South Korea National Tax Service announces late application for work and child incentives

The South Korean National Tax Service has issued notices to 260,000 households regarding late applications for the 2025 work and child incentives. Eligible households that received these notices can apply until December 1, after which no further applications will be accepted.

Due to the late application period, recipients will receive 95% of the calculated incentive amount, compared to the 100% provided during the regular May application period. Approved payments are scheduled to be distributed on January 15, 2026, following a review of income and assets.

To qualify for the work incentive, combined household income must be below 22 million won for single-person households, 32 million won for single-income households, and 44 million won for dual-income households. For the child incentive, households with children under 18 must have a combined income below 70 million won. Additionally, total household assets must be less than 240 million won as of June 1, 2025.

Applications can be submitted via QR codes on mail notices, mobile buttons, or the automated response service (ARS) at 1544-9944. The government plans to expand these incentives in the future to account for inflation and minimum wage increases.