Question from a reader:
If I join a company in April as a part-time employee and leave in June of the following year, will I receive a withholding tax certificate? I had a traffic accident in April before leaving, fractured a bone, and was absent for two months before returning, but I resigned in mid-June. I submitted a certificate of lost
earnings to the company upon my return, but I left before receiving that certificate. When I inquired about the progress of the certificate a week before my resignation, I was told it had not yet been created. When I notified them of my resignation, I was also told that it was difficult to write and would take a little more time. It has been a week since I resigned. I have received multiple calls from the insurance company, and I have informed them that things are difficult and asked them to wait. I am also at a loss as to what to do. Is it possible that just because I resigned, they would refuse to create the certificate or prioritize work and delay it?
Legal Considerations Regarding the Issuance of Withholding Tax Certificates and Certificates of Lost Earnings After Resignation
In response to the reader’s question, it is necessary to first examine the legal background regarding the issuance of withholding tax certificates and the creation of certificates of lost earnings. According to the Labor Standards Act and related laws, the importance of these documents and the obligation to create them will be explained.
About the Issuance of Withholding Tax Certificates
A withholding tax certificate is an important document that shows the record of salary and taxes during the period of employment. Even if you resign, the information regarding income for that year is necessary, so in principle, employers are obligated to issue a withholding tax certificate. Particularly, if you join in April and resign in June of the following year, even for a short period, proof of salary received is necessary and essential for proper tax processing. Specifically, companies are required to issue withholding tax certificates by January 31 of the year following the resignation date. Therefore, if a withholding tax certificate is not sent after resignation, it is important to consult the Labor Standards Inspection Office or the tax office.
Obligation to Issue Certificates of Lost Earnings
Next, let’s consider the legal aspects regarding certificates of lost earnings. This certificate serves to prove that the worker’s income decreased during the period they were unable to work. The creation of a certificate of lost earnings is the employer’s responsibility, and they are obligated to respond promptly when a worker requests it. Delaying the creation of the certificate by the employer may be considered an unfair labor practice. Therefore, it is not legally permissible for the company to refuse to create it or to postpone it.
Psychological Aspects and Worker Stress
Not only from a legal perspective but also the psychological aspects are important. Workers often feel anxiety and stress when requesting the issuance of certificates of lost earnings, especially after resignation. This anxiety stems from economic instability and the uncertainty of employment conditions.
Understanding Psychological Impact
When workers are unable to work due to a traffic accident, they experience not only physical injuries but also psychological distress. Upon returning, doubts may arise such as “Am I needed by the company?” which can lead to further stress. Companies are required to provide an environment where workers can work with peace of mind. Understanding these psychological factors is part of the corporate social responsibility and contributes to improving the work environment.
Ethical Considerations and Corporate Responsibility
Companies have an ethical obligation to act responsibly. Particularly when workers are in difficult situations, this responsibility becomes even more significant. The inability of workers to receive necessary certificates directly impacts their lives, so companies should respond appropriately.
Ethical Framework
From the perspective of corporate ethics, honesty and transparency towards workers are required. It is important to promptly provide necessary documents so that workers can live with peace of mind even after resignation. Taking an attitude of “I’ll postpone it because I’m busy” is ethically unacceptable and can undermine trust.
Regulations and Legal Framework in the Entertainment Industry
In the entertainment industry, there are also laws and regulations in place to protect workers’ rights. Particularly in the film production and music industries, the contents specified in contracts are important, and workers need to understand the contract details to receive appropriate treatment.
Contract Law and Privacy Rights
Contract law is a fundamental law that governs the relationship between workers and employers, clearly defining the terms and obligations of employment contracts. Additionally, from the perspective of privacy rights, care should be taken in handling workers’ personal information and medical history, as improper handling can lead to legal troubles.
Practical Advice and Action Guidelines
In practice, I will provide specific action guidelines for when you face issues. Please refer to the following steps.
1. Confirm with the Company
First, it is important to confirm the status of the issuance of the withholding tax certificate and the certificate of lost earnings with the company’s HR or general affairs department. It is more effective to request confirmation in writing.
2. Consult the Labor Standards Inspection Office
If the company does not respond appropriately, it is recommended to consult the Labor Standards Inspection Office. The Labor Standards Inspection Office is an agency that protects workers’ rights and can provide specific advice.
3. Utilize Legal Support
If necessary, consider seeking legal consultation to receive professional support. By consulting with lawyers or support organizations like the Legal Support Center, you can find specific solutions.
Conclusion and Future Outlook
The issuance of withholding tax certificates and certificates of lost earnings after resignation is a legal obligation, and companies have the responsibility to carry this out appropriately. Additionally, psychological aspects and ethical considerations should also be emphasized, and it is essential to create an environment where workers can live with peace of mind. Moving forward, I hope that the legal framework protecting workers’ rights and corporate social responsibility will be increasingly valued. I encourage all readers to share their experiences and opinions.
