January marks the '13th month salary' expectation or 'tax bomb' anxiety for salaried employees during the year-end tax adjustment season. The NTS Hometax Simplified Service is a key tool that helps you conveniently review deduction documents and file taxes at a glance. The 2026 simplified service, available from January 15th, now includes three additional items – proof of disability rehabilitation service use, out-of-pocket expenses for personal care assistant services, and cultural/sports facility usage fees – bringing the total to 45 types of collectively collected data. Furthermore, AI phone consultations and generative AI chatbot services are being piloted to assist taxpayers with their queries. However, many still face difficulties or have questions regarding the use of the simplified service. This article addresses frequently asked questions about the NTS Hometax simplified service, providing clear answers and essential tips for a successful year-end tax adjustment.
The simplified service automatically collects and provides most income and tax credit documents, making it very convenient. However, not all documents are automatically retrieved, so caution is advised. Small receipt issuers, religious organizations, and some educational institutions may not submit data to the NTS, meaning those documents might not appear in the simplified service. For instance, to claim deductions for expenses related to eyeglasses/contact lenses for vision correction (up to KRW 500,000 per person annually), school uniforms (up to KRW 500,000 per person annually), after-school programs for preschoolers, or rent payments, you must either submit the original receipts to your employer or add them to Hometax yourself. Therefore, it's crucial to carefully check for any missing items beyond what's shown in the simplified service and, if necessary, obtain supporting documents directly from the relevant institutions for submission. Data submitted by institutions that is added or modified will be finalized and available from January 20th, so checking after this date will provide more accurate information.
To view deduction documents for dependent family members, their consent for data provision is mandatory. Dependents must apply for data provision consent themselves via Hometax (PC) or Sontax (mobile) and designate the employee who will receive the data. It's particularly important to accurately verify the dependent family members' income eligibility. Dependents with an annual income exceeding KRW 1 million (or a total salary of KRW 5 million if only employed income) are excluded from basic deductions. To reduce such errors, the NTS provides information about dependents exceeding the income threshold on the simplified service data inquiry screen. Data for dependents who exceed the income criteria or who passed away before December 31, 2024, are fundamentally excluded from the simplified service. Therefore, before applying for dependent deductions, always confirm their income eligibility and ensure the consent process is completed. Parents can view documents for minor children without their consent, but adult children or spouses require consent through their own identity verification.
During the year-end tax adjustment season, high traffic on Hometax can lead to system errors or login issues. The most common error relates to certificates. Ensure your joint certificate (formerly public certificate) is valid; if it's expired or corrupted, you'll need to reissue it. For simple authentication methods (KakaoTalk, Naver, financial certificates, etc.), check the status of those services and update them to the latest version. Browser settings also need attention. If pop-up blocking is enabled, some functions of the simplified service may not work correctly, so disable pop-up blocking. If errors persist, contact the NTS Hometax Customer Center (dial 126 without an area code) or check the Hometax announcements and FAQ section for solutions.
If you discover missed deduction items after the year-end tax adjustment period, don't worry. If you paid excess tax, you can apply for an additional refund within five years through the 'Correction Request' system. You can submit a correction request directly on Hometax or in person at a tax office. Alternatively, you can include the omitted deduction items when filing your comprehensive income tax return in May of the following year. However, a correction request is meaningless if the tax paid has already been fully refunded, resulting in zero determined tax. If there's an error in the payment statement submitted by your company, you cannot file a correction request yourself; your company must submit a revised statement. Therefore, keep all supporting documents for any missed deduction items and utilize the methods mentioned above to ensure you don't miss out on additional refunds. Detailed procedures can be found on the NTS Hometax or the official NTS website.
If a refund is due from your year-end tax adjustment, most employees receive it along with their salary in February or March. The exact refund timing may vary depending on each company's payroll schedule, but payments are typically completed within April. The refund amount is indicated by a minus (-) sign in the 'Tax Withheld Deduction Amount' field on the 'Employee Income Withholding Tax Receipt', which can be found in the 'My Hometax' menu under 'Year-End Tax Adjustment/Payment Statements' → 'Submitted Payment Statement History' on NTS Hometax. You can also estimate your potential refund using the 'Calculate Estimated Tax' function in the year-end tax adjustment preview service. If your company fails to issue the refund, employees can file a wage dispute claim with the Ministry of Employment and Labor.
Year-end tax adjustment is more than just settling taxes; it's a crucial opportunity to review your financial status for the year and plan for future tax savings. While the NTS simplified service significantly enhances taxpayer convenience, the ultimate responsibility for verifying that provided documents meet deduction criteria lies with the employee. Therefore, rather than blindly trusting the simplified service data, it's important to meticulously check deduction items relevant to your situation and develop a habit of gathering any missing documents yourself. The NTS warns that penalties, including additional taxes, may apply for fraudulent deductions using fake donation receipts, so always be mindful of honest reporting. If you find it complex, seeking help from the NTS AI consultation service or tax professionals is a good option. We hope you fully enjoy your '13th month salary' through a smart year-end tax adjustment.
Q1: What should I do about medical expenses not appearing in the year-end tax adjustment simplified service?
A1: For medical expenses not shown in the simplified service (e.g., expenses for eyeglasses/contact lenses for vision correction, some postpartum care expenses), you must obtain a receipt directly from the medical provider and submit it to your employer. You can also report these via the 'Center for Reporting Unlisted Medical Expenses' on NTS Hometax by January 17th. Modified data will then be available from January 20th.
Q2: My dependent family member's documents are not visible in the simplified service. What should I do?
A2: To view documents for dependent family members, they must consent to data provision. Dependents (if adults) must personally apply for data provision consent through Hometax or Sontax after identity verification. Parents can view documents for minor children without consent. It's also important to check if the dependent family member meets the income requirements (e.g., annual income of KRW 1 million or less).
Q3: I mistakenly selected a specific deduction item while using the year-end tax adjustment simplified service. Can I correct it?
A3: If you haven't yet downloaded the data from the simplified service and submitted it to your employer, you can log back into Hometax, modify the item, and re-download it. If you have already submitted it to your employer or if the year-end tax adjustment is complete, you can file an amended return during the comprehensive income tax return period in May of the following year, or apply for an additional refund within five years through a 'Correction Request'.
Q4: When can I expect to receive my year-end tax adjustment refund?
A4: Year-end tax adjustment refunds are generally paid by your employer along with your salary in February or March. The exact payment date varies by each company's payroll schedule, with most refunds processed within April. You can check the refund amount on the 'Employee Income Withholding Tax Receipt' available in 'My Hometax' on Hometax.
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