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Qaytish tax

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Chet ellik ishchilar 19% soliq stavkasini tanlab olishlari mumkinmi?

Holatiga koʻra · manbalar Koreya rasmiy organlaridan olingan

Deyarli 19% miqdoridagi ushlanib qolingan soliq faqat chet el kompaniyasidan tayinlangan vaqtinchalik ishga yollash agentliklari ishchilari uchun Koreya kompaniyasi tomonidan to'lanadigan ish haqlari uchun amal qiladi va oddiy chet ellik xodimlar tomonidan tanlanishi mumkin emas; aksariyat chet ellik ishchilar odatiy progressiv stavkalar bo'yicha soliqqa tortiladi. Batafsil ma'lumotlar quyida.

Bu qoida nimaga asoslanadi

[2]조세특례제한법Article 94

Article 94 of the Income Tax Act, Article 8 of the Securities Transaction Tax Act, and Article 5 (1) 5 of the Act on Special Rural Development Tax shall apply to listed stocks among the stocks traded through a multilateral-trade contracting company under Article 8-2 (5) of the Financial Investment Services and Capital Markets Act, regarding that they are traded on the securities market. [This Article Wholly Amended by Act No. 12173, Jan. 1, 2014] | Article 104-5 Deleted. <by Act No. 12173, Jan

[6]소득세법Article 131

Article 131 (2) shall apply mutatis mutandis in relation to timing for withholding income taxes from other income disposed of in accordance with Article 67 of the Corporate Tax Act. [This Article Added by Act No. 10408, Dec. 27, 2010] | Article 145-3 (Year-End Settlement, etc. of Religious Persons’ Income) | | (1) | When a withholding agent who pays income to a religious person and withholds income tax thereon, pays the religious person's income for February of the year immediately following

[8]Corporate Tax ActArticle 13

Article 13 (1) 1 and Article 57 shall not apply where the tax base and amount of corporate tax is estimated under the proviso to Article 66 (3): Provided , That this shall not apply where such tax base and amount are estimated, as prescribed by Presidential Decree, since the account books or other evidentiary documents are destroyed by a natural disaster or on other grounds. <Amended on Dec. 24, 2018> [This Article Wholly Amended on Dec. 30, 2010] | Article 69 (Determination of Occasional Impo

[9]Local Tax ActArticle 22

Article 22 shall apply mutatis mutandis to the notification of the registered data on registration and license tax. Section 3 Registration and License Tax on Licenses | Article 34 (Tax Rates) | | (1) | Tax rates of registration and license tax on a license (hereafter referred to as "registration and license tax" in this Section) shall be in accordance with the following classification: <Amended by Act No. 12153, Jan. 1, 2014> | | | (2) | In applying paragraph (1) to a Special Self-governing

  • Qonuniy asos

  • Mehnat solig'i to'g'risidagi qonunning 156-7-moddasi chet el kompaniyasidan yollangan vaqtinchalik ishga yollash agentliklari ishchilari uchun 19% ushlab qolinishini belgilaydi.

  • Bu stavka alohida chet ellik xodimlar uchun ixtiyoriy ravishda bir martalik stavka emas, balki qonuniy ushlab qolinadigan miqdordir.

  • Bir martalik 19% stavkadan kim foydalana oladi

  • Stavka (staffing) shartnomasi asosida chet el vaqtinchalik ishga yollash agentligiga tegishli kompaniya tomonidan Koreyaga yuborilgan ishchilar.

  • Koreya ish beruvchi kompaniyasi tomonidan ushbu ishchilarga to'lanadigan to'lovlar.

  • Bu chet ellik talabalar (D-2), F-4, E-7 yoki boshqa vizali muntazam chet ellik xodimlarga (muntazam chet ellik ishchilarga) amal qilmaydi.

  • Agar siz vaqtinchalik ishga yollash holatiga to'g'ri kelmasangiz

  • Sizning daromad solig'ingiz standart progressiv jadval bo'yicha hisoblanadi.

  • Siz chekarilgan yillik soliqni (masalan, o'qish to'lovlari, sug'urta) da'vo qilish uchun yil yakuni bo'yicha soliq hisob-kitobini taqdim etishingiz mumkin.

  • Cheklangan maxsus holatlarda, ish beruvchi “Chet ellik xodimlar uchun bir martalik soliq stavkasini qo'llash to'g'risidagi ariza” shaklini taqdim etishi mumkin, ammo buning uchun Moliya va strategiya vazirligi tasdig'i talab qilinadi va u odatda mavjud emas.

  • 19% stavka qanday qo'llaniladi (qachon qo'llanilsa)

  1. Koreya ish beruvchi kompaniyasi ishchining ish haqining 19% ini ushlab qoladi va uni keyingi oyning 10-kuniga qadar soliq idorasiga to'laydi.
  2. Chet el ishga yollash agentligi kompaniyasi ham fevral oyida o'tgan yilgi ish haqi uchun soliqni ushlab qoladi.
  3. Ishchidan hech qanday harakat talab etilmaydi; ish beruvchi ushlab qolishni amalga oshiradi.

  • Agar siz noto'g'ri stavka qo'llanilgan deb hisoblasangiz

  • Soliq ushlab qolingan oyning oxiridan boshlab besh yil ichida soliq idorasidan tuzatishni so'rang.

  • Soliq idorasi so'rovni olgandan so'ng olti oy ichida qaror qabul qilishi kerak.

  • Yordam uchun ishonch raqamlari

  • Umumiy mehnat masalasi: 1350 (Mehnat boshqarmasi)

  • Soliqqa oid savollar: 132 (Yuridik yordam) yoki sizning mahalliy tuman soliq idorasi

  • Chet ellik ishchilarni maslahatlashuv: 1577-0071

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Sources fetched 2026-09-19 · Korean laws change — verify with the issuing authority before acting.

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