Representative cash support systems for households that work but do not have sufficient income, such as work incentives and child incentives. The two systems can be applied for together and receive multiple benefits, so it is a benefit that low-income households would not want to miss. We have organized everything from income and property criteria to payment amounts and application times.
💡 As of the time of this writing (July 2026), the 2026 regular application period (May 1 – June 1) has already passed. but Apply after the deadlineThis is available until December 1st, so if you have not yet applied, we recommend that you apply as soon as possible by referring to the information below.
What is an employment incentive?
The Earned Income Tax Credit (EITC) is a system in which the National Tax Service provides cash payments to households that work hard but have difficulty making ends meet due to low income to preserve their real income. Households with earned income, business income, or religious income are eligible.
Work incentive eligibility requirements
According to household composition Income Requirementsclass property requirementsmust all be met.
Income requirements (gross household income as of 2025)
| furniture type | Income criteria |
|---|---|
| single-family household | Less than 22 million won |
| Single piece furniture | Less than 32 million won |
| Two-income household | Less than 44 million won |
Property requirements (common, as of June 1, 2025)
- Total assets of all household members Less than 240 million won
- If the assets are between 170 million won and 240 million won, the calculated amount is 50% reductionpayment is made
- If you join the same generation as your parents Parents’ assets are also added togetherSo you need to be careful. .
Work incentive payment amount
Maximum payments vary depending on the type of household.
- Single-family household: Up to approximately 1.65 million won
- Single-income household: Up to approximately 2.85 million won
- Dual-income household: Up to approximately 3.3 million won
Since the actual payment amount uses a different calculation formula for each income bracket, it is best to check the exact expected amount using the National Tax Service’s Hometax mock calculation service.
Child incentive eligibility requirements
The child subsidy is separate from the work subsidy and is a system to ease the burden of raising dependent children in households.
- Income Requirements: Couple’s combined total income as of 2025 Less than 70 million won
- property requirements: Same as work incentives, total household assets are less than 240 million won
- Dependent Child Requirements: For children under the age of 18 whose income is less than KRW 1 million (if there is only earned income from part-time jobs, if the total salary before tax is less than KRW 3.33 million per year, it is often recognized as less than KRW 1 million after deduction of earned income)
Child incentive payment amount
- dependent child Up to 1 million won per person
- If there are multiple children, the payment is added up according to the number of children.
Is it possible to receive both work incentives and child incentives?
Yes, if you meet all requirements, you can apply for both systems together and receive them at the same time. If you combine the work incentive (up to 3.3 million won) and the child incentive (proportional to the number of children), low-income households can receive several million won at once. Even if you are receiving other welfare benefits, such as basic livelihood security recipients, if you meet the earned and business income requirements, the incentive will be paid in full separately.
When and how to apply
- Regular application: May 1 ~ May 31 every year (if the last day falls on a weekend, it is extended to the next weekday)
- Apply after the deadline: If you missed the regular application, you can apply from June 1st to December 1st, but in this case, the payment amount is 10% reductionIt will be done
- semi-annual application: Only wage and salary earners can apply separately (apply around September for the first half of the year, and around March of the following year for the second half of the year). If you apply semi-annually, you are automatically excluded from regular applications in May. However, since the child subsidy only applies to regular applications, you must consider regular applications to receive the child subsidy.
- How to apply: Hometax (hometax.go.kr) or Sontax app, if you receive a notice, apply by ARS phone number using your individual authentication number
payment date
- Regular application: Usually deposited into account between the end of August and the end of September
- Half-year application: Payment is made around the end of June for the first half of the year and around the end of December for the second half of the year.
Payment timing may vary depending on the screening situation, so it is recommended that you check payment status and account information at Hometax after applying.
Can foreigners also apply?
In principle, Korean nationals are eligible, but it is often possible to apply if your spouse is of Korean nationality or you have dependent children of Korean nationality. Permanent residents (F-5) also require individual confirmation as availability varies depending on spouse and child requirements, and pure foreigners such as international students or working holidaymakers are generally excluded.
finishing tips
- If you were eliminated due to property criteria, it is also a good idea to re-examine whether you are separated from your parents.
- You can save time by calculating in advance using Hometax’s ‘Check my expected payment amount’ function before applying.
- If your child has income from part-time work, check the amount of income in advance as it may affect whether or not you are recognized as a dependent child.
- It is recommended that you prepare application documents (lease agreement, salary account transaction details, withholding tax receipts, etc.) in advance in case you need to prove your income or assets.
This article has been written for general information purposes. The exact eligibility requirements and payment amount may vary depending on the household situation, so please be sure to check with the National Tax Service’s Hometax (hometax.go.kr) or the National Tax Service Customer Center (126) before applying.