Open the café door and walk all the way to the inside of the counter. A foreign student who worked there and got their first paycheck asked me. "I worked just like an employee, so why was 3.3% deducted?" ## Inside the Counter: What Is the 3.3%? The 3.3% is the sum of 3% income tax and 0.3% local income tax. It's originally a method used for freelancers who take on work on a contract basis. The boss first deducts this money and pays it to the government on their behalf. ## The office side: Why do they calculate it this way? If they treat you as an employee, the boss also has to pay for the four major social insurances. If they treat you as a freelancer, that burden gets smaller. So some shops use this method because it's convenient. But if the boss decides your work hours and your tasks, you may actually be an employee. What matters more than the name on your contract is how you actually work. ## Before you walk out the door: be sure to check The 3.3% that was withheld isn't money that disappeared. When you file your taxes next May, if you settle up through the National Tax Service's Hometax, you may get some of it back. If your contract says "freelancer" but your work is the same as an employee's, ask the Ministry of Employment and Labor counseling center at 1350. If Korean is hard for you, it's also a good idea to ask whether they offer interpretation.