Embark Recruiting Blogs

Embark Recruiting Blogs

Embark Recruiting

As former native English teachers in Korea, we know exactly what it’s like to navigate teaching abroad. That’s why we’re committed to increasing transparency in schools and improving Korea’s ESL teaching industry.

At Embark Recruiting, we provide full support to help you succeed. Our blogs offer guidance, tips, and insider knowledge for teaching in Korea.

Posts : Tax and Labor Rights (3)

All Country-Specific Visa Information (14) About Embark (4) Embark Services (7) Teaching in Korea (3) Visa and Immigration Guide (16) Tax and Labor Rights (3) Life in Korea (3) Resources and Forms (30)
E-2 Visa Letter of Release (LOR) for Native English Teachers in Korea
by Embark Recruiting
Tax and Labor Rights (3/3)
E-2 Visa Letter of Release (LOR) for Native English Teachers in Korea

What is a Letter of Release (LOR)?   A Letter of Release, or LOR, is a required document when you’re leaving the contract early. You need to turn it in during the immigration appointment for the E-2 to E-2 transfer when switching from a different school.  LOR does not have a designated form. However, an effective LOR usually has the school’s name, date of issuance, a short explanation of granting permission to other schools to hire the teacher, contact information of the manager (Usually the director or vice director), and a signature/stamp from the school.    How to Request a Letter of Release (LOR) from Your School   LOR is required for E-2 visa holders to transfer jobs mid-contract. However, it is not required for schools to issue a LOR. Therefore, we recommend that teachers ask one after trying to work out things with the current workplace, to end things as amicably as possible, and to secure a LOR. Schools usually will provide the LOR on your last working day.   1.    Give Proper Notice Provide as much notice as your contract requires, which is usually between 30 days and two months. Although in Korea, employees are not legally required to give advance notice, offering proper notice allows the school enough time to hire a replacement, which can be a slow process, especially if they are hiring from overseas.   Giving notice also shows respect for the school. If you know you will not renew, inform the school about two to three months before your contract ends so they have ample time to prepare.   2.    Explain Your Professional Reasons for Resigning As much as you may want to discuss problems within the school, keep those concerns to yourself. If there are legal or serious labor issues, report them directly to MOEL instead of bringing them up. For the purpose of resigning, focus on personal growth, family needs, or new opportunities rather than criticizing the school.   Unless there is serious workplace harassment and a toxic work culture, avoid speaking ill of your colleagues. A professional and respectful explanation helps maintain goodwill, which is especially important when you may need references later.   Q: Why are you leaving the school? A: “I have really enjoyed my time here, but I’ve decided to pursue a new opportunity that aligns with my long-term career goals.”    “I am leaving to focus on family and personal development. I’ve learned a lot here and am very grateful for the experience.”   Q. Are you leaving because of problems at the school? A: “No, my decision is based on personal and professional reasons. I have enjoyed my time here and have learned a lot from my colleagues and students.”   3.    Finish Your Responsibilities A strong finish leaves a lasting impression. Before you leave, wrap up every remaining task with care and attention. Even though you are preparing to move on, it is still important to care about the quality of your work and your students.   This may include: Finalizing grading and student evaluations Organizing classroom materials for the next teacher Returning all school-related property and materials Leaving your classroom in excellent shape shows professionalism, reliability, and respect for your students and colleagues. It allows the next teacher to step in confidently and reflects well on you long after you have moved on.   Q: Can you stay longer or adjust your final working date? A: “I am willing to help with the transition, and I can support the school until my final working day on [date], to ensure a smooth handover for the next teacher.”   Q: Can we discuss extending your contract or offering changes to stay? A: “I appreciate the offer, but I have already made a decision based on my personal and professional plans. I want to make sure the transition is smooth for everyone.”   4.    Communicate Clearly Clear communication sets the tone for a positive transition. Request an in-person meeting with your supervisor, vice-principal, or director to explain your decision respectfully. After the conversation, submit a written resignation letter that includes: Your intention to resign Your final working day A sincere expression of appreciation for your experience at the school Being open and organized helps build trust, ensures a smoother departure, and shows that you value professionalism.     5. Maintain Good Relationships The final weeks of your contract are an opportunity to leave on a high note. Stay polite, cooperative, and supportive as the school prepares for your departure. A positive attitude not only strengthens your current relationships but can also open doors for future opportunities. Many teachers find that former colleagues or supervisors later become valuable references, mentors, or connections.     Legal Considerations and Potential Penalties When resigning mid-contract, there may be legal or contractual obligations to consider: •    Contractual Obligations: Some teaching contracts include clauses regarding early termination. For example, you may be required to reimburse the school for benefits provided, such as airfare expenses, if you leave before completing your contract. Review your contract carefully to understand these terms. •    Notice Requirements: While Korean labor law does not impose a mandatory notice period from workers to their employers, providing the notice specified in your contract protects you from potential disputes or claims for damages.

Published Dec 4, 2025
2025 Year-end Tax Settlement in Korea for Native English Teachers
by Embark Recruiting
Tax and Labor Rights (2/3)
2025 Year-end Tax Settlement in Korea for Native English Teachers

As a native English teacher, you will pay income tax on your earnings. Your school withholds this tax each month and sends it to the Korean tax authorities. At the end of January each year, or when leaving Korea, you need to complete a year-end tax settlement to finalize your tax liability. You are eligible for the same income deductions and tax credits as Korean workers.   Source: Hometax (2024 Foreign Language Manual for 2024 Year-End Tax Settlement)     Step-by-Step Guide for Year-End Tax Settlement (2024 Figures)   1.    Calculate Gross Wage & Salary Income (Annnual Wage & Salary Income (-) Non-Taxable Income)   2.    Calculate Adjusted Wage & Salary Income (Gross Wage & Salary Income (-) Wage & Salary Income Deduction) Based on your "Gross Wage & Salary" bracket, your income deduction differs (progressive) Most teachers fall within an annual wage between 15 Million KRW ~ 45 Million KRW E.g., Gross Wage & Salary Income = 30 Million KRW  Adjusted Wage & Salary Income = (30 Mil. - 7.5 Mil. + (30 Mil./15 Mil. x 0.15)) = 22.5 Million KRW    Source: National Tax Service 3. Calculate Tax Base (Adjusted Wage & Salary Income (-) Other Deductions) E.g., Adjusted Wage & Salary Income = 22.5 Million KRW  Pension Premium Deduction = 1.2 Million KRW Tax Base = (22.5 Mil. - 1.2 Mil.) = 21.3 Million KRW  Source: National Tax Service 4. Calculate Income Tax/Tax Amount (Tax Base (x) Tax Rate) Based on your "Tax Base" bracket, your tax rate differs (progressive) Most teachers fall within a tax base of over 14 Million KRW ~ 50 Million KRW, or less E.g., Tax Base = 21.3 Million KRW  Tax Amount (840,000 + (21.3 Mil. x 0.15)) = 4.035 Million KRW Source: National Tax Service 5. Calculate Final Tax Liability/Determined Tax Amount (Calculated Tax Amount (-) Tax Exemption/Credit) Based on your "Gross Wage & Salary" bracket, your tax credit amount differs (progressive) E.g., Gross Wage & Salary Income = 30 Million KRW  Tax Credit Amount = 740,000 KRW  Source: National Tax Service 6.  Calculate Payable/Refundable Tax (Determined Tax Amount (-) Prepaid Tax) Prepaid tax - Monthly amount withheld from wage & salary income according to the simplified tax withholding table (national tax) or at a 19% flat tax rate.* E.g., Determined Tax Amount = 740,000 KRW Prepaid Tax (35,600 x 12) = 427,200 KRW Tax Payable (740,000 - 427,200) = 312,800 KRW/year  Please note that year-end tax settlements vary not only based on your annual wage and salary income, but also on additional variables, such as your spending patterns (deductible expenses) and your family or dependent status.    According to the 2025 National Tax Statistics Yearbook, the average per-capita tax payment in 2023 was 1.13 million KRW. Additionally, approximately 28% of the population (14,899,752 people) received refunds, with an average refund amount of 824,358 KRW per person.   Note: Teachers may opt to pay a 19% flat tax instead of the standard progressive rate, which ranges from 6% to 45%, under Article 18-2 of the Restriction of Special Taxation Act. We don't recommend this option, as it's higher than the average tax burden for teachers.

Published Oct 13, 2025
Labor Rights for Native English Teachers in Korea
by Embark Recruiting
Tax and Labor Rights (1/3)
Labor Rights for Native English Teachers in Korea

Legal Protections for Native English Teachers   South Korea’s laws and constitution promise equal rights and protection from discrimination for all workers. Native English teachers may wonder if these protections truly apply to them. The good news is, native English teachers in Korea’s private academies and schools are recognized as legal employees with the same labor rights as Korean citizens.   Whether a native English teacher qualifies as a “worker” under the Labor Standards Act DOES NOT depend on the job title or contract label (such as “freelance,” "contractor," or  “employee”), but on the actual nature of the working relationship. If the teacher performs labor under the school’s (employer) direction and control in exchange for wages, they are considered an employee.    Labor Standards Act (See full version here) Article 6 (Equal Treatment) “An employer shall neither discriminate against employees on the basis of gender, nor take discriminatory treatment in relation to terms and conditions of employment on the ground of nationality, religion, or social status.”   Factors that indicate an employee relationship include: Employer/School defines the work and tasks Subject to company policies and rules Employer/School supervises and directs the work Work hours and location are set by the employer/school Worker/Teacher does not independently own tools or materials Worker/Teacher cannot hire substitutes Worker/Teacher bears no financial risk of profit or loss Compensation is tied to the work performed A fixed or base salary is provided Employer/School withholds income tax Work is continuous and dedicated to one employer/school Employee/Teacher status recognized under social security laws Given these criteria, the majority of native English teachers employed by private academies and schools in Korea are legally classified as employees under the Labor Standards Act. This classification guarantees them equal labor rights, fair treatment, and protections equivalent to those enjoyed by Korean workers.        

Published Sep 4, 2025