Article 33(Payment of contributory charges by business owners) #
(1) A business owner who employs persons with disabilities (excluding business owners who regularly employ less than 100 employees), but fails to meet the mandatory rate for employment shall pay a contributory charge to the Minister of Employment and Labor each year, as prescribed by Presidential Decree. <Amended on Jun. 4, 2010; Dec. 27, 2016; Jul. 20, 2021>
(2) The amount of contributory charges shall be the annual aggregate of the amount calculated by multiplying the total number of persons with disabilities whom the business owner is obligated to employ at the mandatory rate for employment less the number of persons with disabilities regularly employed each month by the base amount of contributory charges set forth in paragraph (3). <Amended on Oct. 9, 2009>
(3) The base amount of contributory charges shall be determined and publicly notified by the Minister of Employment and Labor within up at least 60/100 of the minimum wage calculated on a monthly basis under the Minimum Wage Act, after deliberation by the Employment Policy Council, on the basis of average expenses incurred each month in employing persons with disabilities, as specified in the following, but may be increased according to the employment rate of persons with disabilities (which means the rate of the total number of persons with disabilities employed, to the total number of employees regularly employed each month) within up to one half of the base amount of contributory charges; provided, the base amount of contributory charges to be paid by a business owner shall be the minimum wage calculated on a monthly basis under the Minimum Wage Act for the month in which at least one person with disabilities is not regularly employed. <Amended on Oct. 9, 2009; Jun. 4, 2010; Mar. 9, 2011>
1. Expenses incurred in installing and repairing facilities and equipment required for the employment of persons with disabilities;
2. Expenses incurred in taking measures necessary for the proper management of employment of persons with disabilities;
3. Other expenses incurred particularly in employing persons with disabilities.
(4) The Minister of Employment and Labor may reduce or exempt the contributory charge imposed on a business owner who is supplied with products by awarding a contract to a standardized workplace for persons with disabilities certified under Article 22-5 (1) or to a vocational rehabilitation facility for persons with disabilities under subparagraph 3 of Article 58 (1) of the Act on Welfare of Persons with Disabilities. <Amended on Jun. 4, 2010; Dec. 27, 2016; Nov. 11, 2025>
(5) Any business owner shall prepare and declare matters prescribed by Presidential Decree and necessary for calculating contributory charges and pay the contributory charge for the pertinent year to the Minster of Employment and Labor by no later than January 31 of the following year (within 60 days from the date he or she discontinues or closes his or her business during the year). <Amended on Oct. 9, 2009; Jun. 4, 2010; Jul. 25, 2011>
(6) Where a business owner fails to declare by deadline set forth in paragraph (5), the Minister of Employment and Labor may investigate the business to collect the contributory charge. <Amended on Oct. 9, 2009; Jun. 4, 2010; Dec. 27, 2016>
(7) Where a business owner who has declared or paid a contributory charge under paragraph (5) (including where he or she has filed a revised declaration prescribed in paragraph (8); hereafter in this Article the same shall apply), falls under any of the following, the Minister of Employment and Labor may investigate the relevant matters and collect the amount of the contributory charge payable by the relevant business owner: <Amended on Dec. 27, 2016>
1. Where the amount of a contributory charge declared by a business owner falls short of the actual amount payable by him or her;
2. Where the amount of a contributory charge paid by a business owner falls short of the amount of the contributory charge declared by him or her;
3. Where a business owner has failed to pay the amount of a contributory charge he or she has declared.
(8) Where the amount of a contributory charge a business owner has declared under paragraph (5) is less than the actual amount of the contributory charge payable by him or her, he or she may file a revised declaration and pay the difference by the end of February of the relevant year, as prescribed by Presidential Decree. <Added on Dec. 27, 2016>
(9) Where the amount of a contributory charge a business owner has paid is greater than the actual amount of the contributory charge payable by him or her, the Minister of Employment and Labor shall refund the amount calculated by adding the amount of interest computed by applying the interest rate prescribed by Presidential Decree to the excess amount, as prescribed by Presidential Decree. <Added on Dec. 27, 2016>
(10) The contributory charge may be paid in installments, as prescribed by Presidential Decree. In such cases, where the contributory charge payable in installments is fully paid by the deadline for payment set forth in paragraph (5), a certain amount prescribed by Presidential Decree may be deductible to up to 5/100 of the amount of the contributory charge. <Amended on Dec. 27, 2016>
(11) Necessary matters concerning the standards of contracts under paragraph (4), and other requisites, guidelines, etc. for the abatement or exemption of the contributory charge shall be determined by the Minister of Employment and Labor. <Amended on Jun. 4, 2010; Dec. 27, 2016>
[Title Amended on Dec. 27, 2016]