Year-end Settlement of National WorCom and Employment Insurance

 For 2018 FY national employment insurance and workmen's compensation, every employer should submit the form by the 15th of March without any exception.

All of salary amount for regular employees, retired employees, older employees and daily workers are included in this time for year-end settlement, even in case of no salary to be paid in 2018FY, still should be filed, otherwise it'll be claimed in this April.

But for the non-taxable income will not be counted for this settlement.

Please send me an email if any questions to


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Joseph SY Zoh

CPA, California, a member of AICPA  |  Jz Associates/Tax Accounting Firm Hae-An

F:+82-31-273-5078  |  Skype: joezoh  |  Email:

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Korean Tax Blog

since 1981-
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