🗓️ Book Next Year’s Training with Your Year-End Budget

Spend in December, train next year — Training Prepayment Credit

For a training manager, December runs on two separate clocks. The budget closes on December 31, but training can realistically start only after March, once the organization has settled. That is why “we have budget left this year but can’t train now, and next year’s budget has shrunk” happens year after year. Prepaid training credit bridges those two clocks. You complete payment and the tax invoice this December, and decide courses, dates, and instructors next year. We add 3–7% bonus credit to your prepaid amount by tier and lock the base rates for that year. Any unused prepaid principal is fully refundable at any time within the validity period.

💳 Calculate Your Credit 📩 Ask About Prepayment

The budget closes in December, but training starts in March

A training manager’s year usually goes like this. The problem is that the month the budget closes and the month training can open are different.

Sep–OctNext year’s training budget is drafted — this year’s execution rate becomes the basis for it.

Nov–DecNext year’s training plan is finalized + this year’s budget closes — any budget left at this point usually disappears.

Jan–FebReorganizations, personnel moves, and approvals — the slowest period for placing training orders.

Mar–NovTraining delivery — by the time training is actually needed, the budget has already rolled over to the next year.

Because of this mismatch, budget left over at year-end loses twice. First, that year’s budget disappears; second, next year’s budget gets cut because of a low execution rate. Prepayment is the simplest way to prevent both: spend this year, train when you need to.

Posts from Nov–Feb8 posts

Posts from March to October1 post

Sample: of 2,646 public post titles from the training boards of an HR and training manager community (collected September 2026), the posting months of the 9 posts about “annual training plans.” 8 of the 9 cluster between November and February. With only 9 posts, this is a reference figure showing a tendency, and because collection periods differ by board, it cannot be used to compare monthly totals. All you need to take from it is that next year’s training takes shape in November–December.

How it works

The only thing a training manager needs to do in December is decide the amount. Courses, dates, instructors, and headcount can all be decided later.

Step 1

Set the amount

Just set the prepayment amount to fit your remaining budget. You don't need to have courses chosen yet.

Step 2

Agreement and tax invoice

We issue the prepayment agreement and tax invoice within December, ready to submit as-is for internal approval.

Step 3

Payment — closes this year

Once your payment is confirmed, this year’s spending is complete. We email you a statement of your credit balance.

Step 4

Draw it down next year

Each time training is delivered, we deduct the actual amount and let you know the remaining balance.

Prepaid credit tier

We add tiered bonus credit on top of your prepaid amount. Bonus credit is used for training fees in exactly the same way, and you can split it across multiple courses.

	Bonus credit	Actual usable amount	Here's how much you can spend
KRW 5 million	+3%KRW 150,000	KRW 5.15 million	2 half-day workshops (4 hours each)KRW 4.8 million · KRW 350,000 balance carried over
KRW 10 million	+5%KRW 500,000	KRW 10.5 million	3 full-day sessions (7 hours)KRW 10.5 million · a perfect fit
KRW 20 million	+7%KRW 1.4 million	KRW 21.4 million	6 full-day sessions (7 hours each)KRW 21 million · KRW 400,000 balance carried over
KRW 30 million or more	By arrangement	—	Full annual training outsourcingHandled through an annual partner agreement

The reference rates used for conversion are KRW 1.2 million per special lecture (2 hours) · KRW 600,000 per hour for half-day workshops · KRW 500,000 per hour for full-day courses. VAT, materials, and travel expenses are extra. For other conditions, you can calculate instantly with our training quote calculator. Prepayment is also available below KRW 5 million, but no bonus credit is added.

How much can our budget cover?

Enter your remaining budget. The bonus credit and equivalent number of sessions appear instantly.

Prepaid amount (in units of KRW 10,000)

Prepayment amount

KRW 10 million

Bonus credit

+KRW 500,000

Total available

KRW 10.5 million

What prepayment gets you

① This year’s rates are locked in

The reference rates at the time of agreement stay in effect until the credit is fully used. Even if rates rise next year, the increase does not apply to the amount you have already prepaid.

② Lock in the schedule first

In peak months like March and September, slots are gone two months ahead. Prepaid clients’ requested dates are assigned first.

③ Course not decided yet? That’s fine

In December, “what to do” usually isn’t decided yet. Just set the amount, and we’ll design the courses with you next year.

Agreement terms

These are the exact terms that go into the prepayment agreement. We publish them in advance so the manager can attach them to the approval document.

Validity12 months from the payment date. If you confirm a training schedule within that period, we honor it even if the actual training date falls after it expires.

Scope of useCan be used for in-person training (special lectures, workshops, full-day programs), corporate licenses for online courses, and materials development. You can also split it across multiple courses.

How it is deductedAfter each training session, we deduct the actual amount and email you the remaining balance. No new tax invoice is issued for deductions (it was already issued at the time of prepayment).

Tax invoiceIssued at the time of payment for the full prepaid amount. Under Article 17(1) of the Value-Added Tax Act, if a tax invoice is issued upon receiving payment, even before the supply date, the date of issue is deemed the time of supply.

Unused balanceIf you request it within the validity period, we fully refund the unused balance of your prepaid principal (bonus credit is not refundable). Balances past the validity period are not forfeited; we handle them by agreement.

Locked ratesThe base rate at the time of agreement applies until the credit is used up. Adjustments for instructor or course composition, plus travel and materials costs, are charged separately.

TransferCredit can be shared among affiliates, sites, and departments within the same legal entity. It cannot be transferred to a third party or exchanged for cash.

Payment methodBy default, we issue a tax invoice and you pay by bank transfer after reviewing the agreement. If you need to pay by card, we will send a payment link separately.

One thing to confirm first. Whether a prepayment counts as budget execution for that year varies by company. Many recognize execution based on the contract or advance payment, but some use the date the training is actually completed. Before signing, please check once with your finance or accounting team whether “paying in December as an advance and receiving the service next year” is booked as this year's execution. If helpful, we can send you the draft agreement and tax invoice terms first so you can use them for that check.

Prepayment Inquiry

Just tell us the amount and we will send a draft agreement and tax invoice terms within 24 hours. You don't need to decide on courses or dates.

Year-End Prepaid Credit Inquiry

It’s fine if nothing is final yet. Just tell us you’d like to receive a draft agreement first.

Name *

Company *

Email *

Phone *

Planned prepayment amount *

Expected payment timing Optional

What you need most right now Optional

Situation Optional

[Required] Consent to collection and use of personal information — We collect your name, company name, email, and phone number for training consultation and commitment guidance, and retain them until you withdraw consent or request deletion. Privacy Policy [Optional] I would like to receive corporate training trends and new course news (Nanum Letter).

※ The additional credit rate (3–7%) and validity period (12 months) are as of 2026 and do not apply to public institutions, bid projects, or engagements already under contract. Refunds follow our refund policy. If you need to plan next year's training together, see the training roadmap by job level and the RFP writing guide. If you need to start with statutory mandatory training, see the statutory mandatory training guide.

FAQ

Key Takeaways

Spend this year’s remaining training budget in December and receive the training next year. Prepaid training credit — 3–7% bonus credit by amount tier, this year’s rates locked in, 12-month validity, full refund of unused principal.

Can we use leftover training budget at year-end for next year's training?

Yes, if you prepay the training fee. Payment and the tax invoice are completed this December, and you can decide the course, dates, instructor, and headcount next year. The only thing you need to do in December is set the amount. If leftover budget is simply carried over, not only does that year's budget disappear, but next year's budget is often cut because of a low execution rate.

If we pay in December and receive the training next year, does it still count toward this year's budget?

Under Article 17(1) of the Value-Added Tax Act, if you pay and a tax invoice is issued before the supply date, the date of issuance is treated as the supply date. So if you pay in December, we issue a December tax invoice. However, whether that amount counts as budget execution for that year varies by company. Many recognize execution based on the contract or advance payment, but some use the date the service is completed, so please check once with your finance or accounting team before committing. To help with that, we will first send you a draft agreement and the tax invoice terms.

How much more training can I get by prepaying?

We add bonus credit on top of your prepaid amount, by tier: 3% (KRW 150,000) for KRW 5 million, 5% (KRW 500,000) for KRW 10 million, and 7% (KRW 1.4 million) for KRW 20 million. For KRW 30 million and above, we arrange an annual training partner agreement separately. Bonus credit is used for training fees in exactly the same way and can be split across multiple courses. Separately from the amount, the base rates at the time of commitment are locked until the credit is fully used, and we assign schedules for peak training months first.

What happens to the money if prepaid training cannot be delivered?

The credit is valid for 12 months from the payment date. If you request it within that period, we refund the full unused balance of your prepaid principal (bonus credit is not refundable). Balances past the validity period are not simply forfeited — we settle them by mutual agreement — and if you have confirmed a training date within the period, it is honored even if the actual training date falls after the period ends. You can also share the credit among affiliates, sites, and departments within the same legal entity.