E-7 Employer Requirements — Korean Staff Ratio and Tax Arrears Exclusion

Overview

E-7 is not decided by the foreign national's education and career alone. The MOJ Foreign Resident Stay Manual (September 2026 edition) separately examines the qualifications of the inviting company. A company that does not meet the employer requirements for the permitted occupation, the cap on foreign staff per company or the minimum wage requirement, or that has tax arrears (national or local), does not satisfy the requirements for an inviter.

This article walks through the flow from the employer side: inviter qualifications, the national employment protection review (company size and foreign-staff ratio), the wage requirement, documents the company prepares, and what is checked again at extension. Detailed standards differ by occupation, so the end explains how to confirm with your Immigration Office.

At a Glance

Scope of Activity

• Inviter qualifications and grounds for exclusion for a company hiring an E-7 foreign national, including tax arrears
• The national employment protection review: company size, foreign-staff ratio and wage requirement
• Documents the company prepares and what is checked again at extension

Who Qualifies

• Owners and HR staff of a company or organization hiring an E-7 foreign national for the first time
• Companies that already employ foreign staff and are considering an additional or replacement invitation
• Newly established companies wondering when Korean employment can be proven
• Companies with tax arrears that are unsure whether they can invite

Required Documents

• Tax payment certificate (national tax): listed in the manual as an inviter document
• Local tax certificate: used together with it to check tax arrears
• Documents on the establishment of the company or organization: copy of business registration or corporate registry, etc.
• Documents showing the need to hire a foreigner: a reason-for-invitation statement (need, utilization plan, expected effect) and an employment recommendation (only for occupations that require it)
• Employment insurance records: to prove Korean employment (regular staff continuously employed for 3 months or more)
• Identity guarantee form: only for occupations where workplace change or addition reports are restricted by MOJ notice
• Documents of the invited foreign national: passport copy, one color photo, employment contract, and proof of qualifications such as degree, career certificate or license
• Additional checks at extension: employer payment record, tax payment certificate, local tax certificate, and the income certificate issued by the tax office

Application Process

1. Check eligibility — confirm your current status, career, degree and contract type match the requirements.
2. Prepare documents — foreign public documents need a translator's certification plus an apostille (or consular confirmation for non-member states).
3. Book a visit — reserve a slot at your Immigration Office via HiKorea (www.hikorea.go.kr), or file online where e-Application is available.
4. File and pay — submit the Integrated Application Form (Form No. 34) and pay the screening fee.
5. Review — respond to any request for supplementary documents within the deadline.
6. Result — on approval, the period of stay and status are granted; reissue your ARC if required.

Key Points

• Tax arrears are a ground for exclusion from the inviter requirements. Local tax is covered as well as national tax, and for E-7-4 the manual also lists companies with customs arrears as excluded. Settle any arrears before preparing.
• Some statuses are left out when counting foreign staff. E-7-4, E-8, E-9, E-10, H-2, F-2, F-4, F-5 and F-6 are excluded, while work-permitted statuses such as Professor (E-1) and E-7-1 to E-7-3 are counted in the ratio.
• Watch the 20% line. The manual says a company employing E-7 foreign staff subject to the review above 20% of total Korean employees is in principle not allowed new or replacement invitations, change of status, or workplace change or addition.
• Newly established companies should mind the timing. Proving Korean employment requires employment insurance enrollment of 3 months or more, so in principle an application is possible only after at least 3 months from opening.
• Each occupation has its own employer requirements (for example, for a foreign cook at a general restaurant: floor area of 60 sq m or more, annual VAT of KRW 3 million or more, and 2 Korean employees). The above are general principles, so confirm the requirements and filing method for your occupation with your Immigration Office.
• Documents issued in Korea must normally be dated within 3 months unless another validity period applies.
• Documents already on file in your alien registration record need not be resubmitted.
• Health certificates, drug test results and pre-employment medical reports must be submitted sealed by the issuing hospital (do not open).
• You must be in Korea when applying; leaving the country after filing may result in refusal.
• Screening fees are non-refundable once the application is accepted.
• The head of the Immigration Office may add or waive documents where necessary for review.

Frequently Asked Questions

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