For mid-year hires, the SME income tax reduction start date can be set to the employee's hire date at the current workplace or the actual start date when the benefit was applied at the previous workplace, depending on administrative convenience. Since the withholding tax receipt is divided between the current workplace and the previous workplace, when processing year-end tax settlement in flex for mid-year hires, the period is cut according to the hire date at the current workplace (matters related to the previous workplace are entered directly by the employee or by the administrator through the withholding tax receipt), so you may enter the SME income tax reduction start date as the hire date at the current workplace or the actual start date of the benefit, whichever is more convenient.

When you proceed to the data entry step in step 3, you can upload supporting documents for each item.

If you cannot see an item that requires upload, please click the "Submission Required" button on the right to turn it off and check the list!

There is no functional issue, but it is better to upload as PDF if possible for future verification or use.

In Hometax, select each item - from the PDF download, click "Download detailed statement electronic document" to proceed. Do not uncheck the monthly checkboxes; please select all months from January to December!

Please click the "Submission Required" button (toggle) on the document submission screen to disable it, then check the list!

After obtaining dependent data inquiry consent from the NTS when querying data, download the card history including dependent data all at once, then upload it.

Please check your total annual salary! If your annual income exceeds 80 million KRW, you may not be eligible for the deduction and tax entry may not be available.

Please check if you are marked as a foreigner in the basic information! Foreigners cannot be selected as head of household.

You may not meet the deduction criteria! Please check if you are marked as "head of household" in [Income Earner Information]! Additionally, you need to confirm that the total salary for the tax year is 70 million KRW or less.

You can click the housing deduction checklist button on that screen to check if you meet the deduction requirements.

If all dependent information is included in your own record, you only need to upload one file for yourself. If your file does not contain dependent information, you will need to upload it separately.

Click Add in the personal deduction information, turn off the basic deduction target toggle, delete all previously uploaded files, and re-upload them.

For mid-year hires, please select all months in Hometax and download by each item that has an amount.

If the employee downloaded and uploaded the basic statement instead of the detailed statement, the total amount may not be captured correctly. Please download the year-end tax settlement simplified data as a detailed statement and upload it!

The in-house year-end tax settlement administrator can reopen it, so please request it directly!

Please ask the in-house year-end tax settlement administrator to release the finalization and reopen it!

Did you enter all the donation data without any issues? If there are no problems with the data entry, please check whether the determined tax amount is 0 KRW. If the determined tax amount already becomes 0 KRW from items prior to donations, the donation deduction will not be applied and will be reflected as 0 KRW.

However, in this case, the donation will be carried over to next year.

Please notify the in-house year-end tax settlement administrator that a modification is needed and request them to change the status from finalized to in progress. They can change the settlement status to one that allows modifications with administrator permissions.

Please check if they are marked as a basic deduction target!

You can apply for installment payment directly on the year-end tax settlement result confirmation page. Installment payment can only be applied when the deducted tax amount exceeds 100,000 KRW.

Is there an amount entered in the standard tax credit section at the end of the second document?

When comparing the insurance premium deduction amount in the comprehensive income deduction against the standard tax credit, if the standard tax credit amount is more advantageous, the insurance deduction amount is calculated as 0 KRW and the standard tax credit can be applied instead.