Starting December 3, 2025, the payroll register and payroll summary will be updated with new forms.
You can check sample files of the upcoming payroll register in the FAQ below.
Payroll Register Form Changes
1. Item configuration values are now displayed
The item code is now displayed to the right of each item name.
Previously, if multiple items had the same name, they couldn't be distinguished, but now they can be identified by code.
Taxable and non-taxable information for payment items is now displayed.
For non-taxable payment items, the submission/non-submission status and non-taxable code are displayed together.
You can verify which items were used when calculating total taxable and total non-taxable amounts.
Example image of the upcoming payroll register form
2. You can view various subtotals by payment item type.
Taxable Subtotal
Salary subtotal: Sums up taxable items where the payment item type is [Salary].
However, if there are amounts exceeding the non-taxable limit among [Non-taxable items], the excess is included in the salary subtotal under taxable subtotal.
e.g.) If 500,000 won is paid for meal allowance with a monthly limit of 200,000 won, the 300,000 won excess is added to the salary subtotal under taxable subtotal
Bonus subtotal: Sums up taxable items where the payment item type is [Bonus].
Other subtotal: Sums up remaining taxable items that are not classified as salary or bonus.
Applicable items: Deemed bonus, stock option exercise income, excess executive retirement income, job invention compensation
Non-Taxable Subtotal
Submitted non-taxable subtotal: Sums up non-taxable items that are submitted via the earned income payment statement.
Non-submitted non-taxable subtotal: Sums up non-taxable items that are exempt from earned income payment statement submission.
Subtotal by Type
Salary subtotal: Sums up all items where the payment item type is [Salary], regardless of taxable or non-taxable classification.
Bonus subtotal: Same criteria as the bonus subtotal in Taxable Subtotal.
Other subtotal: Same criteria as the other subtotal in Taxable Subtotal.
Payroll Summary Form Changes
The payroll summary form downloaded via the [Download Payroll Summary] button in [Past Settlement History] will be updated to match the payroll register format.
FAQ
When will the new forms be applied?
When will the new forms be applied?
They will be applied across the board starting December 3, 2025.
The total taxable and non-taxable amounts don't seem to match. What should I check?
The total taxable and non-taxable amounts don't seem to match. What should I check?
While each item's properties show its configured non-taxable settings, if there are amounts exceeding the non-taxable limit, the excess is included in the taxable total. Please first check if there are any amounts exceeding the non-taxable limit.
If there are multiple completed settlements, amounts paid in "previous settlements" within the same attribution month (not just the current settlement) are also used in calculating non-taxable limits, so you need to check previous settlements as well. Even if a previous settlement is deleted, it does not affect the already calculated non-taxable limits unless the last settlement is recalculated separately.
For accurate non-taxable limit calculations, please make sure to process settlements in order.