Korean employees usually submit prior-year deduction records to their employer early in the following year. Missed items may be addressed through a May return or correction.
What is being settled
An employer compares income tax withheld during the year with the final tax for that tax year. A refund or extra withholding appears in a later payslip.
2025 income, settled in 2026
The cited schedule runs mainly from January to March 2026: obtain records, submit them to the employer, and review the resulting statement and payroll adjustment. Follow your employer’s exact deadline.
Documents to prepare
Check family information, insurance, medical and education costs, housing, pension accounts, card spending and donations. Some evidence is not automatically included in the tax portal and must be provided separately.
If you miss an item
A May comprehensive income tax return or a correction request can sometimes recover an eligible deduction. Check the applicable filing period and limitation rules.