A 2026 workplace and tax calendar for employees

Track common annual milestones for year-end tax settlement, health insurance reconciliation, income tax filing and National Pension base updates.

Checked 2026-09-23 · Estimates and reference information, not legal or tax advice.

The year at a glance

Different payroll and tax events relate to different income years. Mark the relevant deadline and the year of income on every document to avoid confusing a current payslip with a prior-year adjustment.

January to March: year-end tax settlement

Employees gather prior-year deduction records, submit them to their employer and review the result. Employer deadlines may fall earlier than the public filing schedule.

April: health insurance reconciliation

The insurer compares prior-year actual remuneration with the contribution base used during the year. The resulting difference may appear as an extra deduction or refund.

May: comprehensive income tax

Employees with qualifying side income or items missed in employer settlement may need or choose to file for the preceding tax year. Check the National Tax Service instructions.

July: National Pension base update

The standard monthly income base has annual lower and upper limits that generally change in July. A changed pension deduction may reflect this update rather than a salary change.

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Sources

These Korean-language sources were checked on 2026-09-23. Laws and rates may have changed; consult the originals before an important decision.