Film set glossary · Production · scheduling · paperwork

3.3% withholding (Korea)

When paying Korean freelance crew, the payer withholds 3% income tax plus 0.3% local income tax. One-off services may instead be treated as other income (8.8%).

Korean
3.3% 원천징수
Also
3.3% · 사업소득 원천징수

In other languages

한국어 · KO
3.3% 원천징수
프리랜서 스태프에게 보수를 줄 때 소득세 3%와 지방소득세 0.3%를 떼어 대신 내는 것. 일시적인 용역은 기타소득(8.8%)으로 처리하기도 한다.
日本語 · JA
3.3%源泉徴収(韓国)
フリーランスのスタッフに報酬を払う際、所得税3%と地方所得税0.3%を差し引いて代わりに納めること。単発の業務は「その他所得(8.8%)」とする場合もある。

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