Part-timers usually do not pay any taxes.

Q: One of our part-timers, who is on an F visa, is asking for a raise because she said she’s having to pay too many taxes since she has a full-time job teaching at a university and another part-time job teaching yoga. (In my company, she is working as a part-time yoga instructor.)

She only earns about 200,000 won per month at Body & Seoul. We’ve gone back and forth a few times, and in the end, I gave up and said we’d pay her more, in accordance with her tax rate. The question is…what is her tax rate? It’s not 3.3% like freelancers, right?
Thanks for your help!

 

A:  Part-time income is not added to other income and separately taxed (Taxes are payable only if daily income is over 137,000won).

For example, if a part-timer receives 130,000won per day, there is no tax to be paid.

If a part-timer receives 200,000won per day, around 3000won of tax need to be paid.

These incomes are NOT combined with other income.

However, part-timers also need to pay social insurances (Medical insurance, Pension, Unemployment insurance, Industry disaster insurance)

Get help with Korean tax today.

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