E-7-4 income preparation: past earnings and a new salary are different

A proposed salary describes future contract terms. Past income evidence records income already earned. Keep the two bundles separate when preparing E-7-4 or E-7-4R employment counselling. A higher new salary does not change the period or figures in earlier records.

Identify the question each document answers

Read whose income and which period a document covers, not only its largest number. A withholding receipt or wage-income statement concerns reported employment income. A monthly payslip explains one payment period. A new contract specifies future pay, hours and duration.

The National Tax Service provides the employment-income receipt and statement form. Labor Ministry payslip guidance separates components, calculations and deductions. Do not treat all of these as one interchangeable “salary certificate”.

Build a comparison

Bundle	Record	Meaning of the figure
Past income	Income year, employer and period	The document's named income field
Monthly pay	Period, date and components	Basic pay, allowances and deductions
Deposit	Date, payer and related period	Amount received in the account
Contract	Employer and applicable dates	Agreed pay and payment terms
Questions	Gaps or inconsistent periods and figures	Points for the issuer to explain

Copy field names accurately. Do not rename gross amount, income and take-home pay as the same measure. A preparation table is also separate from the official evidence requested for submission.

Organise a year with more than one employer

Keep former and current employer records separately. Identify which employment period each covers before looking for gaps or overlap.

Ask the issuer to explain differences from actual starting and leaving dates. Do not create an official income figure by arbitrarily combining unrelated documents. Identify the receiving institution's required period and document format. Mark unavailable evidence as pending.

Fictional example: a new offer versus last year's deposits

A fictional worker changes company this year and receives a higher offer. Last year's deposits and the new annual salary differ in both period and components.

Record the previous income year, employment periods, monthly records and the new contract dates separately. Ask about differences using actual deductions, allowances or payment timing. Do not alter earlier figures to make the story match.

Keep the criteria separate too

The 2026 E-7 wage notice has its own applicable period and category or occupation scope. Past-income evaluation and contract-pay review should be separate questions.

Ask which year, document and named field are needed for past income, and what must be reviewed in the current or new contract. Accurate organisation makes the next review more useful.

A request to the employer

“I am organising income and pay evidence for ○○. Please confirm the income year, employment period and meaning of the figures shown, including any overlap or gap with the previous employer.”

Keep issuer, date and year with each record. Begin the consultation with a document list and the specific discrepancy to resolve.

Turn the preparation into your next step

GEA employment and preparation consultation

GEA handles employment counselling and employment connections. Visa and residence administration is handled by its partner, Now Together Administrative Agent Office.

Official sources: 국세청 근로소득 원천징수영수증·지급명세서 서식 · 고용노동부 임금명세서 안내 · 2026년 E-7 임금요건 공고

Prepared by GEA · Sources checked: 24 October 2026