Daily Worker Income Tax Calculator
Calculate withholding income tax on daily wages. Daily labor income is separately taxed and not combined with comprehensive income.
Daily Wage & Work Days
A 6% rate applies after a $150 daily deduction, with a 55% earned income tax credit. Daily wages of $187 or less owe no tax due to the minor-amount exemption.
Total Withholding Tax (20 days)
₩29,680
Per Day
20-Day Total
* Reference calculation for income tax only; 4 major social insurances (employment, industrial accident, etc.) are not included.
The daily wage income tax calculator computes the withholding tax on daily-paid wages. Daily wage income is taxed separately and isn't combined with other comprehensive income — withholding at source finalizes the tax obligation.
How it's calculated
150,000 won is deducted tax-free from the daily wage, and the remainder is taxed at 6% to get the calculated tax, from which a 55% earned income tax credit is subtracted to get the actual withholding amount.
What separate taxation means
Daily wage income is separately taxed, with the withholding at payment finalizing the tax obligation — so it isn't included in year-end settlement or a comprehensive income tax filing.
Frequently Asked Questions
Do daily workers go through year-end settlement?
No — daily wage income is separately taxed and finalized through withholding alone, so it's not subject to year-end settlement.
Why is there no tax up to 150,000 won a day?
It's a tax-exempt threshold designed to lighten the burden on daily workers — daily wages up to 150,000 won are excluded from taxation.
Do daily workers get the four social insurances too?
If work-day and hour requirements are met, employment and industrial accident insurance are mandatory, while national pension and health insurance may apply differently depending on the work arrangement.
What if I work at the same workplace for over 3 months?
Continuous work of 3+ months is generally treated as regular employment in tax and labor practice, which can change the applicable withholding method (simplified table) and social insurance rules.
Is daily wage income reported to the tax authorities?
Yes — employers must submit a monthly statement of daily wage income payments to the National Tax Service, which tracks the payment records.
* Reference calculation based on 2026 figures.
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