← Tallyday home

Day laborer pay in Korea: 3.3% withholding vs daily worker tax

Day-rate workers in Korea usually see one of two deductions. 3.3% withholding treats pay as business income and takes 3% income tax plus 0.3% local tax. Daily worker income tax subtracts ₩150,000 a day, applies 6%, gives a 55% tax credit and adds 10% local tax. On a ₩200,000 day, 3.3% takes ₩6,600 while daily worker tax takes ₩1,485.

3.3% withholding (business income)

Tax = pay × 3.3%. A ₩200,000 day leaves ₩193,400. Because it is business income, filing a return the following May often gets some of it back.

Daily worker income tax

Income tax = (day rate − ₩150,000) × 6% × 45%, local tax = income tax × 10%. On ₩200,000: ₩50,000 × 6% = ₩3,000, × 45% = ₩1,350, plus ₩135 local tax = ₩1,485, leaving ₩198,515.

At ₩150,000 or less there is no income tax, and income tax under ₩1,000 is not withheld. Withholding settles the tax, so no return is needed.

Take-home by day rate

Taxes only; social insurance deductions are not included.

Day rateAfter 3.3%After daily worker tax
₩150,000₩145,050₩150,000 (no tax)
₩180,000₩174,060₩180,000 (under ₩1,000, not withheld)
₩200,000₩193,400₩198,515
₩250,000₩241,750₩247,030
₩300,000₩290,100₩295,545

Which one applies to you

  • Check the amount deducted on your pay slip or deposit.
  • If it equals 3.3% of your pay, it is business-income withholding.
  • If it is much smaller or zero, it is likely daily worker tax.
  • Not sure? Ask your employer which way they report you.

In Tallyday

Choose 3.3%, daily worker tax or none in Tallyday's settings, and your days, gross and estimated take-home pay for the period appear under the calendar.

Note

Figures here are examples to explain the math. Tax rules and crew conventions vary, so confirm exact amounts with your employer or a tax professional.

A work days calendar that shows take-home pay

Get Tallyday on Google Play