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

Article 1(Purpose) #

The purpose of this Decree is to prescribe matters mandated by the Act on the Collection of Insurance Premiums for Employment Insurance and Industrial Accident Compensation Insurance and matters necessary for the enforcement thereof.

[This Article Wholly Amended on Sep. 29, 2010]

Article 2(Definitions) #

(1) The terms used in this Decree are defined as follows: <Amended on Nov. 1, 2011; Dec. 30, 2013; Mar. 22, 2016; Feb. 18, 2020>

1. The term "total construction work" means all the works performed in connection with, and in relation to each other, among the following types of construction work:

a. Civil engineering works, construction works, or any other works to build structures or works to remodel, repair, alter, or demolish buildings, which are performed to complete the final object of the relevant construction project;

b. Preparatory works, finishing works, etc. to perform each of the construction works specified in item a;

2. The term "total construction cost" means the contract price for the total construction work (including the value of materials converted into their market price where such materials are supplied by the project owner); provided, in the case of construction works which are not subject to restrictions on executors of construction works under Article 41 of the Framework Act on the Construction Industry and which are executed by a person other than a constructor as defined in subparagraph 7 of Article 2 of that Act, the total construction cost shall be the amount calculated by the method determined and publicly notified by the Minister of Employment and Labor;

3. The term "number of regular employees" means the following; provided, in the case of a business specified in the former part of Article 15(1)2, it shall mean the number of employees calculated under the latter part of that subparagraph:

a. Where a business has commenced before the relevant insurance year: The number calculated by dividing the sum of each number of employees employed as at the last day of each month in the preceding year, by the number of months of operation in the preceding year; provided, where it is impracticable to ascertain the number of employees in cases of a construction business, the number of employees means the number calculated based on the following calculation formula; and in such cases, "amount of construction performance" means the remainder after deducting the construction cost for a portion lawfully subcontracted under the Framework Act on the Construction Industry or any other relevant statutes, from the amount of total construction performance (referring to the total construction cost for a portion already completed out of the construction project executed in the relevant insurance year); and "average monthly remuneration for construction business" means the average remuneration calculated and publicly notified by the Minister of Employment and Labor based on the wages for a construction business employing at least five regular employees, which are specified in the survey on workforce of business entities prepared by the Minister of Employment and Labor, among designated statistics defined in Article 3 of the Statistics Act:

┌───────────────────── ----------------------------- ─┐

│ Amount of construction performance for the preceding year × labor cost ratio for the preceding year │

│────────────────────────────────────────────────│

│ Average monthly remuneration for construction business in the preceding year× Number of months of operation │ /

└─────────────────────────────────────────────────┘

b. Where a business has commenced during the relevant insurance year: The number of employees employed as at the date of establishment of the relevant insurance relationship.

(2) In calculating the total construction cost under the main clause of subparagraph 2 of paragraph (1), where the same construction work for the completion of the final object is divided and awarded under 2 or more separate contracts (including cases where the project owner performs part of the construction work directly), each contract amount shall be aggregated, regardless of whether such division is by entrustment or under any other name; provided, this shall not apply where the works under each contract unit are separated in time or place and are executed independently.

[This Article Wholly Amended on Sep. 29, 2010]

Article 2-2(Money and goods excluded from remuneration) #

"Money and goods prescribed by Presidential Decree" in the main clause of subparagraph 3 of Article 2 of the Act on the Collection of Insurance Premiums for Employment Insurance and Industrial Accident Compensation Insurance (hereinafter referred to as the "Act") means non-taxable income under subparagraph 3 of Article 12 of the Income Tax Act. <Amended on Jun. 8, 2021>

[This Article Added on Sep. 29, 2010]

Article 3(Application of standard remuneration) #

(1) "Where it is impracticable to calculate or verify the remuneration or the amount of remuneration for employees, artists, or personal work performers due to permanent business closure, bankruptcy, or other reasons prescribed by Presidential Decree" in Article 3(1)1 of the Act means any of the following cases: <Amended on Jun. 27, 2023>

1. Where it is impracticable to calculate or verify the remuneration or the amount thereof of employees, artists under Article 77-2(1) of the Employment Insurance Act (hereinafter referred to as "artist"), or personal work performers under Article 77-6(1) of that Act (hereinafter referred to as "personal work performers") due to permanent business closure, bankruptcy, or other causes of a business or a place of business (hereinafter referred to as "business");

2. Where data related to remuneration are unavailable or unclear;

3. Where it is impracticable to identify the location of a business due to relocation, etc.

(2) An artist who meets the income standards under the main clause of Article 77-2(2)2 of the Employment Insurance Act in accordance with Article 3(1)2 of the Act, and is excluded from the application of the standard remuneration shall be an artist who satisfies the income standards under Article 104-5(2)2 of the Enforcement Decree of the Employment Insurance Act. <Added on Dec. 24, 2024>

(3) A personal work performer who meets the income standards under the main clause of Article 77-6(2)2 of the Employment Insurance Act in accordance with Article 3(1)2 of the Act, and is excluded from the application of standard remuneration shall be a personal work performer who satisfies the income standards under Article 104-11(2)2 of the Enforcement Decree of the Employment Insurance Act. <Added on Dec. 24, 2024>

(4) The standard remuneration under Article 3 of the Act shall apply as follows: <Amended on Dec. 8, 2020; Jun. 8, 2021; Dec. 14, 2022; Jun. 27, 2023; Dec. 24, 2024>

1. Where remuneration is paid as a fixed monthly amount to ordinary employees, the standard remuneration on a monthly basis shall apply;

2. For part-time employees; employees who receive remuneration based on working hours (hereafter in this Article referred to as "hourly-paid employees"); and employees who receive remuneration in the form of daily wages based on working days (hereafter in this Article referred to as "daily-paid employees"), the prescribed working hours per week shall be deemed the actual working hours and thus, the standard remuneration on an hourly basis shall apply; provided, where it is unclear whether an employee is an hourly-paid employee or a daily-paid employee, or where it is impracticable to determine the prescribed weekly working hours, the standard remuneration on a monthly basis shall apply;

3. For artists, the standard remuneration on a monthly basis shall apply;

4. For personal work performers, the standard remuneration on a monthly basis shall apply.

[This Article Wholly Amended on Sep. 29, 2010]

Article 4(Scope of construction business) #

Except as otherwise expressly provided in this Decree, the standard classification relating to industries publicly notified by the Minister of Data and Statistics under Article 22 of the Statistics Act (hereinafter referred to as "Korean Standard Industrial Classification Table") shall apply to the scope of businesses specified in this Decree. <Amended on Dec. 30, 2011; Oct. 1, 2025>

[This Article Wholly Amended on Sep. 29, 2010]

Article 5(Agents) #

(1) A business owner may appoint an agent to perform matters required to be performed under the Act and this Decree on their behalf.

(2) Where a business owner appoints or dismisses an agent, they shall file a report on such appointment or dismissal with the Korea Workers' Compensation and Welfare Service under Article 10 of the Industrial Accident Compensation Insurance Act (hereinafter referred to as the "COMWEL").

[This Article Wholly Amended on Sep. 29, 2010]

Article 6(Requirements for blanket application for businesses) #

(1) "Requirements prescribed by Presidential Decree" in Article 8(1)3 of the Act means the construction business classified under the sections of the Korean Standard Industrial Classification Table. <Amended on Dec. 31, 2018>

(2) A business owner who intends to obtain approval for blanket application under the former part of Article 8(2) of the Act shall file an application with the COMWEL.

(3) A business owner who intends to obtain approval for termination of the blanket application relationship under the former part of Article 8(3) of the Act shall file an application with the COMWEL at least 7 days prior to the commencement of the following insurance year.

[This Article Wholly Amended on Sep. 29, 2010]

Article 7(Blanket application of contracted businesses) #

(1) "Construction business or any other business prescribed by Presidential Decree" in the main clause of Article 9(1) of the Act means the construction business.

(2) A subcontractor shall be deemed the business owner under the proviso of Article 9(1) of the Act only where the subcontractor falls under any of the following subparagraphs: <Amended on Dec. 31, 2018; Feb. 18, 2020; May 7, 2024>

1. A constructor defined in subparagraph 7 of Article 2 of the Framework Act on the Construction Industry;

2. A housing constructor registered under Article 4 of the Housing Act;

3. A constructor defined in subparagraph 3 of Article 2 of the Electrical Construction Business Act;

4. An information and communications construction business entity defined in subparagraph 4 of Article 2 of the Information and Communications Construction Business Act;

5. A firefighting system business entity defined in Article 2(1)2 of the Firefighting System Installation Business Act;

6. A national heritage repair business entity defined in subparagraph 5 of Article 2 of the Act on National Heritage Maintenance.

(3) Where a subcontractor is to be deemed a business owner under the proviso of Article 9(1) of the Act, the primary contractor shall enter into a written contract (including an electronic contract) with the subcontractor regarding the transfer of liability for payment of insurance premiums, and shall file an application with the COMWEL for approval to deem the subcontractor a business owner within 30 days from the commencement date of the subcontracted construction work. <Amended on Jun. 8, 2021>

(4) The COMWEL shall not grant approval to deem a subcontractor a business owner, if any of the following grounds arises in the subcontracted construction work for which the primary contractor has filed an application for approval to deem the subcontractor a business owner under paragraph (3): <Amended on Jun. 29, 2012>

1. Where any occupational accident as defined in subparagraph 1 of Article 5 of the Industrial Accident Compensation Insurance Act occurs during the period from the 15th day after commencement of the subcontracted construction work until the filing of the application for such approval;

2. Where any occupational accident as defined in subparagraph 1 of Article 5 of the Industrial Accident Compensation Insurance Act occurs during the period from commencement of the subcontracted construction work until the filing of the application for such approval, and insurance benefits are to be collected from the primary contractor in connection with such accident pursuant to Article 26(1)1 of the Act.

[This Article Wholly Amended on Sep. 29, 2010]

Article 8(Notice on formation and termination of insurance relationship) #

Where an insurance relationship is established or terminated, the COMWEL shall, without delay, notify the relevant business owner thereof.

[This Article Wholly Amended on Sep. 29, 2010]

Article 9(Reporting on change in insurance relationship) #

Where any of the following matters is changed in an insured business, the relevant business owner shall report such change to the COMWEL within 14 days from the date of such change, in accordance with Article 12 of the Act; provided, in cases falling under subparagraph 6, such report shall be filed within 14 days from the first day of the following insurance year: <Amended on Dec. 26, 2023>

1. The name and resident registration number of the business owner (in the case of a corporation, the name and resident registration number of its representative);

2. The name and location of the business;

3. The type of the business;

4. The business registration number (including the corporate registration number in the case of a corporation);

5. In cases of businesses with a fixed period, such as a construction work or a logging business, the period of the business;

6. The number of regular employees, if any change occurs in relation to whether the business is an enterprise eligible for priority support under Article 12 of the Enforcement Decree of the Employment Insurance Act (hereinafter referred to as "enterprise eligible for priority support").

[This Article Wholly Amended on Sep. 29, 2010]

Article 10(Vicarious payment of insurance premiums by person placing order for construction project) #

(1) The State, a local government, a public institution prescribed in the Act on the Management of Public Institutions, or any other institution funded by the State or a local government, may pay the insurance premiums on behalf of the primary contractor, with the approval of the COMWEL, if such premiums are expressly included in the construction cost at the time of placing an order for the relevant construction work and if the primary contractor consents thereto.

(2) A person who pays insurance premiums on behalf of the primary contractor under paragraph (1) shall, without delay, report to the COMWEL any change in the following matters:

1. The name and location of the person who pays the insurance premiums, as well as the name of the representative;

2. The construction cost, construction period, and details of the construction work.

(3) Where payment of insurance premiums on behalf of another becomes unnecessary, or any other good cause exists, the COMWEL may revoke its approval for such payment, as prescribed by Decree of the Ministry of Employment and Labor.

(4) Upon revocation of its approval for the payment of insurance premiums under paragraph (3), the COMWEL shall, without delay, notify the person making such payment and the relevant primary contractor of the revocation.

[This Article Wholly Amended on Sep. 29, 2010]

Article 11(Determination of ratio of labor) #

(1) The method of determining the labor cost ratio under Article 13(6) of the Act (hereinafter referred to as "labor cost ratio") shall be as follows:

1. The labor cost ratio for construction works shall be determined and publicly notified by the Minister of Employment and Labor, taking into account the proportion of the aggregate total remuneration paid to employees by each business owner engaged in the construction business for the 3 years preceding June 30 of the year in which the calculation point falls (hereinafter referred to as the "base insurance year") to the aggregate total construction cost of such business owners, and the labor cost ratio shall be determined separately for general construction works and for subcontracted construction works;

2. The labor cost ratio for the logging business shall be determined and publicly notified by the Minister of Employment and Labor, taking into account the proportion of the aggregate total remuneration paid to employees by each business owner engaged in the logging business for the 3 years preceding June 30 of the base insurance year to the aggregate total costs incurred by such business owners for logging works, and the labor cost ratio shall be determined on the basis of the remuneration paid per unit of logging volume.

(2) The method of determining the estimated total remuneration or the total remuneration based on the labor cost ratio for construction works shall be as follows:

1. The estimated total remuneration shall be the amount obtained by multiplying the total construction cost by the relevant labor cost ratio; provided, where the estimated total remuneration so calculated exceeds 90/100 of the contract price, the estimated total remuneration shall be deemed 90/100 of such price.

2. The total remuneration shall be the sum of the total remuneration paid to employees directly employed for the relevant construction work and the amount obtained by multiplying the total subcontracted construction cost (excluding the subcontracted construction cost of a subcontractor who has obtained approval from the COMWEL under the proviso of Article 9(1) of the Act) by the labor cost ratio for subcontracted construction works. This shall be translated into the following calculation formula:

Total remuneration = Total remuneration paid to employees directly employed for the relevant construction work + {Sum of subcontracted construction costs (excluding the subcontracted construction cost of a subcontractor who has obtained approval from the COMWEL under the proviso of Article 9(1) of the Act) x Labor cost ratio for subcontracted construction works}

(3) The estimated total remuneration or the total remuneration for the logging business shall be the amount obtained by multiplying the logging volume by the relevant labor cost ratio.

[This Article Wholly Amended on Sep. 29, 2010]

Article 12(Employment insurance premium rates) #

(1) The employment insurance premium rates under Article 14(1) of the Act shall be as follows: <Amended on Mar. 30, 2011; Jun. 28, 2013; Sep. 17, 2019; Dec. 31, 2021; Dec. 26, 2023>

1. Insurance premium rate for employment stabilization and vocational skills development programs: The insurance premium rate classified as follows:

a. The business of a business owner whose number of regular employees is fewer than 150: 25/10,000;

b. The business of a business owner whose number of regular employees is at least 150 and which falls within the scope of enterprises eligible for priority support: 45/10,000;

c. The business of a business owner whose number of regular employees is at least 150 but fewer than 1,000 and which does not fall under item b: 65/10,000;

d. The business of a business owner whose number of regular employees is at least 1,000 and which does not fall under item b, or a business directly operated by the State or a local government: 85/10,000;

2. Insurance premium rate for unemployment benefits: 18/1,000.

(2) For purposes of applying paragraph (1)1, the number of regular employees shall be calculated by aggregating the number of regular employees in all businesses within the Republic of Korea operated by the relevant business owner; provided, in cases of a business managing multi-family housing as defined in Article 2(1)1a of the Multi-Family Housing Management Act, the number of regular employees shall be calculated for each business separately. <Amended on Aug. 11, 2016>

(3) For purposes of applying paragraph (1)1, the insurance premium rate for employment stabilization and vocational skills development programs applicable to a primary contractor, shall apply to a subcontractor who is deemed a business owner subject to the Act under the proviso of Article 9(1) of the Act; provided, where a subcontractor is deemed a business owner subject to the Act under the proviso of Article 9(1) of the Act, in relation to individual businesses of a business owner subject to blanket application under Article 8 of the Act, the insurance premium rate for employment stabilization and vocational skills development programs applicable to such business owner who is the subcontractor, shall apply.

(4) For purposes of applying paragraph (1)1, where the insurance premium rate for employment stabilization and vocational skills development programs increases due to an increase in the number of regular employees, the rate applied before such increase shall continue to apply for 3 years, starting from the insurance year following the insurance year in which such cause occurred. <Added on Dec. 26, 2023>

(5) Notwithstanding paragraph (4), paragraph (4) shall not apply to a company belonging to a business group subject to limitations on cross shareholding designated under Article 31 of the Monopoly Regulation and Fair Trade Act, beginning with the insurance year following the insurance year which includes the date of such designation. <Added on Dec. 26, 2023>

(6) Notwithstanding paragraphs (1)1 and (2), where a business is transferred or a business owner is merged during an insurance year, the insurance premium rate for employment stabilization and vocational skills development programs applied before such transfer or merger shall apply to the transferred or merged business only for that insurance year. <Amended on Dec. 26, 2023>

[This Article Wholly Amended on Sep. 29, 2010]

Article 13(Public notice of industrial accident insurance premium rates) #

Where the Minister of Employment and Labor determines the insurance premium rates (hereinafter referred to as "industrial accident insurance premium rate") for industrial accident compensation insurance (hereinafter referred to as "industrial accident insurance") in accordance with Article 14(3) of the Act, the Minister shall publicly notify the types of applicable businesses and the details thereof in the Official Gazette or in daily newspapers, etc. registered for nationwide circulation under Article 9(1) of the Act on the Promotion of Newspapers.

[This Article Wholly Amended on Sep. 29, 2010]

Article 14(Application of industrial accident insurance premium rates) #

(1) Where the same business owner operates at least 2 different types of businesses under Article 14(3) of the Act at a single place, the industrial accident insurance premium rate applicable to the principal business, which has the largest share in terms of the number of employees, the total remuneration, etc. (hereafter in this Article referred to as "principal business") shall apply to all businesses operated at such place.

(2) The principal business under paragraph (1) shall be determined in the following order:

1. The business with the greater number of employees;

2. The business with the greater total remuneration, if the number of employees is the same or cannot be ascertained;

3. The business which manufactures products with higher sales or provides services, if it is impracticable to determine the principal business under subparagraph 1 or 2.

[This Article Wholly Amended on Sep. 29, 2010]

Article 15(Businesses subject to special cases concerning industrial accident insurance premium rates) #

(1) "Business prescribed by Presidential Decree" in Article 15(2) of the Act means the following: <Amended on Sep. 3, 2014; Mar. 22, 2016; Dec. 26, 2017; Jun. 28, 2022; Jun. 27, 2023>

1. A business subject to blanket application under Article 8(1) or (2) of the Act, among construction businesses, where the total construction cost for the insurance year 2 years prior to the relevant insurance year is at least 6 billion won; and in such cases, the total construction cost shall be calculated by deducting the construction cost executed by a subcontractor, who has obtained approval from the COMWEL under the proviso of Article 9(1) of the Act, from the construction cost reported under Article 11(1) and (3) of the Act;

2. A business, other than a construction business and logging business, whose number of regular employees is at least 30; and in such cases, the number of regular employees shall be calculated under Article 2(1)3a, based on reports filed under Article 16-10(3) through (5) of the Act, paragraph (7) of that Article, and Article 48-5(2) of the Act, but the calculation period shall be from July 1 of the year preceding the base insurance year to June 30 of the base insurance year.

(2) Notwithstanding paragraph (1), where a business owner fails to file reports under Articles 11(1) and (3), 16-10(3) through (5) and (7) of the Act, or Article 48-5(2) of the Act, or files false reports, the COMWEL may calculate the total construction cost or the number of regular employees based on the facts. <Amended on Mar. 22, 2016; Jun. 28, 2022; Jun. 27, 2023>

(3) Where the type of business subject to the industrial accident insurance premium rate under paragraph (1) has changed during the 3 years preceding June 30 of the base insurance year, an individual performance rate under Article 15(2) of the Act (hereinafter referred to as "individual performance rate") shall not apply to such business; provided, where the principal working conditions of the relevant business, such as machinery equipment or work processes, are deemed unchanged, notwithstanding the change in the type of business, the relevant individual performance rate shall apply. <Amended on Mar. 22, 2016; Dec. 31, 2021>

(4) "Business prescribed by Presidential Decree" in Article 15(5) of the Act means any of the following businesses whose number of regular employees is fewer than 50: <Added on Dec. 30, 2013; Dec. 31, 2018; Dec. 31, 2021>

1. Manufacturing;

2. Forestry;

3. The following business among the types of business for industrial accident insurance premium rates determined under the former part of Article 14(3) of the Act:

a. Sanitation and related service business;

b. Sewerage business.

(5) The relevant insurance year applicable to the calculation of the number of regular employees under paragraph (4) shall be the insurance year for which industrial accident prevention activities under Article 18-2 have been recognized. <Added on Dec. 30, 2013>

[This Article Wholly Amended on Sep. 29, 2010]

Article 16(Insurance balance ratio to apply individual performance rates) #

"If ... falls within the range prescribed by Presidential Decree" in Article 15(2) of the Act means a case where the relevant ratio exceeds 85/100 or is not more than 75/100.

[This Article Wholly Amended on Sep. 29, 2010]

Article 17(Computation of insurance balance ratio to apply individual performance rates) #

(1) For the purpose of calculating the ratio of the amount of industrial accident insurance benefits to the insurance premiums for industrial accident insurance (hereinafter referred to as "industrial accident insurance premiums") pursuant to Article 15(2) of the Act, the amount of the industrial accident insurance premiums shall be the aggregate of the following amounts, as of June 30 of the base insurance year:

1. In the case of the base insurance year: The aggregate of the monthly insurance premiums under Article 16-3(1) of the Act (hereinafter referred to as "monthly insurance premiums") for the period from January through June; provided, in the case of a business falling under Article 19-2, the amount shall be equivalent to 1/2 of the estimated insurance premiums under Article 17(1) of the Act (hereinafter referred to as "estimated insurance premiums");

2. In the case of the 2 insurance years immediately preceding the base insurance year: The aggregate of the insurance premiums calculated under Article 16-9(1) or (2) of the Act (hereinafter referred to as "settled insurance premiums"); provided, in the case of a business falling under Article 19-2, the amount shall be the aggregate of the final insurance premiums under Article 19(1) of the Act (hereinafter referred to as "final insurance premiums"));

3. In the case of the insurance year 3 years preceding the base insurance year: The amount calculated according to the following formula:

┌──────────────────────────────────────────┐

│ (Settled insurance premium or final insurance premium │

│ for the insurance year 3 years preceding the base insurance year) │

│ x 6/ (The total number of months during which │

│ the relevant insurance relationship was maintained in the insurance year │

│ 3 years preceding the base insurance year) │

└──────────────────────────────────────────┘

(2) In calculating the ratio of the amount of industrial accident insurance benefits to the industrial accident insurance premiums in accordance with Article 15(2) of the Act, the amount of industrial accident insurance benefits shall be the aggregate of the amounts of such benefits for which a payment decision (referring to an encumbrance; hereinafter the same shall apply) is made from July 1 of the insurance year 3 years preceding the base insurance year to June 30 of the base insurance year. In such cases, where the benefits for which a payment decision is made are a disability compensation annuity or a survivors' compensation annuity, such annuity shall be deemed to have been decided as a lump-sum disability compensation or a lump-sum survivors' compensation at the time the first decision to pay the relevant annuity is made.

(3) When calculating the aggregate amount of industrial accident insurance benefits under the former part of paragraph (2), the following amounts of insurance benefits shall not be included: <Amended on Jun. 29, 2012; Mar. 22, 2016; Dec. 31, 2018; Jun. 27, 2023>

1. The amount of vocational rehabilitation benefits under Article 72 of the Industrial Accident Compensation Insurance Act;

2. The amount of insurance benefits determined to be paid for an accident caused by a third party's act under Article 87(1) of the Industrial Accident Compensation Insurance Act (excluding the portion of such benefits corresponding to the share of negligence not recognized for the third party by a conclusive court judgment, etc.);

3. The amount of insurance benefits determined to be paid for an occupational disease under Article 37(1)2 of the Industrial Accident Compensation Insurance Act;

3-2. The amount of insurance benefits determined to be paid to workers in special types of employment under Article 125(1) of the previous Industrial Accident Compensation Insurance Act (referring to the Industrial Accident Compensation Insurance Act before being partially amended by Act No. 18928; hereafter in this subparagraph the same shall apply) [including the amount of insurance benefits determined to be paid for an accident that occurs in a business other than the principal business (limited to a business engaging in a type of work under Article 125(1) of the previous Industrial Accident Compensation Insurance Act) pursuant to Article 8 of the Addenda to the Industrial Accident Compensation Insurance Act (Act No. 18928)];

4. The amount of insurance benefits determined to be paid for an accident arising from a natural disaster, power failure, or any other force majeure;

5. The amount of industrial accident insurance benefits corresponding to the ratio of the average wage calculated for businesses where no accident has occurred, to the average wage calculated under Article 24(1)2 of the Enforcement Decree of the Industrial Accident Compensation Insurance Act, if any accident occurs to a part-time employee under subparagraph 2 of Article 23 of that Decree.

(4) With respect to the portion of insurance benefits corresponding to the share of negligence not recognized for the third party by a conclusive court judgment, etc., under paragraph (3)2, the date of such conclusive judgment, etc. shall be deemed the date on which the payment of such insurance benefits is determined. <Amended on Mar. 22, 2016>

(5) Notwithstanding paragraph (3)5, where the insurance benefits are calculated under the main clause of Article 36(7), 54, or 67 of the Industrial Accident Compensation Insurance Act because the relevant average wage calculated only for businesses in which an accident has occurred is lower, the amount of such insurance benefits so calculated shall be included in the aggregate under paragraph (2). <Added on Mar. 22, 2016>

[This Article Wholly Amended on Sep. 29, 2010]

Article 18(Calculation of individual performance rates) #

(1) The increase or decrease of an industrial accident insurance premium rate under Article 15(2) of the Act shall be made in accordance with the percentages specified in Appendix 1.

(2) In calculating individual performance rates pursuant to Article 15(2) of the Act, an accident that has happened to a worker of a contractor or a relevant contractor (referring to a contractor or a relevant contractor under the Occupational Safety and Health Act; hereafter in this Article the same shall apply) or to a worker of a temporary work agency (referring to a temporary work agency under the Act on the Protection of Temporary Agency Workers; hereafter in this Article the same shall apply) is any accident specified in the subparagraphs of Article 15(3) of the Act, 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 under the Occupational Safety and Health Act; hereafter in this Article the same shall apply), contractor, or user company (referring to a user company under the Act on the Protection of Temporary Agency Workers; hereafter in this Article the same shall apply) as follows: <Added on Dec. 31, 2021>

1. The amount of industrial accident insurance benefits paid due to an accident under Article 15(3)1 of the Act: To be fully included in the amount of industrial accident insurance benefits of the contractee;

2. The amount of industrial accident insurance benefits paid due to an accident under Article 15(3)2 of the Act: To be fully included in the amount of industrial accident insurance benefits of the contractor;

3. The amount of industrial accident insurance benefits paid due to an accident under Article 15(3)3 of the Act: To be fully included in the amount of industrial accident insurance benefits of the contractee; provided, where a relevant contractor had violated the duties under Article 38 or 39 of the Occupational Safety and Health Act in connection with the occurrence of the relevant occupational accident, 1/2 of the amount of industrial accident insurance benefits paid due to the accident shall be included in the amount of industrial accident insurance benefits of the contractee and the other half shall be included in that of the relevant contractor;

4. The amount of industrial accident insurance benefits paid due to an accident under Article 15(3)4 of the Act: To be fully included in the amount of industrial accident insurance benefits of the user company.

(3) "Business of a scale equal to or greater than the threshold prescribed by Presidential Decree" in Article 15(4) of the Act means the following businesses: <Added on Dec. 31, 2021; Jun. 27, 2023>

1. A business under Article 15(1)1;

2. A business, other than construction (excluding construction machinery operation) and logging business whose number of regular employees is at least 500, and in such cases, the number of regular employees shall be calculated in accordance with Article 2(1)3a, based on a report filed under Article 16-10(3) through (5) and (7) of the Act, and the calculation period shall be from July 1 of the year preceding the base insurance year to June 30 of the base insurance year.

(4) "Standard prescribed by Presidential Decree" in Article 15(4) of the Act means 3 persons. <Added on Dec. 31, 2021>

(5) The standards for applying individual performance rates under Article 15(4) of the Act, taking into account the number of persons who died while performing their duties and other relevant factors shall be as listed in Appendix 1-2. <Added on Dec. 31, 2021>

(6) Where the COMWEL calculates an individual performance rate by applying Article 15(2) through (5) of the Act, it shall, without delay, notify the relevant business owner thereof. <Amended on Dec. 31, 2021>

[This Article Wholly Amended on Sep. 29, 2010]

[Title Amended on Dec. 31, 2021]

Article 18-2(Application of industrial accident prevention rate) #

(1) Accident prevention activities under Article 15(6) of the Act shall be as follows: <Amended on Dec. 31, 2021>

1. Conducting risk assessment in relation to harmful or hazardous factors arising from buildings, machinery and apparatus, equipment, raw materials, gas, steam, dust, employees' work behaviors, or other duties under Article 36(1) of the Occupational Safety and Health Act;

2. Completing educational courses related to accident prevention determined and publicly notified by the Minister of Employment and Labor; and formulating an accident prevention plan to prevent accidents in the place of business.

(2) The rate of reduction of an industrial accident insurance premium rate (hereinafter referred to as "rate of reduction") for each accident prevention activity under paragraph (1) shall be the rate computed based on the following relevant calculation formula, and the resulting number shall be rounded off to the third decimal place:

1. In cases falling under paragraph (1)1:

┌─────────────────────────────────────────────────┐

│ (10 x the number of days of recognition of accident prevention activities for the preceding year) / (100 x 365) │

└─────────────────────────────────────────────────┘

2. In cases falling under paragraph (1)2:

┌─────────────────────────────────────────────────┐

│ (10 x the number of days of recognition of accident prevention activities for the preceding year) / (100 x 365) │

└─────────────────────────────────────────────────┘

(3) Where the accident prevention activities under paragraph (1)1 are conducted concurrently with the accident prevision activities under paragraph (1)2 (including cases where the same accident prevention activity is conducted at least twice), the higher of the rate of reduction calculated under paragraph (2)1 and 2 shall apply.

[This Article Wholly Amended on Jun. 8, 2021]

Article 18-3(Period of recognition of accident prevention activities) #

(1) The recognition period for each category of accident prevention activities under Article 15(6) of the Act shall be classified as follows: <Amended on Dec. 31, 2018; Dec. 31, 2021>

1. In cases falling under Article 18-2(1)1: Three years from the date on which the accident prevention activities are recognized;

2. In cases falling under Article 18-2(1)2: One year from the date on which the accident prevention activities are recognized;

3. Deleted. <Jun. 8, 2021>

(2) The industrial accident prevention rate shall continue to apply, even if a business owner who has been recognized for accident prevention activities comes to have a number of regular employees that exceeds the number calculated under Article 15(4), during the recognition period under paragraph (1).

[This Article Added on Dec. 30, 2013]

Article 18-4(Period subject to industrial accident prevention rate) #

The period during which the industrial accident prevention rate shall apply under Article 15(6) of the Act shall run from the insurance year following the year when the accident prevention activities are recognized, until the insurance year following the year when such recognition is terminated or revoked (excluding cases specified in Article 15(8)1 of the Act). <Amended on Dec. 31, 2021>

[This Article Added on Dec. 30, 2013]

Article 18-5(Grounds for exception to revocation of recognition of accident prevention activities) #

(1) "Accident prescribed by Presidential Decree" in the proviso of Article 15(8)2 of the Act means the following accidents: <Amended on Dec. 8, 2020; Dec. 31, 2021>

1. An accident that occurs during an event under Article 30 of the Enforcement Decree of the Industrial Accident Compensation Insurance Act;

2. An accident that occurs in a particular place under Article 31 of the Enforcement Decree of the Industrial Accident Compensation Insurance Act;

3. An accident that occurs during medical care under Article 32 of the Enforcement Decree of the Industrial Accident Compensation Insurance Act;

4. An accident caused by the act of a third party under Article 33 of the Enforcement Decree of the Industrial Accident Compensation Insurance Act;

5. An accident that occurs during commuting under Article 35 of the Enforcement Decree of the Industrial Accident Compensation Insurance Act;

6. Any other accident determined and publicly notified by the Minister of Employment and Labor, which is not directly related to the duties of a business owner.

(2) "Where the business falls under any other grounds prescribed by Presidential Decree" in Article 15(8)3 of the Act means any of the following cases: <Amended on Dec. 31, 2018; Dec. 24, 2019; Dec. 31, 2021>

1. Where a place of business, during the recognition period for accident prevention activities, is subject to publication of the number of industrial accidents, accident rates, or rankings thereof in accordance with Article 10 of the Occupational Safety and Health Act, falling under Article 10 of the Enforcement Decree of that Act;

2. Where measures taken under the risk assessment under Article 18-2(1)1 fail to meet the criteria determined and publicly notified by the Minister of Employment and Labor;

3. Deleted. <Jun. 8, 2021>

[This Article Added on Dec. 30, 2013]

Article 18-6(Temporary application of industrial accident prevention rate) #

(1) Activities of any business owner falling under any of the following subparagraphs shall be deemed accident prevention activities under Article 15(6) of the Act until the deadline specified in the relevant subparagraph: <Amended on Dec. 31, 2021>

1. Reducing weekly working hours to 52 hours or less, in accordance with the standards determined by the Minister of Employment and Labor: Until June 30, 2021;

2. Converting at least 5 days among the holidays under the subparagraphs (excluding subparagraph 1) of Article 2 of the Regulations on Holidays of Government Offices and alternative statutory holidays under Article 3 of that Decree into paid holidays, in accordance with the standards determined by the Minister of Employment and Labor: Until December 31, 2021.

(2) The rate of reduction for each accident prevention activity under paragraph (1) shall be percentage calculated by the formula under Article 18-2(2)2, and shall be rounded off at the fourth decimal place.

(3) Where the accident prevention activities under paragraph (1) are conducted concurrently with the accident prevision activities under Article 18-2(1), the rate of reduction shall be applied as classified in the following subparagraphs:

1. Where the accident prevention activities under paragraph (1)1 are conducted concurrently with the accident prevision activities under paragraph (1)2 (including cases where the same accident prevention activities are conducted at least twice): The higher of the rates of reduction for each accident prevention activity under paragraph (2) (where the same accident prevention activities are conducted at least twice, the corresponding rate of reduction shall apply);

2. Where the accident prevention activities under paragraph (1)1 (including cases where the rate of reduction under paragraph (1)1 applies due to overlapping implementation) are conducted concurrently with the accident prevention activities under Article 18-2(1)1 or 2: The rate of reduction shall be the sum of the rate of reduction calculated by the formula under Article 18-2(1)1 or 2 and the rate of reduction under paragraph (2);

3. Where the accident prevention activities under paragraph (1)2 (including cases where the rate of reduction under paragraph (1)2 applies due to overlapping implementation) are conducted concurrently with the accident prevention activities under Article 18-2(1)1 or 2: The rate of reduction shall be the sum of the rate of reduction calculated by the formula under Article 18-2(2)1 or 2 and the rate of reduction under paragraph (2).

(4) The recognition period for each accident prevention activity under paragraph (1) shall be the period beginning on the date on which such accident prevention activity is recognized and ending on the deadline specified in any subparagraph of paragraph (1).

(5) In any of the following cases, recognition of accident prevention activities shall be revoked pursuant to Article 15(8)3 of the Act: <Amended on Dec. 31, 2021>

1. Where measures to reduce working hours under paragraph (1)1 fail to meet the standards determined by the Minister of Employment and Labor;

2. Where measures to convert at least 5 holidays into paid holidays under paragraph (1)2 fail to meet the standards determined by the Minister of Employment and Labor.

[This Article Added on Jun. 8, 2021]

[Previous Article 18-6 moved to Article 18-7 <Jun. 8, 2021>]

Article 18-7(Agency entrusted with duties) #

"Institution ... prescribed by Presidential Decree" in Article 15(11) of the Act means the Korea Occupational Safety and Health Agency established under the Korea Occupational Safety and Health Agency Act. <Amended on Dec. 31, 2021>

[This Article Added on Dec. 30, 2013]

[Moved from Article 18-6 <Jun. 8, 2021>]

Article 19(Withholding of employment insurance premiums) #

Where a business owner intends to withhold employment insurance premiums (hereinafter referred to as "employment insurance premium") pursuant to Article 16(1) of the Act, the business owner shall, whenever paying remuneration to an insured employee, deduct from the amount to be paid an amount equivalent to the portion of employment insurance premiums to be borne by the employee, based on the aggregate of the remuneration paid irregularly after the immediately preceding regular payday.

[This Article Wholly Amended on Sep. 29, 2010]

Article 19-2(Businesses subject to exclusion from imposition and collection of monthly insurance premiums) #

"Businesses prescribed by Presidential Decree, such as construction" in Article 16-2(2) of the Act means the following businesses:

1. Construction business (excluding the construction equipment operation business);

2. Logging business, in the forestry industry.

[This Article Added on Sep. 29, 2010]

Article 19-3(Methods of calculating average monthly remuneration) #

(1) The average monthly remuneration for each employee or artist under the main clause of Article 16-3(1) of the Act shall be an amount calculated according to the following classification and reported by the business owner to the COMWEL pursuant to Article 16-10 of the Act:

1. Where labor or personal work commenced in the year preceding the insurance year: An amount obtained by dividing the total remuneration of that year by the number of months during which labor or personal work was provided;

2. Where labor or personal work commenced in the relevant insurance year: An amount calculated by dividing the total remuneration to be paid during 1 year from the date on which labor or personal work commenced by the number of months during which labor or personal work was provided; provided, where the period of a labor contract or a contract related to culture and arts services (hereinafter referred to as "contract related to culture and arts services") under Article 4-4 of the Artist Welfare Act is less than 1 year, the amount shall be calculated by dividing the total remuneration to be paid during such contract period by the number of months during which labor or personal work was provided.

(2) The period during which the average monthly remuneration calculated and reported under paragraph (1) applies shall be as follows:

1. In cases falling under paragraph (1)1: From April to March of the following year;

2. In cases falling under paragraph (1)2: From the month in which the employee or artist commenced labor or personal work to March of the following year.

(3) "Persons prescribed by Presidential Decree, such as daily hire employees" in the proviso of Article 16-3(1) of the Act means the following persons: <Amended on Jun. 8, 2021; Dec. 31, 2021; Jun. 28, 2022; Jun. 27, 2023>

1. Daily hire employees as defined in subparagraph 6 of Article 2 of the Employment Insurance Act (hereinafter referred to as "daily hire employee");

2. Short-term artists under the proviso of Article 77-2(2)2 of the Employment Insurance Act (hereinafter referred to as "short-term artist");

3. Artists who meet the income standards under Article 104-5(2)2 of the Enforcement Decree of the Employment Insurance Act;

4. Deleted; <Dec. 14, 2022>

5. Deleted; <Dec. 14, 2022>

6. Deleted. <Dec. 14, 2022>

(4) The average monthly remuneration under the proviso of Article 16-3(1) of the Act shall be the remuneration or the amount of remuneration paid by the relevant business owner in the month preceding the month for which the monthly insurance premium is calculated. <Amended on Dec. 14, 2022>

(5) Deleted. <Dec. 14, 2022>

(6) Deleted. <Dec. 31, 2021>

(7) Where remuneration or the amount of remuneration is increased or decreased after the average monthly remuneration is calculated under Article 16-3 of the Act, the relevant business owner may report the changed average monthly remuneration to the COMWEL, as prescribed by Decree of the Ministry of Employment and Labor. In such cases, the COMWEL shall re-determine the average monthly remuneration and apply it, starting with the month in which the remuneration or the amount of remuneration is increased or decreased. <Amended on Jun. 8, 2021>

[This Article Added on Dec. 8, 2020]

[Previous Article 19-3 moved to Article 19-4 <Dec. 8, 2020>]

Article 19-4(Grounds for change when employment relationship terminates in mid-month) #

"Grounds prescribed by Presidential Decree, such as an employee's leave of absence" in subparagraph 3 of Article 16-4 of the Act means any of the following causes: <Amended on Dec. 30, 2015>

1. Temporary layoff or leave of absence of an employee;

2. A maternity leave before and after childbirth, or a miscarriage/stillbirth leave under Article 74(1) through (3) of the Labor Standards Act;

3. Any other ground recognized by the Minister of Employment and Labor where an employee does not provide labor.

[This Article Added on Sep. 29, 2010]

[Title Amended on Jun. 27, 2023]

[Moved from Article 19-3; previous Article 19-4 moved to Article 19-5 <Dec. 8, 2020>]

Article 19-5(Remuneration excluded from average monthly remuneration when calculating insurance premiums) #

(1) "Grounds prescribed by Presidential Decree, such as receiving a shutdown allowance under Article 46(1) of the Labor Standards Act" in Article 16-5 of the Act means the grounds specified in the subparagraphs of Article 19-4. <Amended on Dec. 8, 2020>

(2) Remuneration paid during the period during which the grounds under paragraph (1) occur shall be excluded from the average monthly remuneration or the total remuneration when calculating relevant industrial accident insurance premiums.

[This Article Added on Sep. 29, 2010]

[Moved from Article 19-4; previous Article 19-5 moved to Article 19-7 <Dec. 8, 2020>]

Article 19-6(Calculation of employment insurance premiums for artists) #

When calculating employment insurance premiums pursuant to Article 16-9(1) and (2) of the Act, as applied mutatis mutandis under Article 48-2(8)2 of the Act, if an artist's total remuneration during the period in which monthly insurance premiums are imposed, is less than the sum of the standard remuneration on a monthly basis under Article 3(4)3, such sum shall be deemed the total remuneration of the artist. <Amended on Jun. 8, 2021; Dec. 31, 2021; Dec. 24, 2024>

[This Article Added on Dec. 8, 2020]

[Previous Article 19-6 moved to Article 19-8 <Dec. 8, 2020>]

Article 19-7(Reporting on total remuneration) #

(1) Matters to be reported by a business owner by March 15 each year under Article 16-10(1) of the Act shall be as follows: <Amended on Jun. 8, 2021>

1. Names and resident registration numbers of the relevant employees, artists, or workers;

2. Total remuneration for each employee, artist, or personal work performer in the preceding year;

3. Where a business owner newly employs an employee in the year preceding the insurance year, the date of such employment (referring to the date of acquisition of insured status under Article 13 of the Employment Insurance Act);

4. Where a business owner is newly provided with personal work by an artist in the year preceding the insurance year, the date on which such personal work commenced (referring to the date of acquisition of insured status under Article 13(1) of Employment Insurance Act, as applied mutatis mutandis under Article 77-5(1) of that Act);

5. Where a business owner is newly provided with personal work by a personal work performer in the year preceding the insurance year, the date on which such personal work commenced (referring to the date of acquisition of insured status under Article 13(1) of the Employment Insurance Act, as applied mutatis mutandis under Article 77-10(1) of that Act);

6. Where a business owner transfers an employee to another place of business, the date of transfer (referring to the date of transfer under Article 9 of the Enforcement Decree of the Employment Insurance Act);

7. Other matters prescribed by Decree of the Ministry of Employment and Labor, which are necessary for calculating insurance premiums.

(2) Matters to be reported by a business owner where an insurance relationship is terminated under Article 16-10(2) of the Act shall be the matters under paragraph (1)1 and 3 through 5 and the total remuneration of each employee, artist, or personal work performer for the relevant year. <Amended on Jun. 8, 2021>

(3) In cases where a business owner newly employs an employee, enters into a contract related to culture and arts services with an artist, or enters into a contract for personal work with a personal work performer under the main clause of Article 16-10(3) of the Act, the matters to be reported shall be as follows: <Amended on Jun. 8, 2021>

1. Names and resident registration numbers of the relevant employees, artists, or workers;

2. The average monthly remuneration of the relevant employee or artist under Article 19-3(1)2;

2-2. The amount of remuneration paid in the month in which personal work by the personal work performer commences;

3. The date on which the employee is employed (referring to the date of acquisition of insured status under Article 13 of the Employment Insurance Act);

4. The date on which personal work by the artist commences (referring to the date of acquisition of insured status under Article 77-5(1) of the Employment Insurance Act);

5. The date on which personal work by a personal work performer commences (referring to the date of acquisition of insured status under Article 77-6(1) of the Employment Insurance Act).

(4) "Employees prescribed by Presidential Decree, such as those whose contractual working hours are less than 60 hours per month" in the proviso of Article 16-10(3) of the Act means employees excluded from coverage of employment insurance under Article 3(1) of the Enforcement Decree of the Employment Insurance Act; and persons falling under the items of subparagraph 2 of Article 3-3 of that Decree who have not applied for enrollment in employment insurance.

(5) Notwithstanding paragraphs (1) and (2), with respect to employees falling under paragraph (4), a business owner may report only the total remuneration for all such employees.

(6) Matters to be reported by a business owner upon terminating an employment relationship with an employee, a contract related to culture and arts services with an artist, or a contract for personal work with a personal work performer under Article 16-10(4) of the Act shall be as follows: <Amended on Jun. 8, 2021>

1. Names and resident registration numbers of the relevant employees, artists, or workers;

2. Total remuneration paid to the relevant employee, artist, or personal work performer;

3. The date on which the employment relationship with the employee is terminated (referring to the date of loss of insured status under Article 14 of the Employment Insurance Act);

4. The date on which the provision of personal work by the artist is terminated (referring to the date of loss of insured status under Article 14(1) of the Employment Insurance Act as applied mutatis mutandis in Article 77-5(1) of that Act);

5. The date on which the provision of personal work by the personal work performer is terminated (referring to the date of loss of insured status under Article 14(1) of the Employment Insurance Act as applied mutatis mutandis in Article 77-10(1) of that Act).

(7) "Ground prescribed by Presidential Decree ... , such as the temporary leave of an employee, artist, or personal work performer or their transfer to another place of business" in Article 16-10(5) of the Act means the following grounds: <Amended on Jun. 8, 2021>

1. Temporary layoff or leave of absence of an employee;

2. A maternity leave before and after childbirth, or a miscarriage/stillbirth leave under Article 74(1) through (3) of the Labor Standards Act;

3. Childcare leave under Article 19 of the Equal Employment Opportunity and Work-Family Balance Assistance Act, or a reduction of working hours for a period of childcare under Article 19-2 of that Act;

4. Transfer of an employee from one place of business of the relevant business owner to another;

5. Change in the name or resident registration number of an employee, artist, or personal work performer;

6. Change in the termination date of an employee's leave or of a temporary layoff, etc. of an artist or personal work performer;

7. Where an artist or personal work performer is unable to provide personal work due to temporary layoff, childbirth, miscarriage, or stillbirth, and the business owner fails to pay remuneration.

(8) Where any ground under the subparagraphs of paragraph (7) arises, a business owner shall report the following matters pursuant to Article 16-10(5) of the Act: <Amended on Jun. 8, 2021>

1. Where the relevant employee falls under paragraph (7)1 through 4 or 6: The following matters:

a. The name and resident registration number of the employee;

b. Ground for occurrence;

c. Date of commencement or termination of the period during which no labor was provided;

d. The name and management number of the place of business to which the employee has been transferred (applicable only where a ground under paragraph (7)4 exists);

2. Where an employee, artist, or personal work performer falls under paragraph (7)5: Details of the change;

3. Where an artist or a personal work performer falls under paragraph (7)6 or 7: The following matters:

a. The name and resident registration number of the artist or personal work performer;

b. Ground for occurrence;

c. Date of commencement and termination of the period during which no personal work was provided.

(9) A business owner who intends to file a report under paragraphs (1) through (3), (5), (6), or (8), shall submit a report in the form prescribed by Decree of the Ministry of Employment and Labor.

[This Article Wholly Amended on Dec. 8, 2020]

[Moved from Article 19-5; previous Article 19-7 moved to Article 19-9 <Dec. 8, 2020>]

Article 19-8(Reporting of total remuneration in writing) #

"Business size is prescribed by Presidential Decree" in the proviso of Article 16-10(8) of the Act means a business that employs fewer than 10 employees as of the end of the preceding year.

[This Article Added on Sep. 29, 2010]

[Moved from Article 19-6 <Dec. 8, 2020>]

Article 19-9(Payment of insurance premiums by credit card) #

(1) Deleted. <Jun. 27, 2017>

(2) "Insurance premium payment service provider prescribed by Presidential Decree" in Article 16-12(1) of the Act means any of the following institutions that process payments by credit card, debit card, etc. (hereinafter referred to as "credit card, etc.") through information and communications networks:

1. The Korea Financial Telecommunications and Clearings Institute established with permission from the Financial Services Commission under Article 32 of the Civil Act;

2. An institution designated, for each type of collection business entrusted under Article 4 of the Act, by either the COMWEL or the National Health Insurance Service established under Article 13 of the National Health Insurance Act (hereinafter referred to as the "NHIS"), taking into account its facilities, business performance capacity, capital size, etc.

(3) Payment service fees under Article 16-12(3) of the Act shall be approved by the COMWEL or the NHIS, comprehensively considering operating expenses, etc. of insurance premium payment service providers. In such cases, the payment service fees shall not exceed 10/1,000 of the amount paid.

(4) The COMWEL or the NHIS may determine matters necessary for the payment of insurance premiums, etc. by credit card, etc.

[This Article Added on Sep. 24, 2014]

[Moved from Article 19-7 <Dec. 8, 2020>]

Article 20(Reporting and payment of estimated insurance premiums) #

Where a business owner intends to pay estimated insurance premiums, they shall submit a report on the estimated insurance premiums to the COMWEL and pay it based on the payment statement.

[This Article Wholly Amended on Sep. 29, 2010]

Article 21(Application of total remuneration of preceding year) #

"Cases prescribed by Presidential Decree" in the main clause of Article 17(1) of the Act means cases where the estimated total remuneration for the relevant insurance year is at least 70/100 and not more than 130/100 of the total remuneration for the preceding year.

[This Article Wholly Amended on Sep. 29, 2010]

Article 22(Installment payments of estimated insurance premiums) #

(1) Installment payments of the estimated insurance premiums under Article 17(3) of the Act shall be made quarterly, and the period for each quarter shall be classified as follows:

1. First quarter: From January 1 to March 31;

2. Second quarter: From April 1 to June 30;

3. Third quarter: From July 1 to September 30;

4. Fourth quarter: From October 1 to December 31.

(2) Notwithstanding paragraph (1), estimated insurance premiums shall not be paid in installments, in the case of the following businesses:

1. A business for which an insurance relationship is established after July 1 of the relevant insurance year;

2. A business with a fixed term, such as a construction work, whose duration is less than 6 months.

(3) Where an insurance relationship is established during the insurance year, the first installment period for payment of the relevant estimated insurance premiums shall be determined as follows:

1. Where the insurance relationship is established between January 2 and March 31: From the date on which the insurance relationship is established to June 30;

2. Where the insurance relationship is established between April 1 and June 30: From the date on which the insurance relationship is established to September 30.

(4) The estimated insurance premiums for each installment period shall be as follows:

1. The estimated insurance premium for each installment period specified in paragraph (1): An amount equal to 1/4 of the estimated insurance premiums for the relevant year;

2. The estimated insurance premium for each installment period specified in paragraph (3): An amount calculated by multiplying the estimated insurance premiums for the relevant year by the ratio of the number of days in each installment period to the total number of days from the date on which the insurance relationship is established to the end of the year.

(5) A business owner who pays estimated insurance premiums in installments shall pay the installment amount for the first period by the payment deadline under Article 17(1) of the Act, and the installment amount for each subsequent period by the 15th day of the middle month of the relevant period.

(6) A business owner who intends to pay estimated insurance premiums in installments under paragraphs (1) through (5) shall apply to the COMWEL for installment payment of the estimated insurance premiums.

[This Article Wholly Amended on Sep. 29, 2010]

Article 23(Request for correction of estimated insurance premiums) #

(1) A business owner who intends to file a claim for correction of estimated insurance premiums under Article 17(5) of the Act, shall submit a written claim for correction specifying the following matters:

1. The name and address or domicile of the claimant;

2. The amount of estimated insurance premiums before correction;

3. The amount of estimated insurance premiums after correction;

4. Reason for filing the claim for correction;

5. Any other matters necessary to explain the reason for filing the claim and the basis of calculation.

(2) The COMWEL shall notify the claimant of the results of the claim for correction of estimated insurance premiums within 2 months from the date of receipt of the claim under paragraph (1).

[This Article Wholly Amended on Sep. 29, 2010]

Article 24(Adjustment of insurance premiums following changes in insurance premium rates) #

(1) Where the COMWEL reduces insurance premiums under Article 18(1) of the Act, it shall notify the relevant business owner of such reduction within 20 days from the date on which the reduction in the insurance premium rate is decided.

(2) Where, as a result of the reduction in insurance premiums under paragraph (1), the amount already paid by a business owner exceeds the amount payable, the COMWEL shall determine the application or refund of the erroneously paid amount under Article 23 of the Act, and shall notify the business owner of its decision under Article 31(3).

(3) Where the COMWEL or the NHIS increases insurance premiums under Article 18(1) of the Act, it shall notify the relevant business owner to pay additional insurance premiums, specifying the deadline for payment. <Amended on Aug. 31, 2012; Sep. 24, 2014>

(4) Upon receipt of notice of the additional payment of insurance premiums under paragraph (3), the relevant business owner shall pay the increased insurance premiums by the payment deadline therefor; provided, where good cause is deemed to exist, the COMWEL or the NHIS may extend the payment deadline by up to 30 days only once.

[This Article Wholly Amended on Sep. 29, 2010]

Article 25(Standard for reducing estimated insurance premiums) #

"Standard prescribed by Presidential Decree" in Article 18(2) of the Act means 30/100.

[This Article Wholly Amended on Sep. 29, 2010]

Article 26(Reporting and payment of finalized insurance premiums) #

`Articles 20 and 23 shall apply mutatis mutandis to the reporting and payment of final insurance premiums under Article 19(1) of the Act as well as to claims for correction of final insurance premiums under Article 19(7) of the Act.

[This Article Wholly Amended on Sep. 29, 2010]

Article 27(Special cases concerning collection of insurance premiums) #

"Any ground prescribed by Presidential Decree exists, such as where it is impracticable to obtain basic data necessary for calculating insurance premiums, including a settlement statement of accounts" in Article 20 of the Act means where a business owner fails to comply with at least 2 requests by the COMWEL to submit such data necessary for calculating insurance premiums, such as a settlement statement of accounts, or where the submitted data are deemed significantly unreliable and the business owner fails to supplement them despite a request for supplementation.

[This Article Wholly Amended on Sep. 29, 2010]

Article 28(Objects eligible for subsidization for employment insurance premiums) #

(1) "Business whose size falls below the threshold prescribed by Presidential Decree" in Article 21(1)1 of the Act means any of the businesses classified as follows; provided, public institutions defined in subparagraph 1 of Article 2 of the Act on the Prevention of Corruption and the Establishment and Management of the Anti-Corruption and Civil Rights Commission shall be excluded: <Amended on Dec. 30, 2015; Jun. 27, 2017; Jun. 8, 2021; Dec. 14. 2022>

1. In cases of businesses for which insurance premiums are paid pursuant to Article 16-2(1) of the Act, a business that meets all the following requirements; provided, in cases of subsidizing employment insurance premiums to be borne by an artist or a worker, the business of the relevant owner need not meet the following requirements:

a. The average monthly number of insured employees, among the insured defined in subparagraph 1a of Article 2 of the Employment Insurance Act (hereinafter referred to as "insured employees"), calculated as determined by the Minister of Employment and Labor in the year preceding the insurance year in which the date of application for subsidization under Article 21 of the Act (hereinafter referred to as the "date of application for subsidization") falls, shall be fewer than 10; in cases where the average monthly number of insured employees in the preceding year is at least 10, or where an insurance relationship is established under Article 7 of the Act during the insurance year in which the date of application for subsidization falls, the number of insured employees shall be fewer than 10 for 3 consecutive months immediately preceding the month in which the date of application for subsidization falls (limited to the relevant insurance year, and if 3 months have not elapsed since the date on which the insurance relationship was established, during such period).

b. The number of insured employees as at the last day of the month in which the date of application for subsidization falls (referring to the relevant application date or reporting date, where an application for subsidization is filed simultaneously with an application for enrollment under Article 5(2) of the Act or with a report on the establishment of an insurance relationship within the period specified in Article 11 of the Act) shall be fewer than 10;

c. After subsidization of insurance premiums commences, the number of insured employees as at the last day of each month in the relevant insurance year shall not reach 10 or more for 3 consecutive months;

2. In the case of a business for which employment insurance premiums are reported and paid under Article 16-2(2) of the Act: A business that meets the requirements under subparagraph 1a.

(2) Where the owner of a business falling under paragraph (1) grants any of the following leaves, etc. (hereinafter referred to as "maternity leave, etc.") to its insured employees, the number of insured employees for the relevant business during such period shall be deemed the number obtained by deducting the number of insured employees on maternity leave, etc. from the total number of insured employees: <Added on Dec. 30, 2015; Jun. 27, 2017>

1. A maternity leave or a miscarriage/stillbirth leave under Article 74(1) through (3) of the Labor Standards Act;

2. A childcare leave under Article 19 of the Equal Employment Opportunity and Work-Family Balance Assistance Act, or a reduction of working hours for the period of childcare under Article 19-2 of that Act.

(3) "Remuneration below the amount prescribed by Presidential Decree" in Article 21(1)1 of the Act means any of the following amounts for an insured employee, insured artist, or insured personal work performer that falls below the amount publicly notified by the Minister of Employment and Labor, taking into account the level of remuneration for employees, artists, and personal work performers engaged in similar occupational categories or fields, labor market conditions, etc., in consultation with the Minister of Health and Welfare: <Amended on Dec. 30, 2015; Jun. 27, 2017; Dec. 8, 2020; Jun. 8, 2021; Dec. 31, 2021; Dec. 14, 2022>

1. In the case of a business for which insurance premiums are paid under Article 16-2(1) of the Act, the amount of monthly remuneration calculated based on the remuneration under the proviso of Article 48-3(3) of the Act; the amount calculated under Article 19-3 of this Decree; the amount calculated under Article 56-6(1) of this Decree; the monthly remuneration paid as stated in a report on confirmation of employment details submitted under the latter part of Article 7(1) of the Enforcement Decree of the Employment Insurance Act; or the monthly remuneration paid as stated in a report on confirmation of labor details submitted under Article 104-6(2), 104-12(3), or 104-13(3) of that Decree;

2. In the case of a business for which insurance premiums are paid under Article 16-2(2) of the Act, the average monthly remuneration stated in the application for subsidization under Article 29-3(1) (referring to the amount calculated by dividing the total remuneration stated in the application for subsidization by the number of working days of the relevant employee during the relevant insurance year and then multiplying the resulting number by 30); or the monthly remuneration stated in a report on confirmation of employment details submitted under the latter part of Article 7(1) of the Enforcement Decree of the Employment Insurance Act.

(4) "Property prescribed by Presidential Decree" in Article 21(1)2 of the Act means land, buildings, housing, aircraft, or ships under Article 105 of the Local Tax Act. <Added on Jun. 27, 2017>

(5) "Standard prescribed by Presidential Decree" in Article 21(1)2 or 3 of the Act means the standard determined and publicly notified by the Minister of Employment and Labor, in consultation with the Minister of Health and Welfare, taking into account domestic and international economic conditions such as the inflation and economic growth rates, the status of property and income distribution of employees, artists, and personal work performers, the relationship to other statutes or regulations, etc. <Added on Jun. 27, 2017; Jun. 8, 2021>

[This Article Added on Jun. 29, 2012]

Article 29(Level of subsidization for employment insurance premiums) #

The level and duration of subsidization of employment insurance premiums under Article 21 of the Act shall be publicly notified by the Minister of Employment and Labor, in consultation with the Minister of Health and Welfare, within the scope of the employment insurance premiums borne by business owners, employees, artists, and personal work performers, taking into account the level of remuneration for the relevant employees, artists, and personal work performers, their acquisition of insured status, and other relevant factors. <Amended on Jun. 8, 2021>

[This Article Wholly Amended on Dec. 8, 2020]

Article 29-2(Methods and procedures for subsidizing businesses which pay monthly insurance premiums) #

(1) Where a business owner, an employee, an artist, or a personal work performer of the relevant business intends to receive subsidization of employment insurance premiums under Article 21 of the Act, they shall file an application with the COMWEL for such subsidization, as prescribed by Decree of the Ministry of Employment and Labor. <Amended on Dec. 30, 2015; Jun. 27, 2017; Dec. 31, 2018; Dec. 8, 2020; Jun. 8, 2021; Dec. 14, 2022>

(2) Upon receipt of an application under paragraph (1), COMWEL shall grant subsidies after verifying whether the relevant business owner or labor platform operator (referring to the labor platform operator under Article 77-7(1) of the Employment Insurance Act; hereinafter the same shall apply) has paid the monthly insurance premium by the deadline under Article 16-7 of the Act each month; in such cases, COMWEL shall subsidize the employment insurance premium from the month which includes the date of application for subsidization, to the end of the relevant insurance year; whereas if the relevant business owner or labor platform operator fails to file any of the following reports by the deadline, COMWEL shall subsidize the employment insurance premium from the month which includes the date the relevant report has been filed; and if an insured employee eligible for subsidization is a daily hire employee, short-term artist, or short-term worker under the proviso of Article 77-6(2)2 of the Employment Insurance Act (hereinafter referred to as "short-term worker"), COMWEL shall subsidize only the monthly insurance premiums for the persons listed in a report on confirmation of the details of employment, a report on confirmation of the details of provision of labor, or a statement of payment of wage and salary income which has been submitted by the relevant business owner or labor platform operator by the deadline under the latter part of Article 7(1) of the Enforcement Decree of the Employment Insurance Act, by the deadline under Article 104-6(2), 104-12(3), or 104-13(3) of that Decree, or by the deadline under the proviso of Article 164(1) of the Income Tax Act, respectively: <Amended on Jun. 27, 2017; Dec. 8, 2020; Jun. 8, 2021; Dec. 31, 2021; Jun. 28, 2022; Dec. 14, 2022; Jun. 27, 2023; Dec. 26, 2023>

1. A report on the total amount of remuneration under Article 16-10(1) of the Act (excluding reports on the total amount of remuneration for personal work performers);

2. A report on the acquisition of insured status under Article 15 of the Employment Insurance Act, for an insured employee eligible for subsidization;

3. A report on the acquisition of insured status under Article 15 of the Employment Insurance Act, as applied mutatis mutandis under Article 77-5(1) of that Act for an insured artist eligible for subsidization (including a report filed by the project owner or the primary contractor under Article 77-2(3) of that Act);

4. A report on the acquisition of insured status under Article 77-7(1) of the Employment Insurance Act (including where such report is deemed filed due to filing of a report on the monthly remuneration under Article 104-12(2) or 104-13(2) of the Enforcement Decree of the Employment Insurance Act) and a report on the acquisition of insured status under Article 15 that Act, as applied mutatis mutandis under Article 77-10(1) of that Act, for an insured personal work performer eligible for subsidization.

(3) Notwithstanding paragraph (2), the COMWEL shall not provide subsidization under paragraph (2) for any month in which a business owner or personal work platform operator fails to file a report with the COMWEL on the amount of monthly remuneration under Article 56-6(7) for an insured personal work performer eligible for subsidization during the period of subsidization of employment insurance premiums. <Added on Jun. 8, 2021; Dec. 31, 2021; Dec. 14, 2022>

(4) If a business is receiving subsidization of employment insurance premiums as of the end of the insurance year, and the average monthly number of insured employees during the subsidization period in the relevant insurance year is fewer than 10, such business shall be deemed to have applied for subsidization under paragraph (1) on January 1 of the following insurance year and to receive such subsidization. <Amended on Jun. 27, 2017; Jun. 8, 2021>

(5) Where a business fails to meet the requirements under Article 28(1)1c and thus, fails to receive subsidization of employment insurance premiums, the relevant business owner shall not file an application for subsidization under paragraph (1) until the end of the relevant insurance year. <Amended on Jun. 27, 2017; Jun. 8, 2021>

[This Article Added on Jun. 29, 2012]

[Title Amended on Jun. 27, 2017]

Article 29-3(Method and procedures for subsidizing businesses which report and pay employment insurance premiums) #

(1) Where an insured employee who works in a business falling under Article 28(1)2 intends to receive subsidization of the relevant employment insurance premium because they meet the requirements specified in Article 21 of the Act, the owner of the business or the insured employee shall file an application for subsidization of the employment insurance premium as prescribed by Decree of the Ministry of Employment and Labor, after the owner of the business reports and pays the relevant premium to the COMWEL by the deadline specified in Article 19 of the Act. <Amended on Dec. 31, 2018>

(2) Upon receipt of an application for subsidization under paragraph (1), COMWEL shall calculate and subsidize the amount to be subsidized, for the employment insurance premium reported and paid by the relevant business owner pursuant to Article 19 of the Act; provided, where the business owner fails to report an insured status under Article 15 of the Employment Insurance Act by the deadline in relation to an insured employee eligible for subsidization, COMWEL shall subsidize the employment insurance premium for such person from the date his or her insured status is reported; and where an insured employee eligible for subsidization is a daily hire employee, COMWEL shall subsidize only the employment insurance premiums for the persons listed in a report on confirmation of the details of employment for the month for which such report has been submitted by the business owner by the deadline under the latter part of Article 7(1) of the Enforcement Decree of the Employment Insurance Act or a statement of payment of wage and salary income which has been submitted by the business owner by the deadline under the proviso of Article 164(1) of the Income Tax Act. <Amended on Dec. 8, 2020; Dec. 31, 2021; Jun. 28, 2022>

[This Article Wholly Amended on Jun. 27, 2017]

Article 30(Recovery of subsidies for employment insurance premiums) #

(1) Where any of the following grounds arises in relation to a business that has received subsidization of employment insurance premiums, the COMWEL shall recover the amount of subsidies classified as follows, in accordance with Article 21-2 of the Act: <Amended on Dec. 30, 2015; Jun. 27, 2017; Jan. 7, 2020; Dec. 8, 2020>

1. Where the relevant business has obtained subsidization by fraud or other improper means despite failing to meet the requirements for subsidization at the time of application: The entire amount of subsidies;

2. Where it is confirmed that the relevant business has continuously received subsidization even though the number of its insured employees as of the last day of each month was 10 or more for 3 consecutive months during the relevant insurance year after the commencement of subsidization: The amount of subsidies after the month following the third month;

3. Where the average monthly remuneration of an employee or an artist eligible for subsidization, calculated based on the total remuneration reported by the relevant business owner under Article 16-10(1) or (4), exceeds 110/100 of the amount publicly notified by the Minister of Employment and Labor under Article 28(3) (limited to where the employee or artist eligible for subsidization is newly employed or commences the provision of personal work during the insurance year): The total amount of subsidies for the employee or artist;

4. Any other cases where it is confirmed that subsidies have been improperly provided to a person ineligible for subsidization: The amount of subsidies improperly provided.

(2) Where a ground arises to recover a subsidy under paragraph (1), the COMWEL shall notify the recipient thereof of such fact, and shall notify them of the amount to be recovered and collect it. <Amended on Dec. 31, 2021>

(3) "Amount prescribed by Presidential Decree" in the proviso of Article 21-2(1) of the Act means 3,000 won. <Added on Sep. 24, 2014>

[This Article Added on Jun. 29, 2012]

Article 30-2(Grounds for reducing insurance premiums following natural disaster) #

(1) "Special ground prescribed by Presidential Decree" in the former part of Article 22-2(1) of the Act means a fire, explosion, damage caused by war, or any other disaster equivalent thereto. <Amended on Jul. 2, 2019>

(2) The rate of reduction under the latter part of Article 22-2(1) of the Act shall be 30/100 of the insurance premiums and other amounts collectible.

[This Article Wholly Amended on Sep. 29, 2010]

Article 30-3(Amount of insurance premiums to be reduced when report is filed through information and communications network) #

Where a business owner files a report on the total remuneration or estimated insurance premiums through the Employment and Industrial Accident Information and Communications Network under the main clause of Article 22-2(2) of the Act (excluding cases where the report is filed through an agency handling insurance affairs under Article 45(1)), the COMWEL may reduce employment insurance premiums and industrial accident insurance premiums by 5,000 won, respectively.

[This Article Wholly Amended on Sep. 29, 2010]

Article 30-4(Amount of insurance premiums to be reduced for automatic transfer) #

Where a business owner pays monthly insurance premiums or estimated insurance premiums by means of automatic transfer in accordance with Article 22-2(3) of the Act (including cases where automatic transfer is made in connection with a credit card), the COMWEL may reduce the monthly employment insurance premiums and monthly industrial accident insurance premiums by 250 won, respectively, or reduce the estimated employment insurance premiums and estimated industrial accident insurance premiums by 250 won, respectively, on a quarterly basis. <Amended on Jun. 8, 2021>

[This Article Wholly Amended on Sep. 29, 2010]

Article 30-5(Transferee's secondary liability for payment) #

(1) A transferee of a business secondarily liable for payment under Article 22-5(2) of the Act shall be a person who has comprehensively succeeded to all rights (excluding those relating to accounts receivable) and obligations (excluding those relating to accounts payable) regarding the relevant business, on a business-by-business basis.

(2) The value of property transferred under Article 22-5(2) of the Act shall be the following amounts:

1. Where the transferee of the business has paid or is obligated to pay any amount to the transferor, such amount;

2. Where the amount under subparagraph 1 does not exist or is unclear, the value obtained by subtracting the total liabilities from the total assets, after the NHIS assesses the transferred assets and liabilities by applying mutatis mutandis Articles 60 through 66 of the Inheritance Tax and Gift Tax Act.

(3) Notwithstanding paragraph (2), the value of property acquired by transfer shall be the greater of the amount under paragraph (2)1 or 2 of that paragraph in any of the following cases:

1. Where the difference between the amount under paragraph (2)1 and the market value under Article 60 of the Inheritance Tax and Gift Tax Act is at least 300 million won;

2. Where the difference between the amount under paragraph (2)1 and the market value under Article 60 of the Inheritance Tax and Gift Tax Act is at least an amount equivalent to 30/100 of the market value.

[This Article Added on Jun. 27, 2023]

Article 31(Allocation and return of overpaid insurance premiums and interest thereon) #

(1) Deleted. <Mar. 27, 2007>

(2) Where a business owner has erroneously paid any insurance premiums or other amounts collectible, or becomes entitled to receive insurance benefits under Article 89 of the Industrial Accident Compensation Insurance Act, the business owner may request that the COMWEL apply the relevant amount to the insurance premiums or other amounts collectible for the following year. <Amended on Sep. 29, 2010>

(3) Where the COMWEL, under Article 23(1) through (3) of the Act, decides to first apply any erroneously paid amount of insurance premiums, etc. or any insurance benefits, to the insurance premiums or other amounts collectible, or to refund the balance, it shall notify the business owner of such decision. <Amended on Sep. 29, 2010>

(4) "Interest rate prescribed by Presidential Decree" in the provisions, with the exception of the subparagraphs, of Article 23(4) of the Act means the interest rate for additional refunds of national taxes under Article 43-3(2) of the Enforcement Decree of the Framework Act on National Taxes. <Amended on Sep. 29, 2010; Jun. 29, 2012>

Article 31-2(Return of overpaid employment insurance premiums to employees) #

(1) "Grounds prescribed by Presidential Decree" in Article 23(5) of the Act means any of the following cases:

1. Registration of completion of liquidation of a corporation;

2. Where the COMWEL deems it impossible to refund insurance premiums to a business owner due to the permanent closure of business.

(2) "Amount prescribed by Presidential Decree" in the proviso of Article 23(6) of the Act means 3,000 won.

[This Article Added on Jan. 7, 2020]

Article 32(Exceptions to collection of additional dues) #

"Cases prescribed by Presidential Decree" in the proviso of Article 24(1) of the Act means any of the following:

1. Where the amount of additional charges is less than 3,000 won;

2. Where the failure to report the total remuneration or the final insurance premiums under Article 16-10(1) or (2) of the Act is attributable to a natural disaster or any other unavoidable reason recognized by the Minister of Employment and Labor.

[This Article Wholly Amended on Sep. 29, 2010]

Article 33(Collection of arrears) #

"Cases prescribed by Presidential Decree" in Article 25(4) of the Act means any of the following:

1. Where arrears, additional charges, or insurance benefits collected under Article 26 of the Act are unpaid;

2. Where the delinquency in insurance premiums or other amounts collectible is attributable to a natural disaster or any other unavoidable reason recognized by the Minister of Employment and Labor.

[This Article Wholly Amended on Jun. 27, 2017]

Article 34(Standards for collecting industrial accident insurance benefits from business owners) #

(1) The insurance benefits referred to in Article 26(1)1 of the Act shall be collected for the categories of medical care benefits; temporary layoff benefits; disability benefits; nursing benefits; survivors' benefits; or injury and disease compensation pensions, in connection with an accident that occurs during the period from the date following the deadline for reporting the purchase of an insurance policy to the date such report is filed; and the amount to be collected shall be the equivalent of 50/100 of the insurance benefits (the amount shall not exceed five times the industrial accident insurance premium the business owner should have paid during the period he or she was negligent in reporting the purchase of an insurance policy), the payment of which has been determined in connection with an accident that occurs during the period in which the relevant business owner neglected to report the purchase of the insurance policy; provided, the collection of such insurance benefits shall be limited to the insurance benefits for which a cause to claim benefits arises during the period until the last day of the month in which the first anniversary from the commencement date of medical care (the date an accident occurs, if the relevant person dies at the same time as the accident occurs) falls. <Amended on Dec. 26, 2017>

(2) The insurance benefits referred to in Article 26(1)2 of the Act shall be collected for the categories of medical care benefits; temporary layoff benefits; disability benefits; nursing benefits; survivors' benefits; or injury and disease compensation pensions, in connection with an accident that occurs during the period from the day following the payment deadline for the monthly insurance premium or the estimated insurance premium (the payment deadline for each quarter, in cases of installment payments referred to in Article 17(3) of the Act) to the day preceding the date the relevant insurance premium is paid; and the amount to be collected shall be the equivalent of 10/100 of the insurance benefits for which a cause to claim benefits arises during the period from the date an accident occurs to the day preceding the date the relevant insurance premium is paid (the amount shall not exceed five times the industrial accident insurance premium the business owner should have paid during the period he or she was negligent in paying industrial accident insurance premiums); provided, no insurance benefits shall be collected in any of the following cases: <Amended on Dec. 26, 2017>

1. Where the ratio of insurance premiums paid to monthly insurance premiums payable for the relevant year up to the date of the accident is 50/100 or more;

2. Where the ratio of insurance premiums paid to estimated insurance premiums payable for the relevant year is 50/100 or more (or, in the case of installment payments, the ratio of insurance premiums paid to the estimated insurance premiums payable up to the quarter in which the accident occurs) is at least 50/100.

(3) Where insurance benefits to be collected under paragraph (1) or (2) are determined as disability compensation annuity or survivors' compensation annuity, such benefits shall be deemed to have been determined as disability compensation lump-sum benefits or survivors' compensation lump-sum benefits on the date the first cause of claim arose.

(4) Where the grounds under Article 26(1)1 and 2 of the Act are concurrent, only the insurance benefits subject to the higher collection rate shall be collected during the concurrent period.

(5) Where insurance benefits are paid to a part-time employee under subparagraph 2 of Article 23 of the Enforcement Decree of the Industrial Accident Compensation Insurance Act, such benefits shall be collected under paragraphs (1) through (4), based on the insurance benefits corresponding to the ratio of the average wage of the business in which the accident occurs to the average wage calculated under Article 24(1)2 of that Decree; provided, where the insurance benefits are calculated under the main clause of Article 36(7), Article 54, or 67 of the Industrial Accident Compensation Insurance Act because the average wage of the business in which the accident occurs is lower when calculated solely on that basis, the insurance benefits so calculated shall apply. <Added on Mar. 22, 2016>

(6) Where insurance benefits are paid to a personal work performer defined in subparagraph 1 of Article 91-15 of the Industrial Accident Compensation Insurance Act (hereinafter referred to as "personal work performer insured under industrial accident insurance"), such benefits shall be collected under paragraphs (1) through (4), based on the amount corresponding to the ratio of the average remuneration of the business in which the accident occurs to the average remuneration calculated under subparagraph 6 of Article 91-15 and Article 91-17(3) of that Act; provided, where the insurance benefits are calculated under the main clause of Article 36(7), Article 67, or 91-19(1) of the Industrial Accident Compensation Insurance Act because the average remuneration of the business in which the accident occurs is lower when calculated solely on that basis, the insurance benefits so calculated shall apply. <Added on Jun. 27, 2023>

[This Article Wholly Amended on Sep. 29, 2010]

[Title Amended on Jun. 27, 2023]

Article 35(Collection of insurance benefits from persons insured under industrial accident insurance) #

Where the COMWEL gives notice of the payment of all or part of industrial accident insurance benefits under Article 26(2) of the Act, it shall set the payment deadline not less than 30 days from the date on which the notice is received.

[This Article Wholly Amended on Sep. 29, 2010]

Article 36 #

Deleted. <Mar. 27, 2007>

Article 37(Request for vicarious implementation of public auction) #

(1) Where the NHIS requests the Korea Asset Management Corporation under Article 6 of the Act on the Act on the Establishment of Korea Asset Management Corporation (hereinafter referred to as the "KAMCO") to conduct public auctions of seized property on its behalf, under the former part of Article 28(2) of the Act, it shall send the KAMCO a written request for public auction agency services stating the following matters: <Amended on Mar. 24, 2014; Jun. 8, 2021>

1. The name and address or residence of the defaulter;

2. The type, quantity, quality, and location of the property to be sold by public auction;

3. The details of, and the deadline for payment of, insurance premiums and other amounts collectible in relation to the seizure;

4. Any other matters necessary for the public auction of seized property on behalf of the NHIS.

(2) Where the NHIS requests KAMCO to perform public auction agency services under paragraph (1), it shall, without delay, notify the relevant defaulter; the owner of collateral; any person holding a right to lease on a deposit basis, pledge, mortgage, or any other right to the property; or any person in possession of the seized property, of such fact.

[This Article Wholly Amended on Sep. 29, 2010]

Article 38(Delivery of seized property) #

(1) When requesting public auction agency services under Article 37(1), the NHIS may deliver to KAMCO the property it possesses or property it has caused a third party to keep in custody; provided, with respect to property kept by a third party, delivery of a custody certificate of the relevant property issued by the third party may be made in lieu of delivery of such property.

(2) When KAMCO receives seized property under paragraph (1), it shall prepare a written statement of delivery and receipt thereof.

[This Article Wholly Amended on Sep. 29, 2010]

Article 39(Request for cancellation of vicarious implementation of public auction) #

(1) Where any property remains unsold at public auction within 2 years from the date on which KAMCO receives a request for public auction agency services, KAMCO may request the NHIS to terminate such request with respect to that property.

(2) Upon receipt of a request for termination under paragraph (1), the NHIS shall comply with such request, unless there is a compelling reason not to do so.

[This Article Wholly Amended on Sep. 29, 2010]

Article 40(Details about vicarious implementation of public auction) #

Except as provided in this Decree, matters necessary for public auction agency services performed by KAMCO under the former part of Article 28(2) of the Act that are not prescribed by this Decree shall be determined by the NHIS in consultation with KAMCO.

[This Article Wholly Amended on Sep. 29, 2010]

Article 40-2(Value of inherited property) #

(1) The value of inherited property under Article 28-3(1) and the former part of Article 28-3(2) of the Act shall be the amount obtained by deducting the total liabilities and any inheritance tax imposed or payable due to such inheritance, from the total assets inherited.

(2) The value of the total assets and total liabilities under paragraph (1) shall be evaluated in accordance with the assessment methods specified in Articles 60 through 66 of the Inheritance Tax and Gift Tax Act.

[This Article Wholly Amended on Sep. 29, 2010]

Article 40-3(Reporting on representative of heirs) #

(1) A report of the representative of heirs under the latter part of Article 28-3(2) of the Act shall be filed within 30 days from the commencement of inheritance, by a document stating the representative's name, address or residence, and other necessary matters.

(2) Where no report is field under the latter part of Article 28-3(2) of the Act, the NHIS may designate one of the relevant heirs as the representative. In such cases, the NHIS shall, without delay, send each heir a document stating such designation.

[This Article Wholly Amended on Sep. 29, 2010]

Article 40-4(Grounds for exclusion from disclosure of personal information of persons in arrears with large amount or in habitual arrears) #

(1) If the NHIS discloses the personal information, etc. of a defaulter under the main clause of Article 28-6(1) of the Act, it shall disclose the defaulter's name, trade name (including the name of the relevant corporation), age, type of business, occupation, address, the type, deadline, and amount of arrears, and the summary of the default, etc.; and where the defaulter is a corporation, the name of its representative shall also be disclosed. <Amended on Dec. 24, 2024>

(2) Where the NHIS determines a defaulter's ability to pay under the main clause of Article 28-6(1) of the Act, it shall comprehensively consider the financial status, income level, and whether a major or habitual defaulter is a minor, following deliberation by the Deliberative Committee on Disclosure of Insurance Premium Information under paragraph (2) of that Article. <Added on Jun. 27, 2023>

(3) "Ground prescribed by Presidential Decree ... , such as partial payment of the arrears" in the proviso of Article 28-6(1) of the Act means any of the following cases: <Amended on Jun. 27, 2023>

1. Where at least 30/100 of insurance premiums in arrears, other amounts collectible, and expenses for disposition on default (hereinafter referred to as "arrears") is paid in the relevant insurance year;

2. Where the collection of arrears is deferred under a decision to authorize a rehabilitation plan under Article 243 of the Debtor Rehabilitation and Bankruptcy Act, and the defaulter is in the grace period of such deferment; or where the arrears are being paid according to the payment schedule under the rehabilitation plan;

3. Where the Deliberative Committee on Disclosure of Insurance Premium Information under Article 28-6(2) of the Act deems that disclosure of the defaulter's personal information has no actual benefit, such as where the relevant business faces a serious crisis due to substantial property loss caused by a disaster, etc.

(4) Where the NHIS notifies a defaulter that their personal information, etc. is subject to disclosure under Article 28-6(3) of the Act, it shall urge the defaulter to pay the arrears; and where the defaulter falls under any ground for exemption from disclosure of personal information, etc. specified in the proviso of Article 28-6(1) of the Act, it shall require the defaulter to submit supporting materials therefor. <Amended on Jun. 27, 2023>

[This Article Wholly Amended on Sep. 29, 2010]

Article 40-5(Composition and operation of Deliberative Committee on Disclosure of Insurance Premium Information) #

(1) The Deliberative Committee on Disclosure of Insurance Premium Information under Article 28-6(2) of the Act (hereinafter referred to as the "Committee") shall be composed of 11 members, including 1 chairperson.

(2) A standing director in charge of relevant affairs, among executive officers of the NHIS, shall serve as the chairperson of the Committee; and members of the Committee shall be appointed or commissioned by the President of the NHIS from among the following persons:

1. One official of the COMWEL;

2. Three officials of the NHIS;

3. One public official of Grade III or IV of the Ministry of Employment and Labor, who is in charge of collection of employment insurance and industrial accident compensation insurance premiums;

4. One public official of Grade III or IV of the National Tax Service;

5. Four persons with extensive knowledge of and experience in law, accounting, or social insurance.

(3) The term of office of each committee member under paragraph (2)5 shall be 2 years.

(4) A majority of the members of the Committee shall constitute a quorum, and any resolution thereof shall require the concurring vote of a majority of those present.

(5) Except as provided in paragraphs (1) through (4), matters necessary for the composition and operation of the Committee shall be prescribed by the NHIS.

[This Article Wholly Amended on Sep. 29, 2010]

Article 40-6(Application mutatis mutandis of the Enforcement Decree of the Framework Act on National Taxes) #

`Articles 18 through 23 of the Enforcement Decree of the National Tax Collection Act shall apply to the provision of security for payment to defer a disposition on default of any insurance premium and other money collectable. In such cases, "security for tax payment" shall be construed as "security for payment"; "national tax", as "insurance premium"; "tax guarantee insurance policy", as "insurance policy for guarantee of payment"; "Commissioner of the National Tax Service", as "Minister of Employment and Labor"; "head of a tax office" or "head of the competent tax office", as "Health Insurance Service"; "taxpayer", as "business owner"; "letter of guarantee of tax payment", as "security for payment"; "written guarantee of tax payment", as "written guarantee of payment"; "security for tax payment", as "security for payment"; "any national tax and forced collection charge", as "any insurance premium, other money collectable and expenses for disposition on default"; "tax guarantee insurer", as "payment guarantee insurer"; and "tax guarantor", as "payment guarantor," respectively. <Amended on Feb. 17, 2021; Jun. 8, 2021>

[This Article Wholly Amended on Sep. 29, 2010]

Article 41(Write-off of money collectable) #

(1) "Cases prescribed by Presidential Decree" in Article 29(1)3 of the Act means any of the following cases:

1. Where the whereabouts of the defaulter are unknown;

2. Where the defaulter has no property; or where it has been verified that, after the estimated value of all property subject to disposition on default is applied to the expenses for such disposition, no balance would remain;

3. Where it has been verified that, after all property subject to disposition on default is applied to claims, such as national taxes or local taxes that take precedence over insurance premiums and other amounts collectible, no balance would remain;

4. Where a company in arrears is exempted from insurance premiums, etc. in accordance with Article 251 of the Debtor Rehabilitation and Bankruptcy Act.

(2) Where the NHIS intends to make a disposition on default under paragraph (1)1, it shall investigate and verify the whereabouts or property of the defaulter by inquiring with the competent Si/Gun, tax office, or any other agency; provided, this shall not apply where the arrears are less than 100,000 won.

[This Article Wholly Amended on Sep. 29, 2010]

Article 41-2(Request for data on default or write-off) #

(1) A person who requests data regarding the personal information, arrears, or amount written off in respect of a defaulter or a person whose arrears have been written off (hereinafter referred to as "data on default, etc.") in accordance with Article 29-2(1) of the Act (hereinafter referred to as the "requester") shall submit to the NHIS a document stating the following matters:

1. The requester's name and address;

2. The details of the data on default, etc. requested, and the purpose of its use.

(2) Upon receiving a request for data on default, etc. under paragraph (1), the NHIS may provide such data either in the form of an electronic file prepared under Article 41-4(1) or in writing.

(3) Where the NHIS has provided data on default, etc. pursuant to paragraph (2), if any ground arises such as the payment of arrears or the revocation of write-off, it shall notify the requester of such fact within 15 days from the date on which such ground arises.

(4) Matters necessary for the request for, and provision of, data on default, etc. under paragraphs (1) through (3) shall be determined by the NHIS.

[This Article Wholly Amended on Sep. 29, 2010]

Article 41-3(Grounds for exclusion from provision of data on default or write-off) #

"Ground prescribed by Presidential Decree ... , such as deferment of a disposition on default" in the proviso, with the exception of the subparagraphs, of Article 29-2(1) of the Act means any of the following:

1. Where the NHIS defers a disposition on default for the defaulter falling under Article 29-2(1)1 or 2 of the Act (hereafter in this Article referred to as "defaulter");

2. Where the NHIS deems that the defaulter is unable to pay the arrears due to any of the following reasons:

a. Where they have sustained a severe loss of property due to a disaster or theft;

b. Where their business suffers a significant loss or faces a serious crisis.

[This Article Wholly Amended on Sep. 29, 2010]

Article 41-4(Preparing data files on default or write-off) #

(1) The NHIS may prepare data on default, etc. in electronic format.

(2) Matters necessary for the organization and management of data on default, etc. prepared in electronic format under paragraph (1) shall be determined by the NHIS.

[This Article Wholly Amended on Sep. 29, 2010]

Article 41-5(Cases where certificate of full payment of insurance premiums, etc. is required) #

(1) "State, a local government, or an institution prescribed by Presidential Decree, such as a public institution under Article 4 of the Act on the Management of Public Institutions" in the main clause of Article 29-4(1) of the Act means the State, a local government, or a public institution under Article 4 of the Act on the Management of Public Institutions.

(2) "Contract prescribed by Presidential Decree, such as for construction, manufacturing, purchase, and services" in the main clause of Article 29-4(1) of the Act means any of the following contracts:

1. Contracts under Article 2 of the Act on Contracts to Which the State Is a Party; provided, this shall not apply to contracts the consideration for which is paid with agency operation expenses under Article 31 of the Enforcement Decree of the Management of the National Funds Act;

2. Contracts under Article 2 of the Act on Contracts to Which a Local Government Is a Party; provided, this shall not apply to contracts the consideration for which is paid with day-to-day expenses under Article 38(1) of the Enforcement Decree of the Local Accounting Act;

3. Contracts for construction, manufacture, purchase, services, etc. concluded under Article 39(3) of the Act on the Management of Public Institutions; provided, this shall not apply to contracts the consideration for which is paid with funds determined and publicly notified by the Minister of Employment and Labor as funds of a day-to-day expense nature.

(3) Where a person liable to pay insurance premiums, etc. intends to obtain a certificate of full payment of insurance premiums, etc. under the main clause of Article 29-4(1) of the Act, they shall request the COMWEL or the NHIS to provide such certificate, as determined and publicly notified by the Minister of Employment and Labor; provided, where the person who receives consideration for a contract is not the original contractor, the following persons shall request such certificate:

1. In the case of assignment of claims: The transferor and the transferee;

2. In the case of compliance with an order of assignment issued by a court: The seizure creditor;

3. Where a subcontract price for a construction work is directly paid under Article 14(1)1 and 2 of the Fair Transactions in Subcontracting Act: The subcontractor.

(4) "Cases prescribed by Presidential Decree, such as when the person liable for payment intends to pay the insurance premiums, etc. in whole or in part out of the contract price" in the proviso of Article 29-4(1) of the Act means any of the following cases:

1. Where a person liable for payment intends to pay insurance premiums, etc. with whole of the contract price received, or to pay the full amount of insurance premiums, etc. with part of the contract price;

2. Where the NHIS is paid the contract price in accordance with a disposition on default under Article 28 of the Act;

3. Where a trustee in bankruptcy under the Debtor Rehabilitation and Bankruptcy Act fails to certify the full payment of insurance premiums, etc. and the competent court deems that it is impracticable to smoothly proceed with the bankruptcy procedures, and the trustee in bankruptcy requests an exemption from certification from the COMWEL or the NHIS;

4. Where a rehabilitation plan under the Debtor Rehabilitation and Bankruptcy Act provides for deferral of the collection of insurance premiums, etc. or of the realization of property following a disposition on default; in such cases, the insurance premiums, etc. for which certification of full payment is not required shall be limited to the amount of insurance premiums, etc. the collection or realization of which has been deferred;

5. Where it is deemed necessary by the Minister of Employment and Labor, such as where performance of a contract is rendered impossible by undergoing the procedures for certifying full payment, or in other similar cases.

[This Article Added on Jun. 27, 2023]

Article 42(Settlement and payment of industrial accident insurance premiums and charges) #

The COMWEL or the NHIS shall, on a monthly basis, settle the accounts for industrial accident insurance premiums collected or paid under Article 31(5) of the Act; charges under Article 9 of the Wage Claim Guarantee Act; and allotted charges for persons under Article 31(1)1 of the Asbestos Injury Relief Act (including any arrears and additional dues for each allotted charge), and shall pay such amounts respectively into the Industrial Accident Compensation Insurance and Prevention Fund under Article 95 of the Industrial Accident Compensation Insurance Act (hereinafter referred to as the "Industrial Accident Compensation Insurance and Prevention Fund"); the Wage Claim Guarantee Fund under Article 17 of the Wage Claim Guarantee Act (hereinafter referred to as the "Wage Claim Guarantee Fund"); and to the Asbestos Injury Relief Fund under Article 24 of the Asbestos Injury Relief Act (hereinafter referred to as the "Asbestos Injury Relief Fund").

[This Article Wholly Amended on Sep. 29, 2010]

Article 43(Accounting agencies for insurance premiums) #

The President of the COMWEL or the President of the NHIS may, for the purpose of entrusting the collection of insurance premiums and other amounts collectible, appoint revenue collection officers for the Industrial Accident Compensation Insurance and Prevention Fund, the Wage Claim Guarantee Fund, the Asbestos Injury Relief Fund, and the Employment Insurance Fund under Article 78 of the Employment Insurance Act (hereinafter referred to as the "Employment Insurance Fund") from among standing directors of the COMWEL or the NHIS; and may appoint officials in charge of receipts and disbursements of the Industrial Accident Compensation Insurance and Prevention Fund, the Wage Claim Guarantee Fund, the Asbestos Injury Relief Fund, and the Employment Insurance Fund from among its staff.

[This Article Wholly Amended on Sep. 29, 2010]

Article 43-2(Service of documents) #

Where the COMWEL or the NHIS intends to serve documents on insurance premiums and other amounts collectible under the Act by mail under Article 32(2) of the Act, it may serve them by ordinary mail.

[This Article Added on Sep. 29, 2010]

Article 44(Insurance business agencies) #

"Corporation, certified public labor attorney, or certified tax accountant meeting the standards prescribed by Presidential Decree" in the former part of Article 33(1) of the Act means any of the following persons: <Amended on Sep. 24, 2014>

1. A corporation that has obtained authorization or permission from, or has been registered with, the competent authority under relevant statutes or regulations;

2. A person registered under Article 5 of the Certified Public Labor Attorney Act, who has performed the duties under Article 2 of that Act for at least 2 years;

3. A person registered under Article 6 of the Certified Tax Accountant Act, who has performed the duties under Article 2 of that Act for at least 2 years and has completed the training courses determined by the Minister of Employment and Labor.

[This Article Wholly Amended on Sep. 29, 2010]

Article 45(Scope of business owners permitted to delegate insurance business) #

(1) A business owner insured under Articles 5, 48-2(1), 48-3(1), and 48-6(1) of the Act may delegate insurance affairs, for the purpose of having them handled under Article 33(1) of the Act, to an organization, corporation, certified public labor attorney, or certified tax accountant (hereinafter referred to as "agency handling insurance affairs") authorized by the COMWEL. <Amended on Sep. 24, 2014; Dec. 31, 2018; Dec. 8, 2020; Jun. 8, 2021; Jun. 27, 2023>

(2) Deleted. <Dec. 31, 2018>

(3) Where an agency handling insurance affairs is delegated insurance affairs by a business owner under paragraph (1) or where such delegation is revoked, the agency shall report the delegation or its revocation to the COMWEL, within 14 days from the date of such delegation or revocation.

[This Article Wholly Amended on Sep. 29, 2010]

Article 46(Scope of insurance business subject to delegation) #

The scope of affairs that may be delegated to an agency handling insurance affairs under the latter part of Article 33(1) of the Act shall be as follows: <Amended on Jun. 27, 2023>

1. Reporting of the total amount of remuneration, etc. under Article 16-10 of the Act;

2. Affairs relating to reporting and revised reporting of estimated insurance premiums and final insurance premiums;

3. Affairs relating to the management of the insured status of persons insured under employment insurance;

4. Reporting of the establishment, change, or termination of an insurance relationship;

5. Any other insurance-related affairs that business owners shall report to a local labor office or the COMWEL.

[This Article Wholly Amended on Sep. 29, 2010]

Article 47(Authorization for insurance business agencies) #

(1) In accordance with Article 33(2) of the Act, any person who intends to conduct insurance affairs shall submit to the COMWEL an application for authorization stating the details of the agency services, the area to be entrusted, etc., along with the following documents: <Amended on Sep. 24, 2014>

1. In the case of a corporation falling under subparagraph 1 of Article 44: A copy of a document evidencing that the corporation has obtained authorization or permission from the competent administrative agency, or has completed registration, etc. with such agency;

2. In the case of a person falling under subparagraph 2 or 3 of Article 44: A copy of a document evidencing that the person falls under subparagraph 2 or 3 of Article 44;

3. In the case of a corporation or organization: A copy of the articles of incorporation or rules;

4. A copy of the rules (hereinafter referred to as "Rules on the Management of Delegated Insurance Affairs") to be used when entering into a contract for the delegation of insurance affairs with business owners.

(2) The Rules on the Management of Delegated Insurance Affairs shall include the following matters:

1. Procedures for the delegation of insurance affairs and for termination thereof;

2. Methods and procedures for handling insurance affairs;

3. Methods and procedures for accounting by the agency handling insurance affairs;

4. Matters relating to the management of the insured status of persons insured under employment insurance, and the management of the employment relationship of employees covered by industrial accident insurance;

5. Matters relating to the reporting of the total amount of remuneration and insurance premiums, and the liability for their payment.

(3) Where a corporation or an organization intends to be authorized to perform insurance affairs on behalf of a business owner under Article 33(2) of the Act, its articles of incorporation, rules, etc. shall specify that it is authorized to do so.

(4) "Matters prescribed by Presidential Decree, such as the area to be entrusted" in Article 33(3) of the Act means the following:

1. The area to be entrusted;

2. Rules on the Management of Delegated Insurance Affairs.

(5) Where an agency handling insurance affairs intends to change any matters authorized under Article 33(3) of the Act, it shall file an application for authorization with the COMWEL at least 7 days prior to the intended date of change; and where it intends to discontinue any affairs delegated under Article 33(4) of the Act, it shall report such discontinuation to the COMWEL at least 30 days prior to the intended date of discontinuation.

[This Article Wholly Amended on Sep. 29, 2010]

Article 48(Period of restricting authorization of insurance business agencies) #

(1) "Period prescribed by Presidential Decree" in Article 33(6) of the Act means the period classified as follows: <Amended on Dec. 14, 2022>

1. Where a report on the discontinuance of all affairs has been filed under Article 33(4) of the Act: Three months; provided, where such report has been filed during the period in which procedures for revocation of authorization was underway due to any reason specified in any subparagraph of Article 33(5) of the Act (referring to the period from the time when prior notice of disposition has been given under Article 21 of the Administrative Procedures Act until a determination on revocation of authorization is made), the following classification shall apply:

a. Where prior notice of revocation of authorization is given due to the reason specified in Article 33(5)1 of the Act: One year;

b. Where prior notice of revocation of authorization has been given on any of the grounds specified in subparagraphs 2 through 4 of Article 33(5) of the Act: Six months;

2. Where authorization has been revoked on the ground specified in Article 33(5)1 of the Act: One year;

3. Where authorization has been revoked on any of the grounds specified in subparagraphs 2 through 4 of Article 33(5) of the Act:

(2) Where the COMWEL revokes the authorization of an agency handling insurance affairs under Article 33(5) of the Act, it shall, without delay, notify the agency handling insurance affairs and the business owner who has delegated insurance affairs thereto of such fact. <Amended on Dec. 14, 2022>

[This Article Wholly Amended on Sep. 29, 2010]

[Title Amended on Dec. 14, 2022]

Article 49(Hearings) #

Where the COMWEL intends to revoke the authorization of agency handling insurance affairs under Article 33(5) of the Act, it shall hold a hearing.

[This Article Wholly Amended on Sep. 29, 2010]

Article 50(Notice by insurance business agencies) #

Where an agency handling insurance affairs receives a notice, etc. of the payment of insurance premiums and other amounts collectible under the Act, in accordance with Article 34 of the Act, it shall, without delay, notify the relevant business owner of such fact.

[This Article Wholly Amended on Sep. 29, 2010]

Article 51(Keeping of books by insurance business agencies) #

(1) An agency handling insurance affairs shall prepare and keep the following documents for at least 3 years, in accordance with Article 36 of the Act: <Amended on Sep. 24, 2014>

1. A book of collection affairs by each business owner who has delegated insurance affairs;

2. Deleted; <Sep. 24, 2014>

3. A book of insurance affairs other than collection affairs, such as reports filed by persons insured for each business, and relevant documents;

4. Documents relating to delegation of insurance affairs between an agency handling insurance affairs and a business owner;

5. Deleted; <Sep. 24, 2014>

6. Deleted. <Sep. 24, 2014>

(2) The documents under paragraph (1) may be prepared and kept in the form of an electronic document as defined in subparagraph 1 of Article 2 of the Framework Act on Electronic Documents and Transactions. <Amended on Aug. 31, 2012.>

[This Article Wholly Amended on Sep. 29, 2010]

Article 52(Subsidization for insurance business agencies) #

(1) In accordance with Article 37 of the Act, the COMWEL may pay to an agency handling insurance affairs the following subsidies (hereinafter referred to as "insurance-affairs agency subsidies"); provided, where the taxable income of a business owner who has delegated insurance affairs to such agency (referring to taxable income under the Corporate Tax Act or the Income Tax Act) is not less than the amount determined and publicly notified by the Minister of Employment and Labor, no such subsidy shall be paid: <Amended on Jun. 8, 2021; Dec. 24, 2024>

1. Where, upon delegation from a business owner with fewer than 30 regular employees, an agency handling insurance affairs pays insurance premiums and other amounts collectible on the business owner's behalf, the subsidy therefor (hereinafter referred to as "premium-payment subsidies");

2. Where, upon delegation from a business owner with fewer than 30 regular employees, an agency handling insurance affairs handles insurance affairs such as the management of persons insured under employment insurance or industrial accident insurance and the reporting of the total amount of remuneration, the subsidy therefor (hereinafter referred to as "insured-person management subsidies");

3. Where, upon delegation from a business owner with fewer than 30 regular employees, an agency handling insurance affairs files a report on the establishment of insurance relationship for employment insurance or industrial accident insurance, the subsidy therefor (hereinafter referred to as "workplace-enrollment subsidies").

(2) The insurance-affairs agency subsidy shall be provided in accordance with the standards determined by the Minister of Employment and Labor, taking into account the record of payment of insurance premiums and other amounts collectible by the business owner who has delegated insurance affairs, the size of such business, the performance of managing insured persons, such as the acquisition and loss of insured status, the period of delegation, etc.; provided, the premium-payment subsidy shall be paid semiannually, and the insured-person management subsidy and the workplace-enrollment subsidy shall be paid quarterly. <Amended on Dec. 30, 2011; Dec. 24, 2024>

(3) Where an agency handling insurance affairs reports the discontinuance of the affairs during the insurance year pursuant to Article 33(4) of the Act, the payment performance of insurance premiums and other amounts collectible under paragraph (2) shall be calculated based upon the amounts paid during the period from the first day of the relevant half-year until the 15th day of the second month of the quarter in which the date of discontinuation falls; provided, this shall not apply to any amounts paid by the relevant business owner who has delegated insurance affairs under a disposition on default under Article 28 of the Act.

(4) The period of delegation under paragraph (2) shall be calculated from the date on which the relevant agency handling insurance affairs files a report on delegation of insurance affairs with the COMWEL in accordance with Article 45(3).

(5) Where an agency handling insurance affairs intends to receive insurance-affairs agency subsidies, it shall, as prescribed by Decree of the Ministry of Employment and Labor, apply to the COMWEL for payment of premium-payment subsidies, after the end of each half-year; and for insured-person management subsidies and workplace-enrollment subsidies, after the last day of each quarter (or, if a report on discontinuation of delegated affairs has been filed under Article 33(4) of the Act, after the date of discontinuation). <Amended on Dec. 30, 2011; Dec. 24, 2024>

[This Article Wholly Amended on Sep. 29, 2010]

Article 53(Restrictions on subsidization for insurance business agencies) #

(1) Where an agency handling insurance affairs causes any loss in the collection of insurance premiums and other amounts collectible, the COMWEL may deduct an amount equivalent to such loss from premium-payment subsidies and insured-person management subsidies. <Amended on Dec. 24, 2024>

(2) Where an agency handling insurance affairs has received at least 2 corrective orders from the head of the competent employment security agency by neglecting to file a report, etc. on the acquisition or loss of insured status for employment insurance, and fails to comply therewith, the COMWEL shall reduce by 50/100 the insured-person management subsidies payable to such agency; and where the agency has received at least 3 such corrective orders and fails to comply therewith, the COMWEL shall not provide such subsidies. <Amended on Dec. 24, 2024>

[This Article Wholly Amended on Sep. 29, 2010]

Article 54(Bearing subsidies for vicarious execution of insurance business) #

(1) Premium-payment subsidies shall be borne, in proportion to the share of employment insurance and industrial accident compensation insurance, by the Employment Insurance Fund and the Industrial Accident Compensation Insurance and Prevention Fund, respectively, out of the amount paid by a business owner who has delegated insurance affairs. <Amended on Dec. 24, 2024>

(2) The workplace-enrollment subsidy and the insured-person management subsidy shall be borne equally, one-half each, by the Employment Insurance Fund and the Industrial Accident Compensation Insurance and Prevention Fund, respectively; provided, where the relevant affairs are limited to employment insurance or industrial accident insurance, the entire amount shall be borne by the Employment Insurance Fund or the Industrial Accident Compensation Insurance and Prevention Fund. <Amended on Dec. 24, 2024>

[This Article Wholly Amended on Sep. 29, 2010]

Article 54-2(Scope of data subject to request for provision) #

(1) "Data prescribed by Presidential Decree, such as data on earned income, national taxes, local taxes, land, buildings, health insurance, and national pension" in the former part of Article 40(1) of the Act means the following data: <Amended on Jun. 1, 2015; Dec. 30, 2015; Jun. 27, 2017; Dec. 31, 2018; Jan. 7, 2020; Dec. 8, 2020; Jun. 8, 2021; Jun. 28, 2022; Sep. 12, 2023; May 7, 2024; Jun. 25, 2024: Dec. 23, 2025>

1. Data on reports filed by workplaces, and data on the monthly insurance contributions for the employee insured and the self-employed insured under the National Health Insurance Act;

2. Data on reports filed by workplace-based insured persons and individually insured persons; and data on the imposition of monthly pension contributions under the National Pension Act;

3. Data on remuneration, amount of remuneration, average monthly remuneration, those eligible for support under the Act, and the following data necessary to verify whether subsidies have been provided to agencies handling insurance affairs:

a. Data under the Value-Added Tax Act, including data on business registration, the total amount in the statement of tax bases in the value-added tax return of a general taxable person, and data on electronic tax invoices or the aggregated statement of tax invoices;

b. Data under the Income Tax Act, including the report on the status of withholding, statement of payment of wage and salary income, global income data in the preliminary and final returns on the tax base for global income, resident's statement of payment of business income and other income and the simplified statement of payment, or statement of submission of tax data by providers of places of business, etc.;

c. Data under the Corporate Tax Act, including data on remuneration or the amount of remuneration in the standard statement of profit or loss, or the net profit or loss of a corporation whose insurance affairs are delegated to an agency handling insurance affairs;

4. Data on persons enrolled in the Pension for Private School Teachers and Staff under the Pension for Private School Teachers and Staff Act;

5. Data on permission for, and reports on, the cutting of standing timber, and the extracting or collecting of forest products under the Creation and Management of Forest Resources Act;

6. Data on registration of firefighting system installation business, and data on the records of firefighting system installations under the Firefighting System Installation Business Act;

7. Data on persons insured under accident compensation insurance for fishers under the Act on Accident Compensation Insurance for Fishers and Fishing Vessels;

8. Data on registration of electrical construction business, and data on records of electrical construction works under the Electrical Construction Business Act;

9. Data on construction works, among contract-related information under the Electronic Procurement Utilization and Promotion Act;

10. Data on construction works, among reports on results of contracts under the Act on Contracts to Which the State Is a Party;

11. Data on registration of information and communications construction businesses, and data on records of information and communications construction projects under the Information and Communications Construction Business Act;

12. Resident registration records under the Resident Registration Act;

13. Data required to collect insurance premiums or other amounts collectible, such as a certified copy of a construction machinery register and data on registration of construction machinery business under the Construction Machinery Management Act, a certified copy of a building register under the Building Act, a certified copy of a motor vehicle register under the Motor Vehicle Management Act, and a certified copy of a site parcels-register and a forest area parcels-register under the Act on the Establishment and Management of Spatial Data;

14. Data required to verify the establishment and termination of insurance relationships and to impose, collect, and settle insurance premiums, such as data on registration of construction business, data on reports on discontinuance or transfer of business, and data on records of construction works under the Framework Act on the Construction Industry; data on building permission or building construction, data on reports on the commencement of construction works, data on revocation of building permission, and data on approval for use of buildings under the Building Act;

15. Deleted; <Jun. 8, 2021>

16. Property taxation data under the Local Tax Act;

17. Data on those insured under the public officials pension under the Public Officials Pension Act;

18. Data on registration of housing construction project operators and data on records of housing construction works under the Housing Act;

19. Data on the registration of national heritage repair business entities and the results of repair of national heritage under the Act on National Heritage Maintenance;

19-2. Data on the registration of bonded transportation business entities, etc. under the Customs Act;

19-3. Data on the owners and drivers of hazardous material transport vehicles and information on their operation under the Framework Act on Logistics Policies;

19-4 Data on carriers of hazardous substances and transporters of hazardous substances under the Act on the Safety Control of Hazardous Substances;

19-5. Data on the registration of trucks and special motor vehicles under the Motor Vehicle Management Act;

19-6. Data on permission to collect and transport industrial wastes under the Wastes Control Act;

19-7. Data on permission to operate trucking transport business under the Trucking Transport Business Act and data on the transport or freight forwarding performance of transport business operators;

19-8. Data on transport companies, transporters, or transport information of hazardous chemical substances under the Chemical Substances Control Act;

19-9. Data certifying artistic activities under Article 3-2 of the Artist Welfare Act;

19-10. Data on the registration of the following persons:

a. Insurance solicitors under the Insurance Business Act or the Postal Savings and Insurance Act;

b. Credit card solicitors under the Specialized Credit Finance Business Act;

c. Loan solicitors under the Act on Registration of Credit Business and Protection of Finance Users;

19-11. Data on reports on the number of working days of beneficiaries under the Act on the Employment Improvement of Construction Workers (including data on reports filed using electronic cards under Article 13(4) of that Act);

19-12. Data on insurance enrollment by software business entities and software engineers under the Software Promotion Act;

19-13. Data on the registration of qualifications of tourist interpretation guides under the Tourism Promotion Act;

19-14. Data on reports on school buses for children under the Road Traffic Act;

20. The following data required for the establishment and termination of an insurance relationship and for the imposition of insurance premiums:

a. Data on social welfare corporations and social welfare facilities as defined in subparagraphs 3 and 4 of Article 2 of the Social Welfare Services Act, and data on their workers;

b. Data on social service providers as defined in subparagraph 4 of Article 2 of the Act on the Use of Social Services and the Management of Vouchers, and data on their employees;

c. Data on child care centers as defined in subparagraph 3 of Article 2 of the Child Care Act, and data on child care teachers and staff as defined in subparagraph 5 of Article 2 of that Act;

d. Data on participants in self-support labor under Article 15 of the National Basic Living Security Act;

e. Data on the registration, correction, or cancellation of business information on agriculture or fisheries under Articles 4 and 6-2 of the Act on Fostering and Supporting Agricultural and Fisheries Business Entities.

(2) "Institutions or organizations prescribed by Presidential Decree, such as contractees of projects that receive personal work from personal work performers insured under industrial accident insurance (referring to contractees as defined in subparagraph 7 of Article 2 of the Occupational Safety and Health Act) and insurance companies, etc. under the Insurance Business Act" in Article 40(2) of the Act means any of the following institutions and organizations: <Added on Jun. 27, 2023>

1. A package delivery service provider as defined in subparagraph 4a of Article 2 of the Last-Mile Logistics Industry Development Act;

2. A contractee of a business receiving personal work from a personal work provider under subparagraph 12 of Article 83-5 of the Enforcement Decree of the Industrial Accident Compensation Insurance Act;

3. An owner of a business operating a superstore, a quasi-superstore, or a non-store sales business as defined in subparagraphs 3, 4, and 9 of Article 2 of the Distribution Industry Development Act;

4. An insurance company as defined in subparagraph 6 of Article 2 of the Insurance Business Act.

(3) "Data or information prescribed by Presidential Decree" in Article 40(2) of the Act means the data or information classified as follows: <Added on Jun. 27, 2023>

1. In cases falling under paragraph (2)1 through 3: Data or information necessary for the imposition and collection of industrial accident insurance premiums from personal work performers insured under industrial accident insurance, such as the list of business owners who are provided with personal work, the list of personal work performers, their income, and details of the personal work provided, etc.;

2. In cases falling under paragraph (2)4: The following data or information:

a. A list of insurance agencies as defined in subparagraph 10 of Article 2 of the Insurance Business Act, which are provided with personal work by personal work performers under subparagraph 1 of Article 83-5 of the Enforcement Decree of the Industrial Accident Compensation Insurance Act;

b. Data relating to persons insured under or insured persons of paid transport insurance for motorcycles used for delivery or rental by personal work performers under subparagraph 6 of Article 83-5 of the Enforcement Decree of the Industrial Accident Compensation Insurance Act;

c. Data relating to persons insured under or insured persons of replacement driver insurance for personal work performers under subparagraph 6 of Article 83-5 of the Enforcement Decree of the Industrial Accident Compensation Insurance Act.

[This Article Added on Dec. 30, 2013]

Article 55(Reporting, submission, and inspection) #

(1) "As prescribed by Presidential Decree" in Articles 44 and 45(1) of the Act means the following cases:

1. Where it is necessary to verify an insurance relationship, such as its establishment, change, or termination;

2. Where it is necessary to verify matters related to the calculation and collection of insurance premiums, such as the number of employees, total remuneration, and type of business;

3. Where it is necessary to verify whether an agency handling insurance affairs has managed insurance affairs unlawfully or improperly, or neglected to do so;

4. Where it is necessary to verify the facts in relation to the payment of insurance-affairs agency subsidies.

(2) The request for reports on, or submission of, relevant documents under Article 44 of the Act shall be made in writing.

[This Article Wholly Amended on Sep. 29, 2010]

Article 56(Delegation and entrustment of authority) #

(1) The Minister of Employment and Labor shall delegate their authority to revoke recognition of accident prevention activities under Article 15(8) of the Act, to the head of a local employment and labor office in accordance with Article 46(1) of the Act. <Added on Dec. 30, 2013; Dec. 31, 2021>

(2) The scope of tasks that the COMWEL or the NHIS may entrust under Article 46 of the Act shall be as follows: <Amended on Dec. 30, 2013>

1. Tasks relating to the receipt of insurance premiums and other amounts collectible;

2. Tasks relating to the payment of refunds of erroneously paid amounts, such as insurance premiums;

3. Tasks incidental to those specified in subparagraph 1 or 2.

(3) If the COMWEL or the NHIS entrusts tasks under paragraph (2), it may pay commissions to the entrusted person. <Amended on Dec. 30, 2013>

[This Article Wholly Amended on Sep. 29, 2010]

[Title Amended on Dec. 30, 2013]

Article 56-2(Approval for budgets and business operation plans) #

(1) If the NHIS intends to obtain approval from the Minister of Employment and Labor for a budget for the following fiscal year under Article 46-2(1) of the Act, it shall submit a budget request and a statement of business operations in accordance with the budget to the Minister by May 31 each year.

(2) If the NHIS intends to obtain approval from the Minister of Employment and Labor for a business operation plan under Article 46-2(1) of the Act, it shall, without delay, formulate and submit such plan to the Minister after the budget approved under paragraph (1) is finalized.

(3) If the NHIS intends to amend the budget and business operation plan approved under paragraphs (1) and (2), it shall submit a document stating the grounds for, and details of, the amendment to the Minister of Employment and Labor to obtain approval.

[This Article Added on Sep. 29, 2010]

Article 56-3(Submission of business performance and statement of accounts) #

If the NHIS intends to report business performance and the settlement of accounts to the Minister of Employment and Labor under Article 46-2(2) of the Act, it shall submit a statement of accounts to the Minister, along with the following documents: <Amended on Jun. 8, 2021>

1. Statements of financial position (including a written opinion of a certified public accountant or an auditor of an accounting corporation established under Article 23 of the Certified Public Accountant Act) and documents attached thereto;

2. Any other documents necessary to verify the details of the settlement of accounts.

[This Article Added on Sep. 29, 2010]

Article 56-4(Reporting on status of collection of insurance premiums) #

The Minister of Employment and Labor may require the NHIS to submit a written report on the status of collection of insurance premiums, other amounts collectible, etc. for the preceding month, by the end of each month, under Article 46-2(3) of the Act.

[This Article Added on Sep. 29, 2010]

Article 56-5(Special cases concerning employment insurance for artists) #

(1) "Monetary payments and in-kind benefits prescribed by Presidential Decree" in Article 48-2(2) of the Act means non-taxable income under subparagraph 2 or 5 of Article 12 of the Income Tax Act and necessary expenses calculated in accordance with the methods determined and publicly notified by the Minister of Employment and Labor.

(2) The employment insurance premium rate under the former part of Article 48-2(3) of the Act shall be 16/1,000. <Amended on Jun. 8, 2021; Dec. 31, 2021>

(3) The upper limit of employment insurance premiums for artists under the latter part of Article 48-2(3) of the Act shall be the amount publicly notified by the Minister of Employment and Labor, within a limit not exceeding 10 times the average employment insurance premiums of insured persons for the second preceding year of the year in which the insurance premiums are imposed. <Added on Jun. 8, 2021>

(4) In accordance with the latter part of Article 48-2(4) of the Act, each time a business owner pays an artist the amount of remuneration under paragraph (2) of that Article, the business owner shall withhold, at source, an amount equivalent to the artist's share of employment insurance premiums from the sum of the remuneration paid on that occasion and any remuneration separately paid after the immediately preceding date of payment stipulated in the contract related to culture and arts services. <Amended on Jun. 8, 2021>

(5) In accordance with Article 48-2(7) of the Act, a project owner or a primary contractor shall withhold, from the contract amount or subcontract amount to be paid to a primary contractor or subcontractor, an amount equivalent to the employment insurance premium for each artist who has filed a report on the acquisition of insured status, and shall remit such amount. In such cases, the employment insurance premium to be withheld shall be calculated separately for each artist. <Amended on Jun. 8, 2021>

(6) Except as provided in paragraphs (1) through (5), the following provisions shall apply mutatis mutandis to the employment insurance relationship, etc. of artists: <Amended on Jun. 8, 2021>

1. Articles 5, 8, and 9 regarding the establishment, termination, etc. of an employment insurance relationship for artists;

2. Articles 19-4, 19-9, and 24 regarding the calculation, imposition, etc. of employment insurance premiums for artists;

3. Articles 30-2 through 30-4, 31, 31-2, 33, 37 through 40, 40-2 through 40-6, 41, and 41-2 through 41-4 regarding the reduction of employment insurance premiums for artists, the application and refund of overpaid amounts of insurance premiums, the collection of arrears and demand for payment:

4. Articles 43-2 and 55 regarding the service of documents, reporting, inspection, etc. in relation to employment insurance premiums and other amounts collectible for artists under the Act.

[This Article Added on Dec. 8, 2020]

[Previous Article 56-5 moved to Article 56-6 <Dec. 8, 2020>]

Article 56-6(Special cases concerning employment insurance for workers) #

(1) The amount of monthly remuneration for a personal work performer under Article 48-3(2) of the Act shall be calculated based on the amount of remuneration paid by the relevant business owner to the personal work performer for the month in which personal work was provided; provided, where a business owner or a personal work platform operator fails to file a report on the amount of monthly remuneration under paragraph (7), such amount shall be deemed to be the amount of monthly remuneration for the relevant personal work performer specified in a report on the acquisition of insured status under Article 104-11(3) or (4) or 104-13(1) of the Enforcement Decree of the Employment Insurance Act, a report on conclusion of a contract for personal work under Article 19-7(3) of this Decree, or a report under paragraph (7) of this Article, whichever is filed most recently. <Added on Dec. 14, 2022>

(2) "Monetary payments and in-kind benefits prescribed by Presidential Decree" in the main clause of Article 48-3(3) of the Act means non-taxable income under subparagraph 2 or 5 of Article 12 of the Income Tax Act and necessary expenses calculated in accordance with the methods determined and publicly notified by the Minister of Employment and Labor. <Amended on Dec. 14, 2022>

(3) "Occupational categories prescribed by Presidential Decree" in the proviso of Article 48-3(3) of the Act means the occupational categories in which a personal work performer falling under Article 104-11(1)10 of the Enforcement Decree of the Employment Insurance Act, subparagraph 11a through f of that paragraph, or subparagraph 17 of that paragraph engages. <Amended on Jun. 28, 2022; Dec. 14, 2022>

(4) The employment insurance premium rate under the former part of Article 48-3(4) of the Act shall be 16/1,000, and the employment insurance premium to be borne respectively by a personal work performer and a business owner shall be the amount obtained by multiplying the amount of monthly remuneration for the relevant personal work performer by 1/2 of the employment insurance premium rate. <Amended on Dec. 31, 2021; Dec. 14, 2022>

(5) The upper limit of the employment insurance premium to be borne by a personal work performer under the latter part of Article 48-3(4) of the Act shall be the amount publicly notified by the Minister of Employment and Labor, within the extent not exceeding 10 times the average amount of employment insurance premiums of insured persons in the second preceding year of the year in which such premiums are imposed. <Amended on Dec. 14, 2022>

(6) Whenever a business owner pays remuneration under Article 48-3(3) of the Act to a personal work performer under the latter part of Article 48-3(6) of the Act, the amount equivalent to the employment insurance premium to be borne by the personal work performer shall be withheld from the amount of such remuneration together with any remuneration separately paid after the immediately preceding payment date specified in the contract for personal work. <Amended on Dec. 14, 2022>

(7) A business owner or a personal work platform operator shall file a report with the COMWEL on the details of personal work provided by a personal work performer and their monthly remuneration under Article 48-3(5) of the Act by the end of the month following the month in which the personal work was provided, as prescribed by Decree of the Ministry of Employment and Labor. <Added on Dec. 14, 2022>

(8) Except as provided in paragraphs (1) through (7), matters relating to employment insurance relationships of personal work performers shall apply mutatis mutandis in accordance with the following classifications: <Amended on Dec. 14, 2022>

1. Articles 5, 8, and 9 with regard to the establishment, termination, etc., of employment insurance relationships for personal work performers;

2. Articles 19-4, 19-9, and 24 with regard to the calculation, imposition, etc. of employment insurance premiums for personal work performers;

3. Articles 30-2 through 30-4, 31, 31-2, 33, 37 through 40, 40-2 through 40-6, 41, and 41-2 through 41-4, with regard to the reduction of employment insurance premiums for personal work performers, the application and refund of overpaid amounts of insurance premiums, and the collection of such premiums and arrears and demand for payment;

4. Articles 43-2 and 55 with regard to the service of documents, reporting, inspection, etc. regarding employment insurance premiums and other amounts collectible for personal work performers under the Act.

[This Article Added on Jun. 8, 2021]

[Previous Article 56-6 moved to Article 56-7 <Jun. 8, 2021>]

Article 56-7(Special cases concerning labor platform operators) #

(1) "Data or information prescribed by Presidential Decree, such as the number of times personal work has been performed and the corresponding remuneration" in the former part of Article 48-4(2) of the Act means the following data or information:

1. The following data or information regarding a contract for personal work:

a. The commencement date or expiration date of the contract for personal work;

b. The number of times personal work is provided, and the number of days on which personal work is provided;

c. The amount of monthly remuneration (in the case of a short-term personal work performer, referring to the amount received for personal work provided);

2. The following data or information regarding the operator of a personal work provision business:

a. The name of the business owner (in the case of a corporation, referring to its representative);

b. The business registration number (in the case of a corporation, including the corporate registration number);

c. The name and address of the place of business;

d. The commencement date and expiration date of a contract for the use of a personal work platform under Article 48-4(1) of the Act;

3. The following data or information regarding a personal work performer:

a. The name and occupational category of the personal work performer;

b. The resident registration number of the personal work performer (in the case of a foreigner, referring to the alien registration number).

(2) A personal work platform operator shall pay the monthly insurance premium for the relevant month to be borne by a personal work performer and the operator of a personal work provision business under Article 48-4(3) of the Act by the 10th day of the following month.

(3) Where a personal work platform operator falls under any of the following cases, the COMWEL may subsidize from the Employment Insurance Fund part of the expenses incurred by the personal work platform operator in fulfilling obligations related to insurance affairs under Article 48-4(7) of the Act: <Added on Dec. 14, 2022>

1. Where a report on the amount of monthly remuneration of a personal work performer is filed within the prescribed period under Article 48-3(5) of the Act or Article 56-6(7) of this Decree;

2. Where the employment insurance premium to be borne by a personal work performer and the operator of a personal work provision business is paid within the prescribed period under Article 48-4(3) of the Act;

3. Where a report on the acquisition, etc. of insured status of a personal work performer is filed within the prescribed period under Article 77-7(1) of the Employment Insurance Act.

(4) Where a personal work platform operator intends to receive subsidies under paragraph (3), they shall file an application for subsidization with the COMWEL, as prescribed by Decree of the Ministry of Employment and Labor. <Added on Dec. 14, 2022>

(5) The amount of subsidies under paragraph (3) shall be calculated and paid on a quarterly basis in accordance with the standards determined and publicly notified by the Minister of Employment and Labor, taking into account the performance of obligations of a personal work platform operator related to insurance affairs and other relevant matters. <Added on Dec. 14, 2022>

[This Article Added on Dec. 31, 2021]

[Previous Article 56-7 moved to Article 56-8 <Dec. 31, 2021>]

Article 56-8(Amount of monthly remuneration for personal work performers insured under industrial accident insurance) #

(1) "Monetary payments and in-kind benefits prescribed by Presidential Decree" in the main clause of Article 48-6(3) of the Act means the following:

1. Non-taxable income falling under subparagraph 2 or 5 of Article 12 of the Income Tax Act;

2. Necessary expenses calculated in accordance with the methods determined and publicly notified by the Minister of Employment and Labor.

(2) "Occupational categories prescribed by Presidential Decree" in the proviso of Article 48-6(3) of the Act means occupational categories in which personal work performers insured under industrial accident insurance under subparagraphs 2 and 13 of Article 83-5 of the Enforcement Decree of the Industrial Accident Compensation Insurance Act engage.

[This Article Added on Jun. 27, 2023]

[Previous Article 56-8 moved to Article 56-18 <Jun. 27, 2023>]

Article 56-9(Grounds for reporting temporary leave by personal work performers insured under industrial accident insurance) #

"Reasons for temporary leave, such as injury or illness, as prescribed by Presidential Decree" in the former part of Article 48-6(4) of the Act means any of the following grounds for temporary leave:

1. Where a personal work performer insured under industrial accident insurance takes a temporary leave due to an injury or illness;

2. Where a female personal work performer insured under industrial accident insurance takes a temporary leave due to pregnancy or childbirth;

3. Where a personal work performer insured under industrial accident insurance takes a temporary leave to care for a child (including an adopted child) under the age of 8 or in the first or second grade of elementary school;

4. Where a personal work performer insured under industrial accident insurance takes a temporary leave due to any reason attributable to the business owner;

5. Where a business owner is unavoidably required to grant temporary leave to a personal work performer insured under industrial accident insurance due to a natural disaster, war, or any other disaster corresponding thereto or the spread of an infectious disease defined in subparagraph 1 of Article 2 of the Infectious Disease Control and Prevention Act.

[This Article Added on Jun. 27, 2023]

[Previous Article 56-9 moved to Article 56-19 <Jun. 27, 2023>]

Article 56-10(Calculation of portion of premiums borne to be borne by personal work performers insured under industrial accident insurance) #

The industrial accident insurance premiums to be borne respectively by a personal work performer insured under industrial accident insurance and a business owner under the main clause of Article 48-6(6) of the Act shall be the amount obtained by multiplying the monthly remuneration for each individual by 1/2 of the industrial accident insurance premium rate.

[This Article Added on Jun. 27, 2023]

[Previous Article 56-10 moved to Article 56-20 <Jun. 27, 2023>]

Article 56-11(Reduction or exemption of industrial accident insurance premiums for personal work performers insured under industrial accident insurance) #

(1) "Personal work performers insured under industrial accident insurance and the relevant business owners prescribed by Presidential Decree" in Article 48-6(7) of the Act means such performers and the relevant business owner classified as follows:

1. Persons eligible for industrial accident insurance premium reduction: Those who work in types of business falling within the occupational categories determined and publicly notified by the Minister of Employment and Labor in consideration of the burden of industrial accident insurance premiums, the number of workers, etc. and owners of the business provided with labor from those workers, among occupational categories in which the average accident rate in said type of business (referring to the accident rate calculated by COMWEL in consideration of application, etc. for industrial insurance premium and where it is impracticable to calculate the accident rate, referring to the accident rate of a type of business the relevant occupational category belongs to) is at least 1/2 of the average accident rate across all types of business (referring to the rate determined and publicly announced by the Minister of Employment and Labor as of the last day of the year immediately preceding the insurance year);

2. Persons exempt from industrial accident insurance premiums: Persons whose monthly remuneration as personal work performers insured under industrial accident insurance is less than the amount determined and publicly notified by the Minister of Employment and Labor; provided, this shall not apply to those engaged in occupational categories falling under subparagraphs 2 and 13 of Article 83-5 of the Enforcement Decree of the Industrial Accident Compensation Insurance Act.

(2) The reduction rate under paragraph (1)1 shall be determined and publicly notified by the Minister of Employment and Labor within the limit of 50/100 of the industrial accident insurance premiums.

(3) Except as provided in paragraphs (1) and (2), matters necessary for the reduction or exemption of industrial accident insurance premiums, such as the period of reduction of industrial accident insurance premiums and the method of determining the monthly remuneration subject to exemption, shall be determined and publicly notified by the Minister of Employment and Labor.

[This Article Wholly Amended on Jun. 27, 2023]

Article 56-12(Reporting of amount of monthly remuneration for personal work performers insured under industrial accident insurance) #

(1) In accordance with the main clause of Article 48-6(8) of the Act, a business owner shall report the amount of monthly remuneration (referring to the amount calculated for the month in which the business owner was provided with personal work) to the COMWEL by the end of the month following the month in which the personal work was provided, as prescribed by Decree of the Ministry of Employment and Labor.

(2) Notwithstanding paragraph (1), where a business owner who is provided with, or ceases to be provided, personal work from a personal work performer insured under industrial accident insurance in an occupational category falling under subparagraph 2 or 13 of Article 83-5 of the Enforcement Decree of the Industrial Accident Compensation Insurance Act (excluding cases falling under any subparagraph of Article 19-2), the business owner shall report to the COMWEL by the 15th day of the month following the month in which the relevant cause occurred, as prescribed by Decree of the Ministry of Employment and Labor.

(3) Where a personal work performer insured under industrial accident insurance reports their monthly remuneration under the proviso of Article 48-6(8) of the Act, they shall submit materials evidencing their income.

[This Article Added on Jun. 27, 2023]

[Previous Article 56-12 moved to Article 56-21 <Jun. 27, 2023>]

Article 56-13(Correction reporting of monthly remuneration for personal work performers insured under industrial accident insurance) #

Where a business owner or a personal work performer insured under industrial accident insurance has erroneously reported the monthly remuneration under Article 48-6(8) of the Act, they may file a correction report on the monthly remuneration with the COMWEL in accordance with Article 48-6(9) of the Act, as prescribed by Decree of the Ministry of Employment and Labor. In such cases, the personal work performer insured under industrial accident insurance shall also submit materials evidencing their income.

[This Article Added on Jun. 27, 2023]

[Previous Article 56-13 moved to Article 56-22 <Jun. 27, 2023>]

Article 56-14(Withholding of industrial accident insurance premiums borne by personal work performers insured under industrial accident insurance) #

Whenever a business owner pays monthly remuneration to a personal work performer insured under industrial accident insurance in accordance with the former part of Article 48-6(11) of the Act, the business owner shall withhold the amount equivalent to the industrial accident insurance premium to be borne by the personal work performer from the amount of remuneration paid plus any remuneration separately paid after the immediately preceding payment date.

[This Article Added on Jun. 27, 2023]

[Previous Article 56-14 moved to Article 56-23 <Jun. 27, 2023>]

Article 56-15(Platform operator's reporting of monthly remuneration) #

(1) A platform operator (excluding a platform operator falling under the proviso of subparagraph 4 of Article 91-15 of the Industrial Accident Compensation Insurance Act; hereafter in this Article the same shall apply) shall report to the COMWEL the monthly remuneration (referring to the amount calculated for the month in which the platform worker provides labor) of the platform worker (referring to a platform worker defined in subparagraph 2 of Article 91-15 of the Industrial Accident Compensation Insurance Act; hereinafter the same shall apply) in accordance with Article 48-7(3) of the Act, as prescribed by Decree of the Ministry of Employment and Labor, by the end of the month following the month in which the labor was provided; provided, where the platform operator fails to file such report, the platform worker may report the same, as prescribed by Decree of the Ministry of Employment and Labor.

(2) Where a platform operator has erroneously reported the monthly remuneration under paragraph (1), they may file a correction report on the monthly remuneration with the COMWEL, as prescribed by Decree of the Ministry of Employment and Labor; provided, in the case of an online platform under the proviso of Article 48-7(4) of the Act and Article 56-16(2) of this Decree (referring to an online platform under subparagraph 1b of Article 91-15 of the Industrial Accident Compensation Insurance Act; hereinafter the same shall apply), a business operator using a platform (referring to a business operator using a platform under subparagraph 4 of Article 91-15 of the Industrial Accident Compensation Insurance Act; hereinafter the same shall apply) or a platform worker may file such correction report on the monthly remuneration with the COMWEL.

[This Article Added on Jun. 27, 2023]

Article 56-16(Withholding and payment of industrial accident insurance premiums by platform workers) #

(1) A platform operator (excluding a platform operator falling under the proviso of subparagraph 4 of Article 91-15 of the Industrial Accident Compensation Insurance Act) shall pay the industrial accident insurance premiums for the relevant month to be borne by platform workers and business operators using a platform by the 10th day of the following month in accordance with the main clause of Article 48-7(4) of the Act.

(2) "Online platform prescribed by Presidential Decree" in the proviso of Article 48-7(4) of the Act means an online platform in which the platform operator does not intermediate the payment of remuneration by a business operator using a platform to a platform worker.

(3) In the case of an online platform under paragraph (2), the business operator using the platform shall, by withholding from the platform worker the amount of the industrial accident insurance premium to be borne by the platform worker, pay such amount, together with the industrial accident insurance premium to be borne by the business operator.

[This Article Added on Jun. 27, 2023]

Article 56-17(Support for platform operators) #

(1) Where a platform operator falls under any of the following cases, the COMWEL may provide support from the Industrial Accident Compensation Insurance and Prevention Fund for part of the expenses incurred in performing obligations related to insurance affairs in accordance with Article 48-7(9) of the Act:

1. Where a report on the amount of monthly remuneration for platform workers is filed within the prescribed period under Article 48-7(3) of the Act and Article 56-15 of this Decree;

2. Where industrial accident insurance premiums to be borne by platform workers and business operators using platforms are paid within the prescribed period under the main clause of Article 48-7(4) of the Act.

(2) Where the platform operator intends to receive support under paragraph (1), they shall file an application for support with the COMWEL, as prescribed by Decree of the Ministry of Employment and Labor.

(3) The amount of support under paragraph (3) shall be calculated and paid on a quarterly basis in accordance with the standards determined and publicly notified by the Minister of Employment and Labor, taking into account the performance of the platform operator's obligations related to insurance affairs and other relevant matters.

[This Article Added on Jun. 27, 2023]

Article 56-18(Self-employed persons subject to enrollment in employment insurance) #

"Self-employed person ... who meets the requirements prescribed by Presidential Decree" in Article 49-2(1) of the Act means a self-employed person meeting all the following requirements: <Amended on Jun. 28, 2013; Dec. 30, 2015; Dec. 19, 2017; Jun. 25, 2019; Jun. 28, 2022; Jun. 25, 2024>

1. The self-employed person shall fall under any of the following cases as at the time of applying for enrollment in employment insurance:

a. Where the person actually operates a business after filing for business registration under Article 168(1) of the Income Tax Act or Article 8 of the Value-Added Tax Act;

b. Where the person operates a business determined and publicly notified by the Minister of Employment and Labor, such as operating a home-based child care center under subparagraph 5 of Article 10 of the Child Care Act, with a taxpayer code number assigned under Article 168(5) of the Income Tax Act;

c. Where the person registers business information on agriculture or fisheries under Article 4(1) of the Act on Fostering and Supporting Agricultural and Fisheries Business Entities and actually operates the business;

2. The self-employed person shall not have received job-seeking benefits under Article 69-3 of the Employment Insurance Act within 2 years prior to the date of application for enrollment in employment insurance;

3. The self-employed person shall not engage in any of the following types of business:

a. A business falling under any subparagraph of Article 2(1) of the Enforcement Decree of the Employment Insurance Act;

b. Real estate rental business (based on the classes according to the Korean Standard Industrial Classification Table).

[This Article Added on Dec. 30, 2011]

[Moved from Article 56-8 <Jun. 27, 2023>]

Article 56-19(Employment insurance premium rates for self-employed persons) #

(1) The employment insurance premium rates under Article 49-2(7) of the Act shall be as follows:

1. Insurance premium rate for employment stabilization and vocational skills development programs: 25/10,000;

2. Insurance premium rate for unemployment benefits: 20/1,000.

(2) Where the insurance premium rate for self-employed persons under paragraph (1) is raised or lowered, the COMWEL shall adjust employment insurance premiums for self-employed persons by increasing or reducing them accordingly.

[This Article Added on Dec. 30, 2011]

[Moved from Article 56-9 <Jun. 27, 2023>]

Article 56-20(Application mutatis mutandis) #

`Articles 31, 33, 37 through 40, 40-6, 41, and 43-2 shall apply mutatis mutandis to the application and refund of overpaid amounts of insurance premiums, etc. for self-employed persons, the collection of arrears and demand for payment, and disposition on default and write-off. In such cases, "business owner" shall be construed as "self-employed person".

[This Article Added on Dec. 30, 2011]

[Moved from Article 56-10 <Jun. 27, 2023>]

Article 56-21(Subsidization for industrial accident insurance management organization) #

(1) If an industrial accident insurance management organization performs insurance affairs under the subparagraphs of Article 46, in accordance with Article 49-5(7) of the Act, subsidies therefor (hereinafter referred to as "subsidies for the industrial accident insurance management organization") may be provided to such organization.

(2) The amount of subsidies for the industrial accident insurance management organization shall be calculated and provided quarterly in accordance with the standards determined by the Minister of Employment and Labor, taking into account the performance of insurance affairs conducted by the industrial accident insurance management organization and other relevant factors.

(3) If an industrial accident insurance management organization intends to receive subsidies for the industrial accident insurance management organization, it shall file an application with the COMWEL for payment of such subsidies after the last day of each quarter (referring to the date of termination of the insurance relationship, if the relationship has been terminated under Article 49-5(3) of the Act), as prescribed by Decree of the Ministry of Employment and Labor.

(4) Subsidies for the industrial accident insurance management organization shall be borne by the Industrial Accident Compensation Insurance and Prevention Fund.

[This Article Added on Dec. 30, 2011]

[Moved from Article 56-12 <Jun. 27, 2023>]

Article 56-22(Processing of personally identifiable information) #

If unavoidable to conduct the following affairs, the Minister of Employment and Labor, the COMWEL, the NHIS (including a person entrusted with business of the COMWEL or the NHIS under Article 56), an insurance premium payment service provider, an agency handling insurance affairs, a personal work platform operator, or a platform operator may process data which includes resident registration numbers and alien registration numbers under Article 19 of the Enforcement Decree of the Personal Information Protection Act: <Amended on Jun. 29, 2012; Sep. 24, 2014; Dec. 8, 2020; Jun. 8, 2021; Dec. 31, 2021; Jun. 28, 2022; Jun. 27, 2023>

1. Affairs relating to insurance enrollment and termination of insurance contracts under Article 5 of the Act;

2. Affairs relating to approval related to blanket application under Article 8 or 9 of the Act;

3. Affairs relating to reporting of the establishment and termination of insurance relationships under Article 11 of the Act;

4. Affairs relating to reporting of changes to insurance relationships under Article 12 of the Act;

5. Deleted; <Dec. 31, 2021>

6. Affairs relating to the calculation of monthly insurance premiums under Article 16-6 of the Act;

7. Affairs relating to services regarding electronic notice of monthly insurance premiums under Article 16-8(2) of the Act;

7-2. Affairs relating to the settlement of insurance premiums under Article 16-9 of the Act;

8. Affairs relating to reporting of the total amount of remuneration, etc. under Article 16-10 of the Act;

9. Affairs relating to revised reporting of the total amount of remuneration under Article 16-11 of the Act;

9-2. Affairs relating to payment of insurance premiums, etc. by credit card, etc. through insurance premium payment service providers under Article 16-12 of the Act;

9-3. Affairs relating to subsidization of employment insurance premiums under Article 21 of the Act;

9-4. Affairs relating to recovery of subsidies under Article 21-2 of the Act;

10. Affairs relating to reduction of insurance premiums, etc. under Article 22-2 of the Act;

10-2. Affairs relating to exemption from employment insurance premiums, etc. under Article 22-3 of the Act;

10-3. Affairs relating to restrictions on support following exemption from employment insurance premiums, etc. under Article 22-4 of the Act;

11. Affairs relating to the application and refund of overpaid amounts of insurance premiums, etc. under Article 23 of the Act;

12. Affairs relating to installment payments of insurance premiums, etc. under Article 27-3 of the Act;

13. Affairs relating to reporting of the representative of heirs under the latter part of Article 28-3(2) of the Act;

13-2. Affairs relating to provision of data on default or write-off under Article 29-2 of the Act;

14. Affairs relating to authorization of agencies handling insurance affairs, authorization of changed matters, reports on changed matters, or reports on discontinuance of business, under Article 33 of the Act;

15. Affairs relating to support for agencies handling insurance affairs under Article 37 of the Act;

16. Affairs relating to requests to provide data under Article 40 of the Act;

17. Affairs relating to applications for enrollment in industrial accident insurance for persons seconded overseas, approvals of such enrollment, reporting, payment, etc. of insurance premiums under Article 47(2) of the Act;

17-2. Matters relating to the application, etc. of employment insurance for artists under Article 48-2 of the Act;

17-3. Affairs relating to the application, etc. of employment insurance to personal work performers under Article 48-3 of the Act;

17-4. Affairs relating to the application, etc. of employment insurance to personal work performers under Article 48-4(1), (2), and (5) of the Act;

17-5. Affairs relating to the application, etc. of employment insurance to student researchers under Article 48-5 of the Act;

17-6. Affairs relating to industrial accident insurance-related reporting by the business owners and personal work performers insured under industrial accident insurance under Article 48-6(3), (4), (8), (9), and (12) of the Act and Article 48-6(13)1 of the Act;

17-7. Affairs relating to the reporting and management of industrial accident insurance for platform operators, business operators using platforms, and platform workers under Article 48-7(1) through (3), (7), (8), and (10) of the Act;

18. Affairs relating to applications for, and approval of, enrollment in industrial accident insurance by business owners of small and medium-sized enterprises, and the reporting, payment, etc. of insurance premiums under Article 49(2) of the Act;

19. Affairs relating to approval, etc. of enrollment in employment insurance by self-employed persons under Article 49-2 of the Act;

19-2. Deleted; <Jun. 27, 2023>

20. Deleted; <Jun. 27, 2023>

20-2. Affairs relating to approval for an industrial accident insurance management organization, and reporting of changed matters under Article 49-5 of the Act;

21. Affairs relating to reporting of appointment or dismissal of agents under Article 5(2);

21-2. Affairs relating to changes in the average monthly remuneration under Article 19-3(7);

22. Affairs relating to the application and refund of overpaid amounts of insurance premiums, etc. and interest thereon under Article 31;

22-2. Affairs relating to delegated insurance affairs under Article 46;

23. Affairs relating to special cases concerning reduction of insurance premiums, etc. under Article 2 of the Addenda to the Enforcement Decree of the Act on the Collection of Insurance Premiums for Employment Insurance and Industrial Accident Compensation Insurance (Presidential Decree No. 22408).

[This Article Added on Dec. 30, 2011]

[Moved from Article 56-13 <Jun. 27, 2023>]

[The amended provisions of subparagraphs 10-2 and 10-3 of Article 56-22 (Presidential Decree No. 23910 (Jun. 29, 2012)) shall remain effective until June 30, 2014 under Article 2 of the Addenda to that Act.]

Article 56-23(Re-examination of regulation) #

(1) The Minister of Employment and Labor shall examine the appropriateness of the standards for certified public labor attorneys and certified tax accountants who may handle insurance affairs under subparagraphs 2 and 3 of Article 44, every 3 years, counting from January 1, 2025 (referring to the period that ends on the day before January 1 of every third year) and shall take measures, such as making improvements. <Amended on Jun. 2, 2025>

(2) The Minister of Employment and Labor shall examine the appropriateness of the obligation of agencies handling insurance affairs to keep books under Article 51 every 3 years, counting from January 1, 2017 (referring to the period that ends on the day before January 1 of every third year) and shall take measures, such as making improvements.

(3) The Minister of Employment and Labor shall examine the appropriateness of the standards for adjusting the individual performance rate every 3 years, counting from January 1, 2022 (referring to the period that ends on the day before January 1 of every third year), taking into account the number of persons who died in a line-of-duty accident specified in Appendix 1-2 and other factors, and shall take measures, such as making improvements. <Added on Dec. 31, 2021>

[This Article Wholly Amended on Dec. 30, 2016]

[Moved from Article 56-14 <Jun. 27, 2023>]

Article 57(Criteria for imposing administrative fines) #

The criteria for imposing administrative fines under Article 50(1) and (2) shall be as specified in Appendix 2.

[This Article Wholly Amended on Apr. 4, 2011]