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ACT ON THE COLLECTION OF INSURANCE PREMIUMS FOR EMPLOYMENT INSURANCE AND INDUSTRIAL ACCIDENT COMPENSATION INSURANCE — 법갈피

영문법령 / ACT ON THE COLLECTION OF INSURANCE PREMIUMS FOR EMPLOYMENT INSURANCE AND INDUSTRIAL ACCIDENT COMPENSATION INSURANCE

ACT ON THE COLLECTION OF INSURANCE PREMIUMS FOR EMPLOYMENT INSURANCE AND INDUSTRIAL ACCIDENT COMPENSATION INSURANCE

법률일부개정시행 2023-07-01고용노동부,고용노동부 · 제18919호 · 공포 2022-06-10

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CHAPTER I GENERAL PROVISIONS

Article 1(Purpose) #

The purpose of this Act is to enhance the efficiency of insurance business by prescribing matters necessary for forming and terminating insurance relationships for employment insurance and industrial accident compensation insurance, paying and collecting insurance premiums therefor, and other matters.

[This Article Wholly Amended on Dec. 30, 2009]

Article 2(Definitions) #

The terms used in this Act are defined as follows: <Amended on Jan. 27, 2010; Jul. 21, 2011>

1. The term "insurance" means either employment insurance prescribed in the Employment Insurance Act, or industrial accident compensation insurance prescribed in the Industrial Accident Compensation Insurance Act;

2. The term "employee" means an employee defined in the Labor Standards Act;

3. The term "remuneration" means an amount remaining after deducting money and goods prescribed by Presidential Decree, from the earned income referred to in Article 20 of the Income Tax Act: Provided, That where an employment insurance premium referred to in Article 13 (1) 1 is collected, money and goods determined and publicly notified by the Minister of Employment and Labor, among money and goods an employee receives from persons other than the relevant business owner during the period of temporary leave or under similar conditions, shall be construed as his or her remuneration;

4. The term "primary contractor" means a person who is awarded the first of a series of contracts, where a business is conducted through a series of contracts: Provided, That where a person placing an order directly conducts all or part of the business, such person shall be deemed the primary contractor for the portion of the business he or she directly conducts (where a business directly conducted by a person placing an order is contracted according to the progress of the business, such business shall be deemed directly conducted by the person placing an order);

5. The term "subcontractor" means a person who conducts a business fully or partially subcontracted by the primary contractor; and a person who conducts the business fully or partially re-subcontracted by the said person;

Article 5(Policyholders) #

(1) The owner and employees (excluding employees exempt from application under Articles 10 and 10-2 of the Employment Insurance Act; hereafter in this Article the same shall apply) of a business subject to the Employment Insurance Act, shall naturally become policyholders of employment insurance under the Employment Insurance Act (hereinafter referred to as "employment insurance"). <Amended on Jan. 15, 2019>

(2) Where the owner of a business exempt from the Employment Insurance Act under the proviso of Article 8 of that Act acquires approval from COMWEL after obtaining consent from a majority of the relevant employees, the owner and employees of such business may purchase an employment insurance policy. <Amended on Jan. 15, 2019>

(3) The owner of a business subject to the Industrial Accident Compensation Insurance Act, shall naturally become a policyholder of industrial accident compensation insurance under the Industrial Accident Compensation Insurance Act (hereinafter referred to as "industrial accident insurance").

(4) The owner of a business exempt from the Industrial Accident Compensation Insurance Act under the proviso of Article 6 of that Act, may purchase an industrial accident insurance policy with approval from COMWEL.

(5) Where a business owner who has purchased an employment or industrial accident insurance policy pursuant to paragraph (2) or (4) terminates the relevant insurance contract, he or she shall obtain prior approval from COMWEL. In such case, the relevant insurance contract shall be terminated after the end of the insurance year during which the insurance contract was concluded.

(6) Where the business owner referred to in paragraph (5) terminates the employment insurance contract, he or she shall obtain consent from a majority of the relevant employees. <Amended on Jan. 15, 2019>

(7) Where COMWEL deems impracticable to continuously maintain an insurance relationship due to the nonexistence of a business entity, etc., it may terminate the insurance relationship.

[This Article Wholly Amended on Dec. 30, 2009]

Article 8(Blanket Application for Businesses) #

(1) Where each of the businesses operated by a business owner who becomes a policyholder naturally pursuant to Article 5 (1) or (3) meets the following requirements, all of the businesses shall be construed as a single business for the purposes of this Act:

1. The owner of the relevant businesses must be the same person;

2. The period for each business shall be fixed;

3. Types, etc. of the relevant businesses shall meet the requirements prescribed by Presidential Decree.

(2) Where a business owner, other than business owners subject to blanket application under paragraph (1), intends to be subject to this Act by construing all of the businesses satisfying the requirements specified in paragraph (1) 1 (limited to the same type of business prescribed by the Minister of Employment and Labor, in cases of industrial accident insurance) as a single business, he or she shall obtain approval from COMWEL; and where the relevant business owner obtains approval from COMWEL, he or she shall become subject to blanket application from the day following the date COMWEL receives an application for approval for the blanket application relationship from the business owner. In such cases, the business owner shall be continuously subject to blanket application for all of the relevant businesses even during the insurance years following the insurance year, unless the blanket application relationship is terminated pursuant to paragraph (3). <Amended on Jun. 4, 2010; Jan. 26, 2021>

(3) Where a business owner subject to blanket application under paragraph (2) intends to terminate the blanket application relationship, he or she shall obtain approval from COMWEL. In such cases, the termination of the blanket application relationship shall become effective, starting from the insurance relationship for the following insurance year.

(4) Where a business owner subject to blanket application under paragraph (1) fails to meet the requirements specified in paragraph (1) 3, he or she shall be deemed to have obtained approval for blanket application pursuant to paragraph (2) and thus, subject to this Act; and where the business owner intends to terminate the blanket application relationship, paragraph (3) shall apply.

[This Article Wholly Amended on Dec. 30, 2009]

Article 11(Reporting on Insurance Relationship) #

(1) A business owner shall report the formation or termination of an insurance relationship to COMWEL, within 14 days from the date the insurance relationship is formed if he or she becomes an insurance policyholder naturally pursuant to Article 5 (1) or (3); and within 14 days from the date the insurance relationship is terminated if it is terminated due to discontinuance, termination, etc. of a business: Provided, That in any of the following businesses, a report on the formation of the relevant insurance relationship shall be filed based on the classification thereof:

1. A business terminated within 14 days from the date the relevant insurance relationship is formed: By the day preceding the date the business is terminated;

2. A business for which the application of the Industrial Accident Compensation Insurance Act is determined based on the number of regular workforce employed for a specified period as prescribed by Presidential Decree, because it is unclear, at the commencement of the business, whether the business is subject to that Act, among businesses prescribed by Presidential Decree under the proviso to Article 6 of the Industrial Accident Compensation Insurance Act: Within 14 days after the specified period expires.

(2) A business owner shall report the establishment or termination of the blanket application relationship to COMWEL, within 14 days from the date he or she starts the first of the relevant businesses if the businesses are subject to blanket application pursuant to Article 8 (1); and within 14 days from the date the blanket application relationship is terminated if it is terminated due to discontinuance, termination, etc. of the businesses subject to blanket application.

(3) The owner of a business subject to blanket application under Article 8 (1) or (2), shall report the commencement or termination of the businesses to COMWEL within 14 days, respectively, from the commencement dates and termination dates (limited to employment insurance, if a report is filed on the termination of a business) of the respective businesses (excluding any business reported pursuant to paragraph (1)): Provided, That in cases of a business terminated within 14 days from the commencement date thereof, a report shall be filed by the day preceding the date the business is terminated.

[This Article Wholly Amended on Dec. 30, 2009]

Article 13(Insurance Premiums) #

(1) In order to cover expenses incurred in operating an insurance business, the following insurance premiums shall be collected from policyholders: <Amended on Jan. 27, 2010>

1. Insurance premiums for employment security and vocational skills development programs, as well as for unemployment benefits (hereinafter referred to as "employment insurance premiums");

2. Insurance premiums for industrial accident insurance (hereinafter referred to as "industrial accident insurance premiums").

(2) The employment insurance premium to be paid by an employee who is an employment insurance policyholder, shall be the amount calculated by multiplying his or her total remuneration, by 1/2 of the insurance premium rate for unemployment benefits referred to in Article 14 (1): Provided, That an employee who is not paid the remuneration defined in the main clause of subparagraph 3 of Article 2 by his or her business owner, shall pay the amount calculated by multiplying the total amount of money and goods construed as his or her remuneration under the proviso of subparagraph 3 of Article 2, by the insurance premium rate for unemployment benefits referred to in Article 14 (1); and an employee, who is paid the remuneration defined in the main clause of subparagraph 3 of Article 2 by his or her business owner during the period of temporary leave or under similar conditions and also constitutes the grounds determined and publicly notified by the Minister of Employment and Labor, shall pay the amount calculated by multiplying the total remuneration paid to him or her during such period or under such conditions, by the insurance premium rate for unemployment benefits referred to in Article 14 (1). <Amended on Jan. 27, 2010; Jul. 21, 2011>

(3) Notwithstanding paragraph (1), insurance premiums for unemployment benefits, of the employment insurance premiums, shall not be collected from persons employed (excluding those who have been eligible beneficiaries before the age of 65 and continue to be employed at or after the age of 65) or self-employed at or after the age of 65 pursuant to Article 10 (2) of the Employment Insurance Act. <Amended on Jun. 4, 2013; Jan. 15, 2019>

(4) The employment insurance premium to be paid by a business owner pursuant to paragraph (1), shall be the aggregate of individual amounts calculated by multiplying the total remuneration (excluding both the total amount of money and goods deemed remuneration and the total remuneration referred to in the proviso of paragraph (2)) of each individual employee engaging in the relevant business who is an employment insurance policyholder, by the following respective insurance premium rates: <Amended on Jul. 21, 2011; Jun. 4, 2013>

1. The insurance premium rate for employment security and vocational skills development programs referred to in Article 14 (1);

2. 1/2 of the insurance premium rate for unemployment benefits.

(5) The industrial accident insurance premium to be paid by a business owner pursuant to paragraph (1), shall be the aggregate of individual amounts calculated by multiplying the total remuneration of each individual employee engaging in a business operated by such business owner, by the following industrial accident insurance premium rates: Provided, That where falling under Article 37 (4) of the Industrial Accident Compensation Insurance Act, the amount shall be calculated by multiplying only the industrial accident insurance premium rate referred to in subparagraph 1: <Amended on Jun. 4, 2013; Oct. 24, 2017>

1. The industrial accident insurance premium rate applied to the same business type as those under Article 14 (3) through (6);

2. The industrial accident insurance premium rate under Article 14 (7).

(6) Where it is impracticable to determine an estimated total remuneration referred to in Article 17 (1) or the total remuneration referred to in Article 19 (1), such remuneration may be determined on the basis of the ratio of labor determined and publicly notified by the Minister of Employment and Labor, as prescribed by Presidential Decree. <Amended on Jun. 4, 2010>

[This Article Wholly Amended on Dec. 30, 2009]

Article 14(Determination of Insurance Premium Rates) #

(1) The employment insurance premium rate shall be determined by Presidential Decree within the limit of 30/1,000 based on trends for insurance balance, economic conditions, etc., by classifying it into the insurance premium rate for employment security and vocational skills development programs and the insurance premium rate for unemployment benefits.

(2) The employment insurance premium rate referred to in paragraph (1), if it is to be determined or altered, shall undergo deliberation by the Employment Insurance Committee established under Article 7 of the Employment Insurance Act.

(3) The industrial accident insurance premium rate for occupational accidents under Article 37 (1) 1, 2 and 3 (a) of the Industrial Accident Compensation Insurance Act (hereafter referred to as “industrial accident insurance premium rate” in paragraphs (4) through (6)) shall be determined by Ordinance of the Ministry of Employment and Labor for each type of business, based on the ratio of the total industrial accident insurance benefits to the total remuneration during the preceding three years from June 30 each year, in consideration of an amount required for industrial accident insurance benefits, including pensions, etc. specified in the Industrial Accident Compensation Insurance Act, and expenses incurred in preventing accident and promoting the welfare of affected employees. In such case, insurance benefits paid on grounds of occupational accidents under Article 37 (1)　3 (b) shall not be included in the total industrial accident insurance benefits. <Amended on Jun. 4, 2010; Oct. 24, 2017>

(4) Notwithstanding paragraph (3), the industrial accident insurance premium rate of a business for which three years have not passed since an industrial accident insurance relationship was formed, shall be separately determined by the Minister of Employment and Labor for each type of business, after deliberation by the Industrial Accident Compensation Insurance and Prevention Deliberation Committee established under Article 8 of the Industrial Accident Compensation Insurance Act, as prescribed by Ordinance of the Ministry of Employment and Labor. <Amended on Jun. 4, 2010>

(5) Where the Minister of Employment and Labor determines the industrial accident insurance premium rate pursuant to paragraph (3), he or she shall ensure that the industrial accident insurance premium rate of a particular type of business does not exceed 20 times the average industrial accident insurance premium rate of all businesses. <Amended on Jun. 4, 2010>

(6) Where the industrial accident insurance premium rate of a particular type of business determined pursuant to paragraph (3) is raised or lowered, the Minister of Employment and Labor shall adjust it by up to 30/100 of the industrial accident insurance premium rate for the immediately preceding insurance year. <Amended on Jun. 4, 2010>

(7) The industrial accident insurance premium rate for occupational accidents under Article 37 (1) 3 (b) of the Industrial Accident Compensation Insurance Act shall be determined, no matter what type of business is, by Ordinance of the Ministry of Employment and Labor, taking into account the amount required for industrial accident insurance benefits including pensions for the accidents pursuant to that Act, the costs required for accident prevention or improvement of welfare for affected employees, etc. <Newly Inserted on Oct. 24, 2017>

[This Article Wholly Amended on Dec. 30, 2009]

Article 15(Special Cases concerning Insurance Premium Rates) #

(1) In cases of a business prescribed by Presidential Decree for which three years have passed as of September 30 each year since an employment insurance relationship was formed, if the ratio of the amount of unemployment benefits to the insurance premium for the relevant unemployment benefits during the three years before September 30 of the relevant year constitutes the ratio prescribed by Presidential Decree, the rate raised or lowered based on the standard prescribed by Presidential Decree by up to 40/100 of the insurance premium rate for unemployment benefits applicable to such business, may be set as the insurance premium rate for unemployment benefits for such business for the following insurance year, notwithstanding Article 14 (1).

(2) In cases of a business prescribed by Presidential Decree for which three years have passed as of June 30 each year since an industrial accident insurance relationship was formed, if the ratio of the amount of industrial accident insurance benefits (excluding insurance benefits paid on grounds of occupational accidents under Article 37 (1) 3 (b) of the Industrial Accident Compensation Insurance Act) to the industrial accident insurance premium (excluding the amount calculated by multiplying the industrial accident insurance premium rate pursuant to Article 13 (5) 2) during the three years before June 30 of the relevant year constitutes the ratio prescribed by Presidential Decree, the rate raised or lowered (hereinafter referred to as "individual performance rate") as prescribed by Presidential Decree by up to 50/100 of the industrial accident insurance premium rate under Article 13 (5) 1 applicable to such business based on the scale of business adding industrial accident insurance premium rate under Article 13 (5) 2, may be set as the industrial accident insurance premium rate for such business for the following insurance year, notwithstanding Article 14 (3) and (4). <Amended on Oct. 24, 2017; Apr. 13, 2021>

(3) When calculating the individual performance rate under paragraph (2), if an occupational accident that has happened to an employee of a contractor or a relevant contractor (referring to a contractor or a relevant contractor defined in subparagraphs 8 and 9 of Article 2 of the Occupational Safety and Health Act; hereafter in this Article the same shall apply) or to an employee of a temporary work agency (referring to a temporary work agency defined in subparagraph 3 of Article 2 of the Act on the Protection of Temporary Agency Workers; hereafter in this Article the same shall apply) is any of the following accidents, the amount of the industrial accident insurance benefits paid due to the accident shall be included in the amount of the industrial accident insurance benefits of the contractee (referring to a contractee defined in subparagraph 7 of Article 2 of the Occupational Safety and Health Act; hereafter in this Article the same shall apply), contractor (limited to cases falling under subparagraph 2), or user company (referring to a user company defined in subparagraph 4 of Article 2 of the Act on the Protection of Temporary Agency Workers; hereafter in this Article the same shall apply) with respect to the employee, as prescribed by Presidential Decree, in consideration of the responsibility for the occurrence of the accident and other factors: <Newly Inserted on Apr. 13, 2021>

1. An occupational accident that has happened to an employee of the contractor during the period of contracting, due to a violation of the obligations provided in Articles 58 or 59 of the Occupational Safety and Health Act by the contractee;

2. An occupational accident that has happened to an employee of a relevant contractor during the period of subcontracting, due to a violation of the obligations provided in Article 60 of the Occupational Safety and Health Act;

3. An occupational accident that has happened to an employee of a relevant contractor, due to a violation of the obligations provided in Articles 62 through 65 of the Occupational Safety and Health Act by the contractee;

4. An occupational accident that has happened to a temporary agency worker (referring to a temporary agency worker defined in subparagraph 5 of Article 2 of the Act on the Protection of Temporary Agency Workers; hereafter in this Article the same shall apply).

(4) Notwithstanding paragraphs (2) and (3), in cases of a business with a scale equal to or greater than that prescribed by Presidential Decree among businesses to which individual performance rates apply, if the number of persons who died in a line-of-duty accident during three years before June 30 each year (including all cases where employees directly employed in the relevant business and employees and temporary agency workers of contractors and relevant contractors died in an accident while performing their duties in the relevant business) is equal to or above the threshold prescribed by Presidential Decree, a different individual performance rate may apply as prescribed by Presidential Decree, taking into consideration whether the relevant business owner violates Article 57 (1) or (3) of the Occupational Safety and Health Act. <Newly Inserted on Apr. 13, 2021>

(5) Where the owner of a business prescribed by Presidential Decree, for which an industrial accident insurance relationship has been formed, is recognized by the Minister of Employment and Labor as having performed accident prevention activities for the safety and health of employees of the business, the rate lowered as prescribed by Presidential Decree by up to 30/100 of the industrial accident insurance premium rate under Article 13 (5) 1 applicable to such business after adding industrial accident insurance premium rate under Article 13 (5) 2, may be set as the industrial accident insurance premium rate (hereinafter referred to as "industrial accident prevention rate") for such business for the following insurance year, notwithstanding Article 14 (3) and (4). <Newly Inserted on Jun. 4, 2013; Oct. 24, 2017; Apr. 13, 2021>

(6) For purposes of applying the industrial accident prevention rate, the details of, and recognition period for, accident prevention activities, the period to which the industrial accident prevention rate is applied, and other necessary matters shall be prescribed by Presidential Decree, for each category of accident prevention activities performed by business owners. <Newly Inserted on Jun. 4, 2013; Jan. 26, 2021; Apr. 13, 2021>

(7) In cases of a business to which both the industrial accident insurance premium rates referred to in paragraphs (2) and (5) are applicable, the rate calculated by raising or lowering the value, which is obtained by aggregating the industrial accident insurance premium rate applicable to such business pursuant to Article 14 (3) or (4) and the rate raised or lowered, respectively, pursuant to paragraph (2) or (5) (if a raised rate and a lowered rate exist at the same time, the same value shall be offset mutually), shall be set as the industrial accident insurance premium rate for such business for the following insurance year. <Newly Inserted on Jun. 4, 2013; Apr. 13, 2021>

(8) The Minister of Employment and Labor shall revoke recognition of accident prevention activities, if a business subject to the industrial accident prevention rate falls under any of the following cases: <Newly Inserted on Jun. 4, 2013; Jan. 15, 2019; Apr. 13, 2021>

1. Where accident prevention activities are recognized by fraud or other improper means;

2. Where any serious accident defined in subparagraph 2 of Article 2 of the Occupational Safety and Health Act occurs during the recognition period for accident prevention activities: Provided, That this shall not apply to any accident prescribed by Presidential Decree, which is not directly related to the duties of business owners referred to in Article 5 of the Occupational Safety and Health Act;

3. Where any other grounds prescribed by Presidential Decree exist, such as where it is impracticable to recognize that the purpose of accident prevention activities has been accomplished.

(9) In cases of a business for which recognition of accident prevention activities has been revoked pursuant to paragraph (8) 1, the application of the industrial accident prevention rate therefor shall be revoked; and the industrial accident insurance premium for the period to which the industrial accident prevention rate was applied shall be recalculated and reimposed. <Newly Inserted on Jun. 4, 2013; Apr. 13, 2021>

(10) In cases of a business for which recognition of accident prevention activities has been revoked pursuant to paragraph (8) 2 or 3, the industrial accident insurance premium rate for such business for the following insurance year, shall be calculated by applying the industrial accident prevention rate based on the proportion of the recognition period for accident prevention activities in the relevant insurance year. <Newly Inserted on Jun. 4, 2013; Apr. 13, 2021>

(11) The Minister of Employment and Labor may entrust his or her duties concerning recognition of accident prevention activities referred to in paragraph (5) to an agency prescribed by Presidential Decree, which is an institution or organization equipped with professional human resources and facilities relating to occupational safety and health. <Newly Inserted on Jun. 4, 2013; Apr. 13, 2021>

(12) Matters necessary for applying the industrial accident prevention rate, procedures, etc. for recognizing, or revoking recognition of, accident prevention activities under paragraphs (5) and (8) shall be prescribed by Ordinance of the Ministry of Employment and Labor. <Newly Inserted on Jun. 4, 2013; Apr. 13, 2021>

[This Article Wholly Amended on Dec. 30, 2009]

Article 16-10(Reporting on Total Remuneration) #

(1) A business owner shall report to COMWEL the total remuneration, etc. paid to employees, artists, or workers in the previous year, by March 15 each year. In such cases, excluded herefrom are cases where a person who has paid the insurance premium under Article 48-2 (6) or 48-4 (3) has paid the insurance premium of a business owner, artist or worker through withholding. <Amended on Feb. 1, 2012; Jun. 9, 2020; Jan. 5, 2021>

(2) Where an insurance relationship is terminated due to discontinuance, termination, etc. of a business, the relevant business owner shall report the total remuneration, etc. paid to employees, artists, or workers to COMWEL, within 14 days from the date the insurance relationship is terminated. <Amended on Jun. 9, 2020; Jan. 5, 2021>

(3) In any of the following cases, a business owner shall report the name, address, etc. of an employee, artist or worker to COMWEL by the 15th day of the month in which the relevant employee is employed or the relevant artist or worker begins to provide labor: Provided, That a report need not be submitted with respect to employees prescribed by Presidential Decree, such as those whose contractual work hours are less than 60 hours for a month. <Amended on Jan. 5, 2021>

1. When it employs a new employee;

2. When a contract related culture and arts services under Article 77-2 (1) of the Employment Insurance Act (hereinafter referred to as "contract related to culture and arts services") is concluded;

3. When a labor contract (hereinafter referred to as "labor contract") is concluded under Article 77-6 (1) of the Employment Insurance Act;

(4) In any of the following cases, a business owner shall report to COMWEL the total remuneration paid to the relevant employee, artist, or worker, employment relationship, or the expiration date of a contract or labor contract related to culture and arts services, etc. by the 15th day of the month following the month in which the relevant employment relationship or contract expires: <Amended on Jan. 5, 2021>

1. When he or she terminates an employment relationship with an employee;

2. When he or she has completed a contract related to culture and arts services with an artist;

3. When a labor contract is terminated with a worker.

(5) Where any ground prescribed by Presidential Decree, such as temporary leave of an employee, artist or worker or his or her transfer to another place of business, arises, the relevant business owner shall report such fact to COMWEL, within 14 days from the date such ground arises. <Amended on Jun. 9, 2020; Jan. 5, 2021>

(6) Matter to be reported, the method and procedures for reporting under paragraphs (1) through (5), and other necessary matters shall be prescribed by Presidential Decree.

(7) Where a business owner, or the person placing an order or a primary contractor has reported matters referred to in paragraphs (3) through (5) to the Minister of Employment and Labor pursuant to Articles 15, 77-2 (3), 77-5 (1) and 77-10 (1), the report referred to in paragraphs (3) through (5) may be omitted. <Amended on Jan. 5, 2021>

(8) A business owner required to report the matters specified in paragraphs (1) through (5) shall do so by using information and communications networks or by submitting the relevant report in electronic recording media, such as compact discs: Provided, That a business owner of such size as prescribed by Presidential Decree may file a relevant report in writing. <Amended on Jun. 9, 2020>

[This Article Newly Inserted on Jan. 27, 2010]

Article 17(Reporting and Payment of Estimated Insurance Premiums for Construction Business) #

(1) The owner of a business referred to in Article 16-2 (2) (hereafter in Articles 17 through 19, the same shall apply) shall report and pay to COMWEL, the amount (hereinafter referred to as "estimated insurance premium") calculated by multiplying the estimated total remuneration (the total remuneration paid to employees employed in the previous year, in cases prescribed by Presidential Decree) to be paid to employees (excluding employees exempt from application under Articles 10 and 10-2 of the Employment Insurance Act, where the employment insurance premium is calculated; hereafter in this Article, the same shall apply) who are to be employed during each insurance year (the period from the date of formation of an insurance relationship to the end of the relevant insurance year, if the insurance relationship is formed during the insurance year), by the employment insurance rate and the industrial accident insurance premium rate, respectively, by not later than March 31 of the relevant insurance year (70 days from the date of formation of an insurance relationship if the insurance relationship is formed during the insurance year; and the day preceding the date the relevant business is terminated, in cases of a fixed-period business which is terminated within 70 days, such as construction projects), as prescribed by Presidential Decree: Provided, That where the deadline for reporting and paying estimated insurance premiums for the relevant insurance year is later than the deadline for reporting and paying finalized insurance premiums referred to in Article 19, the deadline for reporting and paying finalized insurance premiums for the relevant insurance year, shall be the deadline for reporting and paying estimated insurance premiums for the relevant insurance year. <Amended on Jan. 27, 2010; Jan. 15, 2019>

(2) Where a business owner fails to report under paragraph (1) or where matters are falsely reported, COMWEL shall investigate the facts to calculate and collect the estimated insurance premium; and where any amount has already been paid, it shall collect a shortage.

(3) A business owner may pay the estimated insurance premium referred to in paragraph (1) in installments, as prescribed by Presidential Decree.

(4) Where a business owner fully pays the estimated insurance premium subject to installment payments under paragraph (3), by the payment deadline referred to in paragraph (1), an amount prescribed by Ordinance of the Ministry of Employment and Labor up to 5/100 of the estimated insurance premium shall be reduced. <Amended on Jan. 27, 2010; Jun. 4, 2010>

(5) Where the estimated insurance premium already reported exceeds the estimated insurance premium to be reported under this Act (excluding cases specified in Article 18 (2)), the relevant business owner who has reported the estimated insurance premium within the deadline referred to in paragraph (1), may file an application with COMWEL for correction of the estimated insurance premium initially reported, within one year after the deadline referred to in paragraph (1).

(6) Matters necessary for applications to correct the estimated insurance premium under paragraph (5) and to notify the results thereof, shall be prescribed by Presidential Decree.

[This Article Wholly Amended on Dec. 30, 2009]

[Title Amended on Jul. 27, 2010]

Article 19(Reporting, Payment, and Settlement of Finalized Insurance Premiums for Construction Business) #

(1) A business owner shall report to COMWEL, the amount (hereinafter referred to as "finalized insurance premium") calculated by multiplying the total remuneration paid (including the amount determined to be paid) to employees (excluding employees exempt from application under Articles 10 and 10-2 of the Employment Insurance Act, where the employment insurance premium is calculated) who were employed by the end of each insurance year (the day preceding the date an insurance relationship is terminated, if the insurance relationship is terminated during the insurance year), by the employment insurance premium rate and the industrial accident insurance premium rate, respectively, by not later than March 31 of the following insurance year (30 days from the date an insurance relationship is terminated, in cases of a business the insurance relationship of which is terminated during the insurance year), as prescribed by Presidential Decree: Provided, That where a business owner is the State or a local government, it may file a report by the end of the relevant insurance year (30 days from the date an insurance relationship is terminated, in cases of a business the insurance relationship of which is terminated during the insurance year). <Amended on Jan. 27, 2010; Jan. 15, 2019>

(2) Where the amount of the estimated insurance premium paid or additionally collected pursuant to Article 17 or 18 (1) exceeds the amount of the finalized insurance premium referred to in paragraph (1), COMWEL shall return the excess amount to the relevant business owner; and where the former is less than the latter, the relevant business owner shall pay the shortage by not later than March 31 of the following insurance year (30 days from the date an insurance relationship is terminated, in cases of a business the insurance relationship of which is terminated during the insurance year): Provided, That where a business owner is the State or a local government, it may pay it by the end of the relevant insurance year (30 days from the date the insurance relationship is terminated, in cases of a business the insurance relationship of which is terminated during the insurance year).

(3) Where the deadline for reporting and paying finalized insurance premiums for the relevant insurance year is later than the deadline for reporting and paying finalized insurance premiums for the following insurance year, the deadline for reporting and paying finalized insurance premiums for the following insurance year, shall be the deadline for reporting and paying finalized insurance premiums for the relevant insurance year, notwithstanding paragraphs (1) and (2).

(4) Where a business owner fails to report under paragraph (1) or where matters are falsely reported, COMWEL shall investigate the facts to calculate the finalized insurance premium; and then collect all of the finalized insurance premium from a business owner who has not paid the estimated insurance premium, and shall return the excess amount to, or collect the shortage from, a business owner who has paid the estimated insurance premium, if any difference exists between the estimated insurance premium already paid and the finalized insurance premium. In such case, where COMWEL investigates the facts, it shall notify the relevant business owner of its investigation plan in advance.

(5) Where the finalized insurance premium already reported is less than the finalized insurance premium to be reported under this Act, the relevant business owner who has reported the finalized insurance premium by the deadline referred to in paragraph (1), may file a revised report on the finalized insurance premium before the investigation plan is notified under the latter part of paragraph (4).

(6) Matters necessary for entries in a revised report on the finalized insurance premium and procedures for filing the report, shall be prescribed by Ordinance of the Ministry of Employment and Labor. <Amended on Jun. 4, 2010>

(7) Article 17 (5) and (6) shall apply mutatis mutandis to reports on the finalized insurance premium under paragraph (1). In such cases, "estimated insurance premium" in Article 17 (5) and (6), shall be construed as "finalized insurance premium".

[This Article Wholly Amended on Dec. 30, 2009]

[Title Amended on Jul. 27, 2010]

Article 22-3(Special Cases concerning Exemption from Industrial Accident Insurance Premiums) #

(1) If a business owner who obtains labor from a worker defined in subparagraph 1 of Article 91-15 of the Industrial Accident Compensation Insurance Act (hereinafter referred to as "worker covered by industrial accident insurance") files any of the following reports, industrial accident insurance premiums, additional charges, and arrears (hereinafter referred to as "industrial accident insurance premiums, etc.") may be fully or partially exempted for the period prior to the date when such business owner files a report on the provision of labor by a worker covered by industrial accident insurance (referring to a report on the date of obtaining labor from a worker covered by industrial accident insurance for the first time, on the details of work of such worker, and on other relevant things; hereinafter the same shall apply): <Amended on Jan. 5, 2021; Jun. 10, 2022>

1. A report on an insurance relationship formed pursuant to Article 7 or a report on the provision of labor by the relevant worker covered by industrial accident insurance under Article 48-6 (8);

2. A report on the provision of labor by the relevant worker covered by industrial accident insurance under Article 48-6 (8), if the relevant business owner has already filed a report on an insurance relationship formed pursuant to Article 7.

(2) The percentage of exemption of industrial accident insurance premiums, etc. under paragraph (1) shall be in accordance with the following classification: <Newly Inserted on Jan. 5, 2021>

1. Where a business owner files a report under any subparagraph of paragraph (1) by December 31, 2021: All of the industrial accident insurance premiums, etc.;

2. Where a business owner files a report under any subparagraph of paragraph (1) from January 1, 2022 to December 31, 2022: 50/100 of industrial accident insurance premiums, etc.

[This Article Wholly Amended on Feb. 1, 2012]

[Title Amended on Jan. 5, 2021]

[This Article shall remain effective until December 31, 2022 pursuant to Article 2 of the Addenda (Act No. 17858, Jan. 5, 2021)]

Article 23(Allocation and Refund of Overpaid Insurance Premiums) #

(1) Where COMWEL intends to refund an amount erroneously paid by a business owner, it shall preferentially allocate the amount to the insurance premium, etc. and recovered subsidy under Article 21-2 (hereinafter referred to as “recovered subsidy”) in the following order, and then determine to refund residual money, if any, to the business owner; and the Health Insurance Service shall pay such residual money to him or her: Provided, That any residual money from the estimated insurance premium referred to in Article 17, the finalized insurance premium referred to in Article 19, or from the money collectable under Article 26, shall be paid by COMWEL: <Amended on Jan. 27, 2010; Jun. 4, 2013; Jan. 15, 2019>

1. Expenses for disposition on default referred to in Article 28 (1);

2. The monthly insurance premium, estimated insurance premium, or finalized insurance premium;

3. Arrears referred to in Article 25 (1) and (3);

4. Additional dues referred to in Article 24;

5. Insurance benefits collectable under Article 26 (1);

6. A recovered subsidy.

(2) In cases falling under paragraph (1), an erroneously paid amount shall be allocated to the employment insurance premium, relevant money collectable, recovered subsidy, and expenses for disposition on default if the amount relates to employment insurance, and to the industrial accident insurance premium, relevant money collectable, and expenses for disposition on default if the amount relates to industrial accident insurance; and where there exist at least two kinds of insurance premiums, recovered subsidy, or other money and expenses for disposition on default collectable under this Act in the same order, priority shall be accorded to the insurance premium, recovered subsidy, or other money and expenses for disposition on default collectable under this Act, the payment deadline for whichever comes first. <Amended on Jan. 15, 2019>

(3) Where industrial accident insurance benefits are paid to a policyholder pursuant to Article 89 of the Industrial Accident Compensation Insurance Act, such benefits shall be preferentially allocated to the industrial accident insurance premium, or other money and expenses for disposition on default collectable under this Act (limited to money collectable and expenses for disposition on default which relate to industrial accident insurance), in the order specified in each subparagraph of paragraph (1); and then any residual money shall be paid to the relevant business owner.

(4) Where COMWEL allocates an erroneously paid amount to the industrial accident insurance premium, recovered subsidy, or other money and expenses for disposition on default collectable under this Act, or refunds the amount to the relevant business owner pursuant to paragraph (1) or (2), it shall add to the erroneously paid amount, an amount calculated based on the interest rate prescribed by Presidential Decree for the period from the date following the following relevant date to the date of allocation or refund thereof: <Amended on Jan. 27, 2010; Jan. 15, 2019>

1. Where an excess amount arises due to erroneous payment; double payment; or revocation of imposition of payment or decision on correction thereof after the payment is made: The relevant payment date;

2. Where an excess amount is refunded pursuant to Article 16-9 (3): The day classified as follows:

(a) Where a business owner reports within a deadline for reporting specified in Article 16-10 (1), (2), or (4): Seven days from such deadline for reporting;

(b) Where a business owner reports after a deadline for reporting specified in Article 16-10 (1), (2), or (4): Seven days from the date the business owner reports;

(c) Where a business owner fails to report as required under Article 16-10 (1), (2), or (4): The last day of the month in which the date COMWEL calculates an insurance premium pursuant to Article 16-9 (2) falls;

3. Where an excess amount arises due to the reduction of an insurance premium under Article 18 (2): Seven days after receipt of an application for reduction of the estimated insurance premium;

4. Where an excess amount is refunded pursuant to Article 19 (2) or (4): Seven days after receipt of a report on the finalized insurance premium.

(5) If COMWEL is unable to refund an amount it determined to refund under paragraph (1) to a business owner due to the death or unknown whereabouts of the business owner or for any cause prescribed by Presidential Decree, COMWEL shall determine that the employment insurance premium paid by an employee of the business owner (excluding employees of the businesses prescribed in Article 16-2 (2); hereafter in this paragraph and paragraph (6), the same shall apply) under Article 13 (2) out of the amount to be refunded shall be refunded directly to the employee upon application of the employee, and the Health Insurance Service shall pay the amount to the employee. <Newly Inserted on Jan. 15, 2019>

(6) If COMWEL finds that an employee received a refunded money under paragraph (5) by fraud or other improper means, COMWEL shall recover the refunded money: Provided, That no amount that does not exceed the amount prescribed by Presidential Decree shall be recovered. <Newly Inserted on Jan. 15, 2019>

(7) Procedures and methods for refund under paragraph (5) and other necessary matters shall be prescribed by Ordinance of the Ministry of Employment and Labor. <Newly Inserted on Jan. 15, 2019>

(8) Articles 27, 28, and 29 shall apply mutatis mutandis to recovery under paragraph (6). In such cases, the “Health Insurance Service” shall be construed as “COMWEL”. <Newly Inserted on Jan. 15, 2019>

[This Article Wholly Amended on Dec. 30, 2009]

Article 25(Collection of Arrears) #

(1) Where a business owner fails to pay the insurance premium or any other money collectable under this Act by the payment deadline referred to in Article 16-7, 17, or 19, the Health Insurance Service shall collect arrears by adding an amount equivalent to 1/1,500 of the insurance premium in arrears and any other money collectable thereto, each day from the date the payment thereof becomes overdue. In such cases, the arrears shall not exceed 20/1,000 of the insurance premium, etc. in arrears. <Amended on Jan. 27, 2010; Jul. 21, 2011; Mar. 24, 2014; Dec. 27, 2016; Jan. 26, 2021>

(2) The arrears referred to in paragraph (1) shall be calculated from the following relevant date: <Amended on Jan. 27, 2010; Jun. 10, 2022>

1. Date following the payment deadline specified in Article 16-7, for the insurance premium calculated pursuant to Article 16-3, 16-6 (1), 16-9 (1) or (2), 48-3 (2), or 48-6 (2);

2. Date following the payment deadline specified in Article 17 (1) or 19 (2) or (3), for the insurance premium referred to in Article 17 (1) or 19 (2);

3. Date following the payment deadline specified in Article 16-7, 17 (1), or 19 (2) or (3), for the money collectable under Article 16-9 (3), 17 (2), or 19 (4);

4. Date following the payment deadline notified by COMWEL pursuant to Article 27 (1), for the insurance premium referred to in Article 18.

(3) Where a business owner fails to pay any insurance premium or any other money collectable under this Act, the Health Insurance Service shall collect arrears equivalent to 1/6,000 of the insurance premium in arrears and any other money collectable, in addition to the arrears referred to in paragraph (1), each day from the date the payment thereof becomes 30 days overdue. In such cases, the arrears shall not exceed 50/1,000 of the insurance premium in arrears and any other money collectable. <Newly Inserted on Mar. 24, 2014; Dec. 27, 2016; Jan. 26, 2021>

(4) Notwithstanding paragraphs (1) and (3), the Health Insurance Service may not collect the arrears referred to in paragraphs (1) and (3), if the collection thereof is deferred pursuant to Article 140 of the Debtor Rehabilitation and Bankruptcy Act, or in any other cases prescribed by Presidential Decree where it is deemed inappropriate to collect the arrears. <Newly Inserted on Dec. 27, 2016>

[This Article Wholly Amended on Dec. 30, 2009]

Article 27(Notice and Overdue Notice on Money Collectable) #

(1) Where COMWEL or the Health Insurance Service intends to collect any insurance premium (excluding the insurance premiums referred to in Articles 17 (1) and 19 (2)) or other money collectable under this Act, it shall notify, in writing, the person liable for payment of the amount to be collected as well as the payment deadline: Provided, That where consent is given by a business owner who pays insurance premiums by means of automatic transfer pursuant to Article 22-2 (3), such notice may be given electronically through an information and communications network, as prescribed by Ordinance of the Ministry of Employment and Labor; and in such cases, the electronic notice shall be deemed to have reached the relevant business owner when it is input into the computer, etc. designated by the business owner. <Amended on Jan. 27, 2010; Jun. 4, 2010>

(2) Where a policyholder fails to pay any insurance premium or other money collectable under this Act by the payment deadline, the Health Insurance Service shall give an overdue notice on the payment of the money collectable to the person liable for payment, setting a deadline. <Amended on Jan. 27, 2010>

(3) Where the Health Insurance Service gives an overdue notice pursuant to paragraph (2), it shall issue a letter of overdue notice. In such cases, the payment deadline shall be at least ten days later than the date the letter of overdue notice is issued. <Amended on Jan. 27, 2010>

(4) Upon receipt of a request from a person liable for payment, the Health Insurance Service may make the demand referred to in paragraph (2) in the form of an electronic document by means of electronic document exchange, etc. In such cases, matters necessary for the methods, procedures, etc. for making demands by electronic documents shall be prescribed by Ordinance of the Ministry of Employment and Labor. <Newly Inserted on Jun. 10, 2022>

(5) Article 16-8 (3) shall apply mutatis mutandis to the time of arrival of the demand in the form of an electronic document under paragraph (4). In such cases, "notice" shall be construed as "demand". <Newly Inserted on Jun. 10, 2022>

(6) Overdue notice issued to any of the persons jointly or severally liable for payment under Article 28-4, shall be deemed effective for the other persons jointly or severally liable for payment as well. <Newly Inserted on Jan. 27, 2010; Jun. 10, 2022>

[This Article Wholly Amended on Dec. 30, 2009]

Article 27-3(Installment Payments of Insurance Premiums) #

(1) A business owner may file an application with the Health Insurance Service for approval for installment payments of overdue insurance premium and any other money collectable under this Act in any of the following cases: <Amended on Aug. 17, 2021>

1. Where a business owner who naturally becomes a policyholder pursuant to Article 5 (1) or (3) reports the formation of an insurance relationship under Article 11 at least one year after the date the insurance relationship under Article 7 is formed;

2. Where the payment deadline was extended pursuant to Article 39, but the business owner fails to make payments at least three times, past the extended deadline.

(2) Deleted. <Jan. 15, 2019>

(3) The Health Insurance Service may approve the installment payment of the insurance premium and other money collectable under this Act by verifying a business owner’s ability to pay if the business owner files an application under paragraph (1). <Amended on Jan. 27, 2010; Jan. 15, 2019>

(4) Where a business owner who has obtained approval for installment payments pursuant to paragraph (3) falls under any of the following cases, the Health Insurance Service may revoke its approval therefor and collect, in lump sum, the insurance premium and other money collectable under this Act subject to installment payments: <Amended on Jan. 27, 2010>

1. Where the relevant business owner fails at least twice to pay the insurance premium and other money collectable under this Act subject to installment payments, without good cause;

2. Where any ground specified in any subparagraph of Article 27-2 (1) arises.

(5) Procedures and method for approving or revoking installment payments, the period for installment payments, and verification of the ability to pay under paragraphs (1), (3), and (4), and other necessary matters shall be prescribed by Ordinance of the Ministry of Employment and Labor. <Amended on Jun. 4, 2010; Jan. 15, 2019>

[This Article Wholly Amended on Dec. 30, 2009]

Article 28-3(Succession to Liability to Make Payment Caused by Inheritance) #

(1) When inheritance commences, the relevant heir (including a testamentary donee by a universal title referred to in Article 1078 of the Civil Act; hereinafter the same shall apply) or administrator of inherited property referred to in Article 1053 of the Civil Act (hereinafter referred to as "administrator of inherited property") shall be liable to pay, within the limit of inherited property, any insurance premium and other money and expenses for disposition on default collectable under this Act, which are imposed on or must be paid by, the relevant decedent.

(2) Where at least two heirs exist in cases falling under paragraph (1), each heir shall be liable to jointly or severally pay, within the limit of inherited property, any insurance premium and other money and expenses for disposition on default collectable under this Act calculated based on the shares of inheritance under Articles 1009, 1010, 1012, and 1013 of the Civil Act, which are imposed on or must be paid by, the relevant decedent. In such cases, the relevant heirs shall determine a representative, from among themselves, who is to pay the insurance premium and other money and expenses for disposition on default collectable under this Act that must be paid by the decedent; and shall file a report with the Health Insurance Service thereon, as prescribed by Presidential Decree. <Amended on Jan. 27, 2010>

(3) Where any heir is unascertainable in cases falling under paragraph (1), a notice or overdue notice on payment or any other necessary matters that must be given to the decedent in connection with the insurance premium and other money and expenses for disposition on default collectable under this Act, shall be given to the relevant administrator of inherited property.

(4) Where any heir is unascertainable and no administrator of inherited property exists, in cases of falling under paragraph (1), the Health Insurance Service may request a court having jurisdiction over the relevant decedent's address to appoint an administrator of inherited property. <Amended on Jan. 27, 2010>

(5) In cases falling under paragraph (1), any disposition or procedure taken for the decedent, shall be effective for the relevant heir or administrator of inherited property as well.

[This Article Wholly Amended on Dec. 30, 2009]

Article 28-6(Disclosure of Personal Information of Persons in Arrears with Large Amount or in Habitual Arrears) #

(1) With respect to persons in arrears with any insurance premium and other money and expenses for disposition on default collectable under this Act (including the insurance premium and other money and expenses for disposition on default collectable under this Act, which have been written off under Article 29 but for which the extinctive prescription of right to collect has not been completed), the total amount of which is at least one billion won and which have been in arrears for more than two years from the day following the payment deadline specified in this Act, the Health Insurance Service may disclose their personal information, the amount in arrears, etc. (hereafter in this Article, referred to as "personal information, etc."): Provided, That this shall not apply where any administrative appeal or administrative litigation is pending or where any other ground prescribed by Presidential Decree, such as partial payment of the amount in arrears, exists. <Amended on Jan. 27, 2010>

(2) In order to deliberate on whether to disclose personal information, etc. of persons in arrears under paragraph (1), the Deliberative Committee on Disclosure of Insurance Premium Information (hereafter in this Article, referred to as the "Committee") shall be established in the Health Insurance Service. <Amended on Jan. 27, 2010>

(3) The Health Insurance Service shall give persons determined subject to disclosure of personal information, etc. an opportunity to present any explanation, subject to deliberation by the Committee, by notifying them that they are subject to the disclosure; and shall select persons subject to the disclosure six months after the date of such notification, after having the Committee re-deliberate on the disclosure of personal information, etc. of persons in arrears, taking into account the fulfillment, etc. of their obligation to pay the amount in arrears. <Amended on Jan. 27, 2010>

(4) Personal information, etc. of persons in arrears under paragraph (1) shall be disclosed by publishing it in the Official Gazette or by posting it on the information and communications network for employment and industrial accidents or the web-site of the Health Insurance Service. <Amended on Jan. 27, 2010>

(5) Procedures relating to the disclosure of personal information, etc. of persons in arrears, the composition and operation of the Committee referred to in paragraphs (1) through (4), and other necessary matters shall be prescribed by Presidential Decree.

[This Article Wholly Amended on Dec. 30, 2009]

Article 29-3(Request for Provision of Financial Transaction Information) #

(1) Where necessary to inquire into property of any of the following defaulters, the Health Insurance Service may request a particular branch of a financial company, etc. defined in subparagraph 1 of Article 2 of the Act on Real Name Financial Transactions and Confidentiality to provide information or data relating to financial transactions (hereinafter referred to as "financial transaction information"), notwithstanding Article 4 of that Act; and the particular branch of the relevant financial company, etc. so requested shall provide such information: <Amended on Jul. 14, 2011; Jun. 4, 2013; Jan. 5, 2021>

1. A person whose total amount of the insurance premium in arrears for a period exceeding one year from the day following the payment deadline specified in this Act, and other money and expenses for disposition on default collectable under this Act is at least five million won;

2. A person whose total amount of the insurance premium, which has been unpaid at least three times a year and for which the payment deadline specified in this Act has passed, and other money and expenses for disposition on default collectable under this Act is at least five million won.

(2) Where the Health Insurance Service requests financial transaction information under paragraph (1), he or she shall do so in the standard form determined by the Financial Services Commission under Article 4 (2) of the Act on Real Name Financial Transactions and Confidentiality. <Amended on Jun. 4, 2013; Jan. 5, 2021>

(3) A request for financial transaction information under paragraph (1), shall be made to the minimum extent necessary to inquire into a defaulter's property.

(4) Where a financial company, etc. provides financial transaction information to the Health Insurance Service pursuant to paragraph (1), the financial company, etc. shall notify, in writing, the relevant traders of the major contents and use of the financial transaction information provided, person provided with such information, date of provision thereof, etc., within ten days from the date it provides such information. In such cases, Article 4-2 (4) of the Act on Real Name Financial Transactions and Confidentiality shall apply mutatis mutandis to the expenses incurred in making such notification. <Amended on Jul. 14, 2011; Jun. 4, 2013>

(5) Where the Health Insurance Service requests a financial company, etc. to provide financial transaction information pursuant to paragraph (1), he or she shall record such fact, and keep the relevant records for five years from the date he or she requests the financial transaction information. <Amended on Jul. 14, 2011; Jun. 4, 2013; Jan. 5, 2021>

(6) No person who has learned financial transaction information pursuant to paragraph (1), shall provide or divulge such financial transaction information to another person, or use it for other than its original purpose.

[This Article Newly Inserted on Dec. 30, 2009]

Article 31(Special Cases concerning Collection of Industrial Accident Insurance Premiums and Charges) #

(1) COMWEL or the Health Insurance Service shall collect industrial accident insurance premiums and other relevant money collectable under this Act; charges referred to in Articles 9 and 16 of the Wage Claim Guarantee Act and other money collectable; and allocated charges for the persons referred to in Article 31 (1) 1 of the Asbestos Injury Relief Act and other money collectable, in an integrated manner: <Amended on Jan. 27, 2010; Mar. 22, 2010>

(2) A business owner shall report on and pay the industrial accident insurance premium referred to in this Act; charges referred to in Articles 9 and 16 of the Wage Claim Guarantee Act; and allocated charges for the persons referred to in Article 31 (1) 1 of the Asbestos Injury Relief Act (hereinafter referred to as "charges"), in an integrated manner. <Amended on Jan. 27, 2010; Mar. 22, 2010>

(3) Where a business owner has paid the industrial accident insurance premium and charges (including arrears and additional dues related to such insurance premium and charges, respectively; hereafter in this Article, the same shall apply) pursuant to paragraph (1) or (2), he or she shall be deemed to have paid his or her share of the industrial accident insurance premium and charges, in the total amount thereof.

(4) COMWEL or the Health Insurance Service shall transfer the industrial accident insurance premiums and charges collected or paid pursuant to paragraph (1) or (2), to the Fund established under Article 95 of the Industrial Accident Compensation Insurance Act, the Fund established under Article 17 of the Wage Claim Guarantee Act, and the Fund established under Article 24 of the Asbestos Injury Relief Act, respectively. <Amended on Jan. 27, 2010; Mar. 22, 2010>

(5) The criteria and method for settling accounts and other necessary matters, where the industrial accident insurance premiums and charges are transferred to each relevant Fund pursuant to paragraph (4), shall be prescribed by Presidential Decree.

[This Article Wholly Amended on Dec. 30, 2009]

Article 33(Insurance Business Agencies) #

(1) An organization consisting of business owners, etc. established under the relevant Special Act; a corporation established with permission from the Minister of Employment and Labor under Article 32 of the Civil Act; or any other corporation, certified public labor practitioner, or tax accountant meeting the standards prescribed by Presidential Decree (hereinafter referred to as "corporation, etc.") may conduct business related to insurance (hereinafter referred to as "insurance business") delegated by business owners on their behalf, which such business owners must perform for local labor and employment agencies or COMWEL, such as reporting insurance premiums and reporting the insured for employment insurance. In such cases, the scope of business owners eligible to delegate insurance business and the scope of business eligible to be delegated to a corporation, etc., shall be prescribed by Presidential Decree. <Amended on Jun. 4, 2010; Mar. 24, 2014>

(2) Where a corporation, etc. intends to conduct insurance business pursuant to paragraph (1), it shall obtain authorization from COMWEL, as prescribed by Presidential Decree.

(3) Where a corporation etc. that has obtained authorization pursuant to paragraph (2) (hereinafter referred to as "insurance business agency") intends to change any authorized matters, it shall obtain authorization from COMWEL if they are matters prescribed by Presidential Decree, such as the area subject to delegation; and shall file a report with COMWEL if they are matters prescribed by Ordinance of the Ministry of Employment and Labor, such as the location. <Amended on Jun. 4, 2010>

(4) Where an insurance business agency intends to discontinue all or part of the business referred to in paragraph (1), it shall report to COMWEL thereon.

(5) If an insurance business agency falls under any of the following cases, COMWEL may revoke its authorization: Provided, That COMWEL shall revoke such authorization in the case of subparagraph 1: <Amended on Jun. 10, 2022>

1. Where the insurance business agency obtains authorization by fraud or other improper means;

2. Where the insurance business agency suspends insurance business for at least two months without good cause;

3. Where the insurance business agency operates insurance business by fraud or other improper means;

4. Where the insurance business agency has violated this Act or an order issued under this Act.

(6) An insurance business agency whose business is entirely discontinued pursuant to paragraph (4) or whose authorization is revoked pursuant to paragraph (5) may not re-obtain authorization as an insurance business agency for such period, not exceeding one year after the date the report on discontinuation of business is filed or the authorization is revoked, as prescribed by Presidential Decree. <Newly Inserted on Jun. 10, 2022>

(7) Other matters necessary for revoking the authorization of an insurance business agency, etc. shall be prescribed by Presidential Decree. <Newly Inserted on Jun. 10, 2022>

[This Article Wholly Amended on Dec. 30, 2009]

Article 40(Requests to Provide Materials) #

(1) Where COMWEL or the Health Insurance Service intends to obtain any data prescribed by Presidential Decree, such as data on earned income, national taxes, local taxes, land, buildings, health insurance, and national pension, or to use relevant computer networks to conduct affairs concerning the formation and termination of an insurance relationship; subsidization for employment insurance premiums; imposition and collection of insurance premiums; settlement of the accounts of insurance premiums; or collection of arrears or money collectable under this Act, it may request the heads of relevant agencies to provide cooperation in writing stating the use, etc. thereof. In such cases, the heads of the relevant agencies shall comply with such request, unless there is a compelling reason not to do so. <Amended on Jun. 4, 2013>

(2) For the imposition and collection, etc. of insurance premiums for workers covered by industrial accident insurance, COMWEL may request institutions or organizations prescribed by Presidential Decree, such as contractees of projects that obtain labor from workers covered by industrial accident insurance (referring to contractees defined in subparagraph 7 of Article 2 of the Occupational Safety and Health Act) and insurance companies under the Insurance Business Act, to provide such data or information prescribed by Presidential Decree as is necessary for the imposition and collection, etc. of insurance premiums, including data or information about the amount of monthly remuneration of a worker covered by industrial accident insurance. In such cases, an institution or organization in receipt of such request shall comply with the request, unless there is a compelling reason not to do so. <Newly Inserted on Jun. 10, 2022>

(3) Commissions, fees, etc. shall be exempted for data provided to COMWEL or the Health Insurance Service pursuant to paragraph (1) or (2). <Amended on Jan. 27, 2010; Jun. 10, 2022>

[This Article Wholly Amended on Dec. 30, 2009]

Article 48-2(Special Cases concerning Employment Insurance for Artists) #

(1) The artists subject to employment insurance pursuant to Article 77-2 of the Employment Insurance Act and the business owners who have concluded a contract related to culture and arts services with them shall naturally become policyholders of employment insurance. <Amended on Jan. 5, 2021>

(2) An artist’s remuneration shall be an amount calculated by subtracting money and goods prescribed by Presidential Decree from business income under Article 19 of the Income Tax Act and other income under Article 21 of that Act. <Amended on Jan. 5, 2021>

(3) Notwithstanding Article 14, an employment insurance premium rate applicable to artists and business owners who have entered into a contract related to culture and arts services with them may be determined otherwise by Presidential Decree, subject to deliberation by the Employment Insurance Committee under Article 7 of the Employment Insurance Act, reflecting employment types and other factors. In such cases, the upper limit of employment insurance premiums may be prescribed by Presidential Decree in consideration of the amount equivalent to a certain ratio of the average amount of employment insurance premiums of insurance policyholders. <Amended on Jan. 5, 2021>

(4) An owner of a business subject to employment insurance under Article 77-2 of the Employment Insurance Act shall pay employment insurance premiums to be borne by the artist and employment insurance premiums to be borne by the business owner. In such cases, the business owner may pay the employment insurance premium to be borne by the artist by withholding it from the artist's remuneration, as prescribed by Presidential Decree.

(5) Where a business owner withholds the amount equivalent to the employment insurance premium pursuant to paragraph (4), he or she shall issue a statement of deduction to the artist. <Amended on Jan. 5, 2021>

(6) Notwithstanding paragraph (4), a person placing an order or the primary contractor shall pay an employment insurance premium to be borne by an artist who has reported the acquisition of insured status pursuant to Article 77-2 (3) of the Employment Insurance Act, as prescribed by Presidential Decree.

(7) A person required to pay employment insurance premiums pursuant to paragraph (6) shall pay employment insurance premiums by withholding them from the policyholders required to bear the relevant employment insurance premiums, as prescribed by Presidential Decree. In such cases, the relevant business owner, etc. shall be notified of the details of withholding.

(8) Any of the following relevant subparagraphs shall apply mutatis mutandis to an employment insurance relationship, etc. for artists. <Amended on Jan. 5, 2021>

1. Articles 5 (7), 6 (3), subparagraph 1 of Article 7, Article 10 (excluding subparagraph 2), Article 11 (1) (excluding subparagraph 2) and Article 12 shall apply mutatis mutandis to the formation and termination of an employment insurance relationship for artists. In such cases, "employee" shall be construed as "employee, artist, or worker", "when he or she no longer has employees" as "when he or she no longer has employees or the relevant contract is terminated", and "Article 5 (1)" as "paragraph (1)", respectively.

2. Articles 3, 13 (1) 1 and (2) (excluding the proviso of that paragraph) and (4) 2, 15 (1), 16-2 (1), 16-4, 16-6 through 16-8, and 16-9 (excluding the latter part of paragraph (1)), Articles 16-11, 16-12, and 18 (1) shall apply mutatis mutandis. In such cases, "employee" shall be construed as "artist," and "employment insurance premium rate" as "insurance premium rate under Article 48-2 (3)," respectively;

3. Articles 21, 21-2, 22-2 (excluding matters concerning estimated insurance premiums), Article 23 (excluding matters concerning estimated insurance premiums from among those specified in paragraph (1) 2 and subparagraph 4 of that paragraph), Article 25 (limited to matters concerning Articles 16-3, 16-6, 16-7, 16-9 and 18 (1)), Articles 26-2, 27, 27-2, 27-3, 28, 28-2 through 28-7, 29, 29-2, 29-3, 30, 38, and 39 shall apply mutatis mutandis to the subsidization and reduction of the employment insurance premiums for artists, the appropriation and refund of the overpaid amount, the collection of and demand for the payment of the employment insurance premiums and arrears. In such cases, "employee" shall be construed as "artist";

4. Articles 32 and 40 through 45 (excluding Article 43 (2)) shall apply mutatis mutandis to the service of documents concerning the employment insurance premiums for artists and other money collectable under this Act, the request for provision of data, the report, and investigation, etc. In such cases, "employee" shall be construed as "artist."

[This Article Newly Inserted on Jun. 9, 2020]

Article 48-3(Special Cases concerning Employment Insurance for Workers) #

(1) A worker subject to employment insurance under Article 77-6 of the Employment Insurance Act and a business owner who has entered into a labor contract with him or her (hereinafter referred to as "owner of a labor-providing business") shall naturally become policyholders of employment insurance.

(2) The amount of the monthly insurance premium (limited to employment insurance premiums) that COMWEL imposes on a worker each month pursuant to Article 16-2 (1) shall be obtained by multiplying the amount of the monthly remuneration by the employment insurance premium rate. In such cases, the methods of calculating the amount of the monthly remuneration, the applicable period, the standards for minimum amount, etc. shall be prescribed by Presidential Decree. <Newly Inserted on Jun. 10, 2022>

(3) The amount of remuneration of a worker shall be calculated by subtracting money and goods prescribed by Presidential Decree from business income under Article 19 of the Income Tax Act and other income under Article 21 of that Act: Provided, That, the amount of remuneration that serves as the basis for calculating the employment insurance premium for occupational categories prescribed by Presidential Decree, in recognition of the impracticability of ascertaining incomes in light of the characteristics of labor, shall be the amount publicly notified by the Minister of Employment and Labor. <Amended on Jun. 10, 2022>

(4) Notwithstanding Articles 13 and 14, employment insurance premiums and employment insurance premium rates that shall be borne by a worker and an owner of a labor-providing business may be determined otherwise by Presidential Decree, after reflecting the type of occupation, etc., subject to deliberation by the Employment Insurance Committee under Article 7 of the Employment Insurance Act. In such cases, the upper limit of employment insurance premiums may be prescribed by Presidential Decree in consideration of the amount equivalent to a certain ratio of the average amount of employment insurance premiums of insurance policyholders. <Amended on Jun. 10, 2022>

(5) A business owner shall report to COMWEL the details of labor provided by a worker, the amount of monthly remuneration, etc., as prescribed by Presidential Decree. <Newly Inserted on Jun. 10, 2022>

(6) An owner of a labor-providing business shall pay the employment insurance premium to be borne by a worker and the employment insurance premium to be borne by the business owner. In such cases, an owner of a labor-providing business may pay the employment insurance premium to be borne by a worker by withholding it from the worker's remuneration, as prescribed by Presidential Decree. <Amended on Jun. 10, 2022>

(7) If an owner of a labor-providing business has withheld the amount equivalent to employment insurance premiums pursuant to the latter part of paragraph (6), he or she shall issue a statement of deduction to the worker. <Amended on Jun. 10, 2022>

(8) With respect to the employment insurance relationship, etc., for a worker, the relevant provisions shall apply mutatis mutandis as follows: <Amended on Jun. 10, 2022>

1. Articles 5 (7), 6 (3), subparagraph 1 of Article 7, Article 10 (excluding subparagraph 2), 11 (1) (excluding subparagraph 2) and 12 shall apply mutatis mutandis to the formation and termination of an employment insurance relationship for workers. In such cases, "employee" shall be construed as "employee, worker, or artist", "when he or she no longer has employees" as "when he or she no longer has employees or the relevant contract is terminated", and "Article 5 (1)" as "paragraph (1)", respectively;

2. Articles 3, 13 (1) 1, (2) (excluding the proviso of that paragraph and the share of insurance premiums), and (4) 2 (excluding the share of insurance premiums), 15 (1), 16-2 (1), 16-4, 16-6 through 16-8, 16-9 (excluding the latter part of paragraph (1)), 16-11, 16-12, and 18 (1) shall apply mutatis mutandis to the calculation and imposition of employment insurance premiums on workers. In such cases, "employee" shall be construed as "worker", and "employment insurance premium rate" as "insurance premium rate under Article 48-3 (4)", respectively;

3. With regard to the support and reduction of employment insurance premiums, appropriation and refund of overpaid insurance premiums, collection of and demand for employment insurance premiums and arrears, etc. for a worker, Articles 21, 21-2, 22-2 (excluding matters concerning estimated insurance premiums), and Article 23 (excluding matters regarding estimated insurance premiums from among those prescribed in paragraph (1) 2 and subparagraph 4 of that paragraph), Article 25(limited to matters concerning Articles 16-3, 16-6, 16-7, 16-9 and 18 (1)), Articles 26-2, 27, 27-2, 27-3, 28, 28-2 through 28-7, 29, 29-2, 29-3, 30, 38 and 39 shall apply mutatis mutandis. In such cases, "employee" shall be construed as "worker";

4. Articles 32 and 40 through 45 (excluding Article 43 (2)) shall apply mutatis mutandis to the service of documents concerning the employment insurance premiums and other money collectable under this Act, the request for the provision of data, the report, and investigation, etc., to workers. In such cases, "employee" shall be construed as "worker".

[This Article Newly Inserted on Jan. 5, 2021]

Article 48-4(Special Cases concerning Labor Platform Operators) #

(1) Where a labor platform operator referred to in Article 77-7 (1) of the Employment Insurance Act (hereinafter referred to as "labor platform operator") enters into a contract for the use of the labor platform under that paragraph (hereinafter referred to as "contract for the use of a labor platform") with a business owner of a labor-providing business, he or she shall report the following matters to COMWEL no later than 15th day of the month following the month in which the date such contract commences or expires:

1. The name and address of the labor platform operator (the name and the place of business of the corporation, if the labor platform operator is a corporation);

2. The date an owner of a labor-providing business starts or stops to use a labor platform referred to in Article 77-7 (1) of the Employment Insurance Act for the relevant business;

3. Name and address of the business owner of labor- providing business (name of the corporation and location of its main office, in the case of a corporation);

4. Other matters determined by Ordinance of the Ministry of Employment and Labor.

(2) Where a labor platform operator and an owner of a labor-providing business conclude a contract on the use of the labor platform, COMWEL may request the labor platform operator to provide data or information prescribed by Presidential Decree, such as the number of times labor is provided and the price for the provision of labor. In such cases, the labor platform operator in receipt of the request shall comply therewith, unless there is a compelling reason not to do so.

(3) Notwithstanding Article 48-3 (6), where a labor platform operator reports the acquisition, etc. of insured status pursuant to Article 77-7 (1) of the Employment Insurance Act, he or she shall pay the amount of an employment insurance premium to be borne by a worker and the owner of a labor-providing business through withholding, as prescribed by Presidential Decree. <Amended on Jun. 10, 2022>

(4) Upon withholding an employment insurance premium under paragraph (3), a labor platform operator shall notify the relevant worker and the owner of a labor-providing business of the details of such withholding.

(5) Where deemed necessary for guidance on withholding, etc. for a labor platform operator, COMWEL or the Health Insurance Service may request the person to submit a report or relevant documents based on the following classification; in such cases, Articles 44 and 45 shall apply mutatis mutandis to requests for the submission of reports and relevant documents, investigations, etc.:

1. In cases of COMWEL or the Health Insurance Service: Requesting to submit reports and documents relating to work under paragraph (3);

2. In cases of COMWEL: Requiring its employees to enter an office of the relevant business entity and to make inquiries of persons concerned and investigate relevant documents.

(6) Matters necessary for the reporting and notification by labor platform operators, etc., requests and notification of the provision of data or information by COMWEL, requests and surveys for the reporting, etc. under paragraphs (1), (2) and (5) shall be prescribed by Ordinance of the Ministry of Employment and Labor.

(7) COMWEL may subsidize some of the expenses incurred by a labor platform operator in performing the duties related to the insurance business under this Act, as prescribed by Presidential Decree. <Newly Inserted on Jun. 10, 2022>

[This Article Newly Inserted on Jan 5, 2021]

Article 48-6(Special Cases concerning Industrial Accident Insurance for Workers Covered by Such Insurance) #

(1) The owner of a business that obtains labor from a worker covered by industrial accident insurance shall naturally become an industrial accident insurance policyholder.

(2) The monthly insurance premium (limited to industrial accident insurance premiums) that COMWEL imposes on a worker covered by the industrial accident insurance every month pursuant to Article 16-2 (1) shall be obtained by multiplying the amount of monthly remuneration that the business owner pays by the industrial accident insurance premium rate.

(3) The amount of monthly remuneration of a worker covered by industrial accident insurance under paragraph (2) shall be calculated by subtracting money and goods prescribed by Presidential Decree from business income provided in Article 19 of the Income Tax Act and other income provided in Article 21 of that Act: Provided, That, the amount of monthly remuneration of occupational categories prescribed by Presidential Decree, in recognition of the impracticability of ascertaining incomes in light of the characteristics of labor, shall be the amount publicly notified by the Minister of Employment and Labor.

(4) When a worker covered by industrial accident insurance of an occupational category provided in the proviso of paragraph (3) is unable to provide labor due to the occurrence of a ground for business suspension prescribed by Presidential Decree, such as an injury or illness, the relevant business owner shall report such fact to COMWEL within 14 days from the date such ground occurs, and if the business owner fails to report it within the relevant period, the worker covered by industrial accident insurance may report it. In such cases, the insurance premiums need not be imposed for a period during which the relevant ground occurs.

(5) Notwithstanding Articles 13 through 15, the industrial accident insurance premium rate of workers covered by industrial accident insurance may be determined otherwise by the Minister of Employment and Labor, after deliberation by the Industrial Accident Compensation Insurance and Prevention Deliberation Committee referred to in Article 8 of the Industrial Accident Compensation Insurance Act, taking into consideration the accident rate, etc.

(6) Each half of the industrial accident insurance premium referred to in paragraph (2) shall be borne by the relevant business owner and the worker covered by industrial accident insurance, respectively: Provided, That in cases of workers covered by industrial accident insurance who engage in the occupational categories prescribed by Presidential Decree in consideration of the degree, etc. of employment dependence, the relevant business owner shall bear the industrial accident insurance premium.

(7) The workers covered by industrial accident insurance and the relevant business owners prescribed by Presidential Decree in consideration of the accident rate, monthly remuneration, industrial accident insurance premium rate, types of labor provision, etc., of such workers, may be eligible for the reduction of or exemption from the industrial accident insurance premiums referred to in paragraph (2), as prescribed by Presidential Decree.

(8) A business owner shall report amount of the monthly remuneration, etc. of a worker covered by industrial accident insurance to COMWEL, as prescribed by Presidential Decree: Provided, That if a business owner fails to report, the worker covered by industrial accident insurance may file a report thereon, as prescribed by Presidential Decree.

(9) A report on the correction of the amount of the monthly remuneration of a worker covered by industrial accident insurance, the settlement of industrial accident insurance premiums, and other relevant matters shall be prescribed by Presidential Decree.

(10) Business owners shall pay industrial accident insurance premiums to be borne by workers covered by industrial accident insurance and industrial accident insurance premiums to be borne by the business owners.

(11) A business owner may pay industrial accident insurance premiums to be borne by a worker covered by industrial accident insurance by withholding them from the worker's remuneration, as prescribed by Presidential Decree. In such cases, a business owner shall issue a statement of deduction to the worker covered by industrial accident insurance.

(12) Matters necessary for reporting change of the insurance relationship of workers covered by industrial accident insurance shall be prescribed by Ordinance of the Ministry of Employment and Labor.

(13) With respect to the industrial accident insurance relationship of workers covered by industrial accident insurance and other similar matters, the following relevant provisions shall apply mutatis mutandis:

1. Articles 5 (7) and 6 (3), subparagraph 2 of Article 7, Article 10 (excluding subparagraph 2), and Articles 11 (1) 12 shall apply mutatis mutandis to the formation and termination of the industrial accident relationship with workers covered by industrial accident insurance; in such cases, "employee" shall be construed as "employee or worker covered by industrial accident insurance" and "when he or she no longer has employees" as "when he or she no longer has employees or ceases to obtain labor";

2. Articles 3, 13 (1) 2, 16-2, 16-4, 16-7, 16-8, 16-12, 17, 18 (1), 19, and 19-2 shall apply mutatis mutandis to the calculation and imposition of industrial accident insurance premiums for workers covered by industrial accident insurance; in such cases, "employee" shall be construed as "worker covered by industrial accident insurance" and "industrial accident insurance premium rate" as "industrial accident insurance premium rate under Article 48-6 (5)";

3. Articles 22-2, 23, 24, 25, 26, 26-2, 27, 27-2, 27-3, 28, 28-2 through 28-7, 29, 29-2, 29-3, 30, 38, and 39 shall apply mutatis mutandis to the reduction of and exemption from industrial accident insurance premiums on workers covered by industrial accident insurance, the appropriation and return of overpaid insurance premiums, the collection and the demand for payment of industrial accident insurance premiums and arrears, etc.; in such cases, "employee" shall be construed as "worker covered by industrial accident insurance";

4. Articles 32, 40 (1) and (3), and 41 through 45 shall apply mutatis mutandis to the service of documents concerning the industrial accident insurance premiums and any other money collectable under this Act, the request for the provision of data, the report, and investigation, etc., to workers covered by industrial accident insurance; in such cases, "employee" shall be construed as "worker covered by industrial accident insurance".

[This Article Newly Inserted on Jun. 10, 2022]

Article 48-7(Special Cases concerning Industrial Accident Insurance for Platform Operators) #

(1) A platform operator defined in subparagraph 3 of Article 91-15 of the Industrial Accident Compensation Insurance Act (excluding a platform operator falling under the proviso of subparagraph 4 of that Article of that Act; hereinafter referred to as "platform operator") shall report the following to COMWEL by 15th of the month following the month in which a business operator using a platform defined in subparagraph 4 of that Article of that Act (hereinafter referred to as "business operator using a platform") starts or ends using the online platform defined in subparagraph 1 (b) of that Article of that Act (hereinafter referred to as "online platform"):

1. The name and address of the platform operator (the name of the corporation and location of its main office, in cases of a corporation);

2. The date the business operator using a platform starts or ends using an online platform for the relevant business;

3. The name and address of the business operator using a platform (the name of the corporation and location of its main office, in cases of a corporation);

4. Other matters prescribed by Ordinance of the Ministry of Employment and Labor, such as information on the insurance relationship of a platform employee defined in subparagraph 2 of Article 91-15 of the Industrial Accident Compensation Insurance Act (hereinafter referred to as "platform employee").

(2) Where necessary to file a report pursuant to paragraph (1), a platform operator may request business operators using the relevant platform and platform employees to provide necessary data or information. In such cases, both a business operator using the platform and the platform employees in receipt of such request shall comply with the request unless there is a compelling reason not to do so.

(3) Notwithstanding the main clause of Article 48-6 (8), reports on the amount of monthly remunerations of platform employees, etc. shall be filed by the platform operator, as prescribed by Presidential Decree.

(4) Notwithstanding Article 48-6 (10) and (11), industrial accident insurance premiums borne by a platform employee and a business operator using a platform shall be withheld and paid by the platform operator, as prescribed by Presidential Decree: Provided, That the withholding and payment, etc. of industrial accident insurance premiums of platform employees who provide labor through an online platform prescribed by Presidential Decree shall be prescribed by Presidential Decree.

(5) Upon withholding an industrial accident insurance premium under paragraph (4), a platform operator shall notify the relevant platform employee and the business operator using the platform of the details of such withholding.

(6) A platform operator shall open an exclusive account for withholding and paying industrial accident insurance premiums in order to pay industrial accident insurance premiums pursuant to paragraph (4).

(7) Where deemed necessary to ensure a faithful payment of insurance premiums and others, COMWEL or the Health Insurance Service may request a current or former platform operator to submit reports or relevant documents or may conduct investigations on such platform operator based on the following classification: in such cases, Articles 44 and 45 shall apply mutatis mutandis to requests for the submission of reports and relevant documents, investigations, etc.:

1. In cases of COMWEL or the Health Insurance Service: Requesting to give reports and submit relevant documents relating to work under paragraph (4);

2. In cases of COMWEL: Requiring its employees to enter an office of the relevant platform operator and to make inquiries of relevant persons and investigate relevant documents.

(8) A platform operator shall retain information related to reporting, including information on the amount of monthly remunerations referred to in paragraph (3), for five years from the date the platform employee stops providing labor through the relevant online platform.

(9) COMWEL may subsidize some of the expenses incurred by a platform operator in performing the duties related to the insurance business under this Act, as prescribed by Presidential Decree.

(10) Matters necessary for reporting by a platform operator, etc., the request to file a report with COMWEL, and investigation by COMWEL, etc. under paragraphs (1) and (7) shall be prescribed by Ordinance of the Ministry of Employment and Labor.

[This Article Newly Inserted on Jun. 10, 2022]

Article 49-2(Special Cases concerning Self-Employed Persons) #

(1) A business owner employing no employee or less than 50 employees, who is a self-employed person meeting the requirements prescribed by Presidential Decree (hereinafter referred to as "self-employed person"), may construe himself or herself as an employee prescribed in this Act and purchase an employment insurance policy with approval from COMWEL.

(2) Even where a self-employed person who has purchased an insurance policy under paragraph (1) employs at least 50 employees, he or she shall be deemed insured if he or she intends to maintain the insured status.

(3) The amount of remuneration used as the basis for calculating the insurance premiums for self-employed persons, shall be determined and publicly notified by the Minister of Employment and Labor, taking into account income, levels of remuneration, etc. of self-employed persons.

(4) Where a self-employed person intends to apply for approval for the purchase of an insurance policy pursuant to paragraph (1), he or she shall select any of the amounts of remuneration publicly notified pursuant to paragraph (3), taking into account the level of benefits he or she desires to receive.

(5) Where a self-employed person intends to change the amount of remuneration selected pursuant to paragraph (4) in the following insurance year, he or she may file an application with COMWEL to change the amount of remuneration by selecting any of the amounts of remuneration publicly notified pursuant to paragraph (3), by December 20 of the immediately preceding year.

(6) Notwithstanding Article 13 (2) and (4), the employment insurance premium for employment security and vocational skills development programs as well as for unemployment benefits that must be paid by a self-employed person, shall be the amount calculated by multiplying the amount of remuneration selected pursuant to paragraph (4) or (5), by the employment insurance premium rate referred to in paragraph (7). In such case, where an insurance relationship is formed or terminated in the middle of a month, the relevant employment insurance premium shall be calculated on a daily pro rata basis. <Amended on Jan. 26, 2021>

(7) The employment insurance premium rate applicable to self-employed persons shall be determined by Presidential Decree within the limit of 30/1,000 in consideration of trends for insurance balance, economic conditions, etc., by classifying it into the insurance premium rate for employment security and vocational skills development programs and the insurance premium rate for unemployment benefits. In such case, the employment insurance premium rate shall be determined or changed after deliberation by the Employment Insurance Committee established under Article 7 of the Employment Insurance Act.

(8) The employment insurance premium referred to in paragraph (6), shall be imposed by COMWEL and collected by the Health Insurance Service each month.

(9) A self-employed person who is an employment insurance policyholder shall pay the insurance premium imposed each month, by the 10th day of the following month.

(10) Where a self-employed person who is an employment insurance policyholder fails to pay the monthly employment insurance premium imposed on him or her for six consecutive months, the relevant insurance relationship shall be terminated on the day immediately following the insured period to which the finally paid employment insurance premium belongs: Provided, That this shall not apply where the relevant self-employed person proves that he or she was unable to pay the employment insurance premium due to a natural disaster or any other unavoidable cause. <Amended on Jan. 15, 2019>

(11) Matters necessary for self-employed persons' applications to purchase employment insurance policies, approval therefor, and imposition, payment, etc. of insurance premiums shall be prescribed by Ordinance of the Ministry of Employment and Labor.

(12) Any of the following relevant subparagraphs shall apply mutatis mutandis to an employment insurance relationship, etc. for self-employed persons. In such case, "business owner" shall be construed as "self-employed person": <Amended on Jan. 15, 2019>

1. Article 5 (5) (excluding the latter part of that paragraph) and (7), subparagraph 3 of Article 7, and subparagraphs 1 through 3 of Article 10, shall apply mutatis mutandis to the formation and termination of an employment insurance relationship for self-employed persons;

2. Articles 23 (1), (2) and (4), 25, 26-2, and 27 shall apply mutatis mutandis to the allocation and refund of overpaid insurance premiums, etc.; collection of and demand for employment insurance premiums and overdue employment insurance premiums for self-employed persons;

3. Article 32 shall apply mutatis mutandis to service of documents relating to employment insurance premiums and other money collectable under this Act, to self-employed persons.

[This Article Wholly Amended on Jul. 21, 2011]

Article 49-5(Special Cases concerning Purchase of Industrial Accident Insurance Policy by Industrial Accident Insurance Management Organization) #

(1) Persons operating a labor supply business pursuant to Article 33 of the Employment Security Act (hereinafter referred to as "labor supply business entities"); business owners or the owners of goods supplied with employees from any labor supply business entity; an organization consisting of such business owners or owners of goods; or any other corporation or organization related to the labor supply business intends to establish an organization which is to become an industrial accident insurance policyholder (hereinafter referred to as "industrial accident insurance management organization"), it shall obtain approval from COMWEL.

(2) The industrial accident insurance management organization shall have the status as a policyholder referred to in Article 5 (3) from the day following the date it files an application for approval with COMWEL, and the industrial accident insurance relationship shall commence on the day.

(3) The industrial accident insurance relationship of the industrial accident insurance management organization shall be terminated in any of the following cases, and the date the insurance relationship is terminated shall be classified as follows:

1. Where the industrial accident insurance management organization obtains approval from COMWEL to terminate its status as a policyholder: The day following the date obtains approval therefor from COMWEL;

2. Where COMWEL deems that the industrial accident insurance management organization is unable to continuously maintain the industrial accident insurance relationship because the organization is not actually operated or due to any other ground and thus, it terminates the insurance relationship: The day following the date COMWEL notify its decision to terminate the insurance relationship.

(4) Where the industrial accident insurance management organization changes any matters approved pursuant to paragraph (1), it shall report such change to COMWEL.

(5) The industrial accident insurance premium to be paid by the industrial accident insurance management organization, shall be calculated based on the aggregate of remunerations paid to employees by a labor supply business entity, etc. constituting the industrial accident insurance management organization.

(6) A labor supply business entity, etc. constituting the industrial accident insurance management organization, shall be jointly or severally liable to pay the industrial accident insurance premium, additional dues, arrears, expenses for disposition on default, and money collectable under this Act.

(7) COMWEL may construe the industrial accident insurance management organization as an insurance business agency and thus, subsidize collection expenses or grant any other subsidies to such organization, as prescribed by Presidential Decree.

(8) Matters necessary for the requirements for approval, procedures for obtaining approval under paragraph (1), and reports referred to in paragraph (4) shall be prescribed by Ordinance of the Ministry of Employment and Labor.

[This Article Newly Inserted on Jul. 21, 2011]

[Previous Article 49-5 moved to Article 49-7 <Jul. 21, 2011>]

Article 50(Administrative Fine) #

(1) Any of the following persons shall be subject to an administrative fine not exceeding three million won: <Amended on Jan. 27, 2010; Jun. 9, 2020; Jan. 5, 2021; Jun. 10, 2022>

1. A person who fails to report insurance relationship under Article 11 (including cases applied mutatis mutandis pursuant to Articles 48-2 (8) 1, 48-3 (8) 1, and 48-6 (13) 1), change of insurance relationship under Article 12 (including cases applied mutatis mutandis pursuant to Articles 48-2 (8) 1, 48-3 (8) 1, and 48-6 (13) 1), the total amount of remuneration, etc. under Article 16-10, the estimated insurance premium under Article 17, or the finalized insurance premium under Article 19, or makes a false report thereof;

2. A person who refuses to provide financial transaction information without good cause, upon receipt of a request for the provision thereof under Article 29-3 (1) (including cases applied mutatis mutandis pursuant to Articles 48-2 (8) 3, 48-3 (8) 3, and 48-6 (13) 3);

3. A person who fails to comply with a request to provide data or information, in violation of Article 40 (2);

4. A person who fails to make a report or makes a false report, or fails to submit relevant documents or submits false documents in response to a request made pursuant to Article 44 (including cases applied mutatis mutandis pursuant to Articles 48-2 (8) 4, 48-3 (8) 4, and 48-6 (13) 4) and Articles 48-4 (5) 1 and 48-7 (7) 1;

5. A person who makes a false reply to questions referred to in Article 45 (1) (including cases applicable mutatis mutandis pursuant to Article 48-2 (8) 4) and Articles 48-4 (5) 2 and 48-7 (7) 2, or refuses, interferes with, or evades, an investigation conducted under that paragraph;

6. A person who fails to file a report on the amount of monthly remuneration, etc. referred to in Articles 48-6 (8) and 48-7 (3) or files a false report thereon;

7. A person who fails to open an exclusive account for withholding and paying industrial accident insurance premiums, in violation of Article 48-7 (6);

8. A person who fails to retain information related to reporting, including information on the amount of the monthly remunerations of platform employees, in violation of Article 48-7 (8).

(2) A person who fails to keep the books or other documents referred to in Article 36, or makes false entries therein, shall be subject to an administrative fine not exceeding 500 thousand won.

(3) An administrative fine referred to in paragraph (1) or (2) shall be imposed and collected by the Minister of Employment and Labor, as prescribed by Presidential Decree. <Amended on Jun. 4, 2010>

[This Article Wholly Amended on Dec. 30, 2009]

ACT ON THE COLLECTION OF INSURANCE PREMIUMS FOR EMPLOYMENT INSURANCE AND INDUSTRIAL ACCIDENT COMPENSATION INSURANCE

Article 1(Purpose) #

Article 2(Definitions) #

Article 3(Standard Remuneration) #

Article 4(Entities Conducting Insurance Business) #

Article 4-2(Reports or Applications by means of Information and Communications Networks) #

Article 5(Policyholders) #

Article 6(Deemed Subscribing to Insurance) #

Article 7(Date of Formation of Insurance Relationship) #

Article 8(Blanket Application for Businesses) #

Article 9(Blanket Application for Contracted Businesses) #

Article 10(Termination Date of Insurance Relationship) #

Article 11(Reporting on Insurance Relationship) #

Article 12(Reporting on Change in Insurance Relationship) #

Article 13(Insurance Premiums) #

Article 14(Determination of Insurance Premium Rates) #

Article 15(Special Cases concerning Insurance Premium Rates) #

Article 16(Withholding of Employment Insurance Premiums) #

Article 16-2(Imposition and Collection of Insurance Premiums) #

Article 16-3(Calculation of Monthly Insurance Premiums) #

Article 16-4(Calculation of Monthly Insurance Premiums on Daily Pro Rata Basis) #

Article 16-5(Special Cases concerning Calculation of Insurance Premiums) #

Article 16-6(Calculation of Monthly Insurance Premiums Based on Investigation) #

Article 16-7(Payment Deadline for Monthly Insurance Premiums) #

Article 16-8(Notice of Monthly Insurance Premiums) #

Article 16-9(Settlement of Insurance Premiums) #

Article 16-10(Reporting on Total Remuneration) #

Article 16-11(Revised Report) #

Article 16-12(Payment of Insurance Premiums by Credit Card) #

Article 17(Reporting and Payment of Estimated Insurance Premiums for Construction Business) #

Article 18(Measures following Raising or Lowering Insurance Premium Rates) #

Article 19(Reporting, Payment, and Settlement of Finalized Insurance Premiums for Construction Business) #

Article 19-2(Time of Changing Payment Method of Insurance Premiums) #

Article 20(Special Cases concerning Collection of Insurance Premiums) #

Article 21(Subsidization for Employment Insurance Premiums) #

Article 21-2(Restitution of Subsidies) #

Article 22 #

Article 22-2(Reduction of Insurance Premiums) #

Article 22-3(Special Cases concerning Exemption from Industrial Accident Insurance Premiums) #

Article 22-4(Special Cases concerning Restrictions on Support following Exemption from Industrial Accident Insurance Premiums) #

Article 23(Allocation and Refund of Overpaid Insurance Premiums) #

Article 23-2(Allocation of Industrial Accident Insurance-Related Medical Expenses) #

Article 24(Collection of Additional Dues) #

Article 25(Collection of Arrears) #

Article 26(Collection of Insurance Benefits from Industrial Accident Insurance Policyholders) #

Article 26-2(Priority Order of Collection of Money Collectable) #

Article 27(Notice and Overdue Notice on Money Collectable) #

Article 27-2(Collection before Payment Deadline) #

Article 27-3(Installment Payments of Insurance Premiums) #

Article 28(Dispositions on Default of Amount to be Collected) #

Article 28-2(Succession to Liability to Make Payment Caused by Merger of Corporation) #

Article 28-3(Succession to Liability to Make Payment Caused by Inheritance) #

Article 28-4(Joint Liability for Payment) #

Article 28-5(Application Mutatis Mutandis of the Civil Act to Liability for Joint and Several Payment) #

Article 28-6(Disclosure of Personal Information of Persons in Arrears with Large Amount or in Habitual Arrears) #

Article 28-7(Application Mutatis Mutandis of Framework Act on National Taxes) #

Article 29(Write-Off of Money Collectable) #

Article 29-2(Provision of Data on Default or Write-Off) #

Article 29-3(Request for Provision of Financial Transaction Information) #

Article 30(Precedence of Collection of Insurance Premiums) #

Article 31(Special Cases concerning Collection of Industrial Accident Insurance Premiums and Charges) #

Article 32(Service of Documents) #

Article 33(Insurance Business Agencies) #

Article 34(Notice to Insurance Business Agencies) #

Article 35(Obligations of Insurance Business Agencies) #

Article 36(Keeping of Books by Insurance Business Agencies) #

Article 37(Subsidization for Insurance Business Agencies) #

Article 38(Procedures for Receiving Insurance Premiums) #

Article 39(Extension of Payment Deadline) #

Article 40(Requests to Provide Materials) #

Article 41(Prescription) #

Article 42(Interruption of Prescription) #

Article 43(Extinctive Prescription of Rights upon Settlement of Insurance Premiums) #

Article 44(Reporting) #

Article 45(Inspection) #

Article 46(Delegation and Entrustment of Duties) #

Article 46-2(Guidance on and Supervision of Business) #

Article 47(Special Cases concerning Persons Dispatched Overseas) #

Article 48(Special Cases concerning On-the-Job Trainees) #

Article 48-2(Special Cases concerning Employment Insurance for Artists) #