Tax

Technical insights and deep-dives in Tax.

Magazine / Tax

Korea's Four Social Insurances: A Complete Guide to National Pension, Health, Employment & Industrial Accident Insurance

Apr 14, 2026 · OIYO Editorial

A complete guide to Korea's four mandatory social insurances — National Pension, Health Insurance (including Long-term Care), Employment Insurance, and Industrial Accident Insurance. Covers 2024 contribution rates, employer vs. employee splits, eligibility thresholds, benefits, and how freelancers calculate premiums as regional subscribers.

Magazine / Tax

Korea Crypto Tax Guide: 2025 Taxation, Calculation, Filing & Legal Tax Strategies

Apr 14, 2026 · OIYO Editorial

South Korea's cryptocurrency capital gains tax took effect January 1, 2025. This guide covers the ₩2.5M annual exemption, 22% rate, taxable income types (Bitcoin, altcoins, NFTs, airdrops, staking), cost basis calculation using the moving average method, loss netting, filing procedures, and legal tax strategies.