First, we need to understand the meaning of “withholding tax”. Withholding tax means that the withholding agent (=employee, boss) pays the tax to the government on behalf of the withholding taxpayer (=employee, employee, worker). In other words, it will be a tax collection method in which the president collects the tax payable by the employee on behalf of the state, and then the president delivers it to the state. According to the withholding method, types of income that are subject to tax include dividend income, interest income, business income, wage and salary income, pension income, and retirement allowance. 근로소득원천징수영수증 발급
I do business too, but sometimes an employee asks for a receipt for withholding tax on earned income. For this issuance, of course, the report on earned income must have been faithfully reported. Occasionally, the boss and the employee work together through a verbal agreement to work together without paperwork or tax returns. In this case, it is not possible to issue a withholding receipt for wage and salary income, of course, as no report was filed. These days, even young people know what they need to know and they are quick, so it’s good to get things done formally.
Search for Hometax on Naver and log in. You need to click MY Hometax on the main screen and log in with your ID or with a public certificate. Even if you log in with your ID, you can access it only after you go through the identity verification process using KakaoTalk or Naver. You can choose the one you are comfortable with.
From the full menu, click Apply/Submit – Earned Income – Inquiry for Earned Income Payment Statement in order and you are done. The thing to note here is that the payment statement inquiry button is not visible at first, so you have to press the + mark on earned income to see hidden items!
If you look at the final screen, you will see a list of companies you have worked for and by year. Click on the business number to view the withholding tax receipt. It’s easy to get an issuance from Hometax! Since there is no seal of the company, it has no effect when submitted to a bank or institution.
How to issue a wage and salary income withholding tax receipt 쉬운남자
The wage and salary income withholding tax receipt can be issued at Hometax if the report is done normally.
After searching for Hometax on the portal, access the site and log in. After logging in, go to My Hometax menu. My Hometax menu is small in the upper left corner, so it’s hard to see, so I’ve marked it with an arrow.
<Source: Hometax>
National Tax Service Hometax
1 / 2 Favorite menu 1 / 2 Corporate tax return Corporate tax return help service Corporate tax interim tax payment inquiry Issuance of electronic tax invoices by case Inquiry of total electronic tax invoices Inquiry list of electronic tax invoice issuance Cash receipt usage history (consumer) Cash receipt sales breakdown Inquiry Cash Receipt Accumulated Purchase History Check/Change Cash Receipt Input Tax Deduction (Business) Find National Tax Refund Check/Change Business Credit Card Input Tax Check/Change Freight Driver Welfare Card Input Tax Inquiry Credit Card Sales Data Inquiry Business Credit Card Registration Civil Application Results Inquiry Report on capital gains tax (bankrupt business) Year-end settlement application for refund Request amount of tax to be paid Inquiry payment tax points
www.hometax.go.kr
And on the screen that appears, click the 1st year-end settlement/payment statement, and then click the 2nd payment statement and other submission details button.
It is classified by year of incorporation. Sometimes I wonder if I’ve earned income in places like this, but it’s true.
In any case, you can issue a wage and salary withholding tax receipt by clicking the View Payment Statement button. You can print it, save it as a PDF, use it, or issue it in a convenient way.
The method of issuing the wage and salary income withholding tax receipt is very simple, as long as you have completed your withholding tax return, you only need to print it out at Hometax. The important thing is not the position of the employee, but the employee, that is, if you are the boss, you must report the labor cost. The employee pays the employee the amount after deducting earned income tax and 4 major insurances as salary.
In general, you can withhold earned income tax by looking at the simplified tax table set by the National Tax Service and deducting that amount. As I will introduce in a moment, if you are a business that uses an online automatic book, you will not need to calculate the simplified tax amount because it is automatically calculated. And if the amount of tax to be withheld is too small, there is no need to withhold it. If the amount of tax is less than 1,000 won, you can pay the salary without withholding tax. Since the hourly wage is so high these days, I have never seen a case where the wage was less than 1,000 won. ^^; Of course, the total amount of withholding tax may not exceed 1,000 won if you are temporarily called as a daily worker.
Labor cost report and 4 major insurance reports
The employee labor cost declaration is a declaration of the withholding tax mentioned above. You must report and pay by the 10th of the month following the month you paid your salary. The withholding tax is the country’s money, not the boss’s money, not the employee’s money. However, if this tax is paid less or late, the employer, who is the employee, will bear the penalty. The penalty for delayed payment increases by day, starting at 3% of the amount of underpaid or unpaid tax. Paying all taxes on time is the least. 
There is no need to worry about those who have entrusted their tax records to a tax agent, but these days, as the number of young entrepreneurs increases, more and more people are filing their own tax returns. Some people calculate and report the tax rate directly at Hometax, but you can easily file a tax return using the online self-assessment account service. You can easily report not only labor costs, but also taxes such as value-added tax and global income tax.
Below is the tax record service screen called Easy Shop, and when paying employees a salary, the details are saved in the [HR/Payroll] menu.
<Source: Easy Shop Online Tax Recording Service>
The withholding tax return is due by the 10th of the month following the month in which the salary is paid. After selecting the withholding tax in the automatic report creation menu, click the “Download e-report file” button to create an e-tax return file.
If you upload the electronic tax return file created by Easy Shop to Hometax, the withholding tax return is completed.
As shown in the image below, click [File Conversion Report (Accounting Program)] to upload. This button is used when reporting through an external accounting program such as Easy Shop.