Overview
For some statuses, unpaid taxes or health insurance premiums become something the Immigration Office checks when you apply to extend your stay or change status. The Ministry of Justice manual says so expressly for permanent residence (F-5), other long-term residence (F-2-99), and the skilled worker points system (E-7-4), among others.
Whether arrears lead directly to refusal, and which taxes count, is worded differently for each status; in some places the manual only says the case is reviewed under the separate guideline on managing foreigners with tax arrears. This article covers only what the manual states. For the duty to enrol in health insurance itself, see our health insurance article.
At a Glance
| Item | Detail |
|---|---|
| Permanent residence (F-5) — livelihood review | Unpaid national, local or customs taxes, and unpaid health insurance premiums or fines, are listed as grounds for finding a negative impact on public finances |
| Other long-term residence (F-2-99) | On extension, tax arrears under the conduct requirement are reviewed under the guideline on managing foreigners with tax arrears |
| Skilled worker points system (E-7-4) | Tax arrears are an exclusion (may apply once paid in full); a history of stay permits restricted for arrears costs points by number of times (up to 15) |
| Employer requirements | For some statuses the employer must have no national or local tax arrears, or arrears are an exclusion |
| Evidence | Tax payment certificates, local tax certificates, or official proof that taxes are paid in full; varies by status |
Scope of Activity
- How tax and health insurance arrears are treated in extension and change-of-status reviews
- Permanent residence (F-5), other long-term residence (F-2-99), the E-7-4 points system, and employer arrears rules
- Types of documents used to show payment
Who Qualifies
- People who have unpaid taxes or premiums and are preparing an extension or change of status
- Holders of F-2-99 approaching an extension
- Applicants preparing for permanent residence (F-5) who are checking the livelihood requirement
- E-9, E-10 and H-2 holders considering the E-7-4 points system
- Employers and HR staff who hire foreign nationals
Required Documents
- Check your own status first: whether national, local and customs taxes and health insurance premiums are paid
- Tax payment certificate or arrears certificate, i.e. official proof that national and local taxes are paid in full (submitted per income holder for permanent residence)
- Certificate of income amount (issued by the tax office) or other official proof of taxes paid
- The proof of full payment may be waived if the Immigration Office confirms by computer that nothing is unpaid
- Employer tax certificate and local tax certificate for the current workplace (for statuses such as the E-7-4 switch)
- If there are arrears, ask the competent Immigration Office whether you can obtain proof after paying in full
Application Process
- Check eligibility — confirm your current status, career, degree and contract type match the requirements.
- Prepare documents — foreign public documents need a translator's certification plus an apostille (or consular confirmation for non-member states).
- Book a visit — reserve a slot at your Immigration Office via HiKorea (www.hikorea.go.kr), or file online where e-Application is available.
- File and pay — submit the Integrated Application Form (Form No. 34) and pay the screening fee.
- Review — respond to any request for supplementary documents within the deadline.
- Result — on approval, the period of stay and status are granted; reissue your ARC if required.
Key Points
- Only some statuses name arrears as a review item in the manual. For others, check the guidance for that status and confirm with the competent Immigration Office.
- The effect of arrears differs by status. The E-7-4 points system separates exclusions (apply again once paid) from point deductions, while permanent residence treats it as an impact on public finances in the livelihood review.
- Unpaid health insurance premiums are expressly named only in the public-finance impact items of the F-5 livelihood review. How other statuses treat them cannot be concluded from the manual text alone.
- The detailed standards of the guideline on managing foreigners with tax arrears (which taxes, what amounts) are not in this manual, so ask the office how they apply in your case.
- 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
Q. Can I not extend my stay if I have unpaid taxes?
A. The manual does not say refusal applies uniformly to every status. For F-2-99 extensions it says tax arrears are reviewed under the guideline on managing foreigners with tax arrears, and the E-7-4 points system excludes tax arrears (may apply once paid in full). Ask the office how your own status is treated.
Q. Do unpaid health insurance premiums matter too?
A. In the F-5 livelihood review, unpaid health insurance premiums and fines are listed as grounds for a negative impact on public finances. For other statuses this article has no basis, so please ask the office.
Q. Can I apply once I have paid the arrears in full?
A. The E-7-4 exclusion list says tax arrears (may apply once paid in full). The manual has no matching wording for other statuses, so confirm with the office.
Q. Is there a penalty if my stay permit was restricted for arrears before?
A. Under the E-7-4 points system, the number of times a stay permit was restricted for tax arrears costs 5 points for one, 10 for two and 15 for three or more.
Q. What if my employer has tax arrears?
A. Some statuses treat employer tax arrears as an exclusion or requirement. For example, F-2-R requires the employer to have no arrears, and the E-7-4 switch documents include the current workplace's tax certificate and local tax certificate.
Q. Must I submit proof of full payment?
A. For permanent residence the manual asks for official proof of full payment, but it may be waived if the Immigration Office confirms by computer that nothing is unpaid. Follow the instructions of the office where you apply.