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

Presidential Decree No. 18574, Oct. 29, 2004

Amended by Presidential Decree No. 19247, Dec. 30, 2005

Presidential Decree No. 19422, Mar. 29, 2006

Presidential Decree No. 19973, Mar. 27, 2007

Presidential Decree No. 20222, Aug. 17, 2007

Presidential Decree No. 20330, Oct. 17, 2007

Presidential Decree No. 20331, Oct. 23, 2007

Presidential Decree No. 20874, jun. 25, 2008

Presidential Decree No. 21590, jun. 30, 2009

Presidential Decree No. 22003, Jan. 27, 2010

Presidential Decree No. 22269, Jul. 12, 2010

Presidential Decree No. 22408, Sep. 29, 2010

Presidential Decree No. 22807, Mar. 30, 2011

Presidential Decree No. 22826, Apr. 4, 2011

Presidential Decree No. 23282, Nov. 1, 2011

Presidential Decree No. 23466, Dec. 30, 2011

Presidential Decree No. 23910, jun. 29, 2012

Presidential Decree No. 24077, Aug. 31, 2012

Presidential Decree No. 24076, Aug. 31, 2012

Presidential Decree No. 24638, jun. 28, 2013

Presidential Decree No. 24650, jun. 28, 2013

Presidential Decree No. 25047, Dec. 30, 2013

Presidential Decree No. 25251, Mar. 12, 2014

Presidential Decree No. 25279, Mar. 24, 2014

Presidential Decree No. 25587, Sep. 3, 2014

Presidential Decree No. 25629, Sep. 24, 2014

Presidential Decree No. 25840, Dec. 9, 2014

Presidential Decree No. 26302, jun. 1, 2015

Presidential Decree No. 26809, Dec. 30, 2015

Presidential Decree No. 27051, Mar. 22, 2016

Presidential Decree No. 27444, Aug. 11, 2016

Presidential Decree No. 27445, Aug. 11, 2016

Presidential Decree No. 27751, Dec. 30, 2016

Presidential Decree No. 28161, jun. 27, 2017

CHAPTER I GENERAL PROVISONS
 Article 1 (Purpose)
The purpose of this Decree is to prescribe matters delegated by the Act on the Collection of Insurance Premiums, etc. for Employment Insurance and Industrial Accident Compensation Insurance as well as matters necessary for enforcing the said Act.
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 2 (Definitions)
The terms used in this Decree shall be defined as follows: <Amended by Presidential Decree No. 23282, Nov. 1, 2011; Presidential Decree No. 25047, Dec. 30, 2013; Presidential Decree No. 27051, Mar. 22, 2016>
1. The term "entire construction project" means all the work performed in relation to each of the following construction works:
(a) Public works, construction works, or any other works to build structures or to remodel, repair, modify, or dismantle buildings, which are performed to complete the final subject matter in 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 (including the amount calculated by converting the relevant materials into the market price, if a person placing an order supplies such materials) for the entire construction project to be executed: Provided, That in cases of construction works executed by a person other than the constructors defined in subparagraph 7 of Article 2 of the Framework Act on the Construction Industry, among construction works not subject to restrictions on executors of buildings under Article 41 of the same Act, the amount calculated by the method determined and publicly notified by the Minister of Employment and Labor shall be the total construction cost;
3. The term "number of full-time workers" means the following: Provided, That in cases of the business specified in the former part of Article 15 (1) 2, the number of full-time workers means the number of workers calculated under the latter part of the same subparagraph:
(a) Where a business has commenced before the relevant insurance year: The number calculated by dividing the sum of each number of workers 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, That where it is impracticable to ascertain the number of workers in cases of a construction business, the number of workers 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 full-time workers, 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 x Ratio of labor for the preceding year
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Average monthly remuneration for construction business for the preceding year x Number of months of operation
(b) Where a business has commenced during the relevant insurance year: The number of workers employed as at the date the relevant insurance relationship is formed.
(2) Where an identical construction work performed to complete the final subject matter is contracted (including where the person placing an order directly engages in part of the construction work) by dividing it into at least two construction works through outsourcing or any other activity, regardless of the name of such activity, each contract price shall be aggregated when the total construction cost referred to in the main sentence of paragraph (1) 2 is calculated: Provided, That this shall not apply where construction works for each contract unit are separated in time and place and executed independently.
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 2-2 (Money and Goods Excluded from Remuneration)
"Money and goods prescribed by Presidential Decree" in subparagraph 3 of Article 2 of the Act on the Collection of Insurance Premiums, etc. for Employment Insurance and Industrial Accident Compensation Insurance (hereinafter referred to as the "Act") means non-taxable income referred to in subparagraph 3 of Article 12 of the Income Tax Act.
[This Article Newly Inserted by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 3 (Application of Standard Remuneration)
(1) "Where any ground prescribed by Presidential Decree exists" in Article 3 (1) of the Act means any of the following cases:
1. Where data related to remuneration is nonexistent or unclear;
2. Where it is impracticable to identify the location of a business due to relocation, etc. thereof or its place of business (hereinafter referred to as "business").
(2) The standard remuneration referred to in Article 3 (2) of the Act shall apply according to the following classifications:
1. For regular workers who receive a fixed amount of monthly remuneration, the standard remuneration on a monthly basis shall apply;
2. For part-time workers; workers who receive remuneration based on working hours (hereafter in this Article, referred to as "hourly workers"); and workers who receive remuneration as daily wages based on working days (hereafter in this Article, referred to as "daily workers"), 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, That where it is unclear whether a worker is a hourly worker or daily worker, or where it is impracticable to determine the prescribed working hours per week, the standard remuneration on a monthly basis shall apply.
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 4 (Scope of Construction Business, etc.)
Except as otherwise expressly provided for in this Decree, the standard classification concerning industries publicly notified by the Commissioner of the Statistics Korea pursuant to Article 22 of the Statistics Act (hereinafter referred to as "Korean Standard Industrial Classification"), shall apply to the scope of businesses specified in this Decree. <Amended by Presidential Decree No. 23466, Dec. 30, 2011>
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 5 (Agents)
(1) A business owner may appoint an agent to conduct matters, to be conducted under the Act and this Decree, on his/her behalf.
(2) Where a business owner appoints or dismisses an agent, he/she shall report such appointment or dismissal to the Korea Workers' Compensation and Welfare Service established under Article 10 of the Industrial Accident Compensation Insurance Act (hereinafter referred to as "COMWEL").
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
CHAPTER II FORMATION AND TERMINATION OF INSURANCE RELATIONSHIP
 Article 6 (Requirements for Blanket Application for Businesses)
(1) "Requirements prescribed by Presidential Decree" in Article 8 (1) 3 of the Act means a business operated by any of the following persons: <Amended by Presidential Decree No. 23282, Nov. 1, 2011; Presidential Decree No. 27444, Aug. 11, 2016>
1. A constructor defined in subparagraph 7 of Article 2 of the Framework Act on the Construction Industry;
2. A housing construction project operator referred to in 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 fire-fighting system business entity defined in Article 2 (1) 2 of the Fire-Fighting System Installation Business Act;
6. A cultural heritage repair business entity referred to in Article 27 of the Cultural Heritage Protection Act.
(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 therefor with COMWEL.
(3) A business owner who intends to obtain approval to terminate the blanket application relationship under the former part of Article 8 (3) of the Act, shall file an application therefor with COMWEL seven days before the following insurance year.
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 7 (Blanket Application for Contracted Businesses)
(1) "Construction business or any other business prescribed by Presidential Decree" in the main sentence of Article 9 (1) of the Act means a construction business.
(2) A subcontractor shall be recognized as a business owner under the proviso to Article 9 (1) of the Act, only when he/she is the owner of any business specified in Article 6 (1).
(3) Where it is intended to recognize a subcontractor as a business owner under the proviso to Article 9 (1) of the Act, the relevant original contractor shall conclude a written contract on the transfer of payment of insurance premiums with such subcontractor; and shall file an application with COMWEL for approval to recognize the subcontractor as a business owner, within 30 days from the date the relevant subcontracted construction project commences.
(4) COMWEL shall not grant approval to recognize a subcontractor as a business owner, if any of the following grounds arises in connection with the subcontracted construction project with respect to which the original contractor has filed an application for approval to recognize the subcontractor as a business owner pursuant to paragraph (3): <Amended by Presidential Decree No. 23910, Jun. 29, 2012>
1. Where any occupational accident defined in subparagraph 1 of Article 5 of the Industrial Accident Compensation Insurance Act occurs, during the period from 15 days after commencement of the subcontracted construction project until the application for such approval;
2. Where any occupational accident defined in subparagraph 1 of Article 5 of the Industrial Accident Compensation Insurance Act occurs during the period from commencement of the subcontracted construction project until the application for such approval; and insurance benefits must be collected from the original contractor in connection with such accident pursuant to Article 26 (1) 1 of the Act.
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 8 (Notice on Formation and Termination of Insurance Relationship)
Where an insurance relationship is formed or terminated, COMWEL shall notify the relevant business owner of the formation or termination thereof without delay.
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 9 (Reporting on Change in Insurance Relationship)
Where any of the following matters changes in an insured business, the relevant business owner shall report such change to COMWEL within 14 days from the date the change occurs, pursuant to Article 12 of the Act: Provided, That in cases falling under subparagraph 6, such report shall be filed within 14 days from the first day of the following insurance year:
1. Name and resident registration number of the business owner (the representative in cases of a corporation);
2. Name and location of the business;
3. Type of the business;
4. Business registration number (including the corporate registration number in cases of a corporation);
5. Period of business in cases of businesses with a fixed period, such as a construction project or logging business;
6. Number of full-time workers, if any change occurs in relation to whether the business is an enterprise eligible for preferential support referred to in Article 12 of the Enforcement Decree of the Employment Insurance Act.
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
CHAPTER III INSURANCE PREMIUMS
 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 insurance premiums for an original contractor on his/her behalf with approval from COMWEL, if the insurance premiums are expressly specified in the construction cost when it places an order for the relevant construction project and if the original contractor gives consent to such payment.
(2) A person who vicariously pays insurance premiums pursuant to paragraph (1) shall file a report with COMWEL without delay, if any of the following matters changes:
1. Name and location of the person who vicariously pays the insurance premiums, as well as the name of the representative;
2. Construction cost, construction period, and the details of the construction project.
(3) Where the vicarious payment of the insurance premiums becomes unnecessary or any other justifiable grounds exist, COMWEL may revoke its approval to vicariously pay the insurance premiums, as prescribed by Ordinance of the Ministry of Employment and Labor.
(4) Upon revocation of its approval to vicariously pay the insurance premiums under paragraph (3), COMWEL shall notify the person who vicariously pays the insurance premiums and the relevant original contractor of the revocation, without delay.
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 11 (Determination, etc. of Ratio of Labor)
(1) The method of determining the ratio of labor referred to in Article 13 (6) of the Act (hereinafter referred to as "ratio of labor") shall be as follows:
1. The ratio of labor for construction projects shall be determined and publicly notified by the Minister of Employment and Labor based on the share, etc. of the total remuneration calculated by aggregating each of the total remunerations paid to workers by individual business owners operating a construction business for the three years before June 30 of the year in which the point of time for calculation falls (hereinafter referred to as "base insurance year"), in the total construction cost calculated by aggregating each of the total construction costs of the same business owners; but the ratio of labor for construction projects shall be determined by classifying it into the ratio of labor for general construction projects and the ratio of labor for subcontracted construction projects;
2. The ratio of labor for logging business shall be determined and publicly notified by the Minister of Employment and Labor based on the share, etc. of the total remuneration calculated by aggregating each of the total remunerations paid to workers by individual business owners operating a logging business for the three years before June 30 of the base insurance year, in the total costs calculated by aggregating each of the costs spent by the same business owners for logging works; but such ratio of labor shall be determined based on the amount of remuneration paid for each unit logging volume.
(2) The method of determining an estimated total remuneration or the total remuneration based on the ratio of labor for construction projects shall be as follows:
1. The estimated total remuneration shall be the amount calculated by multiplying the total construction cost by the relevant ratio of labor: Provided, That where the estimated total remuneration calculated based on the ratio of labor exceeds 90/100 of the contract price, the estimated total remuneration shall be 90/100 of the contract price;
2. The total remuneration shall be the amount calculated by aggregating the total remuneration paid to workers directly employed for the relevant construction project, and the amount calculated by multiplying the sum of the subcontracted construction costs (excluding the subcontracted construction cost of a subcontractor who has obtained approval from COMWEL under the proviso to Article 9 (1) of the Act) by the ratio of labor for subcontracted construction projects. The method shall be specified by the following calculation formula:
Total remuneration = Total remuneration paid to workers directly employed for the relevant construction project + {Sum of subcontracted construction costs (excluding the subcontracted construction cost of a subcontractor who has obtained approval from COMWEL under the proviso to Article 9 (1) of the Act) x Ratio of labor for subcontracted construction projects}
(3) An estimated total remuneration or the total remuneration for logging business, shall be the amount calculated by multiplying the logging volume by the relevant ratio of labor.
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 12 (Employment Insurance Premium Rates)
(1) The employment insurance premium rates referred to in Article 14 (1) of the Act shall be as follows: <Amended by Presidential Decree No. 22807, Mar. 30, 2011; Presidential Decree No. 24650, Jun. 28, 2013>
1. Insurance premium rate for employment security and vocational skills development programs: The insurance premium rate classified as follows:
(a) A business operated by an owner employing less than 150 full-time workers: 25/10,000;
(b) A business operated by an owner employing at least 150 full-time workers, which falls within the scope of enterprises eligible for preferential support referred to in Article 12 of the Enforcement Decree of the Employment Insurance Act: 45/10,000;
(c) A business operated by an owner employing at least 150 but less than 1,000 full-time workers, which does not fall under item (b): 65/10,000;
(d) A business operated by an owner employing at least 1,000 full-time workers, which does not fall under item (b) or is directly operated by the State or a local government: 85/10,000;
2. Insurance premium rate for unemployment benefits: 13/1,000.
(2) For the purposes of paragraph (1) 1, the number of full-time workers shall be the number calculated by aggregating the number of full-time workers in all the businesses within the Republic of Korea operated by the relevant business owner: Provided, That in cases of a business managing multi-family housing defined in Article 2 (1) 1 (a) of the Multi-Family Housing Management Act, the number of full-time workers shall be calculated for each business. <Amended by Presidential Decree No. 27445, Aug. 11, 2016>
(3) For the purposes of paragraph (1) 1, the insurance premium rate for employment security and vocational skills development programs applicable to an original contractor, shall apply to a subcontractor who becomes a business owner subject to the Act under the proviso to Article 9 (1) of the Act: Provided, That where a subcontractor is construed as a business owner subject to the Act under the proviso to Article 9 (1) of the Act, in relation to individual businesses of a business owner who becomes subject to blanket application under Article 8 of the Act, the insurance premium rate for employment security and vocational skills development programs applicable to the business owner who is the subcontractor, shall apply.
(4) Where a business is transferred or businesses are merged during the insurance year, the insurance premium rate for employment security and vocational skills development programs applied before the transfer or merger, shall apply to the transferred or merged business only during the relevant insurance year, notwithstanding paragraphs (1) 1 and (2).
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 13 (Public Notice of Industrial Accident Insurance Premium Rates)
Where the Minister of Employment and Labor has determined an insurance premium rate (hereinafter referred to as "industrial accident insurance premium rate") for industrial accident compensation insurance (hereinafter referred to as "industrial accident insurance") pursuant to Article 14 (3) of the Act, he/she shall publicly notify the types of applicable businesses and the details thereof in the Official Gazette, a daily newspaper registered for nationwide circulation under Article 9 (1) of the Act on the Promotion of Newspapers, Etc., or any other media.
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 14 (Application of Industrial Accident Insurance Premium Rates)
(1) Where the same business owner operates at least two different types of businesses under Article 14 (3) of the Act at a single place, the industrial accident insurance premium rate applicable to the main business with the largest number of workers, the highest total remuneration, etc. (hereafter in this Article, referred to as "main business"), among the businesses, shall apply to all the businesses operated at such place.
(2) The main business referred to in paragraph (1) shall be determined in the following order:
1. A business with a large number of workers;
2. A business with a high total remuneration, if the number of workers is same or unascertainable;
3. A business which manufactures products with high sales or provides services, if it is impracticable to determine the main business under subparagraph 1 or 2.
[This Article Wholly Amended by Presidential Decree No. 22408, 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 any of the following businesses: <Amended by Presidential Decree No. 25587, Sep. 3, 2014; Presidential Decree No. 27051, Mar. 22, 2016>
1. A business subject to blanket application under Article 8 (1) or (2) of the Act, among construction businesses, for which the total construction cost for the insurance year two years preceding the relevant insurance year exceeds two billion won; and in such cases, the total construction cost shall be the amount calculated by excluding the cost of construction executed by a subcontractor, who has obtained approval from COMWEL under the proviso to Article 9 (1) of the Act, from the construction cost reported pursuant to Article 11 (1) and (3) of the Act;
2. A business, other than a construction business and logging business, with at least ten full-time workers; and in such cases, the number of full-time workers shall be calculated pursuant to Article 2 (1) 3 (a), based on a report filed under Article 16-10 (3) through (5) and (7) and a report and application filed under Article 125 (3) and (4) of the Industrial Accident Compensation Insurance 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) Where a business owner fails to report under Article 11 (1) or (3) of the Act, Article 16-10 (3) through (5) and (7) of the Act, and Article 125 (3) of the Industrial Accident Compensation Insurance Act, or where matters are falsely reported, COMWEL may calculate the total construction cost or the number of full-time workers based on the facts, notwithstanding paragraph (1). <Amended by Presidential Decree No. 27051, Mar. 22, 2016>
(3) Where the type of business subject to the industrial accident insurance premium rate referred to in paragraph (1) changes during the three years before June 30 of the base insurance year, special cases concerning determination of an industrial accident insurance premium rate referred to in Article 15 (2) of the Act (hereinafter referred to as "individual performance rate") shall not apply to such business: Provided, That where the actual conditions of major works of the relevant business, such as machine equipment or working processes, are deemed unchanged even when the type of business has changed, the relevant individual performance rate shall apply to such business. <Amended by Presidential Decree No. 27051, Mar. 22, 2016>
(4) "Business prescribed by Presidential Decree" in Article 15 (3) of the Act means a manufacturing business with less than 50 full-time workers. <Newly Inserted by Presidential Decree No. 25047, Dec. 30, 2013>
(5) The relevant insurance year applicable when the number of full-time workers is calculated under paragraph (4), shall be the insurance year for which industrial accident prevention activities referred to in Article 18-2 have been recognized. <Newly Inserted by Presidential Decree No. 25047, Dec. 30, 2013>
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 16 (Insurance Balance Ratio to Apply Individual Performance Rates)
"Case that constitutes the ratio prescribed by Presidential Decree" in Article 15 (2) of the Act means where the relevant ratio is more than 85/100 or not more than 75/100.
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 17 (Computation of Insurance Balance Ratio to Apply Individual Performance Rates)
(1) When 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") is calculated 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 cases of the base insurance year: The amount calculated by aggregating the monthly insurance premiums referred to in Article 16-3 (1) of the Act (hereinafter referred to as "monthly insurance premiums") for the period from January to June (in cases of a business specified in Article 19-2, the equivalent of 1/2 of the estimated insurance premium referred to in Article 17 (1) of the Act (hereinafter referred to as "estimated insurance premium"));
2. In cases of the two insurance years immediately preceding the base insurance year: The amount calculated by aggregating the insurance premiums calculated pursuant to Article 16-9 (1) or (2) of the Act (hereinafter referred to as "settled insurance premiums") (in cases of a business specified in Article 19-2, the amount calculated by aggregating the finalized insurance premiums referred to in Article 19 (1) of the Act (hereinafter referred to as "finalized insurance premiums"));
3. In cases of the insurance year three years preceding the base insurance year: The amount calculated based on the following calculation formula:
(Settled insurance premium or finalized insurance premium for the insurance year three 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 three years preceding the base insurance year)
(2) When the ratio of the amount of industrial accident insurance benefits to the industrial accident insurance premium is calculated pursuant to Article 15 (2) of the Act, the amount of industrial accident insurance benefits shall be the aggregate of the amounts of industrial accident insurance benefits for which a payment decision (referring to obligation; hereinafter the same shall apply) was made from July 1 of the insurance year three years preceding the base insurance year to June 30 of the base insurance year. In such cases, where the industrial accident insurance benefits decided to be paid are a disability compensation annuity or survivors' compensation annuity, the payment of the disability compensation annuity or survivors' compensation annuity shall be deemed decided when the first decision to pay the relevant annuity is made.
(3) When the aggregate of amounts of industrial accident insurance benefits is calculated under the former part of paragraph (2), none of the following amounts of insurance benefits shall be added: <Amended by Presidential Decree No. 23910, Jun. 29, 2012; Presidential Decree No. 27051, Mar. 22, 2016>
1. The amount of vocational rehabilitation benefits referred to in Article 72 of the Industrial Accident Compensation Insurance Act;
2. The amount of insurance benefits decided to be paid due to an accident caused by a third person's act referred to in Article 87 (1) of the Industrial Accident Compensation Insurance Act (excluding the amount of insurance benefits corresponding to the share for which a third person's negligent conduct has not been recognized in a conclusive court judgement, etc.);
3. The amount of insurance benefits decided to be paid when the place of business, which has provided the main cause of the relevant disease, is unclear because the relevant worker has been exposed to any hazardous or dangerous factors at multiple places of business, although a reasonable causal connection exists between his/her duties and pneumoconiosis referred to in Article 91-2 of the Industrial Accident Compensation Insurance Act; noise-induced hearing loss referred to in subparagraph 5 of attached Table 3 of the Enforcement Decree of the Same Act; or any asbestos-caused disease referred to in subparagraph 20 of the same Table;
4. The amount of insurance benefits decided to be paid, for an accident that occurred due to a natural disaster, power failure, or any other force majeure;
5. The amount of industrial accident insurance benefits equivalent to the ratio of the average wage for businesses where no accident has occurred, to the average wage calculated pursuant to Article 24 (1) 2 of the Enforcement Decree of the Industrial Accident Compensation Insurance Act, if any accident occurs for a part-time worker referred to in subparagraph 2 of Article 23 of the same Enforcement Decree.
(4) With respect to the amount of insurance benefits corresponding to the share, for which a third person's negligent conduct has not been recognized in a conclusive court judgement, etc., referred to in paragraph (3) 2, the date the court has made such conclusive judgement, etc. shall be deemed the date a decision to pay such insurance benefits has been made. <Amended by Presidential Decree No. 27051, Mar. 22, 2016>
(5) Where insurance benefits are calculated under the main sentence of Article 36 (7), 54, or 67 of the Industrial Accident Compensation Insurance Act because the relevant average wage is low if calculated only for businesses in which any accident has occurred, the amount of such insurance benefits calculated shall be added pursuant to paragraph (2), notwithstanding paragraph (3) 5. <Newly Inserted by Presidential Decree No. 27051, Mar. 22, 2016>
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 18 (Increase or Decrease Percentages for Individual Performance Rates)
(1) An industrial accident insurance premium rate under Article 15 (2) of the Act shall be raised or lowered based on the percentages specified in attached Table 1.
(2) Where COMWEL has decided to raise or lower an industrial accident insurance premium rate under Article 15 (2) of the Act, it shall notify the relevant business owner of the raised or lowered industrial accident insurance premium rate without delay.
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 18-2 (Application of Industrial Accident Prevention Rate)
(1) Accident prevention activity referred to in Article 15 (4) of the Act means any of the following activities: <Amended by Presidential Decree No. 25251, Mar. 12, 2014>
1. Business owners conducting risk assessment in relation to hazardous or dangerous factors caused by buildings, machinery and apparatus, equipment, raw materials, gases, steam, dust, etc., or by specific work behaviors or duties, under Article 41-2 of the Occupational Safety and Health Act;
2. Business owners completing educational courses relating to accident prevention determined and publicly notified by the Minister of Employment and Labor; and formulating an accident prevention plan to prevent accidents in a place of business.
(2) The decrease rate of an industrial accident insurance premium rate for each accident prevention activity referred to in 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; and in such cases, the decrease rate applicable to the relevant insurance year for a business owner, who has engaged in at least two (including where he/she has engaged in the same accident prevention activity at least twice) accident prevention activities, shall be the bigger of the decrease rates classified as follows:
1. In cases falling under paragraph (1) 1:
20 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
[This Article Newly Inserted by Presidential Decree No. 25047, Dec. 30, 2013]
 Article 18-3 (Recognition Period, etc. for Accident Prevention Activities)
(1) The recognition period for each category of accident prevention activities referred to in Article 15 (4) of the Act shall be classified as follows:
1. In cases falling under Article 18-2 (1) 1: Three years from the date accident prevention activities is recognized;
2. In cases falling under Article 18-2 (1) 2: One year from the date accident prevention activities is recognized.
(2) The industrial accident prevention rate shall apply even when a business owner recognized for accident prevention activities employs full-time workers exceeding the number of full-time workers referred to in Article 15 (4), during the recognition period for accident prevention activities referred to in paragraph (1).
[This Article Newly Inserted by Presidential Decree No. 25047, Dec. 30, 2013]
 Article 18-4 (Period subject to Industrial Accident Prevention Rate)
The period to which the industrial accident prevention rate is applied under Article 15 (4) of the Act, shall be the period from the insurance year following the year in which the date accident prevention activities have been recognized falls, to the insurance year following the year in which the date the recognition of accident prevention activities has been terminated or revoked (excluding the case specified in Article 15 (6) 1 of the Act) falls.
[This Article Newly Inserted by Presidential Decree No. 25047, Dec. 30, 2013]
 Article 18-5 (Grounds, etc. for Exception to Revocation of Recognition of Accident Prevention Activities)
(1) "Accident prescribed by Presidential Decree" in the proviso to Article 15 (6) 2 of the Act means any of the following accidents:
1. An accident caused by a traffic accident that occurs outside a place of business, such as a traffic accident referred to in Article 29 of the Enforcement Decree of the Industrial Accident Compensation Insurance Act;
2. An accident caused by an accident that occurs during an event referred to in Article 30 of the Enforcement Decree of the Industrial Accident Compensation Insurance Act;
3. An accident caused by an accident in a particular place referred to in Article 31 of the Enforcement Decree of the Industrial Accident Compensation Insurance Act;
4. An accident caused by an accident during medical care referred to in Article 32 of the Enforcement Decree of the Industrial Accident Compensation Insurance Act;
5. An accident caused by an accident that occurs due to a third party’s act referred to in Article 33 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 any other grounds prescribed by Presidential Decree exist" in Article 15 (6) 3 of the Act means any of the following:
1. Where a place of business for which the frequency of industrial accidents, the accident rate, the order thereof, etc. have been published pursuant to Article 9-2 of the Occupational Safety and Health Act during the recognition period for accident prevention activities, which falls under subparagraph 1 or 3 of Article 8-4 of the Enforcement Decree of the Occupational Safety and Health Act;
2. Where any serious industrial accident referred to in Article 49-2 (1) of the Occupational Safety and Health Act has occurred during the recognition period for accident prevention activities, causing an injured person who needs at least four days of medical care;
3. Where measures taken based on the risk assessment referred to in Article 18-2 (1) 1, fail to meet the criteria determined and publicly notified by the Minister of Employment and Labor.
[This Article Newly Inserted by Presidential Decree No. 25047, Dec. 30, 2013]
 Article 18-6 (Agency Entrusted with Duties)
"Agency prescribed by Presidential Decree" in Article 15 (9) of the Act means the Korea Occupational Safety and Health Agency established under the Korea Occupational Safety and Health Agency Act.
[This Article Newly Inserted by Presidential Decree No. 25047, Dec. 30, 2013]
 Article 19 (Withholding of Employment Insurance Premiums)
Where a business owner intends to withhold an insurance premium of employment insurance (hereinafter referred to as "employment insurance premium") pursuant to Article 16 (1) of the Act, he/she shall deduct the equivalent of the employment insurance premium to be borne by the relevant insured worker from the amount to be paid to such worker, based on the amount calculated by aggregating the amount to be paid and the remunerations paid irregularly after the immediately preceding regular payday, whenever the business owner pays remuneration to such worker.
[This Article Wholly Amended by Presidential Decree No. 22408, 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 business" in Article 16-2 (2) of the Act means the following businesses:
1. Construction business (excluding a construction equipment operation business);
2. Logging business, in forestry.
[This Article Newly Inserted by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 19-3 (Grounds for Calculating Monthly Insurance Premiums on Daily Basis)
"Grounds prescribed by Presidential Decree, such as temporary leave of the worker" in subparagraph 3 of Article 16-4 of the Act means any of the following: <Amended by Presidential Decree No. 26809, Dec. 30, 2015>
1. Temporary layoff or temporary leave of a worker;
2. A maternity leave before and after childbirth, or a miscarriage/stillbirth leave referred to in Article 74 (1) through (3) of the Labor Standards Act;
3. Any other grounds recognized by the Minister of Employment and Labor as a state in which a worker does not provide labor.
[This Article Newly Inserted by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 19-4 (Remuneration Excluded from Average Monthly Remuneration, etc. when Insurance Premiums are Calculated)
(1) "Grounds prescribed by Presidential Decree, such as receipt of closure allowances under Article 46 (1) of the Labor Standards Act" in Article 16-5 of the Act means any of the grounds specified in any subparagraph of Article 19-3.
(2) The remuneration during the period constituting the grounds specified in paragraph (1), shall be excluded from the average monthly remuneration or the total remuneration when the relevant industrial accident insurance premium is calculated.
[This Article Newly Inserted by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 19-5 (Reporting on Total Remuneration, etc.)
(1) Matters to be reported by a business owner by March 15 each year pursuant to Article 16-10 (1) of the Act shall be as follows: <Amended by Presidential Decree No. 23910, Jun. 29, 2012>
1. Names and resident registration numbers of workers;
2. Where a business owner employs a new worker during the preceding year, the date the worker is employed (referring to the date his/her insured status is acquired as specified in Article 13 of the Employment Insurance Act);
3. Where a business owner terminates an employment relationship with a worker during the preceding year, the date the employment relationship is terminated (referring to the date his/her insured status is forfeited as specified in Article 14 of the Employment Insurance Act);
4. Where a business owner transfers a worker to another place of business, the date the worker is transferred (referring to the date of transfer specified in Article 9 of the Enforcement Decree of the Employment Insurance Act);
5. Total remuneration of each worker for the preceding year;
6. Any other matters prescribed by Ordinance 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, pursuant to Article 16-10 (2) of the Act, shall be as follows:
1. Names and resident registration numbers of workers;
2. Where a business owner employs a new worker during the preceding year, the date the worker is employed (referring to the date his/her insured status is acquired as specified in Article 13 of the Employment Insurance Act);
3. Where a business owner terminates an employment relationship with a worker during the preceding year, the date the employment relationship is terminated (referring to the date his/her insured status is forfeited specified in Article 14 of the Employment Insurance Act);
4. Total remuneration of each worker for the relevant year.
(3) Notwithstanding paragraphs (1) and (2), a report may be filed only on the total remuneration of all the relevant workers, for the workers specified in paragraph (5).
(4) Matters to be reported by a business owner where he/she employs a new worker, pursuant to Article 16-10 (3) of the Act, shall be as follows:
1. Name, resident registration number, and address of the relevant worker;
2. Date the relevant worker is employed (referring to the date his/her insured status is acquired as specified in Article 13 of the Employment Insurance Act);
3. The relevant worker's average monthly remuneration specified in Article 16-3 (2) 2 of the Act.
(5) "Workers prescribed by Presidential Decree, such as persons whose prescribed working hours for a month are less than 60 hours" in the proviso to Article 16-10 (3) of the Act means persons specified in Article 3 (1) or (2) 1 of the Enforcement Decree of the Employment Insurance Act (excluding workers subject to the Employment Insurance Act).
(6) Matters to be reported by a business owner where he/she terminates an employment relationship with a worker, pursuant to Article 16-10 (4) of the Act, shall be as follows:
1. Name and resident registration number of the relevant worker;
2. Date the employment relationship is terminated (referring to the date his/her insured status is forfeited as specified in Article 14 of the Employment Insurance Act);
3. Total remuneration paid to the relevant worker.
(7) "Ground prescribed by Presidential Decree, such as temporary leave of a worker or transfer to another place of business" in Article 16-10 (5) of the Act means any of the following: <Amended by Presidential Decree No. 23466, Dec. 30, 2011; Presidential Decree No. 26809, Dec. 30, 2015>
1. Temporary layoff or temporary leave of a worker;
1-2. A maternity leave before and after childbirth, or a miscarriage/stillbirth leave referred to in Article 74 (1) through (3) of the Labor Standards Act;
1-3. A childcare leave referred to in Article 19 of the Equal Employment Opportunity and Work-Family Balance Assistance Act, or a reduction of working hours for the period of childcare referred to in Article 19-2 of the same Act;
2. Transfer of a worker from the relevant business owner's place of business to another place of business;
3. A change in the name, resident registration number, or the date temporary leave of a worker is terminated.
(8) Matters to be reported by a business owner where any ground specified in any subparagraph of paragraph (7) arises for a worker, pursuant to Article 16-10 (5) of the Act, shall be as follows: <Amended by Presidential Decree No. 23910, Jun. 29, 2012; Presidential Decree No. 26809, Dec. 30, 2015>
1. Where the relevant worker does not provide labor on the grounds of temporary layoff or temporary leave referred to in paragraph (7) 1; a maternity leave before and after childbirth, or a miscarriage/stillbirth leave referred to in paragraph (7) 1-2; a childcare leave or a reduction of working hours for the period of childcare referred to in paragraph (7) 1-3; or transfer referred to in paragraph (7) 2, the date of commencement or termination of the relevant period, the relevant worker's name and resident registration number, the reason why the worker does not provide labor, and the name and management number of the place of business to which the worker has been transferred;
2. Where the relevant worker's name or resident registration number is changed, the details of the change in his/her name or resident registration number.
(9) A business owner who intends to report under paragraphs (1) through (4), (6) or (8), shall prepare and submit the report prescribed by Ordinance of the Ministry of Employment and Labor.
[This Article Newly Inserted by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 19-6 (Reporting on Total Remuneration in Writing)
"Scale prescribed by Presidential Decree" in the proviso to Article 16-10 (8) of the Act means a business with less than ten workers as at the end of the preceding year.
[This Article Newly Inserted by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 19-7 (Payment of Insurance Premiums, etc. by Credit Card, etc.)
(1) Deleted. <by Presidential Decree No. 28161, 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 provide payment services by credit card, debit card, etc. (hereinafter referred to as "credit card, etc.") through information and communications networks:
1. Korea Financial Telecommunications and Clearings Institute established with permission from the Financial Services Commission pursuant to Article 32 of the Civil Act;
2. An institution designated by either COMWEL or the National Health Insurance Service established under Article 13 of the National Health Insurance Act (hereinafter referred to as the "Health Insurance Service") for each type of collection business entrusted thereto pursuant to Article 4 of the Act, taking into account facilities, capabilities to perform business, the amount of capital, etc.
(3) Payment service fees referred to in Article 16-2 (3) of the Act shall be approved by COMWEL or the Health Insurance Service, 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) COMWEL or the Health Insurance Service may determine matters necessary for paying insurance premiums, etc. by credit card, etc.
[This Article Newly Inserted by Presidential Decree No. 25629, Sep. 24, 2014]
 Article 20 (Reporting and Payment of Estimated Insurance Premiums)
Where a business owner intends to pay an estimated insurance premium, he/she shall submit a report on the estimated insurance premium to COMWEL and pay it based on a statement of payment.
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 21 (Application of Total Remuneration of Preceding Year)
"Cases prescribed by Presidential Decree" in the main sentence of Article 17 (1) of the Act means where the estimated total remuneration for the relevant insurance year is at least 70/100 but less than 130/100 of the total remuneration for the preceding year.
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 22 (Installment Payments of Estimated Insurance Premiums)
(1) Installment payments of the estimated insurance premium referred to in 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), no estimated insurance premium shall be paid in installments, in cases of the following businesses:
1. A business for which an insurance relationship is formed after July 1 of the relevant insurance year;
2. A business with a fixed period, such as a construction project, which is less than six months.
(3) Where an insurance relationship is formed during the insurance year, the first quarter for installment payments of the relevant estimated insurance premium shall be classified as follows:
1. Where the insurance relationship is formed between January 2 and March 31: From the date the insurance relationship is formed to June 30;
2. Where the insurance relationship is formed between April 1 and June 30: From the date the insurance relationship is formed to September 30.
(4) The estimated insurance premium for each quarter shall be as follows:
1. The estimated insurance premium for each quarter specified in paragraph (1): A quarter of the estimated insurance premium for the relevant year;
2. The estimated insurance premium for each quarter specified in paragraph (3): The amount calculated by multiplying the estimated insurance premium for the relevant year, by the ratio of the number of days for the relevant quarter to the total number of days for the period from the date the insurance relationship is formed to the end of the year.
(5) A business owner who pays an estimated insurance premium in installments shall pay the estimated insurance premium for the first quarter by the payment deadline referred to in Article 17 (1) of the Act, and the estimated insurance premium for each quarter thereafter by the 15th day of the middle month of each quarter.
(6) A business owner who intends to pay an estimated insurance premium in installments pursuant to paragraphs (1) through (5), shall file an application therefor with COMWEL.
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 23 (Request for Correction of Estimated Insurance Premiums)
(1) A business owner who intends to file an application to correct an estimated insurance premium pursuant to Article 17 (5) of the Act, shall submit a request for correction stating the following matters:
1. Name and address/residence of the applicant;
2. Amount of the estimated insurance premium before correction;
3. Amount of the estimated insurance premium after correction;
4. Reason for requesting the correction;
5. Any other matters necessary for explaining the reason for requesting the correction and grounds for calculation.
(2) COMWEL shall notify the applicant of the results of the request for correction of the estimated insurance premium, within two months after receipt of the request for correction referred to in paragraph (1).
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 24 (Adjustment of Insurance Premiums following Changes in Insurance Premium Rates)
(1) Where COMWEL has reduced an insurance premium pursuant to Article 18 (1) of the Act, it shall notify the relevant business owner of the reduction, within 20 days from the date it has decided to lower the insurance premium rate.
(2) Where the amount already paid by a business owner exceeds the amount to be paid by the business owner as a result of the reduction of the insurance premium under paragraph (1), COMWEL shall decide to allocate or return the erroneously paid amount pursuant to Article 23 of the Act, and shall notify the business owner of its decision pursuant to Article 31 (3).
(3) Where COMWEL or the Health Insurance Service has increased an insurance premium pursuant to Article 18 (1) of the Act, it shall notify the relevant business owner of the payment of an additional insurance premium, specifying the payment deadline therefor. <Amended by Presidential Decree No. 24077, Aug. 31, 2012; Presidential Decree No. 25629, Sep. 24, 2014>
(4) Upon receipt of notice of the additional payment of an insurance premium under paragraph (3), the relevant business owner shall pay the increased insurance premium by the payment deadline therefor: Provided, That where any justifiable grounds are deemed to exist, COMWEL or the Health Insurance Service may extend the payment deadline by up to 30 days only once.
[This Article Wholly Amended by Presidential Decree No. 22408, 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 by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 26 (Reporting, Payment, etc. of Finalized Insurance Premiums)
Articles 20 and 23 shall apply mutatis mutandis to reporting and payment of finalized insurance premiums under Article 19 (1) of the Act as well as to requests for correction of finalized insurance premiums referred to in Article 19 (7) of the Act.
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 27 (Special Cases concerning Collection of Insurance Premiums)
"Any ground prescribed by Presidential Decree, such as where it is impracticable to obtain basic data, including a statement of accounts, required for computing insurance premiums" in Article 20 of the Act means where a business owner fails to comply with a request made at least twice by COMWEL for submitting basic data necessary for calculating insurance premiums, such as a statement of accounts; or where supplementation of submitted data has been requested because the data are significantly unreliable, but the data are not supplemented.
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 28 (Objects Eligible for Subsidization for Employment Insurance Premiums)
(1) "Business the scale of which is less than that prescribed by Presidential Decree" in Article 21 (1) 1 of the Act means any of the businesses classified as follows: Provided, That any public institution 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 herefrom: <Amended by Presidential Decree No. 26809, Dec. 30, 2015; Presidential Decree No. 28161, Jun. 27, 2017>
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:
(a) The number of insured workers defined in subparagraph 1 (a) of Article 2 of the Employment Insurance Act (hereinafter referred to as "insured workers") which is calculated as prescribed by the Minister of Employment and Labor in the year preceding the insurance year, in which the date of application for subsidization for employment insurance premiums referred to in Article 21 of the Act (hereinafter referred to as "date of application for subsidization") falls, must be an average of less than ten persons a month: Provided, That in cases of a business where the average monthly number of insured workers for the year preceding the insurance year in which the date of application for subsidization falls exceeds ten persons; or a business for which an insurance relationship is formed under Article 7 of the Act during the insurance year in which the application date of subsidization falls, the number of insured workers must be less than ten persons during the three consecutive months immediately preceding the month in which the application date of subsidization falls (limited to the year in which the date of application for subsidization falls; and referring to the relevant period if three months have not passed since the date the insurance relationship is formed);
(b) The number of insured workers as at the last day of the month (referring to the relevant application date or reporting date, if an application for subsidization is filed while applying for purchase of an employment insurance policy pursuant to Article 5 (2) of the Act or reporting the formation of an insurance relationship within the period specified in Article 11 of the Act) in which the date of application for subsidization falls, must be less than ten persons;
(c) The number of insured workers as at the last day of each month in the relevant insurance year after the commencement of subsidization for employment insurance premiums, must not exceed ten persons for three consecutive months;
2. In cases of businesses for which employment insurance premiums are reported and paid pursuant to Article 16-2 (2) of the Act: A business that meets the requirements specified in subparagraph 1 (a).
(2) Where the owner of a business falling under paragraph (1) grants any of the following leaves, etc. (hereinafter referred to as "maternity leave before and after childbirth, etc.") to its insured workers, the number calculated by deducting the number of insured workers, who have been granted a maternity leave before and after childbirth, etc., from the total number of its insured workers, shall be deemed the number of its insured workers, during the period for the maternity leave before and after childbirth, etc. <Newly Inserted by Presidential Decree No. 26809, Dec. 30, 2015; Presidential Decree No. 28161, Jun. 27, 2017>
1. A maternity leave before and after childbirth or a miscarriage/stillbirth leave referred to in Article 74 (1) through (3) of the Labor Standards Act;
2. A childcare leave referred to in Article 19 of the Equal Employment Opportunity and Work-Family Balance Assistance Act, or a reduction of working hours for the period of childcare referred to in Article 19-2 of the same Act.
(3) "Remuneration less than the amount prescribed by Presidential Decree" in Article 21 (1) 1 of the Act means where any of the following amounts for the relevant insured worker is less than the amount publicly notified by the Minister of Employment and Labor in consideration of the level of remunerations of workers in a similar type of business, the conditions of labor market, etc., after consultation with the Minister of Health and Welfare. <Amended by Presidential Decree No. 26809, Dec. 30, 2015; Presidential Decree No. 28161, Jun. 27, 2017>
1. In cases of a business falling under paragraph (1) 1, the average monthly remuneration calculated pursuant to Article 16-3 of the Act; or the total monthly remuneration stated in a report on confirmation of the details of employment submitted under the latter part of Article 7 (1) of the Enforcement Decree of the Employment Insurance Act;
2. In cases of a business falling under paragraph (1) 2, the average monthly remuneration stated in an application for subsidization filed 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 worker during the relevant insurance year, and then by multiplying the resulting number by 30); or the total monthly remuneration stated in a report on confirmation of the details of employment 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 referred to in Article 105 of the Local Tax Act. <Newly Inserted by Presidential Decree No. 28161, 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 consideration of the economic conditions of Korea and abroad, such as the inflation rate and economic growth rates, the status of assets and income distribution of workers, relationship with other statutes, after consultation with the Minister of Health and Welfare. <Newly Inserted by Presidential Decree No. 28161, Jun. 27, 2017>
[This Article Newly Inserted by Presidential Decree No. 23910, Jun. 29, 2012]
 Article 29 (Level of Subsidization for Employment Insurance Premiums)
The level of subsidization for the employment insurance premium referred to in Article 21 of the Act, shall be publicly notified by the Minister of Employment and Labor within the limit of 3/5 of the employment insurance premium borne by the relevant business owner and worker, in consideration of the level, etc. of remuneration of the relevant worker, after consultation with the Minister of Health and Welfare. <Amended by Presidential Decree No. 26809, Dec. 30, 2015>
[This Article Newly Inserted by Presidential Decree No. 23910, Jun. 29, 2012]
 Article 29-2 (Method and Procedures for Subsidizing Businesses which Pay Monthly Insurance Premiums)
(1) Where an insured worker who works in a business falling under Article 28 (1) 1 intends to receive subsidies for the relevant employment insurance premium because he/she meets the requirements specified in Article 21 of the Act, the owner of the business shall file an application with COMWEL for subsidization for the insurance premium, as prescribed by Ordinance of the Ministry of Employment and Labor. <Amended by Presidential Decree No. 26809, Dec. 30, 2015; Presidential Decree No. 28161, Jun. 27, 2017>
(2) Upon receipt of an application under paragraph (1), COMWEL shall grant subsidies after verifying whether the relevant business owner has paid the monthly insurance premium within the deadline referred to in Article 16-7 of the Act each month. In such cases, COMWEL shall subsidize the employment insurance premium from the month in which the date of application for subsidization falls, to the end of the relevant insurance year; but it shall subsidize the employment insurance premium from the month in which the date the relevant report has been filed falls, if the relevant business owner fails to file any of the following reports within the deadline; and subsidize only the monthly 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 relevant business owner within the deadline under the latter part of Article 7 (1) of the Enforcement Decree of the Employment Insurance Act, if an insured worker eligible for subsidization is a daily worker defined in subparagraph 6 of Article 2 of the Employment Insurance Act. <Amended by Presidential Decree No. 28161, Jun. 27, 2017>
1. A report on the total remuneration referred to in Article 16-10 (1) of the Act;
2. A report on the acquisition of an insured status referred to in Article 15 of the Employment Insurance Act, for insured workers eligible for subsidization.
(3) Where a business receives subsidies for employment insurance premiums as at the end of the insurance year and the average monthly number of insured workers during the period subject to subsidization for the insurance premiums in the relevant insurance year is less than ten persons, such business shall be construed as a business which files an application for subsidization under paragraph (1) on January 1 of the following insurance year and receives subsidies. <Amended by Presidential Decree No. 28161, Jun. 27, 2017>
(4) Where a business fails to meet the requirements specified in Article 28 (1) 1 (c) and thus, fails to receive subsidies for employment insurance premiums, the relevant business owner shall not file an application under paragraph (1) until the end of the relevant insurance year. <Amended by Presidential Decree No. 28161, Jun. 27, 2017>
[This Article Newly Inserted by Presidential Decree No. 23910, Jun. 29, 2012]
 Article 29-3 (Method and Procedures for Subsidizing Businesses which Report and Pay Employment Insurance Premiums)
(1) Where an insured worker who works in a business falling under Article 28 (1) 2 intends to receive subsidies for the relevant employment insurance premium because he/she meets the requirements specified in Article 21 of the Act, the owner of the business shall file an application for subsidization for the employment insurance premium as prescribed by Ordinance of the Ministry of Employment and Labor, after reporting and paying the employment insurance premium to COMWEL by the deadline specified in Article 19 of the Act.
(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, That where a business owner fails to report an insured status under Article 15 of the Employment Insurance Act by the deadline in relation to an insured worker eligible for subsidization, the employment insurance premium for such person shall be subsidized from the date his/her insured status is reported; and where an insured worker eligible for subsidization is a daily worker defined in subparagraph 6 of Article 2 of the Employment Insurance Act, only the employment insurance premiums for the persons listed in a report on confirmation of the details of employment shall be subsidized, for the month for which such report has been submitted by the relevant business owner by the deadline under the latter part of Article 7 (1) of the Enforcement Decree of the Employment Insurance Act.
[This Article Wholly Amended by Presidential Decree No. 28161, 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 subsidized with employment insurance premiums, COMWEL shall recover the amount of subsidies classified as follows, pursuant to Article 21-2 of the Act: <Amended by Presidential Decree No. 26809, Dec. 30, 2015; Presidential Decree No. 28161, Jun. 27, 2017>
1. Where the relevant business has received subsidies by filing an application by fraud or other improper means although it failed to meet the requirements for subsidization when it applied for subsidization: The total amount subsidized;
2. Where the relevant business is verified as having continuously received subsidies, even when the number of its insured workers as at the last day of each month during the relevant insurance year exceeded ten persons for three consecutive months after the commencement of subsidization for the employment insurance premiums: The amount subsidized after the month following the third month;
3. Where the amount of the average monthly remuneration calculated based on the total remuneration of the relevant worker eligible for subsidization, which has been reported by the relevant business owner pursuant to Article 16-10 (1), exceeds 110/100 of the upper limit of the average monthly remuneration publicly notified under Article 28 (3) (limited to where the worker eligible for subsidization is newly employed during the insurance year): The total amount subsidized for the worker;
4. Any other cases where a person ineligible for subsidization is verified as having received subsidies, due to the relevant business owner's failure to report or any other reason: The amount erroneously subsidized.
(2) Where a ground arises to recover a subsidy under paragraph (1), COMWEL shall notify the relevant business owner of such fact, and then notify him/her of the amount to be recovered and collect it.
(3) "Amount prescribed by Presidential Decree" in the proviso to Article 21-2 (1) of the Act means 3,000 won. <Newly Inserted by Presidential Decree No. 25629, Sep. 24, 2014>
[This Article Newly Inserted by Presidential Decree No. 23910, Jun. 29, 2012]
 Article 30-2 (Grounds, etc. for Reducing Insurance Premiums, etc. following Natural Disaster, etc.)
(1) "Any other particular ground prescribed by Presidential Decree" in the former part of Article 22-2 (1) of the Act means a fire, explosion, disaster caused by war, or any other similar disaster.
(2) The reduction ratio in the latter part of Article 22-2 (1) of the Act shall be 30/100 of the insurance premium and other money collectable.
[This Article Wholly Amended by Presidential Decree No. 22408, 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 reports on the total remuneration or the estimated insurance premium through the information and communications network for employment and industrial accidents under the main sentence of Article 22-2 (2) of the Act (excluding where the report is filed through an insurance business agency referred to in Article 45 (1)), COMWEL may reduce an employment insurance premium of 5,000 won and an industrial accident insurance premium of 5,000 won.
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 30-4 (Amount of Insurance Premiums to be Reduced for Automatic Transfer)
Where a business owner pays the monthly insurance premium or the estimated insurance premium by automatic transfer pursuant to Article 22-2 (3) of the Act, COMWEL may reduce the monthly employment insurance premium and the monthly industrial accident insurance premium by 250 won, respectively; or reduce the estimated employment insurance premium and the estimated industrial accident insurance premium by 250 won, respectively, each quarter.
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 30-5 (Exemption from Employment Insurance Premiums, etc.)
(1) Where a business owner falls under Article 22-3 of the Act, the employment insurance premium and relevant arrears (hereinafter referred to as "employment insurance premium, etc.") before the reporting date of acquisition of an insured status, shall be exempted according to the following classifications:
1. Where a business owner reports the acquisition of an insured status from July 1, 2012 to June 30, 2013: All of the employment insurance premium, etc.;
2. Where a business owner reports the acquisition of an insured status after the period specified in subparagraph 1: 50/100 of the employment insurance premium, etc.
(2) The Minister of Employment and Labor shall not grant the relevant subsidy to a business owner, who is exempt from the employment insurance premium, etc. under paragraph (1), during the exemption period, even if a cause arises to grant the relevant worker the subsidy under the employment security programs or vocational skills development programs referred to in Chapter III of the Employment Insurance Act.
[This Article Newly Inserted by Presidential Decree No. 23910, Jun. 29, 2012]
[This Article shall remain in force until June 30, 2014 pursuant to Article 2 of the Addenda to Presidential Decree No. 23910, Jun. 29, 2012]
 Article 31 (Allocation and Return of Overpaid Insurance Premiums, etc. and Interest thereon)
(1) Deleted. <by Presidential Decree No. 19973, Mar. 27, 2007>
(2) Where a business owner has erroneously paid any insurance premium or other money collectable or receives insurance benefits pursuant to Article 89 of the Industrial Accident Compensation Insurance Act, he/she may request COMWEL to allocate the amount erroneously paid or the insurance benefits, to the insurance premium or other money collectable for the following year. <Amended by Presidential Decree No. 22408, Sep. 29, 2010>
(3) Where COMWEL has decided to preferentially allocate the insurance premium, etc. erroneously paid or insurance benefits, to the insurance premium or other money collectable or to return any residual money to the relevant business owner pursuant to Article 23 (1) through (3) of the Act, it shall notify the business owner of such decision. <Amended by Presidential Decree No. 22408, Sep. 29, 2010>
(4) "Interest rate prescribed by Presidential Decree" in the main sentence of Article 23 (4) of the Act means the interest rate of the additional refund of national taxes referred to in Article 43-3 (2) of the Enforcement Decree of the Framework Act on National Taxes. <Amended by Presidential Decree No. 22408, Sep. 29, 2010; Presidential Decree No. 23910, Jun. 29, 2012>
 Article 32 (Exceptions to Collection of Additional Dues)
"Cases prescribed by Presidential Decree" in the proviso to Article 24 (1) of the Act means any of the following:
1. Where the amount of additional dues is less than 3,000 won;
2. Where the total remuneration or the finalized insurance premium referred to in Article 16-10 (1) or (2) of the Act is not reported due to a natural disaster or any other extenuating circumstances recognized by the Minister of Employment and Labor.
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 33 (Collection, etc. of Arrears)
"Cases prescribed by Presidential Decree" in Article 25 (4) of the Act means any of the following:
1. Where arrears, additional dues, or insurance benefits collected under Article 26 of the Act are overdue;
2. Where any insurance premium or other money collectable is overdue due to a natural disaster or any other extenuating circumstances recognized by the Minister of Employment and Labor.
[This Article Wholly Amended by Presidential Decree No. 28161, Jun. 27, 2017]
 Article 34 (Standards for Collecting Industrial Accident Insurance Benefits)
(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 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, That 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.
(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: Provided, That no insurance benefits shall be collected in any of the following cases:
1. Where the ratio of the insurance premium to be paid, to the monthly insurance premium for the relevant year that must be paid by the date an accident has occurred, exceeds 50/100;
2. Where the ratio of the insurance premium to be paid, to the estimated insurance premium that must be paid for the relevant year (in cases of installment payments, the ratio of the insurance premium to be paid, to the estimated insurance premium that must be paid by the quarter during which an accident has occurred) exceeds 50/100.
(3) Where the insurance benefits are collected pursuant to paragraph (1) or (2), if the insurance benefits decided to be paid are a disability compensation annuity or survivors' compensation annuity, the payment of the disability compensation annuity or survivors' compensation annuity shall be deemed decided on the date a cause to claim benefits first arises.
(4) Where a cause specified in Article 26 (1) 1 of the Act concurs with a cause specified in Article 26 (1) 2 of the Act, only the money collectable with a higher collection rate of insurance benefits shall be collected, during the period of concurrence.
(5) Where insurance benefits are paid to a part-time worker referred to in subparagraph 2 of Article 23 of the Enforcement Decree of the Industrial Accident Compensation Insurance Act, the insurance benefits shall be collected pursuant to paragraphs (1) through (4), based on the insurance benefits corresponding to the ratio of the average wage computed for businesses, in which any accident occurs, to the average wage calculated under Article 24 (1) 2 of the same Enforcement Decree: Provided, That where such insurance benefits are calculated under the main sentence of Article 36 (7), 54, or 67 of the Industrial Accident Compensation Insurance Act because the relevant average wage is low if it is computed based on the average wage only for the businesses in which any accident occurs, such insurance benefits shall be collected based on the amount of the insurance benefits calculated. <Newly Inserted by Presidential Decree No. 27051, Mar. 22, 2016>
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 35 (Collection of Insurance Benefits from Industrial Accident Insurance Policyholders)
When giving notice of the payment of all or part of the industrial accident insurance benefits pursuant to Article 26 (2) of the Act, COMWEL shall ensure that the payment deadline shall be at least 30 days after the date such notice is received.
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 36 Deleted. <by Presidential Decree No. 19973, Mar. 27, 2007>
 Article 37 (Request, etc. for Vicarious Implementation of Public Auction)
(1) Where the Health Insurance Service requests Korea Asset Management Corporation established under Article 6 of the Act on the Efficient Disposal of Non-Performing Assets, etc. of Financial Companies and the Establishment of Korea Asset Management Corporation (hereinafter referred to as "Korea Asset Management Corporation") to publicly auction seized property on its behalf, under the former part of Article 28 (2) of the Act, it shall send Korea Asset Management Corporation a request for vicarious implementation of a public auction specifying the following matters: <Amended by Presidential Decree No. 25279, Mar. 24, 2014>
1. Name and address/residence of the relevant defaulter;
2. Type, quantity, quality, and location of property for public sale;
3. Details of, and payment deadline for, insurance premiums and other money collectable which relate to seizure;
4. Any other matters necessary for vicariously implementing a public auction of seized property.
(2) Upon requesting the vicarious implementation of a public auction under paragraph (1), the Health Insurance Service shall notify the relevant defaulter; the owner of collateral; the person who has a right to lease on a deposit basis, a pledge right, a mortgage, or any other right to relevant property; or the person who keeps seized property of such fact without delay.
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 38 (Delivery of Seized Property)
(1) When requesting the vicarious implementation of a public auction pursuant to Article 37 (1), the Health Insurance Service may deliver property, which it occupies or has requested a third party to keep, to Korea Asset Management Corporation: Provided, That with respect to property that it has requested a third party to keep, the delivery of a custody certificate of relevant property issued by the third party may be in lieu of the delivery of such property.
(2) When Korea Asset Management Corporation receives seized property pursuant to paragraph (1), it shall prepare a statement of transfer and receipt of such property.
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 39 (Request for Cancellation of Vicarious Implementation of Public Auction)
(1) Where any property exists which is not sold by public auction within two years after receipt of a request for vicarious implementation of a public auction, Korea Asset Management Corporation may require the Health Insurance Service to cancel its request for vicarious implementation of a public auction of such property.
(2) Upon receipt of a request for the cancellation under paragraph (1), the Health Insurance Service shall comply with such request, except in extenuating circumstances.
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 40 (Details about Vicarious Implementation of Public Auction)
Except as otherwise expressly provided for in this Decree, matters necessary for public auctions vicariously implemented by Korea Asset Management Corporation under the former part of Article 28 (2) of the Act, shall be determined by the Health Insurance Service after consultation with Korea Asset Management Corporation.
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 40-2 (Value of Inherited Property)
(1) The value of inherited property referred to in Article 28-3 (1) of the Act and the former part of Article 28-3 (2) of the Act, shall be the remainder after deducting the total amount of liabilities and inheritance tax to be imposed or paid because of the relevant inheritance, from the total amount of assets inherited.
(2) The value of the total amount of assets and the total amount of liabilities referred to in paragraph (1), shall be assessed based on the assessment methods specified in Articles 60 through 66 of the Inheritance Tax and Gift Tax Act.
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 40-3 (Reporting on Representative of Heirs)
(1) A report on the representative of heirs referred to in the latter part of Article 28-3 (2) of the Act, shall be filed in writing stating the representative's name and address/residence and other necessary matters, within 30 days from the date inheritance commences.
(2) Where the report referred to in the latter part of Article 28-3 (2) of the Act is not filed, the Health Insurance Service may designate any of the relevant heirs as their representative. In such cases, the Health Insurance Service shall send each heir a document stating its intention to designate a representative, without delay.
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 40-4 (Grounds, etc. for Exclusion from Disclosure of Personal Information of Persons in Arrears with Large Amount or in Habitual Arrears)
(1) Where the Health Insurance Service discloses personal information, etc. of a defaulter under the main sentence of Article 28-6 (1) of the Act, it shall disclose the name, trade name (including the name of the relevant corporation), age and address of the defaulter, the type, payment deadline and amount of arrears, the outline of default, etc.; and where the defaulter is a corporation, the representative of the corporation shall also be disclosed.
(2) "Any other ground prescribed by Presidential Decree, such as partial payment of the amount in arrears" in the proviso to Article 28-6 (1) of the Act means any of the following:
1. Where at least 30/100 of the insurance premium in arrears, other money collectable, and expenses for disposition on default (hereinafter referred to as "amount in arrears") has been paid in the relevant insurance year;
2. Where the defaulter is in the grace period of collection after the collection of the amount in arrears is deferred following a decision to grant authorization for a rehabilitation plan referred to in Article 243 of the Debtor Rehabilitation and Bankruptcy Act; or pays the amount in arrears according to the payment schedule specified in the rehabilitation plan;
3. Where the Deliberative Committee on Disclosure of Insurance Premium Information established under Article 28-6 (2) of the Act deems that disclosure of the defaulter's personal information is not actually beneficial, such as where the relevant business suffers a serious crisis due to a significant property loss caused by a disaster, etc.
(3) Where the Health Insurance Service notifies a person subject to disclosure of personal information, etc. of defaulters that he/she is subject to the disclosure pursuant to Article 28-6 (3) of the Act, it shall urge him/her to pay the amount in arrears; and where the relevant person falls under the grounds for exclusion from disclosure of personal information, etc. specified in the proviso to Article 28-6 (1) of the Act, it shall guide him/her on the submission of relevant explanatory materials.
[This Article Wholly Amended by Presidential Decree No. 22408, 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 established under Article 28-6 (2) of the Act (hereinafter referred to as the "Committee") shall be comprised of 11 members, including one Chairperson.
(2) A standing director in charge of relevant affairs, among executive officers of the Health Insurance Service, shall serve as the Chairperson of the Committee; and members of the Committee shall be appointed or commissioned by the President of the Health Insurance Service from among the following persons:
1. One official of COMWEL;
2. Three officials of the Health Insurance Service;
3. One public official of Grade III or IV of the Ministry of Employment and Labor, who is in charge of collection affairs concerning employment insurance and industrial accident compensation insurance;
4. One public official of Grade III or IV of the National Tax Service;
5. Four persons with extensive knowledge about and experience in law, accounting, or social insurance.
(3) The term of office of each committee member referred to in paragraph (2) 5 shall be two years.
(4) Meetings of the Committee shall commence with the attendance of a majority of all incumbent members, including the Chairperson; and resolutions shall be adopted with the consent of a majority of the members present.
(5) Except as otherwise expressly provided for in paragraphs (1) through (4), matters necessary for composing and operating the Committee shall be prescribed by the Health Insurance Service.
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 40-6 (Application Mutatis Mutandis of Enforcement Decree of Framework Act on National Taxes)
Articles 13 through 17 of the Enforcement Decree of the Framework Act on National Taxes 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"; "insurance policy for guarantee of tax payment", 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"; "security for 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, additional dues and disposition fee for arrears", 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.
[This Article Wholly Amended by Presidential Decree No. 22408, 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:
1. Where the whereabouts of the relevant defaulter are unknown;
2. Where the relevant defaulter has no property; or it has been verified that no balance is expected after the estimated value of the defaulter's total property, which is subjected to a disposition on default, is allocated to expenses for disposition on default;
3. Where it has been verified that no balance is expected after the relevant defaulter's total property, which is subjected to a disposition on default, is allocated to discharging obligations, such as national taxes or local taxes which take precedence over insurance premiums and other money collectable;
4. Where a company in arrears is exempt from insurance premiums, etc. pursuant to Article 251 of the Debtor Rehabilitation and Bankruptcy Act.
(2) Where the Health Insurance Service intends to take a disposition on default pursuant to paragraph (1) 1, it shall inquire with the competent Si/Gun or tax office or any other agency to investigate and verify the relevant defaulter's whereabouts or property: Provided, That this shall not apply where the amount in arrears is less than 100,000 won.
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 41-2 (Request, etc. for Data on Default or Write-Off)
(1) A person who requests data on the personal information, amount in arrears, or amount written off, of defaulters or persons whose amount in arrears is written off (hereinafter referred to as "data on default, etc.") pursuant to Article 29-2 (1) of the Act, shall submit to the Health Insurance Service a document specifying the following matters:
1. The requester's name and address;
2. Details of the data on default, etc. requested, and the purpose of using the data.
(2) Upon receipt of a request for data on default, etc. under paragraph (1), the Health Insurance Service may provide the data by an electronic file prepared under Article 41-4 (1) or in writing.
(3) Where the Health Insurance Service provides data on default, etc. pursuant to paragraph (2), if a cause arises to pay an amount in arrears or to cancel a disposition on default, it shall notify the requester of such fact, within 15 days from the date such cause arises
(4) Matters necessary for requesting and providing data on default, etc. under paragraphs (1) through (3), shall be determined by the Health Insurance Service.
[This Article Wholly Amended by Presidential Decree No. 22408, 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 to Article 29-2 (1) of the Act means any of the following:
1. Where the Health Insurance Service 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 Health Insurance Service deems that the defaulter is unable to pay the amount in arrears due to any of the following reasons:
(a) Where his/her property is significantly lost due to a disaster or theft;
(b) Where his/her business suffers a significant loss or serious crisis.
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 41-4 (Preparing Data Files on Default or Write-Off)
(1) The Health Insurance Service may prepare data on default, etc. by an electronic file.
(2) Matters necessary for arranging and managing data on default, etc. prepared by an electronic file pursuant to paragraph (1), shall be determined by the Health Insurance Service.
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 42 (Settlement and Payment of Industrial Accident Insurance Premiums and Charges)
COMWEL or the Health Insurance Service shall settle the accounts for industrial accident insurance premiums collected or paid pursuant to Article 31 (5) of the Act; charges referred to in Article 9 of the Wage Claim Guarantee Act; and alloted charges imposed on persons specified in Article 31 (1) 1 of the Asbestos Injury Relief Act (including the amount in arrears and additional dues for each alloted charge) each month, to transfer such insurance premiums and charges to the Industrial Accident Compensation Insurance and Prevention Fund established 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 established 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 established under Article 24 of the Asbestos Injury Relief Act (hereinafter referred to as the "Asbestos Injury Relief Fund).
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 43 (Accounting Agencies for Insurance Premiums, etc.)
The President of COMWEL or the President of the Health Insurance Service may appoint a revenue collection officer for the Industrial Accident Compensation Insurance and Prevention Fund, the Wage Claim Guarantee Fund, the Asbestos Injury Relief Fund, and the Employment Insurance Fund established under Article 78 of the Employment Insurance Act (hereinafter referred to as the "Employment Insurance Fund"), from among standing directors of COMWEL or the Health Insurance Service; and may appoint an official 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 officials of COMWEL or the Health Insurance Service, to have them conduct the affairs of collecting insurance premiums and other money collectable.
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 43-2 (Service of Documents)
Where COMWEL or the Health Insurance Service intends to serve a document on insurance premiums and other money collectable under the Act by mail pursuant to Article 32 (2) of the Act, it may do so by general mail.
[This Article Newly Inserted by Presidential Decree No. 22408, Sep. 29, 2010]
CHAPTER IV INSURANCE BUSINESS AGENCIES
 Article 44 (Insurance Business Agencies)
"Corporation, certified public labor practitioner, or 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 by Presidential Decree No. 25629, Sep. 24, 2014>
1. A corporation that has obtained authorization or permission from the competent administrative agency, or has filed a registration, etc. with such agency pursuant to relevant statutes;
2. A person registered under Article 5 of the Certified Public Labor Attorney Act, who has engaged in the duties referred to in Article 2 of the same Act for at least two years;
3. A person registered under Article 6 of the Certified Tax Accountant Act and performing the duties referred to in Article 2 of the same Act for at least two years, who has completed the education prescribed by the Minister of Employment and Labor.
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 45 (Scope of Business Owners Permitted to Delegate Insurance Business)
(1) Business owners permitted to delegate insurance business to an organization, corporation, certified public labor practitioner, or tax accountant (hereinafter referred to as "insurance business agency") authorized by COMWEL in order to conduct insurance business on their behalf pursuant to Article 33 (1) of the Act, shall be the owners of businesses with less than 300 full-time workers. <Amended by Presidential Decree No. 25629, Sep. 24, 2014>
(2) Even when a business owner, who has delegated insurance business to an insurance business agency, employs workers exceeding the number of full-time workers referred to in paragraph (1) due to the expansion of business, a merger, etc., he/she may continue to delegate insurance business during the relevant insurance year.
(3) Where insurance business is delegated by a business owner referred to in paragraph (1) or delegation of insurance business is terminated, the relevant insurance business agency shall report such fact to COMWEL, within 14 days from the date insurance business is delegated or terminated.
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 46 (Scope of Insurance Business subject to Delegation)
The scope of business permitted to be delegated to an insurance business agency under the latter part of Article 33 (1) of the Act, shall be as follows:
1. A report on the total remuneration, etc. referred to in Article 16-10 of the Act;
2. A report on the estimated insurance premium and finalized insurance premium;
3. Business concerning the management of eligibility of the insured for employment insurance;
4. A report on the formation, change, or termination of an insurance relationship;
5. Any other business concerning insurance that business owners must report to a local labor office or COMWEL.
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 47 (Authorization for Insurance Business Agencies)
(1) Where it is intended to conduct insurance business on behalf of business owners pursuant to Article 33 (2) of the Act, the relevant person shall submit an application for authorization stating the details of such business, the area subject to delegation, etc. to COMWEL, along with the following documents: <Amended by Presidential Decree No. 25629, Sep. 24, 2014>
1. If the person is a corporation specified in subparagraph 1 of Article 44: A copy of a document verifying that the person has obtained authorization or permission from the competent administrative agency or has filed a registration, etc. with such agency;
2. If the person is an individual specified in subparagraph 2 or 3 of Article 44: A copy of a document verifying that the person falls under subparagraph 2 or 3 of Article 44;
3. If the person is a corporation or organization: A copy of the relevant articles of incorporation or rules;
4. A copy of the rules (hereinafter referred to as "rules on the management of delegated insurance business") to be used when a contract for delegation of insurance business is concluded with business owners.
(2) The rules on the management of delegated insurance business shall include the following matters:
1. Procedures for delegating the management of insurance business as well as for terminating such delegation;
2. Method and procedures for managing insurance business;
3. Method and procedures for keeping accounts by the relevant insurance business agency;
4. Matters concerning the management of eligibility of the insured for employment insurance, as well as the management of an employment relationship with workers subject to industrial accident insurance;
5. Matters concerning reporting on the total remuneration and insurance premiums, as well as the liability to pay the same.
(3) Where a corporation or organization intends to be authorized to conduct insurance business on behalf of business owners pursuant to Article 33 (2) of the Act, its articles of incorporation, rules, etc. shall specify that such corporation or organization can conduct insurance business on behalf of business owners.
(4) "Matters prescribed by Presidential Decree, such as the area subject to delegation" in Article 33 (3) of the Act means the following:
1. Area subject to delegation;
2. Rules on the management of delegated insurance business.
(5) Where an insurance business agency intends to change any matters authorized pursuant to Article 33 (3) of the Act, it shall file an application for authorization with COMWEL seven days before the date it intends to change such matters; and where it intends to discontinue business delegated pursuant to Article 33 (4) of the Act, it shall report discontinuance thereof to COMWEL 30 days before the date it intends to discontinue such business.
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 48 (Revocation of Authorization for Insurance Business Agencies)
(1) Where an insurance business agency falls under any of the following cases, COMWEL may revoke its authorization therefor pursuant to Article 33 (5) of the Act: Provided, That where it falls under subparagraph 1, authorization therefor shall be revoked:
1. Where the insurance business agency obtains authorization by fraud or other improper means;
2. Where the insurance business agency suspends insurance business for at least two months without justifiable grounds;
3. Where the insurance business agency operates insurance business by fraud or other improper means;
4. Other cases where the insurance business agency violates any statute or fails to comply with any order issued under any statute.
(2) Upon revocation of its authorization for an insurance business agency pursuant to paragraph (1), COMWEL shall notify the insurance business agency and the business owner who has delegated insurance business thereto of the revocation without delay.
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 49 (Hearings)
Where COMWEL intends to revoke its authorization for an insurance business agency pursuant to Article 33 (5) of the Act, it shall hold a hearing.
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 50 (Notice by Insurance business Agencies)
Where an insurance business agency receives a notice, etc. on the payment of any insurance premium and other money collectable under the Act, pursuant to Article 34 of the Act, it shall notify the relevant business owner of such fact without delay.
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 51 (Keeping, etc. of Books by Insurance Business Agencies)
(1) An insurance business agency shall prepare and keep the following books for at least three years, pursuant to Article 36 of the Act: <Amended by Presidential Decree No. 25629, Sep. 24, 2014>
1. A book on the management of collection business for each business owner who has delegated insurance business;
2. Deleted; <by Presidential Decree No. 25629, Sep. 24, 2014>
3. A book on the management of insurance business other than collection business, such as reporting on the insured by business, and relevant documents;
4. Documents relating to delegation of insurance business between the insurance business agency and business owners;
5. and 6. Deleted. <by Presidential Decree No. 25629, Sep. 24, 2014>
(2) Any document specified in paragraph (1) may be kept as an electronic document defined in subparagraph 1 of Article 2 of the Framework Act on Electronic Documents and Transactions. <Amended by Presidential Decree No. 24076, Aug. 31, 2012.>
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 52 (Subsidization for Insurance Business Agencies)
(1) COMWEL may grant any of the following subsidies (hereinafter referred to as "subsidies for vicarious execution of insurance business") to insurance business agencies pursuant to Article 37 of the Act:
1. Where an insurance business agency delegated with insurance business by a business owner, who employs less than 30 full-time workers, pays insurance premiums and other money collectable, the relevant subsidies (hereinafter referred to as "subsidies for vicarious execution of collection business");
2. Where an insurance business agency delegated with insurance business by a business owner, who employs less than 30 full-time workers, manages insurance business, such as managing the insured for employment insurance or industrial accident insurance and reporting the total remuneration, the relevant subsidies (hereinafter referred to as "subsidies for vicarious management, etc. of the insured");
3. Where an insurance business agency delegated with insurance business by a business owner, who employs less than 30 full-time workers, reports the formation of an insurance relationship for employment insurance or industrial accident insurance, the relevant subsidies (hereinafter referred to as "subsidies for facilitation of application").
(2) Subsidies for vicarious execution of insurance business shall be granted in compliance with the standards determined by the Minister of Employment and Labor in consideration of the past payment performance of insurance premiums and other money collectable of the business owner who has delegated insurance business, the scale of his/her business, the past performance of management of the insured such as the acquisition and forfeiture of an insured status, the period of delegation, etc.; but subsidies for vicarious execution of collection business shall be granted semiannually, and subsidies for vicarious management, etc. of the insured and subsidies for facilitation of application shall be granted quarterly. <Amended by Presidential Decree No. 23466, Dec. 30, 2011>
(3) Where an insurance business agency reports discontinuance of business during the insurance year pursuant to Article 33 (4) of the Act, the past payment performance of insurance premiums and other money collectable referred to in paragraph (2), shall be calculated based upon the past performance of insurance premiums and other money collectable paid during the period from the first day of the relevant half-year to the 15th day of the middle month of the quarter in which the date of discontinuance falls; but the amount paid by the relevant business owner, who has delegated insurance business, under a disposition on default taken pursuant to Article 28 of the Act shall be excluded therefrom.
(4) The period of delegation referred to in paragraph (2) shall be calculated from the date the relevant insurance business agency reports delegation of insurance business to COMWEL pursuant to Article 45 (3).
(5) Where an insurance business agency intends to receive subsidies for vicarious execution of insurance business, it shall file an application for payment of such subsidies with COMWEL, as prescribed by Ordinance of the Ministry of Employment and Labor, after the last day (referring to the date of discontinuance, if discontinuance of business has been reported pursuant to Article 33 (4) of the Act) of each half-year, for subsidies for vicarious execution of collection business and after the last day of each quarter, for subsidies for vicarious management, etc. of the insured and subsidies for facilitation of application. <Amended by Presidential Decree No. 23466, Dec. 30, 2011>
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 53 (Restrictions on Subsidization for Insurance Business Agencies)
(1) Where an insurance business agency incurs any loss to collection of insurance premiums and other money collectable, COMWEL may reduce the relevant subsidies for vicarious execution of collection business and subsidies for vicarious management, etc. of the insured by the equivalent of such loss.
(2) Where an insurance business agency fails on at least two occasions to comply with a corrective order issued by the head of the competent employment security agency for neglecting to file a report, etc. on the acquisition or forfeiture of an insured status for employment insurance, COMWEL shall reduce the subsidies for vicarious management, etc. of the insured for such insurance business agency by 50/100; and where an insurance business agency fails to do so on at least three occasions, COMWEL shall not grant any subsidies for vicarious management, etc. of the insured to such insurance business agency.
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 54 (Bearing Subsidies for Vicarious Execution of Insurance Business)
(1) Subsidies for vicarious execution of collection business shall be borne by the Employment Insurance Fund and the Industrial Accident Compensation Insurance and Prevention Fund, for the share of the employment insurance and industrial accident insurance in the amount paid by a business owner who has delegated insurance business.
(2) Each half of the subsidies for facilitation of application and the subsidies for vicarious management, etc. of the insured, shall be borne by the Employment Insurance Fund and the Industrial Accident Compensation Insurance and Prevention Fund: Provided, That where relevant business is limited to employment insurance or industrial accident insurance, all of such subsidies shall be borne by the Employment Insurance Fund or the Industrial Accident Compensation Insurance and Prevention Fund.
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 54-2 (Scope of Data subject to Request for Provision)
"Data prescribed by Presidential Decree" in the former part of Article 40 (1) of the Act means any of the following data: <Amended by Presidential Decree No. 26302, Jun. 1, 2015; Presidential Decree No. 26809, Dec. 30, 2015; Presidential Decree No. 28161, Jun. 27, 2017>
1. Data on reports by workplaces; and data on the monthly insurance contributions for the employee insured referred to in the National Health Insurance Act;
2. Data on reports on workplace-based insured persons; and data on the imposition of monthly pension contributions referred to in the National Pension Act;
3. Business registration data referred to in the Value-Added Tax Act;
4. Data on persons enrolled in the pension scheme for private school teachers and staff referred to in the Pension for Private School Teachers and Staff Act;
5. Data on permission for, and reports on, the felling of standing timber, and extracting or gathering of forest products referred to in the Creation and Management of Forest Resources Act;
6. Data on registration of fire-fighting system installation business; and data on the past performance of fire-fighting system installations referred to in the Fire-Fighting System Installation Business Act;
7. Data on policyholders of accident compensation insurance for fishing vessel crew members referred to in the Act on Accident Compensation Insurance for Fishing Vessels and Their Crew Members;
8. Data on registration of electrical construction business; and data on the past performance of electrical construction works referred to in the Electrical Construction Business Act;
9. Data relating to construction projects, in the contract-related information referred to in the Electronic Procurement Utilization and Promotion Act;
10. Data relating to construction projects, among data on reports on the results of contracts referred to in the Act on Contracts to Which the State Is a Party;
11. Data on registration of information and communications construction business; and data on the past performance of information and communications construction works referred to in the Information and Communications Construction Business Act;
12. Resident registration data referred to in the Resident Registration Act;
13. Data required to collect insurance premiums or other money collectable, such as a certified copy of a construction machinery register, and data on registration of construction machinery business referred to in the Construction Machinery Management Act; a certified copy of a building register referred to in the Building Act; a certified copy of a motor vehicle register referred to in the Motor Vehicle Management Act; and a certified copy of a site parcels-register and a forest area parcels-register referred to in the Act on the Establishment, Management, etc. of Spatial Data;
14. Data required to verify the formation and termination of an insurance relationship 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 the past performance of construction works referred to in the Framework Act on the Construction Industry; data on building permission or building reports, data on reports on the commencement of construction works, data on revocation of building permission, and data on approval for use of buildings referred to in the Building Act;
15. Data required to verify the formation and termination of an insurance relationship, remunerations of workers, and objects eligible for subsidization for employment insurance premiums, such as data on global income in the reports on withholding of income tax, statements of payment of wage and salary income, and in preliminary and final returns on the tax base for global income tax, and data on business income of persons in special types of employment specified in the statements of payment of business income of residents referred to in the Income Tax Act; data on remuneration in the standard statement of profit or loss referred to in the Corporate Tax Act; and data on the total amount in the statement of tax bases among the reports on value-added tax for general taxable persons referred to in the Value-Added Tax Act;
16. Property taxation data referred to in the Local Tax Act;
17. Any of the following data required to verify the formation and termination of an insurance relationship and to impose insurance premiums:
(a) Data on social welfare foundations defined in subparagraph 3 of Article 2 of the Social Welfare Services Act, social welfare facilities defined in subparagraph 4 of Article 2 of the same Act, and on employees thereof;
(b) Data on social service providers defined in subparagraph 4 of Article 2 of the Act on the Use of Social Services and the Management of Vouchers, and on employees thereof;
(c) Data on child-care centers defined in subparagraph 3 of Article 2 of the Infant Care Act, and on infant care teachers and staff defined in subparagraph 5 of Article 2 of the same Act.
[This Article Newly Inserted by Presidential Decree No. 25047, Dec. 30, 2013]
CHAPTER V SUPPLEMENTARY PROVISIONS
 Article 55 (Reporting, Submission and Inspection)
(1) "Cases prescribed by Presidential Decree" in Articles 44 and 45 (1) of the Act means the following:
1. Where it is necessary to ascertain an insurance relationship, such as whether an insurance relationship is formed, changed or terminated;
2. Where it is necessary to ascertain matters related to calculating and collecting insurance premiums, such as the number of workers, total remuneration, and types of business;
3. Where it is necessary to ascertain whether an insurance business agency has managed insurance business unlawfully or unduly, or neglected to manage such business;
4. Where it is necessary to ascertain the facts in relation to payment of subsidies for vicarious execution of insurance business.
(2) The request for reports on, or submission of, relevant documents referred to in Article 44 of the Act, shall be made in writing.
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 56 (Delegation and Entrustment of Authority)
(1) The Minister of Employment and Labor shall delegate his/her authority concerning revocation of recognition of accident prevention activities referred to in Article 15 (6) of the Act, to the head of a local labor and employment agency pursuant to Article 46 (1) of the Act. <Newly Inserted by Presidential Decree No. 25047, Dec. 30, 2013>
(2) The scope of the duties that COMWEL or the Health Insurance Service may entrust pursuant to Article 46 of the Act, shall be as follows: <Amended by Presidential Decree No. 25047, Dec. 30, 2013>
1. Duties concerning receipt of insurance premiums and other money collectable;
2. Duties concerning return of erroneously paid amounts, such as insurance premiums;
3. Duties incidental to the duties specified in subparagraph 1 or 2.
(3) Where COMWEL or the Health Insurance Service entrusts its duties pursuant to paragraph (2), it may pay entrustment commissions to a person entrusted with such duties. <Amended by Presidential Decree No. 25047, Dec. 30, 2013>
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 56-2 (Approval for Budgets and Business Operation Plans)
(1) Where the Health Insurance Service intends to obtain approval from the Minister of Employment and Labor for a budget for the following fiscal year pursuant to Article 46-2 (1) of the Act, it shall submit a budget request and prospectus according to the budget to him/her by May 31 each year.
(2) Where the Health Insurance Service intends to obtain approval from the Minister of Employment and Labor for a business operation plan pursuant to Article 46-2 (1) of the Act, it shall formulate and submit the business operation plan to him/her without delay after the budget approved under paragraph (1) is finalized.
(3) Where the Health Insurance Service 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 his/her approval.
[This Article Newly Inserted by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 56-3 (Submission of Business Performance and Statement of Accounts)
Where the Health Insurance Service intends to report business performance and the settlement of accounts to the Minister of Employment and Labor pursuant to Article 46-2 (2) of the Act, it shall submit a statement of accounts to him/her, along with the following documents:
1. Financial statements (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 Newly Inserted by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 56-4 (Reporting on Status of Collection of Insurance Premiums, etc.)
The Minister of Employment and Labor may require the Health Insurance Service to report, in writing, the status of insurance premiums, other money collectable, etc. for the preceding month it has collected, by the end of each month, pursuant to Article 46-2 (3) of the Act.
[This Article Newly Inserted by Presidential Decree No. 22408, Sep. 29, 2010]
 Article 56-5 (Self-Employed Persons Eligible for Employment Insurance)
"Self-employed person meeting 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 by Presidential Decree No. 24638, Jun. 28, 2013; Presidential Decree No. 26809, Dec. 30, 2015>
1. The date the relevant self-employed person (referring to the representative director in cases of a corporation; hereinafter the same shall apply) has applied for purchase of an employment insurance policy, must be within one year from the commencement date of business stated in his/her business registration certificate issued after business is registered under Article 168 of the Income Tax Act or Article 8 of the Value-Added Tax Act: Provided, That in any of the following cases, the date of application for purchase of an employment insurance policy must meet the following relevant requirements:
(a) Where a self-employed person deemed to purchase, or have purchased, an employment insurance policy pursuant to Article 49-2 (1) or (2) of the Act (hereafter in this Article, referred to as "insured self-employed person") intends to purchase a new employment insurance policy after receiving job-seeking benefits, and the commencement date of business stated in his/her business registration certificate is within two years from the date payment of such job-seeking benefits is terminated: Less than six months must elapse from the date two years have passed since the date payment of such job-seeking benefits is terminated;
(b) Where an insured self-employed person intends to purchase a new employment insurance policy, after forfeiting his/her insured status as an insured self-employed person pursuant to Article 18 of the Employment Insurance Act because he/she has acquired his/her insured status as a worker for another business: Less than six months must elapse after the forfeiture of his/her insured status acquired as a worker for another business;
2. The relevant self-employed person must not engage in any of the following types of business:
(a) Any business falling under any subparagraph of Article 2 (1) of the Enforcement Decree of the Employment Insurance Act;
(b) Renting of real estate (based on the classes according to the Korean Standard Industrial Classification).
[This Article Newly Inserted by Presidential Decree No. 23466, Dec. 30, 2011]
 Article 56-6 (Employment Insurance Premium Rates for Self-Employed Persons)
(1) The employment insurance premium rates referred to in Article 49-2 (7) of the Act shall be as follows:
1. Insurance premium rate for employment security and vocational skills development programs: 25/10,000;
2. Insurance premium rate for unemployment benefits: 20/1,000.
(2) Where any insurance premium rate referred to in paragraph (1) is raised or lowered, COMWEL shall increase or reduce employment insurance premiums for self-employed persons.
[This Article Newly Inserted by Presidential Decree No. 23466, Dec. 30, 2011]
 Article 56-7 (Application Mutatis Mutandis)
Articles 31, 33, 37 through 40, 40-6, 41, and 43-2 shall apply mutatis mutandis to allocation and return of overpaid insurance premiums, etc., collection and overdue notice of arrears, and to disposition on default or write-off, for self-employed persons. In such cases, "business owner" shall be construed as "self-employed person".
[This Article Newly Inserted by Presidential Decree No. 23466, Dec. 30, 2011]
 Article 56-8 (Subsidization for Industrial Accident Insurance Management Organization)
(1) Where the industrial accident insurance management organization conducts insurance business specified in any subparagraph of Article 46, pursuant to Article 49-5 (7) of the Act, relevant subsidies (hereinafter referred to as "subsidies for the industrial accident insurance management organization") may be granted to such organization.
(2) The amount of subsidies for the industrial accident insurance management organization shall be calculated and paid quarterly in compliance with the standards determined by the Minister of Employment and Labor, such as the past performance of insurance business conducted by the industrial accident insurance management organization.
(3) Where the industrial accident insurance management organization intends to receive subsidies for the industrial accident insurance management organization, it shall file an application with COMWEL for payment of such subsidies after the last day of each quarter (referring to the date of termination of an insurance relationship, if the relationship has been terminated pursuant to Article 49-5 (3) of the Act), as prescribed by Ordinance 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 Newly Inserted by Presidential Decree No. 23466, Dec. 30, 2011]
 Article 56-9 (Management of Personally Identifiable Information)
If it is inevitable in conducting any of the following affairs, the Minister of Employment and Labor, COMWEL, the Health Insurance Service (including a person entrusted with business of COMWEL or the Health Insurance Service pursuant to Article 56), an insurance premium payment service provider, or an insurance business agency may manage data which includes resident registration numbers and foreigner registration numbers referred to in Article 19 of the Enforcement Decree of the Personal Information Protection Act: <Amended by Presidential Decree No. 23910, Jun. 29, 2012; Presidential Decree No. 25629, Sep. 24, 2014>
1. Affairs concerning purchase of insurance policies and termination of insurance contracts referred to in Article 5 of the Act;
2. Affairs concerning approval relating to blanket application referred to in Article 8 or 9 of the Act;
3. Affairs concerning reporting on the formation and termination of insurance relationships referred to in Article 11 of the Act;
4. Affairs concerning reporting on changes in insurance relationships referred to in Article 12 of the Act;
5. Affairs concerning changes in the average monthly remuneration referred to in Article 16-3 (4) of the Act;
6. Affairs concerning calculation of the monthly insurance premium referred to in Article 16-6 of the Act;
7. Affairs concerning services on electronic notice of the monthly insurance premium referred to in Article 16-8 (2) of the Act;
7-2. Affairs concerning the settlement of insurance premiums referred to in Article 16-9 of the Act;
8. Affairs concerning reports on the total remuneration, etc. referred to in Article 16-10 of the Act;
9. Affairs concerning revised reports on the total remuneration referred to in Article 16-11 of the Act;
9-2. Affairs concerning payment of insurance premiums, etc. by credit card, etc. through insurance premium payment service providers referred to in Article 16-12 of the Act;
9-3. Affairs concerning subsidization for employment insurance premiums referred to in Article 21 of the Act;
9-4. Affairs concerning recovery of subsidies referred to in Article 21-2 of the Act;
10. Affairs concerning reduction of insurance premiums, etc. referred to in Article 22-2 of the Act;
10-2. Affairs concerning exemption from employment insurance premiums referred to in Article 22-3 of the Act;
10-3. Affairs concerning restrictions on support following exemption from employment insurance premiums, etc. referred to in Article 22-4 of the Act;
11. Affairs concerning allocation and return of overpaid insurance premiums, etc. referred to in Article 23 of the Act;
12. Affairs concerning installment payments of insurance premiums, etc. referred to in Article 27-3 of the Act;
13. Affairs concerning reporting on the representative of heirs in the latter part of Article 28-3 (2) of the Act;
13-2. Affairs concerning provision of data on default or write-off referred to in Article 29-2 of the Act;
14. Affairs concerning authorization for insurance business agencies, authorization for changed matters, reports on changed matters, or reports on discontinuance of business, referred to in Article 33 of the Act;
15. Affairs concerning subsidization for insurance business agencies referred to in Article 37 of the Act;
16. Affairs concerning requests for provision of data referred to in Article 40 of the Act;
17. Affairs concerning applications for the purchase of industrial accident insurance policies for persons dispatched overseas, approvals for such applications, reporting, payment, etc. of insurance premiums referred to in Article 47 (2) of the Act;
18. Affairs concerning applications for the purchase of industrial accident insurance policies by small and medium business owners, approval for such applications, reporting, payment, etc. of insurance premiums referred to in Article 49 (2) of the Act;
19. Affairs concerning approval, etc. for the purchase of employment insurance policies by self-employed persons referred to in Article 49-2 of the Act;
20. Affairs concerning excluding persons in special types of employment from application of industrial accident insurance, requests for reapplication thereof, reporting, etc. on changes in industrial accident insurance relationships referred to in Article 49-3 (5) of the Act;
20-2. Affairs concerning approval for the industrial accident insurance management organization, and reporting on changed matters referred to in Article 49-5 of the Act;
21. Affairs concerning reports on appointment or dismissal of agents referred to in Article 5 (2);
22. Affairs concerning allocation and return of overpaid insurance premiums, etc. and interest thereon referred to in Article 31;
22-2. Affairs concerning delegated insurance business referred to in Article 46;
23. Affairs concerning special cases concerning reduction of insurance premiums, etc. referred to in Article 2 of the Addenda to the Enforcement Decree of the Act on the Collection of Insurance Premiums, etc. for Employment Insurance and Industrial Accident Compensation Insurance (Presidential Decree No. 22408).
[This Article Newly Inserted by Presidential Decree No. 23466, Dec. 30, 2011]
[Subparagraphs 10-2 and 10-3 of this Article shall remain effective until June 30, 2014 pursuant to Article 2 of the Addenda (Presidential Decree No. 23910, Jun. 29, 2012)]
 Article 56-10 (Review of Regulation)
(1) The Minister of Employment and Labor shall review the appropriateness of the standards for certified public labor attorneys referred to in subparagraph 2 of Article 44 and for certified tax accountants referred to in subparagraph 3 of Article 44, who can vicariously conduct business related to insurance, every two years (referring to the day before the second anniversary from January 1), counting from January 1, 2017; and shall take measures, such as making improvements.
(2) The Minister of Employment and Labor shall review the appropriateness of the obligation of insurance business agencies to keep books under Article 51 every three years (referring to the day before the third anniversary from January 1), counting from January 1, 2017; and shall take measures, such as making improvements.
[This Article Wholly Amended by Presidential Decree No. 27751, Dec. 30, 2016]
CHAPTER VI ADMINISTRATIVE FINES
 Article 57 (Criteria for Imposing Administrative Fines)
The criteria for imposing administrative fines under Article 50 (1) and (2), shall be as specified in attached Table 2.
[This Article Wholly Amended by Presidential Decree No. 22826, Apr. 4, 2011]
ADDENDA
Article 1 (Enforcement Date)
This Decree shall enter into force on January 1, 2005.
Article 2 (Applicability to Criteria for Imposing Administrative Fines)
The provisions of attached Table 2 concerning the criteria for imposing administrative fines based on the number of violations, shall begin to apply from the first violation committed after this Decree enters into force.
Article 3 (Transitional Measures concerning Approval of Subcontractors as Business Owners)
(1) Where a subcontractor is approved as a business owner by COMWEL pursuant to Article 7-2 of the Enforcement Decree of the Employment Insurance Act or Article 14 of the Enforcement Decree of the Industrial Accident Compensation Insurance Act, before this Decree enters into force, and a business operated by such business owner continues even after this Decree enters into force, a business owner operating a construction business shall be deemed approved as a business owner by COMWEL under Article 7 of this Decree; and a business owner operating a business, other than a construction business, shall be deemed to have reported an insurance relationship pursuant to Article 11 of the Act.
(2) Notwithstanding Article 7 (2), a subcontractor shall be approved as a business owner only when he/she engages in a construction project, the construction cost of which at least equals 100 million won, and is also the owner of any business specified in Article 6 (1), until December 31, 2006.
Article 4 (Transitional Measures concerning Application for Approval of Subcontractors as Business Owners)
In cases of a subcontractor who has commenced a subcontracted construction project before this Decree enters into force, an application shall be filed with COMWEL for approval of the subcontractor as a business owner, within 14 days from the date this Decree enters into force, notwithstanding Article 7 (3).
Article 5 (Transitional Measures concerning Business Owners who Have Delegated Insurance Business)
A business owner, who has delegated insurance business to an employment insurance business association under the former Enforcement Decree of the Employment Insurance Act or to an industrial accident compensation insurance business association under the former Enforcement Decree of the Industrial Accident Compensation Insurance Act, before this Decree enters into force, shall be deemed to have delegated insurance business to an insurance business agency under this Decree.
Article 6 (Transitional Measures concerning Applications for Authorization for Insurance Business Associations)
An application for authorization for an employment insurance business association filed under Article 78 (1) of the Enforcement Decree of the Employment Insurance Act or an application for authorization for an industrial accident compensation insurance business association filed under Article 54 (1) of the Enforcement Decree of the Industrial Accident Compensation Insurance Act, before this Decree enters into force, shall be deemed an application for authorization for an insurance business agency filed under Article 47 (1) of this Decree.
Article 7 (Transitional Measures concerning Support for Insurance Business Associations)
Article 80-2 of the former Enforcement Decree of the Employment Insurance Act or Article 57 of the former Enforcement Decree of the Industrial Accident Compensation Insurance Act, shall apply to collection expense subsidies granted to employment insurance business associations or to industrial accident compensation insurance business associations in exchange for managing insurance business, under the former Enforcement Decree of the Employment Insurance Act or the former Enforcement Decree of the Industrial Accident Compensation Insurance Act.
Article 8 Omitted.
Article 9 (Relationship with other Statutes)
Any citation of the former Enforcement Decree of the Employment Insurance Act, the former Enforcement Decree of the Industrial Accident Compensation Insurance Act, or any provisions thereof, in any other statute as at the time this Decree enters into force, shall be deemed a citation of this Decree or the corresponding provisions of this Decree in lieu of the former provisions, if such corresponding provisions exist herein.
ADDENDUM <Presidential Decree No. 19247, Dec. 30, 2005>
This Decree shall enter into force on January 1, 2006.
ADDENDA <Presidential Decree No. 19422, Mar. 29, 2006>
Article 1 (Enforcement Date)
This Decree shall enter into force on April 1, 2006.
Article 2 Omitted.
ADDENDA <Presidential Decree No. 19973, Mar. 27, 2007>
(1) (Enforcement Decree) This Decree shall enter into force on March 29, 2007: Provided, That the amended provisions of Article 15 (1) 1 shall enter into force on January 1, 2008.
(2) (Transitional Measures concerning Abolition of Special Cases concerning Reporting, Payment and Settlement of Finalized Industrial Accident Insurance Premiums) Notwithstanding the amended provisions of Article 30, the former provisions shall apply to construction projects, etc. that have commenced before this Decree enters into force.
ADDENDA <Presidential Decree No. 20222, Aug. 17, 2007>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Articles 2 through 9 Omitted.
ADDENDA <Presidential Decree No. 20330, Oct. 17, 2007>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation. (Proviso Omitted.)
Articles 2 through 11 Omitted.
ADDENDA <Presidential Decree No. 20331, Oct. 23, 2007>
Article 1 (Enforcement Date)
This Decree shall enter into force on October 28, 2007. (Proviso Omitted.)
Articles 2 and 3 Omitted.
ADDENDA <Presidential Decree No. 20874, Jun. 25, 2008>
Article 1 (Enforcement Date)
This Decree shall enter into force on July 1, 2008.
Article 2 (Applicability to Change of Base Date for Determining Ratio of Labor)
The amended provisions of Article 11 shall begin to apply from the first report or payment of an estimated insurance premium for 2009 filed or made pursuant to Article 17 (1) of the Act.
Article 3 (Transitional Measures following Change of Objects Eligible for Subsidies for Vicarious Execution of Insurance Business)
Notwithstanding the amended provisions of Article 52, the former provisions shall apply to subsidization for insurance business delegated by a business owner, who employs not less than 30 but less than 100 full-time workers, to an insurance business agency as at the time this Decree enters into force, and conducted by such insurance business agency on behalf of such business owner until June 30, 2009.
ADDENDA <Presidential Decree No. 21590, Jun. 30, 2009>
Article 1 (Enforcement Date)
This Decree shall enter into force on July 1, 2009: Provided, That the amended provisions of Articles 8 and 9 shall enter into force on January 1, 2010.
Article 2 (Period of Validity, etc. following Amendments to Enforcement Decree of Farmland Act)
(1) The amended provisions in the column of subparagraph 46 of attached Table 2 of the Enforcement Decree of the Farmland Act, shall remain in force until June 30, 2011.
(2) The amended provisions in the column of subparagraph 46 of attached Table 2 of the Enforcement Decree of the Farmland Act, shall begin to apply from the first application for permission to divert farmland (including where permission for alteration thereof is granted and where authorization, permission, etc. deemed permission to divert farmland or permission to alteration thereof are constructively granted pursuant to other statutes; hereafter in this paragraph, the same shall apply) or from the first report on diversion of farmland (including reports on alteration; hereafter in this paragraph, the same shall apply) filed after this Decree enters into force; and shall also apply to applications for permission to divert farmland or reports on diversion of farmland filed until June 30, 2011.
Article 3 (Applicability following Amendments to Enforcement Decree of Tourism Promotion Act)
The amended provisions of subparagraph 1 of Article 32 of the Enforcement Decree of the Tourism Promotion Act, shall also apply to persons who have obtained approval for a business plan or applied for such approval pursuant to Article 15 of the Act, before this Decree enters into force.
Article 4 (Applicability, etc. following Amendments to Enforcement Decree of Industrial Sites and Development Act)
(1) The amended provisions of Article 40 (2) of the Enforcement Decree of Industrial Sites and Development Act, shall begin to apply from the first sales plan prepared after this Decree enters into force.
(2) The former provisions shall apply to matters delegated to the relevant ordinance under the amended provisions of Article 40 (2) of the Enforcement Decree of Industrial Sites and Development Act, until the ordinance is enacted or amended.
Article 5 (Transitional Measures following Amendments to Enforcement Decree of Employment Insurance Act)
The amended provisions of Article 13 (1) 2 of the Enforcement Decree of the Employment Insurance Act, shall begin to apply from the first place of business that shortens working hours pursuant to Article 13 (1) of the Enforcement Decree of the Employment Insurance Act, after this Decree enters into force.
Article 6 (Transitional Measures following Amendments to Enforcement Decree of Act on the Management and Promotion of Real Estate Development Business)
The former provisions shall apply to the imposition of administrative fines for any act done before this Decree enters into force.
Article 7 (Transitional Measures following Amendments to Enforcement Decree of New Harbor Construction Promotion Act)
The amended provisions of the latter part of Article 9 (5) of the Enforcement Decree of New Harbor Construction Promotion Act, shall apply to a person for whom the period for applying for approval for an implementation plan for a new harbor construction project has been extended under the former provisions, as at the time this Decree enters into force, and who is in such period; but such period shall be deemed extended once under the same amended provisions.
Article 8 (Transitional Measures following Amendments to Enforcement Decree of Act on the Promotion of Saving and Recycling of Resources)
The former provisions shall apply to the imposition of administrative fines for any act committed before this Decree enters into force.
Article 9 (Transitional Measures following Amendments to Enforcement Decree of Sewerage Act)
(1) The first reeducation referred to in the amended provisions of Article 38 (2) 2 (a) of the Enforcement Decree of the Sewerage Act, shall be implemented in the year in which the fifth anniversary from the date the latest reeducation has been completed before this Decree enters into force falls.
(2) The amended provisions of Article 38 (2) 2 (b) of the Enforcement Decree of the Sewerage Act, shall begin to apply from the first disposition on suspension of business taken after this Decree enters into force.
ADDENDA <Presidential Decree No. 22003, Jan. 27, 2010>
Article 1 (Enforcement Date)
This Decree shall enter into force on February 1, 2010.
Articles 2 through 5 Omitted.
ADDENDA <Presidential Decree No. 22269, Jul. 12, 2010>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation. (Proviso Omitted.)
Article 2 Omitted.
ADDENDA <Presidential Decree No. 22408, Sep. 29, 2010>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 1, 2011: Provided, That the amended provisions of subparagraph 2 (c) of attached Table 2 shall enter into force on the date of its promulgation.
Article 2 (Special Cases concerning Reduction of Insurance Premiums, etc.)
(1) Where the total remuneration for the preceding year calculated under the amended provisions of Article 2-2 exceeds the total wage for the preceding year calculated under the former provisions (limited to where the total remuneration exceeds 120/100 and 125/100 of the total wage for 2014 and 2015, respectively), the employment insurance premium, industrial accident insurance premium, charges referred to in Articles 9 and 16 of the Wage Claim Guarantee Act, and asbestos injury relief charges imposed on persons specified in Article 31 (1) 1 of the Asbestos Injury Relief Act (hereafter in this Article, referred to as "insurance premium, etc.") corresponding to the percentage calculated based on the following relevant calculation formula, shall be reduced from the insurance premium, etc. for the relevant year, until the insurance year 2015, when the insurance premium, etc. is calculated: <Amended by Presidential Decree No. 25047, Dec. 30, 2013>
1. Insurance year 2014:
Ratio of the total remuneration to the total wage for the preceding year -1.20 / Ratio of the total remuneration to the total wage for the preceding year
2. Insurance year 2015:
Ratio of the total remuneration to the total wage for the preceding year -1.25 / Ratio of the total remuneration to the total wage for the preceding year
(2) Where the insurance premium, etc. is already paid before a decision to reduce the insurance premium, etc. is made under paragraph (1), the amount that must be reduced based on the calculation formula under paragraph (1), shall be allocated to the insurance premium, etc. to be paid by the relevant business owner.
(3) The method and procedures for applying for the reduction of the insurance premium, etc. under paragraph (1) shall be determined by COMWEL.
Article 3 (Applicability to Blanket Application for Contracted Businesses)
The amended provisions of Article 7 shall begin to apply from the first subcontracted construction project, with respect to which the deadline for applying for approval of the relevant subcontractor as a business owner under paragraph (3) of the same Article arrives after this Decree enters into force.
Article 4 (Applicability to Businesses subject to Special Cases concerning Industrial Accident Insurance Premium Rates)
The amended provisions of Article 15 (1) 1 shall begin to apply from the decision on industrial accident insurance premium rates for 2011.
Article 5 (Applicability to Calculation of Insurance Balance Ratio to Apply Individual Performance Rates)
The amended provisions of the main sentence of Article 17 (3) shall begin to apply from the decision on industrial accident insurance rates for 2011.
Article 6 (Transitional Measures concerning Calculation of Insurance Balance Ratio to Apply Individual Performance Rates)
Notwithstanding the amended provisions of Article 17 (1) 1 through 3, the former provisions shall apply to the amount of the industrial accident insurance premium for the period before this Decree enters into force, when the ratio of industrial accident insurance benefits to the industrial accident insurance premium is calculated.
Article 7 (Transitional Measures concerning Grounds for Exclusion from Collection of Arrears)
Notwithstanding the amended provisions of Article 33 (3) 1, the former provisions shall apply to the collection of arrears that occur before this Decree enters into force.
Article 8 (Transitional Measures concerning Standards for Collecting Industrial Accident Insurance Benefits)
Notwithstanding the amended provisions of Article 34 (2), the former provisions shall apply to the collection of insurance benefits for any accident that occurs before this Decree enters into force.
Article 9 Omitted.
ADDENDUM <Presidential Decree No. 22807, Mar. 30, 2011>
This Decree shall enter into force on April 1, 2011.
ADDENDA <Presidential Decree No. 22826, Apr. 4, 2011>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Article 2 (Transitional Measures concerning Administrative Fines)
Notwithstanding the amended provisions of attached Table 2, the former provisions shall apply where the criteria for imposing administrative fines apply to any violation committed before this Decree enters into force.
ADDENDA <Presidential Decree No. 23282, Nov. 1, 2011>
Article 1 (Enforcement Date)
This Decree shall enter into force on November 25, 2011. (Proviso Omitted.)
Articles 2 through 6 Omitted.
ADDENDA <Presidential Decree No. 23466, Dec. 30, 2011>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 1, 2012: Provided, That the amended provisions of Articles 56-5 through 56-7 shall enter into force on January 22, 2012.
Article 2 (Special Cases concerning Purchase of Insurance Policies by Self-Employed Persons)
For the purposes of applying the amended provisions of Article 56-5 to a person whose business has been registered as at the time this Decree enters into force, January 22, 2012 shall be deemed the commencement date of business stated in his/her business registration certificate.
ADDENDA <Presidential Decree No. 23910, Jun. 29, 2012>
Article 1 (Enforcement Date)
This Decree shall enter into force on July 1, 2012: Provided, That the amended provisions of Articles 7 (4), 17 (3), 19-5 (1) and (8), and 31 (4) shall enter into force on the date of its promulgation.
Article 2 (Period of Validity)
The amended provisions of Article 30-5 and subparagraphs 10-2 and 10-3 of Article 56-9, shall remain in force until June 30, 2014.
Article 3 (Applicability to Approval for Recognition of Subcontractors as Business Owners)
The amended provisions of Article 7 (4) shall begin to apply from the first application for approval for recognition of a subcontractor as a business owner filed after this Decree enters into force.
Article 4 (Applicability to Calculation of Insurance Balance Ratio to Apply Individual Performance Rates)
The amended provisions of Article 17 (3) shall begin to apply from the first insurance benefits decided to be paid due to a disease verified after this Decree enters into force.
Article 5 (Applicability to Places of Business where Construction Project or Logging Work is Implemented)
With respect to places of business where a construction project or logging work is conducted, the amended provisions of Articles 28, 29, 29-2, 29-3, 30, and 30-5 shall begin to apply from the first place of business which commences any construction project or logging work after this Decree enters into force.
ADDENDA <Presidential Decree No. 24076, Aug. 31, 2012>
Article 1 (Enforcement Date)
This Decree shall enter into force on September 2, 2012. (Proviso Omitted.)
Articles 2 through 4 Omitted.
ADDENDA <Presidential Decree No. 24077, Aug. 31, 2012>
Article 1 (Enforcement Date)
This Decree shall enter into force on September 1, 2012. (Proviso Omitted.)
Articles 2 through 9 Omitted.
ADDENDA <Presidential Decree No. 24638, Jun. 28, 2013>
Article 1 (Enforcement Date)
This Decree shall enter into force on July 1, 2013. (Proviso Omitted.)
Articles 2 through 17 Omitted.
ADDENDUM <Presidential Decree No. 24650, Jun. 28, 2013>
This Decree shall enter into force on July 1, 2013.
ADDENDUM <Presidential Decree No. 25047, Dec. 30, 2013>
This Decree shall enter into force on January 1, 2014.
ADDENDA <Presidential Decree No. 25251, Mar. 12, 2014>
Article 1 (Enforcement Date)
This Decree shall enter into force on March 13, 2014. (Proviso Omitted.)
Articles 2 through 6 Omitted.
ADDENDA <Presidential Decree No. 25279, Mar. 24, 2014>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Articles 2 and 3 Omitted.
ADDENDUM <Presidential Decree No. 25587, Sep. 3, 2014>
This Decree shall enter into force on January 1, 2015.
ADDENDA <Presidential Decree No. 25629, Sep. 24, 2014>
Article 1 (Enforcement Date)
This Decree shall enter into force on September 25, 2014.
Article 2 (Transitional Measures concerning Keeping Documents by Insurance Business Agencies)
Notwithstanding the amended provisions of Article 51 (1) 1, 2, 5, and 6, the former provisions shall apply to the documents that insurance business agencies must keep before this Decree enters into force.
ADDENDA <Presidential Decree No. 25840, Dec. 9, 2014>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 1, 2015.
Articles 2 through 16 Omitted.
ADDENDA <Presidential Decree No. 26302, Jun. 1, 2015>
Article 1 (Enforcement Date)
This Decree shall enter into force on June 4, 2015.
Articles 2 and 3 Omitted.
ADDENDA <Presidential Decree No. 26809, Dec. 30, 2015>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 1, 2016.
Article 2 (Applicability to Reporting on Occurrence of Grounds for Maternity Leave before and after Childbirth, etc.)
The amended provisions of Article 19-5 (7) 1-2 and 1-3 shall also apply to the owner of a business employing any worker who takes a maternity leave before and after childbirth, etc. (excluding a childcare leave; hereafter in this Article, the same shall apply) before this Decree enters into force and for whom 14 days have not passed until the date this Decree enters into force. In such cases, the date this Decree enters into force shall be deemed the date the ground for the maternity leave before and after childbirth, etc. has occurred.
Article 3 (Applicability to Objects Eligible for Subsidization for Employment Insurance Premiums)
The amended provisions of Article 28 (2) shall also apply where the number of workers who are employment insurance policyholders is calculated, for a place of business granting a maternity leave before and after childbirth, etc. to workers who have become employment insurance policyholders before this Decree enters into force.
ADDENDUM <Presidential Decree No. 27051, Mar. 22, 2016>
This Decree shall enter into force on March 28, 2016: Provided, That the amended provisions of Articles 17 (3) 5 and (5) and 34 (5) shall enter into force on July 1, 2016.
ADDENDA <Presidential Decree No. 27444, Aug. 11, 2016>
Article 1 (Enforcement Date)
This Decree shall enter into force on August 12, 2016.
Articles 2 through 8 Omitted.
ADDENDA <Presidential Decree No. 27445, Aug. 11, 2016>
Article 1 (Enforcement Date)
This Decree shall enter into force on August 12, 2016.
Articles 2 through 22 Omitted.
ADDENDA <Presidential Decree No. 27751, Dec. 30, 2016>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 1, 2017. (Proviso Omitted.)
Articles 2 through 12 Omitted.
ADDENDUM <Presidential Decree No. 28161, Jun. 27, 2017>
This Decree shall enter into force on June 28, 2017: Provided, That the amended provisions of Article 33 shall enter into force on December 28, 2017.