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payroll-taxAnswered

Why do Korea's meal, vehicle and childcare allowances become tax-free only when payroll respects the category rules instead of just the helpful intent?

YC
Yuna Choi
June 11, 2026 3,311 views 1 answer
South Koreaallowancesnon-taxable wage incomeNTS

Employees in Korea often hear that some common allowances can be non-taxable and then assume any support payment with a sensible label should pass. Please explain why the NTS is stricter than that, why named categories matter, and why year-end settlement cannot fix a payroll label that never matched the rule in the first place.

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