There is less than a month left in 2018. As the end of the year approaches, it is also the time to prepare for year-end tax settlement. In fact, since year-end tax settlement is carried out at the beginning of the year following the tax period, not at the end of the year, most office workers do not feel much about the year-end tax settlement before the simplified year-end tax settlement inquiry period.
Generally, if you are working for a company, you prepare the year-end tax settlement as instructed by the company, but if you leave the company you used to work for or get a new job after leaving the company, it can be difficult to know how to handle the year-end tax settlement.
enerally, multiple workers who re-employ after leaving mid-term are required to file a global income tax return, but most of them are unaware of this. When receiving salaries from multiple places of employment or re-employment at another company after quitting the company, you must check whether you are obligated to file a global income tax return. 중도퇴사자 연말정산
Even if it is not during the year-end tax settlement period, those who leave mid-term are required to do year-end tax settlement when they leave the company. Even if you do not apply for deductions such as credit cards, cash receipts, medical expenses, and education expenses, the company applies only the basic deductions and then makes a summary year-end settlement. Of course, even if you do not apply various income deductions and tax credits, there is no need to worry as you can receive a refund through a claim for correction within 5 years. 좋은뉴스
As such, if an earned income earner leaves his/her job during the taxation period and starts a business or has other income, even if the year-end tax settlement is completed at the workplace, it may be necessary to file a global income tax return by adding it to other income.
Today, I will explain how to report home tax electronically for multiple workers who have re-employed after leaving mid-term. Notification on how to report We have the necessary documents ahead of time! Whether you are re-employed after resigning or starting a business, you must have a receipt for withholding income from income tax for year-end tax settlement. Since this receipt gives you an accurate picture of the amount of tax, it is recommended that you request it from the company and have it with you when you leave the company.
1. Write the basics
▶ After accessing Hometax and logging in, report/pay → Tax return → Click the Create Periodic Report button in the wage and salary income tax return section in the center of the global income tax return screen.
▶ After entering the reporter’s resident registration number, click the OK button to display the reporter’s basic information. Click the Save and Go to Next button at the bottom of the screen.
2. Fill out the wage and salary declaration form
▶ On the wage and salary report screen, if there are more than two places of work for a multi-earned income earner, click the Enter/Edit button in the income statement by place of work.
▶ Earned Income This is a screen to enter the income statement by place of employment.
① Click the Income Statement by Workplace button to select and import the payment statement from the previous workplace from the list of payment statements, or enter the income statement data for each workplace if there is no payment statement data from the previous workplace.
② Enter the business registration number and click the OK button, and the name of the company will be searched automatically.
③ You can add income data by workplace by entering salary, bonus, and the amount of tax determined on the withholding tax receipt, etc., and clicking the Register button. If there is another previous place of work, enter the details of the previous place of work in the same way.
④ If there is no more data to input or add, click the Apply button at the bottom of the screen.
▶ Return to the wage and salary report screen, and if you omit a dependent or add a dependent deduction incorrectly, click the Enter/Edit button to the right of the personal deduction specification to add or delete dependents.
▶ This is the screen to enter the personal deduction statement.
① When the personal deduction details screen appears, enter the missing person’s relationship, name, resident registration number, and personal deduction items and click the Register button to add it to the list of persons subject to personal deduction.
② When input and deletion are completed, click the Input Complete button.
▶ It returns to the wage and salary report screen again.
If it is necessary to input or modify the National Pension Insurance premium paid in the Other and Special Deductions item, enter it in the National Pension Premium Deduction item. Similarly, enter insurance premiums and other relevant information in the special deduction section.
▶ In other income deduction items, click the calculator button to enter the housing purchase savings such as subscription savings and credit card usage details, click the Calculate button, and then click the Apply button.
▶ If you scroll down the screen, the tax credit item appears.
① Child-related income deductions are integrated into child tax credits.
② In addition, since January 1, 2014, medical expenses, education expenses, donations, pension account payments, and insurance premiums have been converted from income deduction to tax deduction. You can apply the given amount.
③ Move to the bottom of the screen, check if the information you entered is correct, check the amount of tax to be paid within the filing deadline, check “I agree to this, and submit the report”, and click the Complete Report Form button.
3. Submit a report
▶ If there are no errors in the report as a result of the error check, the “Summary of Report Contents” screen for submitting the report will appear. Click the Submit Report button at the bottom of the screen.
▶ When the global income tax return receipt is displayed on the screen, the status of the receipt will be displayed as normal. If you need to print, click the Print button.
▶ You can check the details of the receipt by checking “Check the details of the receipt” at the bottom or by scrolling the screen of the receipt.
▶ After checking the contents of the report, check the checkbox below, and click the Go to Step2 (Go to Print Payment Invoice) button to move to the report submission list screen.
▶ Click the Search button to view the global income tax return submitted in the list below. Click the printer icon in the Payment Invoice section.
▶ Click the printer icon again to print the payment slip.
Hometax Global Income Tax Electronic filing of wage and salary income, it is not difficult if you follow it step by step. If you need to file a comprehensive income tax return due to early retirement or starting a business, please refer to it!
For reference, items that can be deducted from earned income include education expenses, credit card usage, housing funds, housing savings, monthly rent, insurance premiums, and medical expenses. You can apply for these items at the time of year-end tax settlement or during the final tax return period.
What if you quit mid-term and start a business? In principle, year-end tax settlement is a system for office workers with earned income. Before leaving the company, the company must complete the year-end tax settlement, and complete the comprehensive income tax return by adding up the earned income and business income completed in May of the following year.
If re-employers and founders go through without filing a combined report, they will be classified as non-reporters and may have to pay penalty for non-reporting and for negligence!