Occupation & Income Reporting for Korea Work Visa Holders — What You Must Declare

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:

1. At initial registration: When you first register at an immigration office and receive your ARC, you declare your occupation and income at that time.
2. When your occupation changes: If you switch employers or significantly change your job duties, you must notify immigration. For E-series visa holders, changing employers also requires a separate 'workplace change report' (근무처 변경신고).
3. At each visa extension: When renewing your ARC, you must submit updated income documentation (소득금액증명원 from NTS) showing your prior year income. Immigration uses this to verify you are still working in the declared occupation and earning above any applicable minimum threshold.

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, )

• 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.