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Tax Info at a Glance

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Subject
Payroll_4SocialInsurance    4 major insurance in the case of employee transfer from HQ to a branch
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Date
2023-08-08
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Hello,
I have a corporate headquarters (Seoul) and a branch (Haenam), and I want to transfer an employee currently working in Seoul to Haenam. Should I file a cessation report at the headquarters and an acquisition report at the branch for this transfer?
 
Answer
① If the main office and branch are connected:
In this case, instead of acquisition or cessation reports, you should submit a Change Report for Employees (Workplace, Work Details) to the jurisdiction of the branch (Haenam). Complete the form with the individual's name, resident registration number, change code, and effective date.
 
② If the main office and branch locations are separate:
In this scenario, you need to first submit an Application for Designation of Branch Office(s) to establish a connection between the main office and the branch location(s). Following this, submit the Change Report for Employees (Workplace, Work Details).
 
③ If the main office already has been registered and you want to register a new branch:
In this situation, when completing the application for branch office registration, you need to enter the main office establishment numbers separately for pension, health, employment, and workers' compensation in the fields provided. This will establish a connection without the need for a separate designation of branch office(s).
 
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