Tax

Full Tax Exemption of Company Childbirth Grants from Earned Income (회사 출산지원금 근로소득 전액 비과세): How to Apply, Amount & Eligibility (2026)

The entire amount a company pays in connection with the childbirth of the worker or spouse is tax-exempt (no limit, up to 2 times). Applies to children born on or after Jan. 1, 2021.

This page is a translation of the Korean original and is for reference only. The official Korean guidance is the authoritative source for amounts and conditions, so be sure to confirm on the official website before applying. View Korean original (한국어)

Who is eligible: Workers who are the father or mother of the child (if paid by the company). Sole proprietors and their relatives, corporate controlling shareholders, etc. are excluded.
When to apply: Childbirth grants received from the company (employer) within 2 years after the child's birth date are fully tax-exempt, up to 2 times. The 2026 tax reform proposal plans to expand this to 'payments after pregnancy' (before National Assembly confirmation).
How to apply: Ask the company payroll team to treat it as non-taxable. There is no separate national application procedure (reflected in the year-end tax settlement).
Important notes: The payment must occur within 2 years of the birth date, and it is tax-exempt up to 2 times only.
Note: Applies only if the company pays a childbirth grant. A revision (including payments after pregnancy) is not yet confirmed in law, so mark it only as 'planned'.

Go to the official guide →

Based on official sources as of 2026년 10월. Amounts and requirements may change, so please confirm with the official guide before applying.

Frequently asked questions

Full Tax Exemption of Company Childbirth Grants from Earned Income (회사 출산지원금 근로소득 전액 비과세): who can receive it?

Workers who are the father or mother of the child (if paid by the company). Sole proprietors and their relatives, corporate controlling shareholders, etc. are excluded.

Full Tax Exemption of Company Childbirth Grants from Earned Income (회사 출산지원금 근로소득 전액 비과세): how do I apply?

Ask the company payroll team to treat it as non-taxable. There is no separate national application procedure (reflected in the year-end tax settlement).

Full Tax Exemption of Company Childbirth Grants from Earned Income (회사 출산지원금 근로소득 전액 비과세): how much will I receive?