Flat tax: deadline to apply for 19% monthly withholding
A short window that opens once, at the busiest possible moment — the first weeks of a new job in a new country. Missing it does not forfeit the election itself, which is the part people panic about, but it does change cash flow for a whole year.
- Applies to
- Foreign employees wanting 19% withheld from payroll rather than settled later
- Review cadence
- Checked once a year
What we have recorded
- 2026-09-1410th of the following month
The application for flat-rate withholding is filed by the 10th day of the month following the month containing the day work was first provided in Korea, submitted through the employer as withholding agent to the head of the competent tax office. Missing it does not lose the special provision — the final election is made separately at year-end settlement or on the annual return.
Enforcement Decree of the Restriction of Special Taxation Act
One reading so far. This becomes a history the first time the figure moves while we are watching — which is the part that cannot be reconstructed later.
Guides that depend on this figure
When this figure moves, every guide above needs the same edit. That is why it is tracked here rather than copied into each one.