South Korea has introduced an improved system requiring foreign nationals engaged in for-profit activities under specified visa categories to submit employment information online, starting 2 January 2026. After June 2026, the reporting process is expected to transition entirely to online submissions, and paper-based forms will no longer be accepted. The requirement was established under Articles 47 and 49-2 of the Enforcement Rule of the Immigration Act, as well as Articles 31 and 35 of the Immigration Act and Articles 6 and 7 of the Act on the Immigration and Legal Status of Overseas Korean.1
WHY THIS MATTERS
This development affects foreign nationals working in South Korea under a broad range of visa categories (including self-employed individuals). The improved online process aims to support convenience and administrative efficiency by simplifying employment information submission. The transition to an entirely online reporting system is also expected to reduce required paperwork during a foreign national’s resident registration process and any consequent residence-related application processes.
Background
Previously, the submission of employment information for foreign nationals could be completed either through paper-based forms during visits to immigration offices or online at the HiKorea website. The reporting requirements applied to individuals under specific visa categories engaged in for-profit activities, but the process was more manual and less streamlined.
Key Highlights
The reporting requirement continues to apply to foreign nationals engaged in for‑profit activities under specified visa categories, excluding permanent residents (F‑5). It applies to the following visa categories:
- Intra-Company Transferee (D-7), Corporate Investor (D-8), International Trade Management (D-9)
- All E-visa categories from E-1 through E-10 (including, e.g., foreign nationals of special ability (E-7) visa type).
- Resident (F-2), Overseas Korean (F-4), Marriage Migrant (F-6), and Work and Visit (H-2).
Reporting is required at the time of the foreign resident registration process or within 15 days of any change in the individual’s employment information (such as changes in employment status (employed/unemployed), occupation, industry, or annual income bracket). Therefore, unlike before, submission of a report is not necessarily required during other residence-related application processes, such as an extension of period of stay or change of status of stay, if there are no changes to the existing employment information.
Reporting is to be submitted online through the HiKorea website (hikorea.go.kr). During the pilot period, paper forms are also accepted at immigration offices. After the pilot period, which runs from January to June 2026, reporting shifts exclusively to online for the second half of 2026.
KPMG INSIGHTS
In light of the changes to the online reporting requirements for foreign nationals, organizations, entities, and individuals may wish to consider the following:
- Organizations could review internal processes to inform foreign nationals under affected visa categories of the revised reporting process and help promote understanding of the HiKorea platform.
- Companies could consider establishing reminders or tracking mechanisms to help facilitate timely compliance, particularly during the transition from paper‑based to online reporting.
- Mobile employees could assist with accurate and timely reporting to help reduce potential penalties or compliance risks.
If assignees and/or their program managers have questions about the scope of the update, its application, potential impacts, or next steps, they should consult with their qualified immigration professional or a member of the GMS team with KPMG in South Korea (see the Contacts section).
Endnote:
1 Ministry of Justice, Republic of Korea, HiKorea, “Notice on the online reporting for foreigner's employment,” published on 19 December 2025.
Contacts
Disclaimer
* Please note the KPMG International member firm in the United States does not provide immigration or labour law services. However, KPMG Law LLP in Canada can assist clients with U.S. immigration matters.
The information contained in this newsletter was submitted by the KPMG International member firm in South Korea.
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