When hiring international students as part-time workers, the method of salary payment and labor cost processing is not different from that of Korean nationals. Many employers apply a 3.3% withholding tax under a freelancer (self-employed) contract type when hiring part-time workers. This method is preferred because the calculation is simple and the withholding tax is relatively low for the worker.

 In most cases, however, part-time jobs involve fixed working hours and locations, and the employer gives continuous work instructions — under such conditions, a freelance contract is inappropriate in principle. (This applies equally to Korean nationals.)

 For international students (D-2, D-4, D-10 visa), part-time employment requires work permit approval from the Immigration Office. Freelance contracts are considered business income, which may fall outside the permitted scope of the visa. (Practically, however, this has not posed major issues in getting work permits.)

 While the National Tax Service (NTS) holds authority in distinguishing between employment income and business income, they generally do not strictly enforce this distinction as long as there is no tax evasion or underreporting. Nevertheless, it is strongly recommended to use the legally appropriate method for employment contracts and labor cost processing. Since international students are not subject to the National Pension Scheme, the burden on employers is not significant.

[Employment Contract & Withholding Tax by Case]

✅ Case 1: Employment period less than 3 months and daily wage less than KRW 150,000
Report as a daily worker (Income tax and local tax exempt, no withholding obligation)

✅ Case 2: Employment period less than 3 months and daily wage exceeds KRW 150,000
Report as a daily worker (Withholding income and local tax on the amount exceeding KRW 150,000)
🔗 [NTS Daily Worker Withholding Tax Calculator]

✅ Case 3: Employment period 3 months or more
Report as a regular worker, tax calculated based on income bracket, International students must file year-end tax settlement personally
🔗 [NTS Regular Worker Withholding Tax Calculator]

Considering the short-term nature of part-time work, it is advisable to sign a daily worker contract for the first 3 months, and if continuous employment is expected, switch to a regular employment contract.

[Related Information]
🔗 8 Things to Know When Hiring International Student Part-Timers
🔗 How to Apply for Work Permit for Students
🔗 Legal Working Hours for International Students
🔗 Are Foreign Part-Time Workers Required to Join 4 Major Insurances?