Employee Guide for South Korea

👋 Welcome to Toku. Toku is your Employer of Record (EOR) in South Korea. We employ you through the appropriate local Toku entity and manage the compliance, HR, payroll, and benefits administration connected to your employment. Your day-to-day work, goals, and role direction continue to come from the organization you support.

Your employment at a glance

📄 Your signed employment agreement governs your individual terms, including pay, working hours, probation, notice, and any custom arrangements. Mandatory local law also applies. If this guide and your agreement appear different, contact Toku before relying on the summary.

Pay schedule and payroll changes

You are normally paid monthly, on the last business day of the month. The standard monthly cutoff for payroll changes is generally the 10th, but the exact cutoff can vary by country and organization. Check the Toku: 2026 and 2027 Payroll Calendar and Deadlines or contact Toku before relying on a specific date.

You will receive a payslip for each payroll cycle showing your gross pay, required deductions, and net pay. Keep your bank, tax, and personal information current in Toku, and notify us promptly if anything changes.

Your employment terms and probation

• Toku issues a compliant local employment agreement for every hire; written contracts are mandatory, and the Korean-language version prevails.
• Employment types are indefinite (regular), fixed-term, and part-time. Fixed-term contracts cannot exceed two years; beyond that, the role automatically converts to indefinite employment.
• Probation under Toku's employment agreement is 6 months. Statute does not fix a probation length; during the first three months of service the standard 30-day notice does not apply, though a justifiable reason for any dismissal is still required.

Working hours and overtime

Your normal working hours are stated in your signed employment agreement and may vary by role, schedule, or applicable collective agreement. Toku does not expect routine overtime. Do not work overtime or additional hours unless your manager has approved them in advance. Any overtime or additional-hours treatment follows your signed agreement and mandatory local law.

Leave entitlements

Unused annual leave generally must be paid out in cash unless the employee was actively encouraged to take it. There is no statutory paid sick leave, so paid sick days may be available under your organization's policy; paternity and childcare leave are government-funded through Employment Insurance.

ℹ️ Your employment agreement, Toku HRIS leave balance, and applicable local rules determine your exact entitlement. Contact Toku if the information shown in your account does not match your agreement or this guide.

Public holidays in 2026

South Korea observes approximately 16 public holiday days in 2026, including the multi-day Seollal and Chuseok holidays. Most holidays falling on a weekend generate a substitute Monday holiday, with some exceptions. Employees required to work on a public holiday receive 150% of their ordinary wage.

Statutory benefits

Statutory : the four social insurance programs (National Pension, National Health Insurance with Long-Term Care, Employment Insurance, and Workers' Compensation), statutory severance pay, annual paid leave, and the maternity and paternity leave benefits.

Additional Toku benefits

In South Korea, Toku's standard supplemental benefit is Remote Health by SafetyWing. Review 🌍 Global Coverage: Remote Health by SafetyWing for current availability, coverage, eligibility, enrollment, and support information.

Stablecoin payroll and token grants

Where permitted by local law and enabled for your organization, Toku can support token grant administration and allow you to elect to receive a portion of your net pay in stablecoins. Availability depends on your country, your organization's program, and your individual compensation arrangements. These options are not guaranteed components of every employment package.

If stablecoin payroll is available to you, see Toku: Stablecoin Payroll Set Up. For token grant questions, use the Toku: Contact our Team for Support! to reach the Token Grant Administration team.

Annual tax documents

Your annual Wage and Salary Income Tax Withholding Receipt (근로소득 원천징수영수증) must be issued by the last day of February of the following year. Expect your employer-issued copy in Documents by that deadline. For mid-year leavers, the deadline is the end of the month following the month in which salary for the departure month is paid. This employee deadline is separate from the employer's tax filing date. Income Tax Act, Article 143.

If a required form is missing or incorrect, email [email protected]. The dates above describe employer-issued documents, not your personal filing deadline.

Leaving Toku: resigning

Give Toku formal notice. As your legal employer, Toku must receive your resignation letter. Upload it to your Documents section or email [email protected], and notify your manager. Include your intended last day and follow the notice period in your signed agreement and any mandatory local formalities.

Your offboarding documents. Toku sends formal offboarding/termination documentation through DocuSign and uploads it to Documents. This explains the applicable leaving arrangements and final-pay details. We do not routinely send a separate personalized general offboarding email. Required local certificates or payroll documents may arrive separately from Toku, our local payroll provider or the relevant authority. Contact us if anything is unclear.

South Korea documents: Payroll coordinates final payroll, applicable retirement/severance calculations and social-insurance deregistration. You can request a certificate of employment/service, including after departure; the employer must promptly certify the factual items you request under the applicable rules. If you need employment-insurance separation confirmation, tell Toku. Receiving a separation document does not itself establish eligibility for unemployment benefits. Labor Standards Act, Article 39.

Benefits after leaving. Benefits are administered outside Toku. Check provider emails and your provider's app or portal for coverage updates. Ask the carrier/provider directly for the exact end date, dependent-coverage impact, claim deadlines and any available continuation or individual-cover options. Do not assume every provider sends a separate cancellation email or that all benefits end on the same day. Retirement savings and statutory insurance records are handled separately from cancellation of employer-sponsored coverage. For your plan details, see the Remote Health guide: 🌍 Global Coverage: Remote Health by SafetyWing.

Your Toku account stays available after you leave. You can continue to access your documents and payslips. For help updating your email address, password or 2FA, email [email protected].

How to get help

Toku is your employer and your first point of contact for employment support. For payroll, payslips, statutory deductions, or payroll tax documents, email [email protected]. For benefits support, email [email protected]. For leave, employment documents, immigration, or other employment matters, use Toku: Contact our Team for Support! to reach the right team.

Important

This guide is a general summary and does not replace your signed employment agreement, Toku policies, benefit plan documents, or applicable law. Your exact entitlements may vary based on your work location, tenure, role, collective agreement, or individual terms. Where there is a conflict, the applicable law and binding employment documents control.

---

Last reviewed September 2026. Source: 🇰🇷 Hiring in South Korea.