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Freelancer

lastmod 2026-05-28created 2025-07-1516 edits

A freelancer is a socially independent individual business operator who uses their own skills and abilities without being dedicated to a particular company, group, or organization.

Individual business operators are subject to global income tax, but those who call themselves freelancers generally do not reach the point of having to prepare a global income tax computation flowchart.

Etymology

The origin of the English word freelance goes back to the Middle Ages. In the Middle Ages, kings and nobles contracted mercenary companies for each war, and among them were soldiers who fought on the battlefield apart from the mercenary companies. At the time, a lancer commonly led his own infantry or archers, so in contracts the number of lances was counted as a single combat unit. Freelance was used to refer to a combat unit (lance) that had not yet contracted with the enemy (free). At the time it referred to soldiers, but after the early modern period Archived 2023-06-14 - Wayback Machine its usage changed.

Types of taxes individual business operators must pay

There are three types of taxes a sole proprietor should know well.

When a freelancer should get a business registration certificate

Consider it once annual revenue hits 24 million KRW or more.

Once annual revenue hits 60 million KRW or more, you become subject to double-entry bookkeeping, <- check this too

Freelancer taxes

Freelancer Korean: 사회 보험

For a sole proprietor, Korean: 고용보험 and Korean: 산재보험 are excluded.

Special tax reduction for small and medium enterprises

Using shared offices

If 3.3% business income tax was withheld, do I still have to file global income tax?

See also

Favorite site

Contract work platforms

Government programs/Startup support

author Zer0 sitemap