Part 1: Easy-to-Understand Withholding Tax Practices

Chapter 1 Withholding Tax System
1.
What is the withholding tax system?
2.
Resident and non-resident determination
3.
Scope of withholding agent
4.
Income subject to withholding tax and withholding tax rate
5.
Timing and method of withholding tax
6.
Place of payment of withholding tax
7.
Reporting and payment of withholding tax
8.
Late payment surcharges such as withholding tax
9.
How to fill out the withholding tax compliance report

Chapter 2 Submission of Payment Statement
1.
Payment statement and simplified payment statement submission period
2.
Surcharge for failure to submit payment statement and simplified payment statement
3.
Things to keep in mind when writing a payment statement

Chapter 3 Withholding Tax on Earned Income
Ⅰ Earned income
1.
Criteria for judging daily workers
2.
Scope of earned income for general workers
3.
Timing of receipt of earned income

Ⅱ Withholding tax on earned income
1.
Withholding tax method
2.
Timing and method of withholding tax on earned income

Chapter 4 Withholding Tax on Retirement Income
1.
Retirement benefit system
2.
Scope of retirement income
3.
Realistic reasons for retirement under tax law
4.
Retirement income receipt period
5.
Retirement income tax settlement
6.
Retirement income tax deferral
7.
Retirement Income Withholding Method
8.
Executive retirement income amount
9.
Example of writing a withholding tax receipt for retirement income

Chapter 5 Withholding Tax on Business Income
1.
Business income subject to withholding tax
2.
Withholding agent
3.
Business income withholding tax rate
4.
Issuance of withholding tax receipt

Chapter 6 Withholding Tax on Other Income
1.
Types of other income
2.
Non-taxable other income
3.
Timing of receipt of other income
4.
Withholding tax method for other income
5.
Minimum taxation limit for other income
6.
Necessary expenses for other income
7.
Withholding tax rate
8.
Comprehensive taxation and separate taxation
9.
Issuance of withholding tax receipt

Chapter 7 Withholding Tax on Pension Income
1.
Scope of pension income
2.
Tax-free pension income
3.
Pension income receipt period
4.
Pension income withholding method

Chapter 8 Withholding Tax on Interest and Dividend Income (Financial Income)
1.
Scope of interest income
2.
Scope of dividend income
3.
Interest Income Notes
4.
Dividend Income Precautions
5.
Profits from collective investment schemes
6.
Timing of receipt of financial income
7.
Financial income withholding tax timing
8.
Issuance of withholding tax receipt

Chapter 9 Withholding Tax for Non-Residents and Foreign Corporations
1.
taxable income
2.
Withholding agent
3.
Place of payment of withholding tax
4.
Withholding tax period
5.
Tax base calculation method
6.
Withholding tax rate
7.
Application for tax exemption or exemption under tax treaties
8.
Issuance of withholding tax receipt

Part 2: Easy-to-understand 4 Major Insurance Practices

Chapter 1 General Provisions for the Four Major Insurances
Ⅰ Overview of the four major insurances
1.
Types of four major insurance policies and their main features
2.
Various document reporting methods and common and unique forms

Ⅱ Report on application of the 4 major insurance business sites
1.
4 major insurance companies applicable to workplaces
2.
How to fill out the "Business Establishment Report"

Ⅲ Report on acquisition of qualification for 4 major insurance subscribers
1.
Requirements for subscribers to the four major insurance plans
[Boron] Criteria for Determining National Pension Eligibility for Daily and Part-Time Workers
2.
Standard amount for calculating insurance premiums
[Boron 1] Employment Insurance Job Seeker Benefits
[Boron 2] Unemployment Credit System
3.
How to fill out the "4 Major Insurance Qualification Acquisition Application"
4.
How to fill out the "Work Content Confirmation Report" for daily workers

Ⅳ Reporting of changes to the contents of the four major insurance business establishments
1.
Changes to the contents of the four major insurance workplaces
2.
Things to keep in mind when reporting changes to the four major insurance business locations
3.
How to report when moving into or out of a workplace
4.
How to fill out the National Pension Service, Health Insurance, and Employment Insurance "Workplace (Institution) Change Report" and the Industrial Accident Compensation Insurance "Insurance Relationship Change Report"

Ⅴ Change of subscriber information
1.
Report changes to the four major insurance subscribers
2.
Reporting changes in workplace, etc. due to transfer of 4 major insurance policies
3.
Request for correction of employee registration information
4.
Request for cancellation of employee registration information
5.
Application for change in monthly salary
6.
Reporting of worker leave, etc.

Ⅵ Withdrawal and termination of business
1.
National Pension
2.
health insurance
3.
Employment, industrial accident insurance

Ⅶ Report of loss of eligibility for the four major insurance policies
1.
Report of loss of eligibility for the four major insurance policies
2.
Insured Person's Employment Change Confirmation
3.
How to fill out the "Disqualification Report" for the four major insurance companies
4.
How to fill out the "Insured Person's Employment Change Confirmation"

Ⅷ Four major insurance premium settlement (total compensation report)
1.
National Pension Insurance Premium Settlement
2.
Health insurance premium settlement
3.
Settlement of employment and industrial accident insurance premiums

Ⅸ How to fill out the total income statement
1.
How to fill out the National Pension Service's "Total Income Report"
2.
How to fill out the "Total Compensation Notification for Workplace Subscribers" for health insurance
3.
How to fill out the Employment Insurance and Industrial Accident Compensation Insurance "Total Compensation Notification"

Chapter 2 Four Major Insurances for Daily Workers, etc.
Ⅰ Daily workers
1.
National pension and health insurance for daily workers
2.
Employment of daily workers, industrial accident insurance

Ⅱ (ultra)short-term workers
1.
Definition of part-time worker
2.
4 major insurances for short-term workers
3.
Employment Information Reporting for Industrial Accident Insurance
4.
The practical benefits of distinguishing between part-time and daily workers

Ⅲ Foreign workers
1.
Foreign Workers (Labor Law)
2.
National Pension for Foreign Workers
3.
Health insurance for foreign workers
4.
Employment Insurance for Foreign Workers
5.
Industrial Accident Insurance for Foreign Workers
6.
Reporting employment information for foreign workers
7.
Reporting total compensation of foreign workers

Ⅳ Overseas dispatched workers
1.
Distinction between overseas dispatch and overseas business trip
2.
Labor Standards Act
3.
National Pension for Overseas Workers
4.
Health insurance for overseas dispatched workers
5.
Employment insurance for overseas dispatched workers
6.
Industrial accident insurance for overseas dispatched workers

Ⅴ Workers on vacation or leave of absence
1.
Vacation, leave of absence, etc.
2.
Four major insurances, including vacation and leave of absence

Ⅵ Union officials and exempted workers
1.
outline
2.
4 major insurances for union officials and exempt workers

Ⅶ Dispatched workers
1.
The concept of dispatched work
2.
Four major insurances for dispatched workers

Ⅷ Relatives
1.
Four major insurance policies for family members
2.
Employment of relatives and application standards for industrial accident insurance

Ⅸ Field Intern
1.
Distinction between field trainees and workers
2.
Application of the four major insurances to field interns

Chapter 3 Labor Standards Act and other labor-related regulations
Ⅰ Scope of Application of the Labor Standards Act
1.
Workplaces with 5 or more employees
2.
Regulations applicable to workplaces with less than 5 employees
3.
Regulations not applicable to workplaces with less than 5 employees

Ⅱ Labor standard allowance, statutory allowance
1.
Working hours
2.
Holidays and vacations
3.
Annual paid leave
4.
statutory allowance

Ⅲ Wages, average wages, regular wages, and minimum wages
1.
wages
2.
Normal wage
3.
average wage
4.
minimum wage