When does the flex year-end tax settlement service for the 2025 tax year open?
When does the flex year-end tax settlement service for the 2025 tax year open?
Please check the table below for the flex year-end tax settlement opening schedule for the 2025 tax year.
The schedule below is based on a payroll date of the 25th, so please adjust accordingly to match your company's payroll date.
I missed the year-end tax settlement submission deadline. Can the period be extended?
I missed the year-end tax settlement submission deadline. Can the period be extended?
Yes, it is possible. The in-company year-end tax settlement administrator can reopen the submission period, so please contact your company's administrator.
I want to check my year-end tax settlement results. How can I do that?
I want to check my year-end tax settlement results. How can I do that?
Employee
During the final results viewing period set by the administrator, if the year-end tax settlement result has been confirmed, you can check it by clicking [Check Final Tax Settlement Result] under Home Feed - To Do.
Administrator
To check an employee's year-end tax settlement result, go to the Year-End Tax Settlement menu, click on the relevant employee, and check under the [Final Tax Result] step.
Alternatively, in the Year-End Tax Settlement menu, you can click the checkbox on the left of the target employee list → click the [Download] button at the bottom to download the withholding tax receipt and other documents for review.
I want to make changes after submitting. What should I do?
I want to make changes after submitting. What should I do?
Please ask your company's year-end tax settlement administrator to change the status back to 'In Progress', then proceed to edit and update your year-end tax settlement information.
I'm an administrator. How do I notify employees about year-end tax settlement? Is there a template I can reference?
I'm an administrator. How do I notify employees about year-end tax settlement? Is there a template I can reference?
Please refer to the following when drafting your announcement, and feel free to modify dates and other details as needed to fit your company's operations. Thank you.
How do I reflect year-end tax settlement results calculated outside of flex (e.g., by a tax firm or another accounting program) in the flex payroll?
How do I reflect year-end tax settlement results calculated outside of flex (e.g., by a tax firm or another accounting program) in the flex payroll?
You can upload the installment payment entries via the flex payroll settlement feature! Please refer to the details below.
Template download location
Payroll Settlement > Year-End Tax Installment > Enter via Excel > Excel Download
Template input instructions
Add/Edit/Delete
If no installment information has previously been entered in flex, enter
AddIf installment information already exists and you want to modify it, enter
Edit
Employee ID
Enter the same employee ID as registered in flex
Name, Status, Payment Status, Year-End Tax Settlement Deduction/Collection Tax Amount (Income Tax / Local Income Tax / Rural Special Tax, Number of Installment Applications)
This is read-only information used for reference purposes, so it can be left blank.
Installment 1, 2, 3 (February, March, April tax attribution months)
The amounts entered here will be reflected in the
Year-End Tax Settlement Deduction/Collection Tax Amountcolumn under withholding tax during payroll settlement for the corresponding attribution month.(Per installment) Applied
Options: Incomplete, Complete
For amounts not yet settled, enter
IncompleteFor amounts already reflected outside of flex, enter
Complete(When settled through flex, the status will be automatically updated to 'Complete'.)
(Per installment) Income Tax, Local Income Tax, Rural Special Tax
Enter the installment amount to be settled during the payroll for the corresponding attribution month, based on the number of installment applications
If the installment amount does not divide evenly, enter the largest amount in the first installment month. Example: If
Year-End Tax Settlement Income Tax is -200,000 KRWwith3 installments, February income tax: -66,680 KRW, March income tax: -66,660 KRW, April income tax: -66,660 KRWAfter uploading, be sure to verify that the total installment amount and number of installments are correctly reflected in the Year-End Tax Settlement Deduction/Collection Tax Amount.
The NTS simplified tax data (PDF) shows an 'unverified file' error and won't upload. How do I fix this?
The NTS simplified tax data (PDF) shows an 'unverified file' error and won't upload. How do I fix this?
An unverified file is one that cannot be confirmed by the National Tax Service (NTS), and as it is not a valid/effective file, it cannot be uploaded.
Please search for "authenticity verification" in the Hometax document library, download the PDF using the program that appears, and then upload it.
Detailed guidance on this matter is available on the NTS main website.
I joined mid-year. Should I upload the simplified tax data as 'All Months' or 'Monthly Detail'?
I joined mid-year. Should I upload the simplified tax data as 'All Months' or 'Monthly Detail'?
For mid-year joiners, please select all months, then choose 'Monthly Detail' on Hometax and download separately for each item that has an amount.
I registered dependent family members (spouse, children, etc.) and uploaded the simplified tax data, but their medical expenses/insurance premiums are not being reflected.
I registered dependent family members (spouse, children, etc.) and uploaded the simplified tax data, but their medical expenses/insurance premiums are not being reflected.
Please check whether the resident registration number entered in the personal deduction information matches the resident registration number in the simplified tax data file.
The simplified tax data file must be uploaded after registering the dependent family members. If the simplified tax data was uploaded before registering the dependents, the information may not be reflected. Please delete the simplified tax data file and upload it again, then check whether the information is correctly reflected.
When entering the withholding tax receipt from a previous employer, which fields (determined tax amount, deduction/collection tax amount, etc.) do I need to fill in? What if the bonus is negative (-)?
When entering the withholding tax receipt from a previous employer, which fields (determined tax amount, deduction/collection tax amount, etc.) do I need to fill in? What if the bonus is negative (-)?
Enter the determined tax amount from field No. 73 on the previous employer's withholding tax receipt.
Reflect the total amount from field No. 16 on the withholding tax receipt in the payroll, and enter any negative (-) bonus amounts as 0. Negative amounts cannot be reported.
Where can I apply for new tax credits (marriage, childbirth, etc.)?
Where can I apply for new tax credits (marriage, childbirth, etc.)?
When entering your personal deduction information, you can proceed by selecting [Applicable] under the marriage registration field.
When entering child personal deduction information, you can proceed by turning ON the basic deduction eligibility setting → turning ON the 2024 Birth/Adoption Registration Target setting.
How do I reflect the year-end tax settlement results confirmed in flex into the February payroll? Does it happen automatically?
How do I reflect the year-end tax settlement results confirmed in flex into the February payroll? Does it happen automatically?
Once the year-end tax settlement results are confirmed, you can check the installment amounts on the Payroll Settlement → Year-End Tax Installment screen.
If the additional tax to be paid as a result of year-end settlement is 100,000 KRW or more, employees can apply for installment payments of up to 3 times on their own.
If no installment payment setting is made, it will automatically be set to [No Installment] and the full amount will be collected as a lump sum during February payroll settlement.
Administrators can check the number of installments set by employees under the [Year-End Tax Installment] tab.
If you wish to modify the installment amount or breakdown, this can be done via Excel upload.
After confirming the installment details and proceeding with payroll settlement, you can verify that it has been automatically reflected under Deductions → Withholding Tax.
I want to exclude the year-end tax settlement installment amount when settling a specific payroll (e.g., incentive). How do I do this?
I want to exclude the year-end tax settlement installment amount when settling a specific payroll (e.g., incentive). How do I do this?
The year-end tax settlement installment amount will no longer be reflected once payroll settlement for the corresponding attribution month has been processed.
If a specific payroll (e.g., incentive) settlement is processed before the regular payroll settlement, the year-end tax installment amount may be included.
In this case, you can use the Year-End Tax Installment page to configure it so the amount is not reflected, complete the specific payroll settlement → then re-edit the Year-End Tax Installment page so it is reflected in the subsequent payroll settlement.
Go to Payroll Settlement → Year-End Tax Installment → select Enter via Excel.
Download the Excel template, then change the application status column (column J, N, R) for the attribution month that should not be reflected from Incomplete → Complete, and upload.
After the upload is complete, proceed with the specific payroll (e.g., incentive) settlement.
During payroll settlement, you can confirm that the Year-End Tax Settlement Deduction/Collection Tax Amount is not reflected under [Deductions] - Withholding Tax.
After completing the specific payroll (e.g., incentive) settlement, if the amount needs to be reflected when the regular payroll settlement is processed, go to Payroll Settlement → Year-End Tax Installment → select Enter via Excel, change the values, and then proceed with payroll settlement.
I want to edit or delete the year-end tax settlement installment amount. How do I do this?
I want to edit or delete the year-end tax settlement installment amount. How do I do this?
Once year-end tax settlement is complete, the installment amount is registered in [Year-End Tax Installment] so it can be automatically reflected during payroll settlement. Edits can also be made using that same menu before payroll settlement.
Go to Payroll Settlement → Year-End Tax Installment → select Enter via Excel.
When filling in the Excel file, values can be edited starting from column J.
Rows 1–11, which are examples, must not be deleted. You can start entering data from row 12, so please keep this in mind when filling in the Excel template.
How do I download the year-end tax settlement reporting files (e.g., earned income payment statement)? Which files should I submit to Hometax? (C file, CA file)
How do I download the year-end tax settlement reporting files (e.g., earned income payment statement)? Which files should I submit to Hometax? (C file, CA file)
Here is how to download the year-end tax settlement files.
Year-End Tax Settlement (left menu) → Year-End Tax Settlement Status tab → click the Report File button on the right
Confirmed settlement details for mid-year leavers in 2025 must be included.
Only confirmed settlement details for 2025 year-end tax settlement targets are included.
Please generate the report files after all settlements have been completed.
Two report files are generated in total.
Earned Income: file name starting with C
Medical Expenses: file name starting with CA
Please submit both files for reporting.
It seems like a mid-year leaver is missing from the report file downloaded from flex. How do I check and fix this?
It seems like a mid-year leaver is missing from the report file downloaded from flex. How do I check and fix this?
First, please check whether mid-year settlement has been completed for the relevant employee.
Next, in the Year-End Tax Settlement → Mid-Year Settlement → Status by Employee screen, check whether the employee's report inclusion status is set to 'Excluded'.
If it is set to 'Excluded', change it to 'Included', then complete the wrap-up process so that the mid-year settlement status shows as 'Complete'.
Once all settings are complete, please download the report file again to verify the results.
Can files generated in flex be uploaded to other accounting programs such as Douzone (SmartA)?
Can files generated in flex be uploaded to other accounting programs such as Douzone (SmartA)?
Unfortunately, the earned income and medical expense payment statement report files generated after completing year-end tax settlement cannot be read by Douzone or other programs.
How should the company handle the year-end tax settlement for an employee who resigned on December 31 of the tax year?
How should the company handle the year-end tax settlement for an employee who resigned on December 31 of the tax year?
An employee who resigned on December 31 is treated the same as a current employee (i.e., as a continuous worker), and the company can proceed with year-end tax settlement.
Please proceed with year-end tax settlement without conducting mid-year settlement during the December payroll.
However, since the resigned employee cannot access flex, the administrator must collect all year-end tax settlement documents from the employee and process the settlement on their behalf.
It is recommended to quickly complete the year-end tax settlement by registering only the basic deduction (entering only the employee themselves in the personal deduction), and have the employee file their comprehensive income tax return in May.
If you choose not to conduct year-end tax settlement, please process mid-year settlement together with the December payroll settlement, and have the employee file their comprehensive income tax return separately in May.
How should year-end tax settlement be handled for employees who resign mid-year in January 2026?
How should year-end tax settlement be handled for employees who resign mid-year in January 2026?
Employees who were employed in 2025 and have earned income for the 2025 tax year and resign mid-year in January 2026 are subject to the 2025 year-end tax settlement, and the company must process the year-end tax settlement for them.
If the resignation has already been processed
Cancel the resignation → process the resignation again after the year-end tax settlement is complete
If you want to prevent the employee from accessing flex, the administrator should collect all documents and process the year-end tax settlement on their behalf
If the resignation has not yet been processed, but the company has decided not to conduct year-end tax settlement
Based on the employee's annual income, apply only the personal deduction (employee only + national insurance premium deduction), complete the year-end tax settlement, and advise the employee that "they must file their comprehensive income tax return themselves in May."
How should the settlement and refund/payment be handled for an employee who resigns during the year-end tax settlement period (January)?
How should the settlement and refund/payment be handled for an employee who resigns during the year-end tax settlement period (January)?
If an employee has resigned or is scheduled to resign during the year-end tax settlement period, please complete that employee's entire year-end tax settlement first.
Then, during the January payroll settlement, reflect the year-end tax settlement result in the deduction items step (Year-End Tax Settlement - Income Tax/Local Income Tax).
If a refund amount is generated: enter the amount as a negative (–) value
If additional payment (collection) is required: enter the amount as a positive (+) value
Can I conduct year-end tax settlement using payroll data that was settled outside of flex?
Can I conduct year-end tax settlement using payroll data that was settled outside of flex?
Yes, it is possible. However, since there is no 2025 payroll data in flex, you will need to migrate all 2025 payroll data using the payroll migration file before you can proceed with year-end tax settlement based on that data.
Will the year-end tax settlement results completed in flex be directly synced with Hometax?
Will the year-end tax settlement results completed in flex be directly synced with Hometax?
Direct syncing is not available. Instead, we provide a method where you generate a report file and submit it. After completing the year-end tax settlement, click the [Report File] button in the upper right corner to download the earned income and medical expense payment statement report files, and use those files to submit your report on Hometax.
How do employees on leave proceed with year-end tax settlement?
How do employees on leave proceed with year-end tax settlement?
Employees currently on leave need to access flex to complete their year-end tax settlement. Please enable the leave employee login setting under Settings → Login Settings → Allow Login for Employees on Leave (in the left menu at the bottom), and then separately notify employees on leave so they can access flex and complete the year-end tax settlement.
Are mid-year leavers also subject to year-end tax settlement?
Are mid-year leavers also subject to year-end tax settlement?
Mid-year leavers are not included in the year-end tax settlement.
Year-end tax settlement targets are employees currently employed. Mid-year leavers have already undergone mid-year settlement at the time of their resignation, so there is no need to redo the 2025 year-end tax settlement for them.
However, please provide resigned employees with the withholding tax receipt (earned income withholding receipt) resulting from their mid-year settlement.
This document will be needed when the employee files their comprehensive income tax return next year or undergoes year-end tax settlement at their next place of employment.
An employee is registered, but they don't appear in the year-end tax settlement target list.
An employee is registered, but they don't appear in the year-end tax settlement target list.
The employee ID or resident registration number may not have been entered.
Please check that the employee ID and resident registration number are entered in the Employee Profile → Basic Information tab.
Also, only employees with a hire date before January 1, 2026, who did not resign mid-year in 2025, can be added as year-end tax settlement targets.
Note that employees who joined in January 2026 are not subject to the 2025 year-end tax settlement. Only those who had a certain level of earned income from their employer in 2025 are included as targets, so please keep this in mind!
The annual income information for certain employees shows 0 KRW.
The annual income information for certain employees shows 0 KRW.
If you manually migrated payroll data, please click Update Annual Income Data. The amounts will be generated automatically.
Alternatively, if employee data was modified in Annual Income Management, the date and income information may have been missing at that time.
Please verify that the payroll information for employees is correctly entered, and if so, click Cancel Confirmation → Update Annual Income Data.
The tax reduction target income shows as 0 KRW under income tax reduction.
The tax reduction target income shows as 0 KRW under income tax reduction.
The tax reduction target income is automatically reflected if the employee's special notes in flex include reduction information and monthly payroll settlement has been processed. If it was not automatically reflected or shows as 0 KRW, some modification may have been made in Year-End Tax Settlement → Annual Income Management.
In this case, it may have been changed to 0 KRW to prevent miscalculation. It is recommended to check in Annual Income Management whether the tax reduction target income has been entered for the specific employee.
If the amount shows as 0 KRW, please unconfirm the annual income, enter the correct amount, and re-confirm.
After that, be sure to review and complete the year-end tax settlement again.
There is an employee with a 90% income tax reduction applied under special notes. How do I set it to apply only during year-end tax settlement?
There is an employee with a 90% income tax reduction applied under special notes. How do I set it to apply only during year-end tax settlement?
This can be configured by the administrator. Go to Payroll Settlement > Payroll Template List > click on the relevant template > Deduction Items > Withholding Tax Settings > if "Apply SME employment income tax reduction during settlement" is set to "Do not apply", the 90% reduction will not be applied during regular payroll and will only be applied during year-end tax settlement.
However, the employee's profile must have the reduction pre-applied under Special Notes > Income Tax Reduction > T13 SME Employment Income Tax Reduction (90%) in advance. (with the period set)
How do I reflect carried-over donation deductions in year-end tax settlement?
How do I reflect carried-over donation deductions in year-end tax settlement?
If the 2025 year-end tax settlement was processed in flex and there are carried-over donation deductions, they will be automatically reflected if the administrator creates the carried-over donation entries before opening the employee's year-end tax settlement.
If the 2025 year-end tax settlement was not processed in flex and additional entries need to be added, you can add and reflect the donation deductions manually.
I added family information along with family documents such as resident registration certificate and family relation certificate to my profile. Do I need to upload them again during year-end tax settlement?
I added family information along with family documents such as resident registration certificate and family relation certificate to my profile. Do I need to upload them again during year-end tax settlement?
If family information (spouse, dependents, etc.) has been entered at the bottom of your profile, the personal deduction information will be automatically filled in during year-end tax settlement, but the related supporting documents will not be automatically included. Therefore, please upload the resident registration certificate and family relation certificate during year-end tax settlement.
During the year-end tax settlement process, at the information confirmation and document review step, click on the relevant personal deduction entry to upload the documents.
Certain sections of the special income deduction in the final tax result show 0 KRW.
Certain sections of the special income deduction in the final tax result show 0 KRW.
If the deduction limit for insurance premiums and housing-related repayment amounts under the special income deduction has been reached, there is nothing more to deduct beyond that point, so the deduction amount may show as 0 KRW.
I changed an employee's information during the year-end tax settlement process, but the changes are not reflected in the year-end tax settlement.
I changed an employee's information during the year-end tax settlement process, but the changes are not reflected in the year-end tax settlement.
If you changed the employee's profile information while the year-end tax settlement was in progress, you need to select the employee and then run Update Information.
Can I view last year's year-end tax settlement history and data?
Can I view last year's year-end tax settlement history and data?
The year-end tax settlement administrator can change the tax year in the upper right corner of the year-end tax settlement screen to view previously processed history and documents.
Please note that only administrators can view this; employees who need access should contact their company's administrator.
Can I download all the year-end tax settlement files uploaded by employees at once?
Can I download all the year-end tax settlement files uploaded by employees at once?
Select the employees and click the Download button to access the uploaded files.
How is the monthly rent deduction calculated?
How is the monthly rent deduction calculated?
For the monthly rent deduction,
we apply an accurate daily proration calculation based on the NTS standard formula below.
As a result, the amount may differ slightly from a simple monthly aggregate.