{"content_id":"e0kge2rade","slug":"earned-income-tax-credit-september-15-application","locale":"en","schema_type":"HowTo","category":"policy_guide","category_name":"Policy Guide","title":"Earned Income Tax Credit: Apply by September 15","summary":"Households with only earned income in the first half of 2026 can apply for the Earned Income Tax Credit through the semiannual application process by September 15 after verifying their eligibility. This guide explains how to apply directly through Hometax, the scheduled payment date of December 17, and the June 2027 reconciliation process.","sponsorship_disclosure":null,"affiliate_disclosure":null,"commerce_disclosure":null,"author":{"name":"OnBinder Editorial Team","url":"https://onbinder.com/ko/about"},"key_points":["Confirm that you and your spouse have only earned income in 2026.","Check your household type and the 2025 income and asset requirements.","Prepare your individual verification number or Hometax login credentials and payment account details.","Apply through Hometax, a QR code, or ARS by September 15, 2026.","After applying, check the review status and payment results through Hometax."],"content_markdown":"If you had only earned income in the first half of 2026 and meet the household, income, and property requirements, you can apply for the semiannual payment by September 15. Even if you did not receive a notice, you can apply directly through Hometax. The assessed amount is scheduled to be paid on December 17.\n\nAs of September 11, 2026\n\n## Eligibility and Deadline\n\nYou may consider a semiannual application if both you and your spouse have only earned income. You must also meet all household, income, and property requirements. If either of you has business income or religious worker income, you must file a regular application.\n\n| Item to Check | Criteria for the First Half of 2026 |\n|---|---|\n| Application period | September 1–September 15, 2026 |\n| Income type | The applicant and spouse must have only earned income |\n| Scheduled payment date | December 17, 2026, after assessment |\n| Subsequent procedure | Reconciliation in June 2027 based on annual income |\n\nThe National Tax Service's guidance on application periods and methods categorizes income types as follows.\n\n\u003e Those with only earned income may choose between a semiannual application and a regular application, while those with business or religious worker income must file a regular application.\n\nApplying for the first-half payment is deemed to include an application for the second-half payment. Therefore, you do not need to apply again during the next second-half application period. The final payment amount will be reconciled after annual income is confirmed.\n\n## Summary by Circumstance\n\nTo determine whether to apply semiannually, first check the type of income. Whether you received a notice does not in itself determine your eligibility. Check both your and your spouse's income in the table below.\n\n| Current Circumstance | Application Method |\n|---|---|\n| Both you and your spouse have only earned income | May choose a semiannual or regular application |\n| You or your spouse has business income | Regular application required |\n| You or your spouse has religious worker income | Regular application required |\n| You did not receive an application notice | May apply directly through Hometax after checking the requirements |\n| You have already applied for the first-half payment | No separate application for the second-half payment |\n\nA semiannual application does not mean that payment has been finalized. The National Tax Service assesses tax return information and household and property data. Payment may not be made if you do not meet the requirements.\n\n## Reference Dates for Household, Income, and Property Determinations\n\nEligibility cannot be determined by checking only 2026 income. Household composition and property are assessed using their respective designated reference dates. Both the previous year's total income and the applicable year's earned income are also considered.\n\n| Requirement | Reference Date or Period | Application |\n|---|---|---|\n| Household composition | December 31, 2025 | Classification as a single-person, single-income, or dual-income household |\n| Previous year's total income | Full year of 2025 | Verification of combined total income of the couple |\n| Applicable year's earned income | Annualized 2026 amount | Verification of combined earned income of the couple |\n| Property | June 1, 2025 | Verification of total property held by household members |\n\nThe total income threshold varies by household type. The couple's combined total income for 2025 and annualized earned income for 2026 must be below the threshold.\n\n| Household Type | Total Income Threshold |\n|---|---:|\n| Single-person household | Less than KRW 22 million |\n| Single-income household | Less than KRW 32 million |\n| Dual-income household | Less than KRW 44 million |\n\nTotal property must be less than KRW 240 million as of June 1, 2025. Liabilities are not deducted from total property. If property is at least KRW 170 million, the calculated amount is reduced by 50%.\n\n## Items to Prepare Before Applying\n\nIf you received a notice, first check your individual authentication number. If you did not receive a notice, you will need a way to log in to Hometax. It is also advisable to verify the account in your name where you will receive the payment.\n\n- Resident registration number\n- Individual authentication number shown on the notice\n- Hometax login or identity verification method\n- Name of the financial institution and account number in your name\n- Types of income earned by you and your spouse\n- Information about property held by household members, such as homes, land, and deposits\n\nIf the registered account information is inaccurate, the payment process may be delayed. Enter a phone number you currently use as your contact information. Keep a separate record of the application completion screen or receipt number.\n\n## How to Apply Through Hometax\n\nEven without a notice, you can use Hometax's direct-entry application. You must first check the income and property requirements yourself. Follow these steps to apply.\n\n1. Log in to Hometax.\n2. Select the `Incentives, Year-End Tax Settlement, and Donations` menu.\n3. Go to `Semiannual Earned Income Tax Credit Application`.\n4. If you received a notice, enter your individual authentication number.\n5. If you did not receive a notice, select `Direct-Entry Application`.\n6. Verify your household members and income and property information.\n7. Enter your contact information and payment account.\n8. Review the application and submit it.\n9. Check the submission result and confirm that the application is complete.\n\nNot receiving a notice does not by itself mean that you are ineligible. However, a direct application is subject to the same assessment. If the information you entered differs from the National Tax Service's data, you may receive a request for correction.\n\n## Comparison of Application Channels\n\nYou can choose whichever official channel is most convenient. The statutory requirements and assessment method are the same regardless of the channel used. The easiest method may vary depending on whether you received a notice.\n\n| Application Channel | How to Use It | Suitable Circumstance |\n|---|---|---|\n| Mobile notice | Open the notice and select the application button | If you received a smartphone notice |\n| QR code in mailed notice | Scan the QR code with your smartphone camera | If you received a paper notice |\n| ARS | Call 1544-9944 and follow the voice guidance | If applying by phone is more convenient |\n| Hometax | Log in and use the semiannual application menu | If you want to review the details yourself |\n| Hometax direct entry | Log in and enter the application information yourself | If you did not receive a notice |\n\nThe individual authentication number is used for simplified applications by notice recipients. Do not disclose the number to anyone else. You should also avoid unofficial links in text messages impersonating the National Tax Service.\n\n## Why the First-Half Payment Is 35%\n\nThe December payment is 35% of the estimated annual calculated amount. This does not mean that 35% of your first-half wages will be paid. The system is designed to reduce overpayments before annual income has been finalized.\n\nThe National Tax Service annualizes earned income from the first half of the year. It then calculates the estimated annual credit based on that amount. The first-half payment is based on 35% of this estimated amount.\n\nIn June 2027, the amount will be recalculated using total income for 2026. If the final calculated amount is higher, the difference will be paid additionally. If the amount already received is higher, it may be recovered or offset.\n\n## Calculation Example\n\nIf the estimated annual calculated amount is set at 100%, the December payment is based on 35%. If the final calculated amount matches the estimate, the remaining 65% is subject to reconciliation. The actual amount varies depending on the household, income, and property assessment.\n\n| Stage | Calculation Structure |\n|---|---:|\n| Estimated annual calculated amount | 100% |\n| First-half payment in December 2026 | 35% of the estimated calculated amount |\n| June 2027 reconciliation basis | Final calculated amount minus the amount already paid |\n| If the estimated and final amounts are the same | Remaining 65% reconciled |\n\nThis example shows only the percentage structure. Do not multiply your first-half wages by 35%. Check your estimated payment on the Hometax application screen.\n\n## Checking Progress After Applying\n\nSubmission alone does not determine whether payment will be made. You can check the assessment status and result through Hometax. If you receive a request for additional verification, provide the requested materials using the specified method.\n\n1. Log in to Hometax.\n2. Select `Incentives, Year-End Tax Settlement, and Donations`.\n3. Go to the earned income tax credit assessment progress inquiry.\n4. Check whether the application was received and review its assessment status.\n5. Check the decision details and payment account.\n\nThe National Tax Service assesses application information by cross-referencing it with the data it holds. It may collect additional information if any data is missing. If necessary, it may also request corrections or conduct an on-site verification.\n\n## Common Mistakes\n\nConfusing the application method with the payment percentage can lead to an incorrect estimate. In particular, do not mistake a notice for a determination of eligibility. Check the following before submitting.\n\n- Choosing a semiannual application despite having business income\n- Assuming that you cannot apply if you did not receive a notice\n- Calculating 35% as 35% of your first-half wages\n- Deducting loans from property when determining eligibility\n- Omitting household members as of the reference date because they are not current household members\n- Failing to check your spouse's income type\n- Entering an incorrect account number or contact information\n- Applying again for the second-half payment after applying for the first-half payment\n\nYou cannot submit a semiannual application for this first-half payment after September 15. For subsequent application opportunities, check the National Tax Service's next application schedule. Before the deadline, make sure you reach the screen confirming that your application has been submitted.","content_html":"\u003cp\u003eIf you had only earned income in the first half of 2026 and meet the household, income, and property requirements, you can apply for the semiannual payment by September 15. Even if you did not receive a notice, you can apply directly through Hometax. The assessed amount is scheduled to be paid on December 17.\u003c/p\u003e\n\u003cp\u003eAs of September 11, 2026\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#eligibility-and-deadline\" class=\"anchor\" id=\"eligibility-and-deadline\"\u003e\u003c/a\u003eEligibility and Deadline\u003c/h2\u003e\n\u003cp\u003eYou may consider a semiannual application if both you and your spouse have only earned income. You must also meet all household, income, and property requirements. If either of you has business income or religious worker income, you must file a regular application.\u003c/p\u003e\n\u003cdiv class=\"overflow-x-auto\"\u003e\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eItem to Check\u003c/th\u003e\n\u003cth\u003eCriteria for the First Half of 2026\u003c/th\u003e\n\u003c/tr\u003e\n\u003c/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Item to Check\"\u003eApplication period\u003c/td\u003e\n\u003ctd data-label=\"Criteria for the First Half of 2026\"\u003eSeptember 1–September 15, 2026\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Item to Check\"\u003eIncome type\u003c/td\u003e\n\u003ctd data-label=\"Criteria for the First Half of 2026\"\u003eThe applicant and spouse must have only earned income\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Item to Check\"\u003eScheduled payment date\u003c/td\u003e\n\u003ctd data-label=\"Criteria for the First Half of 2026\"\u003eDecember 17, 2026, after assessment\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Item to Check\"\u003eSubsequent procedure\u003c/td\u003e\n\u003ctd data-label=\"Criteria for the First Half of 2026\"\u003eReconciliation in June 2027 based on annual income\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003cp\u003eThe National Tax Service's guidance on application periods and methods categorizes income types as follows.\u003c/p\u003e\n\u003cblockquote\u003e\n\u003cp\u003eThose with only earned income may choose between a semiannual application and a regular application, while those with business or religious worker income must file a regular application.\u003c/p\u003e\n\u003c/blockquote\u003e\n\u003cp\u003eApplying for the first-half payment is deemed to include an application for the second-half payment. Therefore, you do not need to apply again during the next second-half application period. The final payment amount will be reconciled after annual income is confirmed.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#summary-by-circumstance\" class=\"anchor\" id=\"summary-by-circumstance\"\u003e\u003c/a\u003eSummary by Circumstance\u003c/h2\u003e\n\u003cp\u003eTo determine whether to apply semiannually, first check the type of income. Whether you received a notice does not in itself determine your eligibility. Check both your and your spouse's income in the table below.\u003c/p\u003e\n\u003cdiv class=\"overflow-x-auto\"\u003e\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eCurrent Circumstance\u003c/th\u003e\n\u003cth\u003eApplication Method\u003c/th\u003e\n\u003c/tr\u003e\n\u003c/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Current Circumstance\"\u003eBoth you and your spouse have only earned income\u003c/td\u003e\n\u003ctd data-label=\"Application Method\"\u003eMay choose a semiannual or regular application\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Current Circumstance\"\u003eYou or your spouse has business income\u003c/td\u003e\n\u003ctd data-label=\"Application Method\"\u003eRegular application required\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Current Circumstance\"\u003eYou or your spouse has religious worker income\u003c/td\u003e\n\u003ctd data-label=\"Application Method\"\u003eRegular application required\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Current Circumstance\"\u003eYou did not receive an application notice\u003c/td\u003e\n\u003ctd data-label=\"Application Method\"\u003eMay apply directly through Hometax after checking the requirements\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Current Circumstance\"\u003eYou have already applied for the first-half payment\u003c/td\u003e\n\u003ctd data-label=\"Application Method\"\u003eNo separate application for the second-half payment\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003cp\u003eA semiannual application does not mean that payment has been finalized. The National Tax Service assesses tax return information and household and property data. Payment may not be made if you do not meet the requirements.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#reference-dates-for-household-income-and-property-determinations\" class=\"anchor\" id=\"reference-dates-for-household-income-and-property-determinations\"\u003e\u003c/a\u003eReference Dates for Household, Income, and Property Determinations\u003c/h2\u003e\n\u003cp\u003eEligibility cannot be determined by checking only 2026 income. Household composition and property are assessed using their respective designated reference dates. Both the previous year's total income and the applicable year's earned income are also considered.\u003c/p\u003e\n\u003cdiv class=\"overflow-x-auto\"\u003e\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eRequirement\u003c/th\u003e\n\u003cth\u003eReference Date or Period\u003c/th\u003e\n\u003cth\u003eApplication\u003c/th\u003e\n\u003c/tr\u003e\n\u003c/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Requirement\"\u003eHousehold composition\u003c/td\u003e\n\u003ctd data-label=\"Reference Date or Period\"\u003eDecember 31, 2025\u003c/td\u003e\n\u003ctd data-label=\"Application\"\u003eClassification as a single-person, single-income, or dual-income household\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Requirement\"\u003ePrevious year's total income\u003c/td\u003e\n\u003ctd data-label=\"Reference Date or Period\"\u003eFull year of 2025\u003c/td\u003e\n\u003ctd data-label=\"Application\"\u003eVerification of combined total income of the couple\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Requirement\"\u003eApplicable year's earned income\u003c/td\u003e\n\u003ctd data-label=\"Reference Date or Period\"\u003eAnnualized 2026 amount\u003c/td\u003e\n\u003ctd data-label=\"Application\"\u003eVerification of combined earned income of the couple\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Requirement\"\u003eProperty\u003c/td\u003e\n\u003ctd data-label=\"Reference Date or Period\"\u003eJune 1, 2025\u003c/td\u003e\n\u003ctd data-label=\"Application\"\u003eVerification of total property held by household members\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003cp\u003eThe total income threshold varies by household type. The couple's combined total income for 2025 and annualized earned income for 2026 must be below the threshold.\u003c/p\u003e\n\u003cdiv class=\"overflow-x-auto\"\u003e\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eHousehold Type\u003c/th\u003e\n\u003cth\u003eTotal Income Threshold\u003c/th\u003e\n\u003c/tr\u003e\n\u003c/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Household Type\"\u003eSingle-person household\u003c/td\u003e\n\u003ctd data-label=\"Total Income Threshold\"\u003eLess than KRW 22 million\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Household Type\"\u003eSingle-income household\u003c/td\u003e\n\u003ctd data-label=\"Total Income Threshold\"\u003eLess than KRW 32 million\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Household Type\"\u003eDual-income household\u003c/td\u003e\n\u003ctd data-label=\"Total Income Threshold\"\u003eLess than KRW 44 million\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003cp\u003eTotal property must be less than KRW 240 million as of June 1, 2025. Liabilities are not deducted from total property. If property is at least KRW 170 million, the calculated amount is reduced by 50%.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#items-to-prepare-before-applying\" class=\"anchor\" id=\"items-to-prepare-before-applying\"\u003e\u003c/a\u003eItems to Prepare Before Applying\u003c/h2\u003e\n\u003cp\u003eIf you received a notice, first check your individual authentication number. If you did not receive a notice, you will need a way to log in to Hometax. It is also advisable to verify the account in your name where you will receive the payment.\u003c/p\u003e\n\u003cul\u003e\n\u003cli\u003eResident registration number\u003c/li\u003e\n\u003cli\u003eIndividual authentication number shown on the notice\u003c/li\u003e\n\u003cli\u003eHometax login or identity verification method\u003c/li\u003e\n\u003cli\u003eName of the financial institution and account number in your name\u003c/li\u003e\n\u003cli\u003eTypes of income earned by you and your spouse\u003c/li\u003e\n\u003cli\u003eInformation about property held by household members, such as homes, land, and deposits\u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003eIf the registered account information is inaccurate, the payment process may be delayed. Enter a phone number you currently use as your contact information. Keep a separate record of the application completion screen or receipt number.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#how-to-apply-through-hometax\" class=\"anchor\" id=\"how-to-apply-through-hometax\"\u003e\u003c/a\u003eHow to Apply Through Hometax\u003c/h2\u003e\n\u003cp\u003eEven without a notice, you can use Hometax's direct-entry application. You must first check the income and property requirements yourself. Follow these steps to apply.\u003c/p\u003e\n\u003col\u003e\n\u003cli\u003eLog in to Hometax.\u003c/li\u003e\n\u003cli\u003eSelect the \u003ccode\u003eIncentives, Year-End Tax Settlement, and Donations\u003c/code\u003e menu.\u003c/li\u003e\n\u003cli\u003eGo to \u003ccode\u003eSemiannual Earned Income Tax Credit Application\u003c/code\u003e.\u003c/li\u003e\n\u003cli\u003eIf you received a notice, enter your individual authentication number.\u003c/li\u003e\n\u003cli\u003eIf you did not receive a notice, select \u003ccode\u003eDirect-Entry Application\u003c/code\u003e.\u003c/li\u003e\n\u003cli\u003eVerify your household members and income and property information.\u003c/li\u003e\n\u003cli\u003eEnter your contact information and payment account.\u003c/li\u003e\n\u003cli\u003eReview the application and submit it.\u003c/li\u003e\n\u003cli\u003eCheck the submission result and confirm that the application is complete.\u003c/li\u003e\n\u003c/ol\u003e\n\u003cp\u003eNot receiving a notice does not by itself mean that you are ineligible. However, a direct application is subject to the same assessment. If the information you entered differs from the National Tax Service's data, you may receive a request for correction.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#comparison-of-application-channels\" class=\"anchor\" id=\"comparison-of-application-channels\"\u003e\u003c/a\u003eComparison of Application Channels\u003c/h2\u003e\n\u003cp\u003eYou can choose whichever official channel is most convenient. The statutory requirements and assessment method are the same regardless of the channel used. The easiest method may vary depending on whether you received a notice.\u003c/p\u003e\n\u003cdiv class=\"overflow-x-auto\"\u003e\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eApplication Channel\u003c/th\u003e\n\u003cth\u003eHow to Use It\u003c/th\u003e\n\u003cth\u003eSuitable Circumstance\u003c/th\u003e\n\u003c/tr\u003e\n\u003c/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Application Channel\"\u003eMobile notice\u003c/td\u003e\n\u003ctd data-label=\"How to Use It\"\u003eOpen the notice and select the application button\u003c/td\u003e\n\u003ctd data-label=\"Suitable Circumstance\"\u003eIf you received a smartphone notice\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Application Channel\"\u003eQR code in mailed notice\u003c/td\u003e\n\u003ctd data-label=\"How to Use It\"\u003eScan the QR code with your smartphone camera\u003c/td\u003e\n\u003ctd data-label=\"Suitable Circumstance\"\u003eIf you received a paper notice\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Application Channel\"\u003eARS\u003c/td\u003e\n\u003ctd data-label=\"How to Use It\"\u003eCall 1544-9944 and follow the voice guidance\u003c/td\u003e\n\u003ctd data-label=\"Suitable Circumstance\"\u003eIf applying by phone is more convenient\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Application Channel\"\u003eHometax\u003c/td\u003e\n\u003ctd data-label=\"How to Use It\"\u003eLog in and use the semiannual application menu\u003c/td\u003e\n\u003ctd data-label=\"Suitable Circumstance\"\u003eIf you want to review the details yourself\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Application Channel\"\u003eHometax direct entry\u003c/td\u003e\n\u003ctd data-label=\"How to Use It\"\u003eLog in and enter the application information yourself\u003c/td\u003e\n\u003ctd data-label=\"Suitable Circumstance\"\u003eIf you did not receive a notice\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003cp\u003eThe individual authentication number is used for simplified applications by notice recipients. Do not disclose the number to anyone else. You should also avoid unofficial links in text messages impersonating the National Tax Service.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#why-the-first-half-payment-is-35\" class=\"anchor\" id=\"why-the-first-half-payment-is-35\"\u003e\u003c/a\u003eWhy the First-Half Payment Is 35%\u003c/h2\u003e\n\u003cp\u003eThe December payment is 35% of the estimated annual calculated amount. This does not mean that 35% of your first-half wages will be paid. The system is designed to reduce overpayments before annual income has been finalized.\u003c/p\u003e\n\u003cp\u003eThe National Tax Service annualizes earned income from the first half of the year. It then calculates the estimated annual credit based on that amount. The first-half payment is based on 35% of this estimated amount.\u003c/p\u003e\n\u003cp\u003eIn June 2027, the amount will be recalculated using total income for 2026. If the final calculated amount is higher, the difference will be paid additionally. If the amount already received is higher, it may be recovered or offset.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#calculation-example\" class=\"anchor\" id=\"calculation-example\"\u003e\u003c/a\u003eCalculation Example\u003c/h2\u003e\n\u003cp\u003eIf the estimated annual calculated amount is set at 100%, the December payment is based on 35%. If the final calculated amount matches the estimate, the remaining 65% is subject to reconciliation. The actual amount varies depending on the household, income, and property assessment.\u003c/p\u003e\n\u003cdiv class=\"overflow-x-auto\"\u003e\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eStage\u003c/th\u003e\n\u003cth\u003eCalculation Structure\u003c/th\u003e\n\u003c/tr\u003e\n\u003c/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Stage\"\u003eEstimated annual calculated amount\u003c/td\u003e\n\u003ctd data-label=\"Calculation Structure\"\u003e100%\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Stage\"\u003eFirst-half payment in December 2026\u003c/td\u003e\n\u003ctd data-label=\"Calculation Structure\"\u003e35% of the estimated calculated amount\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Stage\"\u003eJune 2027 reconciliation basis\u003c/td\u003e\n\u003ctd data-label=\"Calculation Structure\"\u003eFinal calculated amount minus the amount already paid\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Stage\"\u003eIf the estimated and final amounts are the same\u003c/td\u003e\n\u003ctd data-label=\"Calculation Structure\"\u003eRemaining 65% reconciled\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003cp\u003eThis example shows only the percentage structure. Do not multiply your first-half wages by 35%. Check your estimated payment on the Hometax application screen.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#checking-progress-after-applying\" class=\"anchor\" id=\"checking-progress-after-applying\"\u003e\u003c/a\u003eChecking Progress After Applying\u003c/h2\u003e\n\u003cp\u003eSubmission alone does not determine whether payment will be made. You can check the assessment status and result through Hometax. If you receive a request for additional verification, provide the requested materials using the specified method.\u003c/p\u003e\n\u003col\u003e\n\u003cli\u003eLog in to Hometax.\u003c/li\u003e\n\u003cli\u003eSelect \u003ccode\u003eIncentives, Year-End Tax Settlement, and Donations\u003c/code\u003e.\u003c/li\u003e\n\u003cli\u003eGo to the earned income tax credit assessment progress inquiry.\u003c/li\u003e\n\u003cli\u003eCheck whether the application was received and review its assessment status.\u003c/li\u003e\n\u003cli\u003eCheck the decision details and payment account.\u003c/li\u003e\n\u003c/ol\u003e\n\u003cp\u003eThe National Tax Service assesses application information by cross-referencing it with the data it holds. It may collect additional information if any data is missing. If necessary, it may also request corrections or conduct an on-site verification.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#common-mistakes\" class=\"anchor\" id=\"common-mistakes\"\u003e\u003c/a\u003eCommon Mistakes\u003c/h2\u003e\n\u003cp\u003eConfusing the application method with the payment percentage can lead to an incorrect estimate. In particular, do not mistake a notice for a determination of eligibility. Check the following before submitting.\u003c/p\u003e\n\u003cul\u003e\n\u003cli\u003eChoosing a semiannual application despite having business income\u003c/li\u003e\n\u003cli\u003eAssuming that you cannot apply if you did not receive a notice\u003c/li\u003e\n\u003cli\u003eCalculating 35% as 35% of your first-half wages\u003c/li\u003e\n\u003cli\u003eDeducting loans from property when determining eligibility\u003c/li\u003e\n\u003cli\u003eOmitting household members as of the reference date because they are not current household members\u003c/li\u003e\n\u003cli\u003eFailing to check your spouse's income type\u003c/li\u003e\n\u003cli\u003eEntering an incorrect account number or contact information\u003c/li\u003e\n\u003cli\u003eApplying again for the second-half payment after applying for the first-half payment\u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003eYou cannot submit a semiannual application for this first-half payment after September 15. For subsequent application opportunities, check the National Tax Service's next application schedule. Before the deadline, make sure you reach the screen confirming that your application has been submitted.\u003c/p\u003e\n","tags":["Everyday Finance","Hometax","Taxes","Earned Income Tax Credit"],"faqs":[{"question":"What is the deadline to apply for the Earned Income Tax Credit for the first half of 2026?","answer":"The application period is from September 1 to September 15, 2026. You must confirm by the deadline that your application has been submitted successfully."},{"question":"Can I apply even if I did not receive an application notice?","answer":"If you meet the requirements, you can apply directly through Hometax. After logging in, use the direct entry menu for the semiannual Earned Income Tax Credit application."},{"question":"Can I submit a semiannual application if I have business income?","answer":"If you or your spouse has business income, you must submit an annual application. The same applies if you have religious worker income."},{"question":"When will the Earned Income Tax Credit for the first half of the year be paid?","answer":"The National Tax Service plans to make the payment on December 17, 2026, after review. You may not receive a payment depending on the results of the eligibility review."},{"question":"How is the 35% first-half payment calculated?","answer":"It is 35% of the estimated annual credit amount, not 35% of your first-half wages. Your first-half income is annualized, and then the estimated credit is calculated."},{"question":"Do I need to apply again for the second half after applying for the first half?","answer":"If you apply for the first half, you are also deemed to have applied for the second half. Do not submit the same application again during the second-half application period."},{"question":"Can I deduct loan amounts when calculating my assets?","answer":"Liabilities are not deducted from total assets. The assets of all household members as of June 1, 2025, are combined."},{"question":"When is the final Earned Income Tax Credit reconciled?","answer":"It will be reconciled in June 2027 based on your total income for 2026. The difference between the final amount and the amount already received will either be paid additionally or recovered."}],"sources":[{"url":"https://www.nts.go.kr/nts/na/ntt/selectNttInfo.do?bbsId=1028\u0026mi=2201\u0026nttSn=1354576","title":"National Tax Service Guide to Applying for the Earned Income Tax Credit for the First Half of 2026","type":"data_point"},{"url":"https://www.nts.go.kr/nts/na/ntt/selectNttInfo.do?mi=\u0026nttSn=1352882","title":"National Tax Service 2026 Semiannual Earned Income Tax Credit Application and Payment System","type":"source"},{"url":"https://mob.tbwf.hometax.go.kr/jsonAction.do?actionId=UTBWFMAA01F001\u0026menuId=6003020600","title":"Applying for the Semiannual Earned Income Tax Credit through the National Tax Service's Hometax","type":"source"}],"images":[{"id":1211,"url":"https://onbinder.com/rails/active_storage/blobs/proxy/eyJfcmFpbHMiOnsiZGF0YSI6MTcyMzAsInB1ciI6ImJsb2JfaWQifX0=--99dd9f34e964cde583c7b7e43613fa1ee550e1d1/ai-abcd4cc0.webp","is_representative":true,"generation_method":"ai_photo","license":"ai_generated","mime_type":"image/webp","translations":{"ko":{"alt":"빵이 놓인 작업대에서 스마트폰을 확인하는 파란 앞치마 차림의 제빵사","caption":"제빵사가 작업 중 스마트폰으로 근로장려금 신청 정보를 확인하고 있다.","description":null},"en":{"alt":"Baker in a blue apron checking her smartphone at a worktable covered with bread and flour","caption":"A bakery worker checks application information on her smartphone during a break.","description":null},"ja":{"alt":"パンと小麦粉が並ぶ作業台でスマートフォンを確認する青いエプロン姿のパン職人","caption":"パン職人が仕事の合間にスマートフォンで給付金の申請情報を確認している。","description":null},"es":{"alt":"Panadera con delantal azul mirando su teléfono junto a una mesa con pan y harina","caption":"Una trabajadora de panadería consulta en su teléfono la información para solicitar la ayuda.","description":null},"id":{"alt":"Pekerja toko roti bercelemek biru memeriksa ponsel di meja berisi roti dan tepung","caption":"Seorang pekerja toko roti memeriksa informasi pengajuan bantuan melalui ponselnya.","description":null},"pt":{"alt":"Padeira de avental azul olhando o celular junto a uma bancada com pães e farinha","caption":"Uma trabalhadora de padaria consulta no celular as informações para solicitar o benefício.","description":null},"zh-hant":{"alt":"穿藍色圍裙的烘焙師在擺有麵包與麵粉的工作臺前查看手機","caption":"烘焙店員工在工作空檔用手機查看勞動獎勵金申請資訊。","description":null},"de":{"alt":"Bäckerin mit blauer Schürze schaut am Arbeitstisch zwischen Brot und Mehl auf ihr Smartphone","caption":"Eine Bäckereimitarbeiterin prüft auf ihrem Smartphone Informationen zur Beantragung der Leistung.","description":null}}},{"id":1212,"url":"https://onbinder.com/rails/active_storage/blobs/proxy/eyJfcmFpbHMiOnsiZGF0YSI6MTcyMzYsInB1ciI6ImJsb2JfaWQifX0=--d68315d6b4da26a8b068a39e5789e41f0ddc3219/ai-803c8c7b.webp","is_representative":false,"generation_method":"ai_image","license":"ai_generated","mime_type":"image/webp","translations":{"ko":{"alt":"노트북 신청 화면과 서류, 달력, 집 모형, 카드, 지급 절차 아이콘이 놓인 가을 풍경","caption":"근로장려금 신청부터 심사와 지급까지의 절차를 보여주는 일러스트입니다.","description":null},"en":{"alt":"Laptop application screen with forms, calendar, model house, card, and payment process icons in autumn","caption":"The illustration shows the application, review, and payment process for the work incentive.","description":null},"ja":{"alt":"秋景色の中に並ぶ申請画面のノートパソコン、書類、カレンダー、家、カード、支給手順のアイコン","caption":"勤労奨励金の申請から審査、支給までの流れを示したイラストです。","description":null},"es":{"alt":"Portátil con solicitud, formularios, calendario, casa, tarjeta e iconos del proceso de pago en otoño","caption":"La ilustración muestra el proceso de solicitud, revisión y pago del incentivo laboral.","description":null},"id":{"alt":"Laptop dengan formulir pengajuan, dokumen, kalender, rumah, kartu, dan ikon proses pembayaran","caption":"Ilustrasi ini menunjukkan proses pengajuan, pemeriksaan, dan pembayaran insentif kerja.","description":null},"pt":{"alt":"Notebook com pedido, formulários, calendário, casa, cartão e ícones do processo de pagamento no outono","caption":"A ilustração mostra as etapas de solicitação, análise e pagamento do incentivo ao trabalho.","description":null},"zh-hant":{"alt":"秋日場景中的筆電申請頁面、文件、月曆、房屋模型、卡片與撥款流程圖示","caption":"插圖呈現工作獎勵金從申請、審查到撥款的流程。","description":null},"de":{"alt":"Laptop mit Antrag, Formularen, Kalender, Hausmodell, Karte und Symbolen zum Auszahlungsprozess im Herbst","caption":"Die Illustration zeigt Antrag, Prüfung und Auszahlung des Arbeitszuschusses.","description":null}}}],"published_at":"2026-09-11T11:54:22+09:00","updated_at":"2026-09-11T11:54:22+09:00","license":"cc_by","translation_status":"reviewed","available_locales":["ko","en","ja","es"],"data_locales":["ko","en","ja","es","id","pt","zh-hant","de"],"url":"https://onbinder.com/en/articles/earned-income-tax-credit-september-15-application"}