🛵 Korea Part-Time (Weekly Holiday Pay), 3.3% Freelancer Tax Refund & Daily Worker Calculator
Switch between Korea’s 3 income types: ① 3.3% Freelancer / Gig Income (with May tax refund estimate), ② Daily Worker (₩150,000/day tax-exempt), and ③ Hourly Part-Time (with mandatory Weekly Holiday Pay 주휴수당).
📌 Korea Part-Time & 3.3% Tax Refund — 핵심 요약 (Key Takeaways)
- If 3.3% is withheld from your Korean part-time or freelance pay, filing a Comprehensive Income Tax return in May often refunds most or all of that 3.3%!
- Daily workers (일용직) enjoy a ₩150,000 per day tax exemption—and due to the small-tax waiver (<₩1,000), daily wages up to ~₩187,000 pay ₩0 tax.
- Part-timers working 15+ hours/week are legally entitled to Weekly Holiday Allowance (주휴수당), adding ~20% to base hourly pay.
📖 How the Formula Works & Official Terminology (with Local Terms)
- Mode 1 — 3.3% Business Income (사업소득): Deducts 3.3% (3% national + 0.3% local) upfront and estimates your May tax refund using NTS Simple Expense Rates (단순경비율).
- Mode 2 — Daily Worker (일용직): Exempts the first ₩150,000/day; taxes the excess at an effective 2.97% (waived if daily income tax is under ₩1,000).
- Mode 3 — Hourly Part-Time (근로계약 알바): Computes base wages plus mandatory Weekly Holiday Pay for ≥15 hours/week.
📊 Sample Salary & Tax Reference Table by Income Bracket
| Income Category | Withholding Rate | Key Exemption / Benefit | May Tax Filing Needed? |
|---|---|---|---|
| 3.3% Freelancer / Gig | 3.3% (3% + 0.3% local) | High refund rate in May for low/mid earners | Yes — file on Hometax for refund |
| Daily Worker (일용직) | 2.97% on excess over ₩150k | First ₩150k/day tax-free (₩0 tax up to ₩187k/day) | No — final separate taxation |
| Hourly Contract (15h+/wk) | 4 Major Insurances / Wage table | Mandatory Weekly Holiday Pay (+20%) | Year-end or May filing |
❓ Frequently Asked Questions (FAQ)
🏛️ Official Government Citations & Revision Schedule
-
National Tax Service of Korea (국세청) —
Wage Withholding Table, Progressive Tax Brackets, Foreigner 19% Flat Rate & Dividend Tax
Official Rule Verification Date: 2026-11-04 | 매년 1~2월 세법 시행령 개정 및 3월 간이세액표 반영 / 5월 종합소득세 (1·2·3·5월 점검)
-
Ministry of Employment and Labor of Korea (고용노동부) —
Statutory Minimum Wage, Weekly Holiday Allowance & Severance Pay Formula
Official Rule Verification Date: 2026-11-04 | 최저임금 매년 8월 고시 → 이듬해 1월 1일 적용 (1월·8월 중점 점검)
Calculations, schedules, and guides on HonsMoney are approximate estimates and may differ from your actual tax or insurance amounts due to individual circumstances, municipal rules, visa status, or law revisions. This site does not provide tax or legal advice. Always verify final figures and deadlines directly with your local Tax Office (税務署 / NTS), Municipal Office (役所), Pension Service (年金事務所 / NPS), or your employer’s HR/payroll department.
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