Meal allowance exempt from income tax
₩200,000KRW per month
Exempt pay is excluded from the wage figure the social insurances are calculated on, so this line moves the employer's contribution as well as the employee's tax. Renaming a payslip line does not qualify it — the conditions have to hold.
- Applies to
- Employees who are not provided with meals in kind
- Review cadence
- Checked once a year
What we have recorded
- 2026-08-31₩200,000
Applies only where meals are not provided in kind.
Income Tax 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.