Korea Part-Time Job Guide 2025: Income Tax, Work Hours & Rules for Foreign Students

Foreign Student Part-Time Work in Korea: Income Reporting, Tax Rates & Work Hour Rules (2025 Update)

Many international students in Korea supplement their living expenses through part-time work. But doing so legally requires understanding visa permissions, working hour limits, tax obligations, and income reporting rules. This guide lays out the latest confirmed regulations and best practices for foreign students.

1. Legal Permission: Can an International Student Work Part-Time?

Students holding a **D-2 (student visa)** must obtain prior approval from their university’s Global Services Center (GSC) and then from the Immigration Office before undertaking part-time work. :contentReference[oaicite:0]{index=0}

As of 2025, the university must verify academic performance (e.g. GPA requirement) except in the first semester, and issue a confirmation form (Part-Time Work Confirmation) which the student and employer submit to immigration. :contentReference[oaicite:1]{index=1}

Until permission is granted, working is technically illegal. :contentReference[oaicite:2]{index=2}

1.1 Allowed Work Hours

Under the current system, international students (undergraduate) are permitted up to **25 hours per week** during regular semesters. :contentReference[oaicite:3]{index=3}

Graduate students may have a higher weekday cap, e.g. **35 hours per week** on weekdays, though weekends and holidays often have no limit. :contentReference[oaicite:4]{index=4}

During semester breaks (vacation periods) or holidays, the working hour restrictions may be relaxed or lifted, pending immigration’s specific approval. :contentReference[oaicite:5]{index=5}

2. Income Tax & Withholding Rules

2.1 Tax Residency & Source Income

Korea distinguishes between tax residents and non-residents. If a foreign individual has stayed in Korea more than **5 years within the last 10 years**, they become a resident for tax purposes and are taxed on their worldwide income. :contentReference[oaicite:6]{index=6}

If the stay is 5 years or less, they are taxed only on **Korea-source income**, which includes wages earned through part-time work in Korea. :contentReference[oaicite:7]{index=7}

2.2 Withholding & Flat 19% Option

Foreign employees (including students working under employment contracts) may opt for a **flat withholding tax of 19%** on their wages (excluding local tax) instead of using progressive tax rates. :contentReference[oaicite:8]{index=8}

This flat rate option can be applied for up to 20 years starting from the first day of work in Korea. :contentReference[oaicite:9]{index=9}

However, the flat rate option is **not applicable** if the student works for a company considered a “related party” (e.g. the company is controlled by the student or their relatives). :contentReference[oaicite:10]{index=10}

2.3 Progressive Rates & Annual Filing

If the student does **not** choose the flat 19% withholding, then normal progressive income tax rates apply based on total taxable income. :contentReference[oaicite:11]{index=11}

If the student only has one job and the employer withholds correctly, a separate annual return may not be needed. But if the student has multiple income sources or side jobs, they must file a **composite income tax return** by **May 31** of the following year. :contentReference[oaicite:12]{index=12}

3. Social Insurance & Withholding for Contract / Freelance Jobs

When working in a more freelance or contractual capacity (not as a regular employee), students may be subject to a **3.3% withholding tax** system. This is common for independent contractors and freelancers, and covers national + local individual income tax components. :contentReference[oaicite:13]{index=13}

On the other hand, regular employment may require deductions for Korea’s **four major social insurances** (health, national pension, employment insurance, industrial accident), which reduce take-home pay but provide benefits. :contentReference[oaicite:14]{index=14}

4. How to Apply & Report Legally

To legally work part-time, the student must:

• Obtain university’s approval and part-time work confirmation form. :contentReference[oaicite:15]{index=15}
• Submit the confirmation form, employment contract, academic transcript, and other required documents to immigration. :contentReference[oaicite:16]{index=16}
• Employer withholds taxes monthly and issues payment slips. :contentReference[oaicite:17]{index=17}
• If multiple income sources, file a tax return by May 31. :contentReference[oaicite:18]{index=18}

5. Practical Tips & Precautions

• Never start work before immigration approval — doing so may lead to visa cancellation. :contentReference[oaicite:19]{index=19}
• Track your working hours carefully — exceeding the weekly cap can breach visa conditions. :contentReference[oaicite:20]{index=20}
• Decide whether flat 19% or progressive taxation is more beneficial for your income level and deductions.
• Keep all payslips, withholding receipts, employment contracts, and tax documents well-organized for audits or year-end settlements.
• Consult a Korean tax advisor for complex cases (e.g. foreign transfers, multiple incomes, tax treaties).

Conclusion

In summary, foreign students in Korea can legally work part-time under their D-2 student visa — provided they first secure approval, adhere to weekly hour limits, and properly handle tax withholding or reporting. The flat 19% withholding option offers simplicity, but may not always be optimal depending on deductions and income sources. For complex or multi-source incomes, annual tax filing is required. Above all, stay informed, maintain compliance, and seek professional advice when needed.

References & Credible Sources

• Global Services Center, Korea University: Part-time work rules for D-2 visa holders :contentReference[oaicite:21]{index=21}
• Yonsei Global Service Center: Part-time work permission requirement (2025 revision) :contentReference[oaicite:22]{index=22}
• PWC — Korea Individual Income Determination & flat 19% option :contentReference[oaicite:23]{index=23}
• KPMG / TIES — Korean tax rates, withholding, deadlines :contentReference[oaicite:24]{index=24}
• Kowork — 3.3% withholding and insurance guide for foreign workers :contentReference[oaicite:25]{index=25}
• Study in Korea (Korean government) — foreign worker employment system :contentReference[oaicite:26]{index=26}
• Flying Chalks — guide to working in Korea for international students :contentReference[oaicite:27]{index=27}