1. What is the reduction of income tax for SME employees? This is a system that reduces the income tax of the targeted people to promote the employment of small and medium-sized businesses, and to encourage the employment of young and old, disabled and career-breaking women. **Excluding executives (regardless of employment insurance), largest shareholders or largest shareholders, their spouses and immediate subordinates, daily workers, and those who do not have a history of paying health insurance premiums (employees).2. Reduction period The income tax reduction period is three years from the date of employment. (Three years are included in the blank period after the first working day without any income tax reduction benefits.) However, only young people under the age of 34 can receive a reduction of 5 years from the date of employment. (Revised on May 29, 2018)3. Eligibility Those who have been employed by SMEs since January 1, 2012 -SME standard: When the asset is less than 500 billion, and it meets the SME standard * Youth: A person who worked between January 1, 2012 (when the law came into effect) and December 31, 2021 (scheduled for sunset).* Persons over 60 years of age, disabled: Persons who worked between January 1, 2014 (the time the law was enforced) and December 31, 2021 (the expected date of sunset).* Career disconnected women: Those who worked between January 1, 2017 (when the law came into effect) and December 31, 2021 (scheduled for sunset).It is customary for all of the above candidates to apply if they join by 2021, and this sunset period is extended annually.You only need to care about the date of application and the period of application.Reference https://help.jobis.co/hc/en/articles/115007969847
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