teheran-ro, Gangnam-gu, Seoul, Republic of Korea Email : shlee@osungac.com Phone : +82-70-7816-0561 Fax : +82-2-2631-2230 question? © Copyright 2020 All Rights Reserved. Designed by osungac.com © Copyright 2020 All Rights Reserved. Designed by osungac.com * 로 QUESTION? Please fill out your detailed inquiry and correct email information and we will respond as soon as possible. @ SEND Cancel