The calculation you need, step by step
Day-worker income tax calculator
See Korean day-worker withholding: KRW 150,000 daily deduction, 6% rate and a 55% earned income tax credit.
Reference results
Check the entries, then select Calculate.
Formula
Withholding = (daily wage − KRW 150,000) × 6% × (1 − 55%). If the income tax on one payment is under KRW 1,000 it is not collected. Local income tax is 10% of income tax, rounded down to KRW 10. The National Tax Service example (KRW 200,000 a day, 5 days paid at once) gives KRW 6,750 income tax and KRW 670 local income tax.
What this calculator cannot apply
Day-worker status (under 3 months with the same employer, under 1 year in construction), varying daily wages and social insurance are not applied. Day-worker income is finally taxed by withholding and is not part of year-end settlement.
Scope of results and official alternatives
National Tax Service guide to day-worker income ↗is also worth checking.
Calculation basis and official sources
- Income Tax Act Articles 47(2), 59, 86, 129 and 134(3) ↗
- National Tax Service: day-worker withholding calculation ↗
This material is based on sources checked on November 7, 2026 (KST). Check subsequent amendments and transitional provisions for your particular case separately.