Template Library · Instructors · Free Word (.docx)

Instructor Card Template — Filled-in Example Included

Get everything you need to pay an external instructor and file withholding tax on a single page. Includes sample withholding calculations for business income and other income, plus a personal data consent section.

FormatWord (.docx) — just swap in your logo and approval block
What’s includedReady-to-use templates and fill-in guide
How to get itEnter your company, name, and email for an instant download plus a copy by email
CostFree

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Instructor card (for instructor fee payment) template preview — page 1

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Fields in this template

Personal details & payment account · Lecture information
Choose 3.3% (business income) or 8.8% (other income)
Worked example: deductions and net payment on a KRW 500,000 (≈ US$375) instructor fee
Consent for collecting personal and unique identification information, plus retention and deletion guidance

How to fill it in

Instructors with a business registration are paid against a tax invoice; individual instructors are paid with tax withheld. The card captures this up front.
Professional instructors who teach regularly are generally treated as business income (3.3%), and one-off lectures as other income (8.8%).
Korean resident registration numbers are classified as unique identification information, so you need separate consent. The template includes a consent field for this.
Store the card securely. If you received it by email, delete it from your inbox once payment is processed.

Sample entries — view as a table

This excerpt comes from an example filled in for a fictional company, Hanbit Precision Co., Ltd. (auto parts manufacturing, 280 employees). The file contains the blank template first, followed by the full example. All amounts and figures in the example are assumed, for illustration only.

Withholding calculation example (instructor fee KRW 500,000 (≈ US$375))

Category	Calculation	Withholding (KRW)	Net payment (KRW)
Business income 3.3%	500,000 × 3.3%	16,500	483,500
Other income 8.8%	500,000 × (1 − 60% allowable expenses) × 22%	44,000	456,000

These are general guidelines to help you fill out the form. If you are unsure, check with your company’s tax team.

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FAQ

Is the withholding tax on instructor fees 3.3% or 8.8%?

Professional instructors who teach on an ongoing, recurring basis are generally treated as business income at 3.3%, while one-off lectures are treated as other income at 8.8%. For a KRW 500,000 (≈ US$375) fee, that means KRW 16,500 (≈ US$12) withheld for business income or KRW 44,000 (≈ US$33) for other income. If you are unsure, check with your company’s tax team.

Can I collect a resident registration number on the instructor card?

You may collect it when needed for withholding tax filing, but because it is unique identification information, you must obtain consent separately from general personal information. This template has two separate consent fields.

Are the templates free?

Yes, they are free. Just leave your company name, name, and email to download the template you choose right away. We also email you the same file.

Can I edit the templates to match our company format?

Yes. You may replace the company logo and approval block and use the templates as your internal forms. Please just refrain from selling them elsewhere or redistributing them as they are.

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※ The statutory mandatory training cycles and tax rates are general guidelines to make drafting easier. They may vary by your company’s industry and size, so please check the underlying statutes and your company’s tax policy.