Many foreign workers in Korea are unaware that immigration law requires them to declare their occupation and annual income to the Korea Immigration Service — not just at initial registration, but also when it changes and at each extension. Failure to report is an immigration violation. This guide explains who must report, what to declare, when to update, and how to do it.
The reporting obligation applies to all holders of work-eligible visas, including:
• D-7 (Intra-company transferee)
• D-8 (Corporate investment)
• D-9 (International trade)
• E-1 through E-10 (all work visa categories)
• H-2 (Working Holiday / Overseas Korean workforce)
This does NOT apply to tourist visas (B/C-series), student visas (D-1, D-2, D-4) without work authorization, family visas (F-1, F-3), or diplomatic visas (A-series).
F-series visa holders (F-2, F-4, F-5, F-6) who work should also declare income through standard NTS (National Tax Service) channels but the immigration-specific occupation reporting requirement is primarily targeted at E-series and D-series work visa holders.
Two things must be declared:
1. Occupation (직업)
Your occupation must align with the KOSA (Korean Occupational Standard) classification code that matches your visa category. For E-7 holders, this must match the specific E-7 occupation code on your visa approval. For E-2 holders, it would be 'foreign language instructor.' The occupation is recorded on your Alien Registration Card and in the immigration system.
2. Annual income (연간 소득금액)
Your annual declared income — as reported to the National Tax Service (국세청) — must be submitted. Immigration verifies this against NTS records. The income figure should match what your employer reports to the NTS through payroll withholding (원천징수).
There are three reporting triggers:
Option 1: At the immigration office
Bring your ARC, passport, and NTS income certificate (소득금액증명원) to your local immigration office. Complete the reporting form (직업 및 연간소득금액 신고서). This is done simultaneously with visa extension applications in most cases.
Option 2: Via HiKorea (hikorea.go.kr)
Some reporting can be completed online through the HiKorea portal. Log in with your ARC number and follow the prompts under '신고/변경' (Declarations/Changes).
Getting your NTS income certificate:
Download or request your 소득금액증명원 from the National Tax Service website (hometax.go.kr) or any tax office. It shows your total declared income for the previous tax year.
Failure to report your occupation or income as required is an immigration violation under the Immigration Control Act (출입국관리법). Consequences can include:
• A fine (과태료) of up to ₩2 million per violation
• A negative mark on your immigration record, which can affect future visa renewals and applications for long-term status (F-2-7, F-5)
• In serious or repeated cases, visa revocation
The most common situation where this becomes a problem is at extension time — if your NTS income certificate shows income that does not match the occupation or visa requirements, immigration will flag it.
Make it a habit to download your NTS income certificate (소득금액증명원) each spring after the previous year's tax filings are complete — you will need it for your next extension.
If you changed employers during the year, your income certificate may reflect multiple employers — this is fine, as long as total income meets the threshold.
Freelancers and self-employed workers on F-2-7 or F-5 must also file accurate income returns with NTS, as immigration will check these at renewal.
If your income was unusually low in one year (illness, layoff), prepare a written explanation with supporting documents for the immigration officer at extension.
Need help with this?
Our specialists handle occupation & income reporting for korea work visa holders — what you must declare cases regularly and know exactly what Korean immigration officers look for.
Find a SpecialistDo E-2 (English teacher) visa holders need to report income?
Yes. E-2 holders are subject to the occupation and income reporting requirement like all E-series visa holders. Your employer reports your income to the NTS via payroll withholding, and you should confirm your income certificate is available before your extension appointment.
My income is below the E-7 minimum threshold this year. Will I lose my visa?
If your NTS income certificate shows income below the applicable minimum for your E-7 subtype, immigration may refuse your extension. However, there can be legitimate reasons (mid-year start, medical leave, etc.) — provide documentation and explain the situation. A one-time exception may be granted, but it is discretionary. Consult an 행정사 if this is your situation.
Does this also apply to F-4 overseas Korean visa holders who work?
F-4 holders work without the same occupational restrictions as E-series visa holders, and the specific E-series occupation reporting requirement does not apply to them in the same formal way. However, F-4 holders who earn income in Korea must file income taxes with NTS like any working resident. For F-4 → F-5 conversions, income verification will be required.
Where do I get the NTS income certificate (소득금액증명원)?
You can download it online from the National Tax Service at hometax.go.kr (홈택스) after logging in with your ARC number and public certificate or simple authentication. Alternatively, visit any NTS office in person with your ARC and passport. The certificate is usually available from May for the previous calendar year's income.