외국인 근로자는 모두 이번 2월 말까지 연말정산 하세요.

국내 체류 외국인 수의 증가 1)에 따라 연말정산을 하는 외국인 근로자도 해마다 증가 2)하고 있습니다. 이러한 외국인 근로자의 연말정산 신고 편의를 위해 외국인 근로자가 꼭 알아야 할 내용을 알려드리고자 합니다.

[if ie]> <style type="text/css"> html {overflow: scroll; overflow-x: auto;} </style> <![endif]StartFragment1)(’13)1,576천명→(’14)1,797천명→(’15)1,899천명→(’16)2,049천명

StartFragment2)(’13)480천명→(’14)508천명→(’15)544천명→(’16)563천명

StartFragment□ 외국인 근로자가 거주자인 경우 일반적인 연말정산 항목 및 일정 등에 대해서는 내국인 근로자와 동일하게 적용합니다. 다만, 주택자금 공제, 주택마련저축 납입액 공제, 월세액 공제 등은 적용되지 않습니다.

StartFragment□ 외국인 근로자가 비거주자인 경우에는 본인에 대한 기본공제와 연금보험료 공제 등 일부 공제만 허용됩니다. 의료비·교육비 등 특별세액공제와 그 밖의 대부분의 소득‧세액공제는 허용되지 아니합니다.

StartFragment※ 연말정산 주요 일정(내국인과 동일)

StartFragment ▪ 소득공제 증명자료 준비 및 신고서 제출(근로자→회사): ’18.1.20.～2.28. ▪ 연말정산 원천징수영수증 발급(회사→근로자): ’18.1.20.～2.28. ▪ 원천징수이행상황신고서 및 지급명세서 제출(회사→국세청): ∼’18.3.12.

StartFragment□ 외국인에게만 적용되는 과세특례는 다음과 같습니다.

○ (19% 단일세율 과세) 국내에서 최초 근로를 제공한 날부터 5년간 연간 급여(비과세소득 포함)의 19% 단일세율로 세액을 계산하여 정산하는 것을 선택할 수 있음.

○ (외국인 기술자) 엔지니어링 기술도입 계약 체결 또는 외국인 투자기업의 연구원으로 근무하는 등 요건을 충족하는 경우, 2년간 발생한 근로소득에 대하여 소득세의 50%를 감면함.

○ (원어민 교사) 우리나라가 체결한 조세조약 중 교사(교수) 면세조항이 있는 국가의 거주자가 국내에 입국하여 일정 기간(대부분 2년) 동안 받는 강의․연구 관련 소득세는 면제됨.

StartFragment□ 국세청은 외국인 근로자가 연말정산을 쉽게 이해할 수 있도록 다양한 안내 서비스를 제공하고 있습니다. 외국인 근로자 및 원천징수의무자가 참고할 수 있도록 영문 안내 책자(Easy Guide)를 한영 대조식으로 발간하였습니다.

www.nts.go.kr/eng > Resources > Publication > Easy Guide for Foreigners' Year-end Tax Settlement 2017

StartFragment○ 국세청 영문 누리집에서 영문 연말정산 자동계산프로그램을 이용하여 추가 납부하거나 환급받을 세액을 쉽게 계산할 수 있습니다.

www.nts.go.kr/eng > Help Desk > Quick Viewer Service > Automatic Calculation Service for Year-end Tax Settlement

[if ie]> <style type="text/css"> html {overflow: scroll; overflow-x: auto;} </style> <![endif]StartFragment○ 한국어가 익숙하지 않은 외국인을 위해 외국인 전담 연말정산 상담 서비스를 제공하고 있습니다.(영어만 가능) ▪ 인터넷 상담: www.nts.go.kr/eng > Help Desk > Q&A ▪ 고객만족센터 외국인 전용 상담전화: ☎ 1588-0560

[if ie]> <style type="text/css"> html {overflow: scroll; overflow-x: auto;} </style> <![endif]As the number of foreigners residing in Korea rises1), more foreign employees settle their year-end taxes each year.2)

○To assist filing year-end taxes, the NTS notifies useful information for foreign employees. } SE3-TEXT

1)(’13)1.6M→ (’14)1.8M→(’15)1.9M →(’16)2M (unit: persons) 2)(’13)480K→ (’14)508K→(’15)544K→(’16)563K (unit: persons)

□ For a resident foreign employee, the way of conducting Year-end Tax Settlement is the same as Korean nationals with regard to its items and schedule.

○ However, foreign residents are not entitled to deductions/tax credit for housing fund, savings account for housing purchase and monthly rents.

□ For a non-resident foreign employee, the area of deduction is limited. For example, only personal deductions for the taxpayer himself/herself such as basic deduction, and deduction for pension contributions are allowed.

○ Special tax credits for medical expenses, educational expenses, etc. and other most income deduction/tax credit are not allowed for non-resident foreigners. } SE3-TEXT

* Specific schedule for the Year-end Tax Settlement 2017 (same as Korean nationals) ① Prepares supporting documents for income deduction (Employee) and submits the final returns of deduction (Employee → Employer): Jan. 20～ Feb. 28 ② Issues a withholding tax receipt for Year-end Tax Settlement (Employer → Employee): Jan. 20～ Feb. 28 ③Submit Report on the status of withholding and statement on wage&salary payment (Employer → NTS): ～ Mar. 12

SE3-TEXT { □ Special taxation for foreign employees ○19% flat tax rate : A foreign employee can choose to apply a 19% flat tax rate for his/her gross wage/salary income of 5-year period starting from the first day of his/her work (including non-taxable income).

○Foreign engineers: If a foreign engineer providing his/her labor in Korea meets relevant requirements for a tax exemption, the calculated tax amount of his/her wage/salary income incurred for 2 years is exempted 50%. The relevant requirements include working on a technology-transfer contract, serving as a researcher in a foreign research and development facility, and others.

○ Foreign teachers: If a foreigner whose country of residence has a tax exemption provision for teachers/professors in its tax treaty with Korea meets the requirement for tax exemption, his/her income paid for his/her teaching/research in the authorized school is exempt from tax for a certain period (usually not exceeding 2 years).

StartFragment□ The NTS is providing various services for foreign taxpayers so that they may better understand Year-end Tax Settlement.

○Guide book titled「Easy Guide for Foreigners' Year-end Tax Settlement 2017」 is offered in Korean and English so that both foreign employees and their employers may fully benefit from the book.

* www.nts.go.kr/eng > Resources > Publication > Easy Guide for Foreigners' Year-end Tax Settlement 2017 ○The NTS offers an Automatic Calculation Program for Year-end Tax Settlement at its English website. The program will help foreign employees pay additional taxes or calculate tax refunds.

* www.nts.go.kr/eng > Help Desk > Quick Viewer Service > Automatic Calculation Service for Year-end Tax Settlement ○For foreigners with a language barrier, the NTS offers an exclusive consultation service for them to understand the Year-end Tax Settlement service(English only).

▪ Internet consultation: www.nts.go.kr/eng 》 Help desk》 Q&A ▪ Tele-consultation service for foreigners at the NTS Customer Satisfaction Center: ☎ 1588-0560

[출처] 외국인 근로자는 모두 이번 2월 말까지 연말정산 하세요! 국세청

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