The following is an announcement from the Ministry of Justice
National Tax Service Income Integration Information and Related
Guidance on Reporting Occupation, Annual Income, and School Records for Registered (Resident) Foreigners
◆ Procedures related to reporting annual income for registered foreigners are simplified, including the omission of income certificate submission. ◆
1. Reporting of Occupation and Annual Income
◆ (Applicable) Foreign nationals with "employment-eligible" residency statuses - Dispatch (D-7), Corporate Investment (D-8), Trade Management (D-9), Professor (E-1), Seaman's Employment (E-10), Residence (F-2), Overseas Korean (F-4), Marriage Immigration (F-6), Visiting Employment (H-2) ◆ (Reporting Timing) When applying for various residence permits and reports, foreigner registration (residence report), change of residence status permit, additional permit for workplace change/addition (report), grant of residence status, extension of residence period, or change of occupation eligibility ◆ (Reporting Methods) ① Occupation: Submit the "Foreigner's Occupation Report" when applying for various residence permits. ② Annual Income: Write down the annual income amount in the "annual income" field of the integrated application form (report) when applying for various residence permits.
(Note: Annual income amount is not required for Overseas Koreans (F-4) qualification.) ※ Submission of income certificate omitted through information linkage with the National Tax Service
2. School Records (Elementary, Middle, High School)
◆ (Applicable) Foreigners aged 6 to 18 who are registered residents.
◆ (Reporting Timing)
- (Common) Within 15 days of the first admission or change in school attendance status (including advancing to higher-level schools).
-(Various residence permits) When applying for foreigner registration (residence report), change of residence status permit, additional permit for workplace change/addition (report), grant of residence status, or extension of residence period.
◆ (Reporting Method) Submit relevant documents that can prove enrollment, such as the integrated report form and school enrollment certificate when applying for various residence permits.
According to the information provided, in the future, due to integration with the National Tax Service, it will be possible to verify income at the time of entry and no longer necessary to submit an income certificate..
I often receive inquiries from D4, D2, and D10 visa holders who are foreign students in Korea. They frequently ask, "I worked without obtaining a part-time work permit or reporting it, but my employer reported my income for tax purposes. What should I do?"
The information provided suggests that while the goal is to provide convenience, there is also a clear intention to detect illegal employment among foreign students.
Even if you have worked without obtaining a part-time work permit or reporting your employment while holding visas that do not allow work (such as D4, D2, D10, F3, F1, etc.), as i assume there is a high possibility of illegal employment being exposed if employer reported tax, not only when extending your visa but also when changing to other residency statuses (such as E7 visa).
And the primary goal for foreign students on D2 and D10 visas is to obtain an E7 visa. If illegal employment is detected while holding D2 or D10 status, it is natural to assume that it will also impact the issuance of an E7 visa.
In my experience, if someone with a D2 visa is caught working without a part-time work permit, they may face a fine for the first offense, but the second offense usually leads to forced deportation.
※ Keep in mind that this is not an absolute rule, and the exact outcome depends on the results of the investigation after the illegal employment is discovered.
※ For information on part-time work permits for D2 visas, please refer to the link below.
D10 status is significantly different from D2 status. D10 is a job-seeking visa, which can also be seen as an internship visa. In a way, it is a visa issued with the perspective of saying, "You have been studying hard in Korea, so here is an opportunity to explore job options." Therefore, if you are caught working without reporting your employment while holding a D10 visa, it may sometimes result in fines for reporting late.
※ Of course, this is not an absolute rule, and the exact outcome depends on the results of the investigation after the illegal employment is discovered.
※ For information on reporting internships under the D10 visa, please refer to the link below.
Therefore, going forward, I strongly recommend that D4, D2, and D10 visa holders obtain a part-time work permit or report their employment when working. For those with other residency statuses that do not allow work (F3, F1, etc.), you must also obtain a permit for activities outside your status if you plan to work.
Additionally, with regard to reporting school records for foreign students, it used to be less critical to report changes late. However, in the future, there may be administrative sanctions (such as fines), so it is essential to report promptly if there are changes in school enrollment or attendance status.