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

Act No. 7047, Dec. 31, 2003

Amended by Act No. 7300, Dec. 31, 2004

Act No. 7706, Dec. 7, 2005

Act No. 8117, Dec. 28, 2006

Act No. 8373, Apr. 11, 2007

Act No. 8429, May 11, 2007

Act No. 8812, Dec. 27, 2007

Act No. 8816, Dec. 27, 2007

Act No. 8852, Feb. 29, 2008

Act No. 9617, Apr. 1, 2009

Act No. 9794, Oct. 9, 2009

Act No. 9896, Dec. 30, 2009

Act No. 9989, Jan. 27, 2010

Act No. 10155, Mar. 22, 2010

Act No. 10339, jun. 4, 2010

Act No. 10366, jun. 10, 2010

Act No. 10682, May 19, 2011

Act No. 10854, Jul. 14, 2011

Act No. 10894, Jul. 21, 2011

Act No. 11141, Dec. 31, 2011

Act No. 11269, Feb. 1, 2012

Act No. 11690, Mar. 23, 2013

Act No. 11863, jun. 4, 2013

Act No. 12526, Mar. 24, 2014

Act No. 14495, Dec. 27, 2016

Act No. 14932, Oct. 24, 2017

CHAPTER I GENERAL PROVISIONS
 Article 1 (Purpose)
The purpose of this Act is to enhance the efficiency of insurance business by prescribing matters necessary for forming and terminating insurance relationships for employment insurance and industrial accident compensation insurance, paying and collecting insurance premiums therefor, and other matters.
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 2 (Definitions)
The terms used in this Act shall be defined as follows: <Amended by Act No. 9989, Jan. 27, 2010; Act No. 10894, Jul. 21, 2011>
1. The term "insurance" means either employment insurance prescribed in the Employment Insurance Act, or industrial accident compensation insurance prescribed in the Industrial Accident Compensation Insurance Act;
2. The term "employee" means an employee defined in the Labor Standards Act;
3. The term "remuneration" means an amount remaining after deducting money and goods prescribed by Presidential Decree, from the earned income referred to in Article 20 of the Income Tax Act: Provided, That where an employment insurance premium referred to in Article 13 (1) 1 is collected, money and goods determined and publicly notified by the Minister of Employment and Labor, among money and goods an employee receives from persons other than the relevant business owner during the period of temporary leave or under similar conditions, shall be construed as his/her remuneration;
4. The term "original contractor" means a person who is awarded the first of a series of contracts, where a business is conducted through a series of contracts: Provided, That where a person placing an order directly conducts all or part of the business, such person shall be deemed the original contractor for the portion of the business he/she directly conducts (where a business directly conducted by a person placing an order is contracted according to the progress of the business, such business shall be deemed directly conducted by the person placing an order);
5. The term "subcontractor" means a person who conducts a business fully or partially subcontracted by the original contractor; and a person who conducts the business fully or partially re-subcontracted by the said person;
6. The term "information and communications network" means an information and communications network prescribed in the Act on Promotion of Information and Communications Network Utilization and Information Protection, Etc.;
7. The term "insurance premiums, etc." means insurance premiums, additional dues, arrears and expenses for disposition on default prescribed in this Act, and money collectable under Article 26;
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 3 (Standard Remuneration)
(1) Where it is impracticable to calculate or verify remuneration due to discontinuance of business, bankruptcy, etc., or where any ground prescribed by Presidential Decree exists, the amount determined and publicly notified by the Minister of Employment and Labor (hereinafter referred to as "standard remuneration") may be set as remuneration. <Amended by Act No. 9989, Jan. 27, 2010; Act No. 10339, Jun. 4, 2010>
(2) The standard remuneration shall be determined hourly, daily, or monthly based on the scale of business, types of labor, remuneration levels, etc., after deliberation by the Employment Insurance Committee established under Article 7 of the Employment Insurance Act; and may be classified according to types of business or regions.
(3) Deleted. <by Act No. 9989, Jan. 27, 2010>
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 4 (Entities Conducting Insurance Business)
Matters provided for in this Act concerning insurance business prescribed by the Employment Insurance Act and the Industrial Accident Compensation Insurance Act, shall be conducted by the Korea Workers' Compensation and Welfare Service established under Article 10 of the Industrial Accident Compensation Insurance Act (hereinafter referred to as "COMWEL") after the matters are entrusted thereto by the Minister of Employment and Labor: Provided, That any of the following collection affairs shall be conducted by the National Health Insurance Service established under Article 13 of the National Health Insurance Act (hereinafter referred to as the "Health Insurance Service") after such business is entrusted thereto by the Minister of Employment and Labor: <Amended by Act No. 9989, Jan. 27, 2010; Act No. 10339, Jun. 4, 2010; Act No. 11141, Dec. 31, 2011>
1. Notifying and receiving insurance premiums, etc. (excluding estimated insurance premiums referred to in Article 17, finalized insurance premiums referred to in Article 19, and money collectable under Article 26);
2. Managing insurance premiums, etc. in arrears.
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 4-2 (Reports or Applications by means of Information and Communications Networks)
(1) Any report or application referred to in this Act may be filed using the information and communications network determined and publicly notified by the Minister of Employment and Labor (hereinafter referred to as "information and communications network for employment and industrial accidents"). <Amended by Act No. 10339, Jun. 4, 2010>
(2) Any report or application filed as prescribed in paragraph (1), shall be deemed filed when it is entered into the information and communications network for employment and industrial accidents.
(3) Matters necessary for the method, procedures, etc. for filing a report or application as prescribed in paragraph (1), shall be determined by Ordinance of the Ministry of Employment and Labor. <Amended by Act No. 10339, Jun. 4, 2010>
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
CHAPTER II FORMATION AND TERMINATION OF INSURANCE RELATIONSHIPS
 Article 5 (Policyholders)
(1) The owner and employees of a business subject to the Employment Insurance Act, shall become policyholders of employment insurance under the Employment Insurance Act (hereinafter referred to as "employment insurance") automatically.
(2) Where the owner of a business exempt from the Employment Insurance Act under the proviso to Article 8 of the same Act acquires approval from COMWEL after obtaining consent from a majority of the relevant employees (excluding employees exempt from application under Article 10 of the Employment Insurance Act; hereafter in this paragraph, the same shall apply), the owner and employees of such business may purchase an employment insurance policy.
(3) The owner of a business subject to the Industrial Accident Compensation Insurance Act, shall become a policyholder of industrial accident compensation insurance under the Industrial Accident Compensation Insurance Act (hereinafter referred to as "industrial accident insurance") automatically.
(4) The owner of a business exempt from the Industrial Accident Compensation Insurance Act under the proviso to Article 6 of the same Act, may purchase an industrial accident insurance policy with approval from COMWEL.
(5) Where a business owner who has purchased an employment or industrial accident insurance policy pursuant to paragraph (2) or (4) terminates the relevant insurance contract, he/she shall obtain prior approval from COMWEL. In such cases, the relevant insurance contract shall be terminated after the end of the insurance year during which the insurance contract was concluded.
(6) Where the business owner referred to in paragraph (5) terminates the employment insurance contract, he/she shall obtain consent from a majority of the relevant employees (excluding employees exempt from application under Article 10 of the Employment Insurance Act).
(7) Where COMWEL deems that it is impracticable to continuously maintain an insurance relationship due to the nonexistence of a business entity, etc., it may terminate the insurance relationship.
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 6 (Deemed Subscribing to Insurance)
(1) Where a business, the owner and employees of which become policyholders automatically pursuant to Article 5 (1), falls under the category of businesses exempt from application under the proviso to Article 8 of the Employment Insurance Act due to a change in the scale of business or any other ground, such business owner and employees shall be deemed to have subscribed to employment insurance pursuant to Article 5 (2), from the date the business falls thereunder.
(2) Where a business, the owner of which becomes an industrial accident insurance policyholder automatically pursuant to Article 5 (3), falls under the category of businesses exempt from application under the proviso to Article 6 of the Industrial Accident Compensation Insurance Act due to a change in the scale of business or any other ground, such business owner shall be deemed to have subscribed to industrial accident insurance pursuant to Article 5 (4), from the date the business falls thereunder.
(3) Where the owner of a business referred to in Article 5 (1) through (4) does not employ any employee (excluding employees exempt from application under Article 10 of the Employment Insurance Act, in cases of employment insurance; hereafter in this paragraph, the same shall apply) while operating the business, such business owner shall be deemed insured even during a period in which he/she does not employ any employee, for a period not exceeding one year from the date no employee is employed.
(4) Article 5 (5) and (6) shall apply mutatis mutandis to the termination of an insurance contract for the owner and employees of a business referred to in paragraphs (1) and (2).
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 7 (Date of Formation of Insurance Relationship)
An insurance relationship shall be formed on the following relevant dates:
1. In cases of a business the owner and employees of which become employment insurance policyholders automatically pursuant to Article 5 (1), the date such business has started (where a business referred to in the proviso to Article 8 of the Employment Insurance Act falls under the category of businesses the owners and employees of which become employment insurance policyholders automatically pursuant to Article 5 (1), the date the business falls thereunder);
2. In cases of a business the owner of which becomes an industrial accident insurance policyholder automatically pursuant to Article 5 (3), the date such business has started (where a business referred to in the proviso to Article 6 of the Industrial Accident Compensation Insurance Act falls under the category of businesses the owners of which become industrial accident insurance policyholders automatically pursuant to Article 5 (3), the date the business falls thereunder);
3. In cases of a business insured pursuant to Article 5 (2) or (4), the date following the date COMWEL has received an application for approval for the purchase of the relevant insurance policy from the owner of such business;
4. In cases of a business subject to blanket application under Article 8 (1), the date the first of the relevant businesses has started;
5. In cases of a subcontractor who has purchased an insurance policy under the proviso to Article 9 (1) or (2), the commencement date of the subcontracted construction project in question.
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 8 (Blanket Application for Businesses)
(1) Where each of the businesses operated by a business owner who becomes a policyholder automatically pursuant to Article 5 (1) or (3) meets the following requirements, all of the businesses shall be construed as a single business for the purposes of this Act:
1. The owner of the relevant businesses must be the same person;
2. The period for each business shall be fixed;
3. Types, etc. of the relevant businesses shall meet the requirements prescribed by Presidential Decree.
(2) Where a business owner, other than business owners subject to blanket application under paragraph (1), intends to be subject to this Act by construing all of the businesses satisfying the requirements specified in paragraph (1) 1 (limited to the same type of business prescribed by the Minister of Employment and Labor, in cases of industrial accident insurance) as a single business, he/she shall obtain approval from COMWEL; and where the relevant business owner obtains approval from COMWEL, he/she shall become subject to blanket application from the day following the date COMWEL receives an application for approval for the blanket application relationship from the business owner. In such cases, the business owner shall be continuously subject to blanket application for all of the relevant businesses even during the insurance years following the insurance year, unless the blanket application relationship is terminated pursuant to paragraph (3). <Amended by Act No. 10339, Jun. 4, 2010>
(3) Where a business owner subject to blanket application under paragraph (2) intends to terminate the blanket application relationship, he/she shall obtain approval from COMWEL. In such cases, the termination of the blanket application relationship shall become effective, starting from the insurance relationship for the following insurance year.
(4) Where a business owner subject to blanket application under paragraph (1) fails to meet the requirements specified in paragraph (1) 3, he/she shall be deemed to have obtained approval for blanket application pursuant to paragraph (2) and thus, subject to this Act; and where the business owner intends to terminate the blanket application relationship, paragraph (3) shall apply.
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 9 (Blanket Application for Contracted Businesses)
(1) Where a construction business or any other business prescribed by Presidential Decree is conducted through a series of contracts, the original contractor of the business shall be deemed a business owner subject to this Act: Provided, That where approval is obtained from COMWEL, a subcontractor shall be deemed a business owner subject to this Act, as prescribed by Presidential Decree.
(2) Where a business referred to in paragraph (1) is subcontracted by a business owner overseas who does not have a place of business in Korea, the first-tier subcontractor who has a place of business in Korea, shall be deemed a business owner subject to this Act.
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 10 (Date of Termination of Insurance Relationship)
An insurance relationship shall be terminated on the following relevant days:
1. The day following the date the relevant business has been discontinued or terminated;
2. Where an insurance contract is terminated pursuant to Article 5 (5) (including where the provisions are applied mutatis mutandis in Article 6 (4)), the day following the date the termination is approved by COMWEL;
3. Where an insurance relationship is terminated by COMWEL pursuant to Article 5 (7), the day following the date the termination is decided or notified;
4. In cases of a business owner specified in Article 6 (3), the day following the first anniversary from the first day he/she has not employed any employee (excluding employees exempt from application under Article 10 of the Employment Insurance Act, in cases of employment insurance).
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 11 (Reporting on Insurance Relationship)
(1) A business owner shall report the formation or termination of an insurance relationship to COMWEL, within 14 days from the date the insurance relationship is formed if he/she becomes an insurance policyholder automatically pursuant to Article 5 (1) or (3); and within 14 days from the date the insurance relationship is terminated if it is terminated due to discontinuance, termination, etc. of a business: Provided, That in any of the following businesses, a report on the formation of the relevant insurance relationship shall be filed based on the classification thereof:
1. A business terminated within 14 days from the date the relevant insurance relationship is formed: By the day preceding the date the business is terminated;
2. A business for which the application of the Industrial Accident Compensation Insurance Act is determined based on the number of regular workforce employed for a specified period as prescribed by Presidential Decree, because it is unclear, at the commencement of the business, whether the business is subject to the same Act, among businesses prescribed by Presidential Decree under the proviso to Article 6 of the Industrial Accident Compensation Insurance Act: Within 14 days after the specified period expires.
(2) A business owner shall report the establishment or termination of the blanket application relationship to COMWEL, within 14 days from the date he/she starts the first of the relevant businesses if the businesses are subject to blanket application pursuant to Article 8 (1); and within 14 days from the date the blanket application relationship is terminated if it is terminated due to discontinuance, termination, etc. of the businesses subject to blanket application.
(3) The owner of a business subject to blanket application under Article 8 (1) or (2), shall report the commencement or termination of the businesses to COMWEL within 14 days, respectively, from the commencement dates and termination dates (limited to employment insurance, if a report is filed on the termination of a business) of the respective businesses (excluding any business reported pursuant to paragraph (1)): Provided, That in cases of a business terminated within 14 days from the commencement date thereof, a report shall be filed by the day preceding the date the business is terminated.
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 12 (Reporting on Change in Insurance Relationship)
Where any matters prescribed by Presidential Decree, such as the name of an insured business owner or the location of a business, change, the business owner shall report such change to COMWEL, within 14 days from the date the change occurrs.
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
CHAPTER III INSURANCE PREMIUMS
 Article 13 (Insurance Premiums)
(1) In order to cover expenses incurred in operating an insurance business, any of the following insurance premiums shall be collected from policyholders: <Amended by Act No. 9989, Jan. 27, 2010>
1. Insurance premiums for employment security and vocational skills development programs, as well as for unemployment benefits (hereinafter referred to as "employment insurance premiums");
2. Insurance premiums for industrial accident insurance (hereinafter referred to as "industrial accident insurance premiums").
(2) The employment insurance premium to be paid by an employee who is an employment insurance policyholder, shall be the amount calculated by multiplying his/her total remuneration, by 1/2 of the insurance premium rate for unemployment benefits referred to in Article 14 (1): Provided, That an employee who is not paid the remuneration defined in the main sentence of subparagraph 3 of Article 2 by his/her business owner, shall pay the amount calculated by multiplying the total amount of money and goods construed as his/her remuneration under the proviso to subparagraph 3 of Article 2, by the insurance premium rate for unemployment benefits referred to in Article 14 (1); and an employee, who is paid the remuneration defined in the main sentence of subparagraph 3 of Article 2 by his/her business owner during the period of temporary leave or under similar conditions and also constitutes the grounds determined and publicly notified by the Minister of Employment and Labor, shall pay the amount calculated by multiplying the total remuneration paid to him/her during such period or under such conditions, by the insurance premium rate for unemployment benefits referred to in Article 14 (1). <Amended by Act No. 9989, Jan. 27, 2010; Act No. 10894, Jul. 21, 2011>
(3) Notwithstanding paragraph (1), insurance premiums for unemployment benefits, of the employment insurance premiums, shall not be collected from persons employed or self-employed after age 65 pursuant to subparagraph 1 of Article 10 of the Employment Insurance Act. <Amended by Act No. 11863, Jun. 4, 2013>
(4) The employment insurance premium to be paid by a business owner pursuant to paragraph (1), shall be the aggregate of individual amounts calculated by multiplying the total remuneration (excluding both the total amount of money and goods deemed remuneration and the total remuneration referred to in the proviso to paragraph (2)) of each individual employee engaged in the relevant business who is an employment insurance policyholder, by the following respective insurance premium rates: <Amended by Act No. 10894, Jul. 21, 2011; Act No. 11863, Jun. 4, 2013>
1. The insurance premium rate for employment security and vocational skills development programs referred to in Article 14 (1);
2. 1/2 of the insurance premium rate for unemployment benefits.
(5) The industrial accident insurance premium to be paid by a business owner pursuant to paragraph (1), shall be the aggregate of individual amounts calculated by multiplying the total remuneration of each individual employee engaged in a business operated by such business owner, by the following industrial accident insurance premium rates: Provided, That where falling under Article 37 (4) of the Industrial Accident Compensation Insurance Act, the amount shall be calculated by multiplying only the industrial accident insurance premium rate referred to in subparagraph (1): <Amended by Act No. 11863, Jun. 4, 2013; Act No. 14932, Oct. 24, 2017>
1. The industrial accident insurance premium rate applied to the same business type as those under Article 14 (3) through (6);
2. The industrial accident insurance premium rate under Article 14 (7).
(6) Where it is impracticable to determine an estimated total remuneration referred to in Article 17 (1) or the total remuneration referred to in Article 19 (1), such remuneration may be determined on the basis of the ratio of labor determined and publicly notified by the Minister of Employment and Labor, as prescribed by Presidential Decree. <Amended by Act No. 10339, Jun. 4, 2010>
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 14 (Determination of Insurance Premium Rates)
(1) The employment insurance premium rate shall be determined by Presidential Decree within the limit of 30/1,000 based on trends for insurance balance, economic conditions, etc., by classifying it into the insurance premium rate for employment security and vocational skills development programs and the insurance premium rate for unemployment benefits.
(2) The employment insurance premium rate referred to in paragraph (1), if it is to be determined or altered, shall undergo deliberation by the Employment Insurance Committee established under Article 7 of the Employment Insurance Act.
(3) The industrial accident insurance premium rate for occupational accidents under Article 37 (1) 1, 2 and 3 (a) of the Industrial Accident Compensation Insurance Act (hereafter referred to as “industrial accident insurance premium rate” in paragraphs (4) through (6)) shall be determined by Ordinance of the Ministry of Employment and Labor for each type of business, based on the ratio of the total industrial accident insurance benefits to the total remuneration during the preceding three years from June 30 each year, in consideration of an amount required for industrial accident insurance benefits, including pensions, etc. specified in the Industrial Accident Compensation Insurance Act, and expenses incurred in preventing accident and promoting the welfare of affected employees. In such case, insurance benefits paid on grounds of occupational accidents under Article 37 (1) 3 (b) shall not be included in the total industrial accident insurance benefits. <Amended by Act No. 10339, Jun. 4, 2010; Act No. 14932, Oct. 24, 2017>
(4) Notwithstanding paragraph (3), the industrial accident insurance premium rate of a business for which three years have not passed since an industrial accident insurance relationship was formed, shall be separately determined by the Minister of Employment and Labor for each type of business, after deliberation by the Industrial Accident Compensation Insurance and Prevention Deliberation Committee established under Article 8 of the Industrial Accident Compensation Insurance Act, as prescribed by Ordinance of the Ministry of Employment and Labor. <Amended by Act No. 10339, Jun. 4, 2010>
(5) Where the Minister of Employment and Labor determines the industrial accident insurance premium rate pursuant to paragraph (3), he/she shall ensure that the industrial accident insurance premium rate of a particular type of business does not exceed 20 times the average industrial accident insurance premium rate of all businesses. <Amended by Act No. 10339, Jun. 4, 2010>
(6) Where the industrial accident insurance premium rate of a particular type of business determined pursuant to paragraph (3) is raised or lowered, the Minister of Employment and Labor shall adjust it by up to 30/100 of the industrial accident insurance premium rate for the immediately preceding insurance year. <Amended by Act No. 10339, Jun. 4, 2010>
(7) The industrial accident insurance premium rate for occupational accidents under Article 37 (1) 3 (b) of the Industrial Accident Compensation Insurance Act shall be determined, no matter what type of business is, by Ordinance of the Ministry of Employment and Labor, taking into account the amount required for industrial accident insurance benefits including pensions for the accidents pursuant to the same Act, the costs required for accident prevention or improvement of welfare for affected employees, etc. <Newly Inserted by Act No. 14932. Oct. 24, 2017>
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 15 (Special Cases concerning Insurance Premium Rates)
(1) In cases of a business prescribed by Presidential Decree for which three years have passed as of September 30 each year since an employment insurance relationship was formed, if the ratio of the amount of unemployment benefits to the insurance premium for the relevant unemployment benefits during the three years before September 30 of the relevant year constitutes the ratio prescribed by Presidential Decree, the rate raised or lowered based on the standard prescribed by Presidential Decree by up to 40/100 of the insurance premium rate for unemployment benefits applicable to such business, may be set as the insurance premium rate for unemployment benefits for such business for the following insurance year, notwithstanding Article 14 (1).
(2) In cases of a business prescribed by Presidential Decree for which three years have passed as of June 30 each year since an industrial accident insurance relationship was formed, if the ratio of the amount of industrial accident insurance benefits (excluding insurance benefits paid on grounds of occupational accidents under Article 37 (1) 3 (b) of the Industrial Accident Compensation Insurance Act) to the industrial accident insurance premium (excluding the amount calculated by multiplying the industrial accident insurance premium rate pursuant to Article 13 (5) 2) during the three years before June 30 of the relevant year constitutes the ratio prescribed by Presidential Decree, the rate raised or lowered as prescribed by Presidential Decree by up to 50/100 of the industrial accident insurance premium rate under Article 13 (5) 1 applicable to such business based on the scale of business adding industrial accident insurance premium rate under Article 13 (5) 2, may be set as the industrial accident insurance premium rate for such business for the following insurance year, notwithstanding Article 14 (3) and (4). <Amended by Act No. 14932, Oct. 24, 2017>
(3) Where the owner of a business prescribed by Presidential Decree, for which an industrial accident insurance relationship has been formed, is recognized by the Minister of Employment and Labor as having performed accident prevention activities for the safety and health of employees of the business, the rate lowered as prescribed by Presidential Decree by up to 30/100 of the industrial accident insurance premium rate under Article 13 (5) 1 applicable to such business after adding industrial accident insurance premium rate under Article 13 (5) 2, may be set as the industrial accident insurance premium rate (hereinafter referred to as "industrial accident prevention rate") for such business for the following insurance year, notwithstanding Article 14 (3) and (4). <Newly Inserted by Act No. 11863, Jun. 4, 2013; Act No. 14932, Oct. 24, 2017>
(4) For the purposes of applying the industrial accident prevention rate, the details of, and recognition period for, accident prevention activities, the period to which the industrial accident prevention rate is applied, and other necessary matters shall be prescribed by Presidential Decree, for each category of accident prevention activities performed by business owners. <Newly Inserted by Act No. 11863, Jun. 4, 2013>
(5) In cases of a business to which both the industrial accident insurance premium rates referred to in paragraphs (2) and (3) are applicable, the rate calculated by raising or lowering the value, which is obtained by aggregating the industrial accident insurance premium rate applicable to such business pursuant to Article 14 (3) or (4) and the rate raised or lowered, respectively, pursuant to paragraph (2) or (3) (if a raised rate and a lowered rate exist at the same time, the same value shall be offset mutually), shall be set as the industrial accident insurance premium rate for such business for the following insurance year. <Newly Inserted by Act No. 11863, Jun. 4, 2013>
(6) The Minister of Employment and Labor shall revoke recognition of accident prevention activities, if a business subject to the industrial accident prevention rate falls under any of the following cases: <Newly Inserted by Act No. 11863, Jun. 4, 2013>
1. Where accident prevention activities are recognized by fraud or other improper means;
2. Where any serious accident defined in subparagraph 7 of Article 2 of the Occupational Safety and Health Act occurs in the period to which the industrial accident prevention rate is applied: Provided, That this shall not apply to any accident prescribed by Presidential Decree, which is not directly related to the duties of business owners referred to in Article 5 of the Occupational Safety and Health Act;
3. Where any other grounds prescribed by Presidential Decree exist, such as where it is impracticable to recognize that the purpose of accident prevention activities has been accomplished.
(7) In cases of a business for which recognition of accident prevention activities has been revoked pursuant to paragraph (6) 1, the application of the industrial accident prevention rate therefor shall be revoked; and the industrial accident insurance premium for the period to which the industrial accident prevention rate was applied shall be recalculated and reimposed. <Newly Inserted by Act No. 11863, Jun. 4, 2013>
(8) In cases of a business for which recognition of accident prevention activities has been revoked pursuant to paragraph (6) 2 or 3, the industrial accident insurance premium rate for such business for the following insurance year, shall be calculated by applying the industrial accident prevention rate based on the proportion of the recognition period for accident prevention activities in the relevant insurance year. <Newly Inserted by Act No. 11863, Jun. 4, 2013>
(9) The Minister of Employment and Labor may entrust his/her duties concerning recognition of accident prevention activities referred to in paragraph (3) to an agency prescribed by Presidential Decree, which is an institution or organization equipped with professional human resources and facilities relating to occupational safety and health. <Newly Inserted by Act No. 11863, Jun. 4, 2013>
(10) Matters necessary for applying the industrial accident prevention rate, procedures, etc. for recognizing, or revoking recognition of, accident prevention activities under paragraphs (3) and (6) shall be prescribed by Ordinance of the Ministry of Employment and Labor. <Newly Inserted by Act No. 11863, Jun. 4, 2013>
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 16 (Withholding Employment Insurance Premiums)
(1) A business owner may withhold the equivalent of the employment insurance premium to be paid by an employee who is an employment insurance policyholder under Article 13 (2), from his/her remuneration, as prescribed by Presidential Decree.
(2) Where a business owner withholds the equivalent of the employment insurance premium pursuant to paragraph (1), he/she shall issue a statement of deduction to the relevant employee.
(3) An original contractor or subcontractor who is a business owner under Article 9 (1) or (2), may delegate another subcontractor, who hires an employee other than employment insurance policyholders employed by such original contractor or subcontractor, to withhold the equivalent of the insurance premium borne by such employee, as prescribed by Ordinance of the Ministry of Employment and Labor. <Amended by Act No. 10339, Jun. 4, 2010>
(4) Where an employee bears the insurance premium for unemployment benefits under the proviso to Article 13 (2), the relevant business owner shall report and pay the relevant insurance premium, and the employee shall pay the business owner the equivalent of the insurance premium. <Newly Inserted by Act No. 10894, Jul. 21, 2011>
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 16-2 (Imposition and Collection of Insurance Premiums)
(1) Insurance premiums referred to in Article 13 (1) shall be imposed by COMWEL and collected by the Health Insurance Service each month.
(2) Notwithstanding paragraph (1), Articles 17 and 19 shall apply to businesses prescribed by Presidential Decree, such as construction business.
[This Article Newly Inserted by Act No. 9989, Jan. 27, 2010]
 Article 16-3 (Calculation of Monthly Insurance Premiums)
(1) The insurance premium to be imposed on a business owner pursuant to Article 16-2 (1) (hereinafter referred to as "monthly insurance premium"), shall be calculated by aggregating the individual amounts obtained by multiplying the average monthly remuneration of each individual employee, by the employment insurance premium rate and industrial accident insurance premium rate, respectively. <Amended by Act No. 11269, Feb. 1, 2012>
(2) The average monthly remuneration referred to in paragraph (1) means the amount calculated as follows: Provided, That where the number of working days for the month to which the date an employee has commenced work belongs is less than 20 days, the relevant month shall be excluded:
1. Where an employee commences work before October of the preceding year, the amount calculated by dividing his/her total remuneration for the preceding year, by the number of working months for the preceding year;
2. In cases of employees other than those specified in subparagraph 1, the amount calculated by dividing the relevant employee's total remuneration, determined to be paid for one year (if the labor contract period is less than one year, the relevant period) from the commencement date of work, by the number of the relevant working months.
(3) Where the monthly insurance premium is calculated pursuant to paragraph (1), the average monthly remuneration shall be applied during the following relevant periods:
1. In cases falling under paragraph (2) 1: From April each year to March of the following year;
2. In cases falling under paragraph (2) 2: From the month to which the date an employee has commenced work belongs, to March of the following year: Provided, That where an employee commences work after October of the relevant year, the average monthly remuneration shall apply for the period from the month to which the date he/she has commenced work belongs, to March of the year immediately after the following year.
(4) Where an employee's remuneration is increased or reduced after his/her average monthly remuneration is calculated, the relevant business owner may report the increase or reduction in the average monthly remuneration to COMWEL in accordance with the method, procedures, etc. prescribed by Ordinance of the Ministry of Employment and Labor; and COMWEL shall redetermine the average monthly remuneration based on the amount reported by the business owner, and apply it from the month following the month to which the date such report has been filed belongs. <Amended by Act No. 10339, Jun. 4, 2010>
[This Article Newly Inserted by Act No. 9989, Jan. 27, 2010]
 Article 16-4 (Calculation, etc. of Monthly Insurance Premiums on Daily Basis)
Where an employee falls under any of the following cases, the monthly insurance premium for such employee shall be calculated on a daily basis:
1. Where the employee is newly employed or an employment relationship is terminated in the middle of a month;
2. Where the employee is transferred from one place of business to another place of business of the same business owner;
3. Where the period constituting the grounds prescribed by Presidential Decree, such as temporary leave of the employee, is in the middle of a month.
[This Article Newly Inserted by Act No. 9989, Jan. 27, 2010]
 Article 16-5 (Special Cases concerning Calculation of Insurance Premiums)
Where an employee falls under the grounds prescribed by Presidential Decree, such as receipt of closure allowances under Article 46 (1) of the Labor Standards Act, the relevant insurance premium shall be calculated after excluding all or part of the average monthly remuneration (the total remuneration in cases of any business prescribed by Presidential Decree, such as construction business, referred to in Article 16-2 (2)) of the employee, as prescribed by Presidential Decree.
[This Article Newly Inserted by Act No. 9989, Jan. 27, 2010]
 Article 16-6 (Calculation of Monthly Insurance Premiums Based on Investigation, etc.)
(1) Where a business owner fails to report under Article 16-10 (1) through (5) or where reported matters are false, COMWEL may investigate the facts after notifying the relevant business owner of its intention to investigate the facts in advance, and calculate the monthly insurance premium by determining the average monthly remuneration based on any of the following: <Amended by Act No. 11863, Jun. 4, 2013>
1. An amount calculated by COMWEL based on its investigation;
2. The amount of remuneration, etc. of employees reported, if any, by the relevant business owner to any relevant agency, such as COMWEL and the National Tax Service;
3. The standard remuneration, if is impracticable to ascertain data relating to the remuneration, etc. of employees.
(2) Where a business owner reports a corrected average monthly remuneration, etc. after the insurance premium is calculated pursuant to paragraph (1), COMWEL may recalculate the insurance premium after investigating the facts.
[This Article Newly Inserted by Act No. 9989, Jan. 27, 2010]
 Article 16-7 (Payment Deadline for Monthly Insurance Premiums)
(1) A business owner shall pay the monthly insurance premium for the relevant month, by the 10th day of the following month.
(2) Notwithstanding paragraph (1), the insurance premium calculated pursuant to Article 16-6 or 16-9 (2), shall be paid by the deadline determined and publicly notified by the Health Insurance Service.
[This Article Newly Inserted by Act No. 9989, Jan. 27, 2010]
 Article 16-8 (Notice of Monthly Insurance Premiums)
(1) The Health Insurance Service shall notify business owners of the payment of monthly insurance premiums ten days before the payment deadline in writing, stating the following matters:
1. Type of the insurance premium, etc. to be collected;
2. Amount of the insurance premium, etc. to be paid;
3. Deadline and place for payment.
(2) Where the Health Insurance Service gives notice of payment pursuant to paragraph (1), it may do so electronically through Electronic Data Interchange, etc., if requested by a business owner.
(3) Where notice is given electronically pursuant to paragraph (2), such notice shall be deemed to have reached the relevant business owner when it is stored in the information and communications network prescribed by Ordinance of the Ministry of Employment and Labor, or sent to the e-mail address designated by the person liable for payment. <Amended by Act No. 10339, Jun. 4, 2010>
(4) Notice given to any of the persons jointly or severally liable for payment under Article 28-4, shall be deemed effective even for the other persons jointly or severally liable for payment.
(5) The method and procedures for requesting electronic notice under paragraph (2) and other necessary matters, shall be prescribed by Ordinance of the Ministry of Employment and Labor. <Amended by Act No. 10339, Jun. 4, 2010>
[This Article Newly Inserted by Act No. 9989, Jan. 27, 2010]
 Article 16-9 (Settlement of Insurance Premiums)
(1) COMWEL shall calculate the actual insurance premium to be paid by a business owner, by aggregating the individual amounts calculated by multiplying the total remuneration of each individual employee, which is reported by the business owner pursuant to Article 16-10 (1) or (2), by the insurance premium rate. <Amended by Act No. 11863, Jun. 4, 2013>
(2) Where a business owner fails to report the total remuneration referred to in Article 16-10 (1) or (2) or falsely reports it, COMWEL shall calculate the insurance premium referred to in paragraph (1) by applying Article 16-6 (1) mutatis mutandis thereto.
(3) The Health Insurance Service shall return an excess amount to the relevant business owner if the insurance premium already paid by the business owner exceeds the insurance premium calculated pursuant to paragraph (1) or (2); and collect a shortage from the relevant business owner if the insurance premium already paid is less than that.
(4) Where the Health Insurance Service collects any shortage from a business owner pursuant to paragraph (3), it shall do so by adding it to the insurance premium for the month for which the accounts have been settled: Provided, That where a shortage exceeds the insurance premium for the month for which the accounts have been settled, such shortage shall be collected, by halving it and then adding each half to the insurance premium for the month for which the accounts have been settled and to the insurance premium for the following month, respectively.
[This Article Newly Inserted by Act No. 9989, Jan. 27, 2010]
 Article 16-10 (Reporting on Total Remuneration, etc.)
(1) A business owner shall report to COMWEL the total remuneration, etc. paid to employees in the previous year, by March 15 each year. <Amended by Act No. 11269, Feb. 1, 2012>
(2) Where an insurance relationship is terminated due to discontinuance, termination, etc. of a business, the relevant business owner shall report the total remuneration, etc. paid to employees to COMWEL, within 14 days from the date the insurance relationship is terminated.
(3) Where a business owner employs a new employee, it shall report such employee's name, address, etc. to COMWEL, by the 15th day of the month following the month to which the date such employee is employed belongs: Provided, That such report need not be filed, for employees prescribed by Presidential Decree, such as persons whose prescribed working hours for a month are less than 60 hours.
(4) Where a business owner terminates an employment relationship with any employee, he/she shall report to COMWEL the total remuneration paid to the employee, the date of termination of the employment relationship, etc., by the 15th day of the month following the month to which the date the employment relationship with the employee is terminated belongs.
(5) Where any ground prescribed by Presidential Decree, such as temporary leave of an employee or transfer to another place of business, arises, the relevant business owner shall report such fact to COMWEL, within 14 days from the date such ground arises.
(6) Matter to be reported, the method and procedures for reporting under paragraphs (1) through (5), and other necessary matters shall be prescribed by Presidential Decree.
(7) Where a business owner has reported matters referred to in paragraphs (3) through (5) to the Minister of Employment and Labor pursuant to Article 15 of the Employment Insurance Act, the report referred to in paragraphs (3) through (5) may be omitted. <Amended by Act No. 10339, Jun. 4, 2010>
(8) A business owner required to report the total remuneration pursuant to paragraph (1), shall do so by using information and communications networks or by submitting electronic media, such as computerized tapes, diskettes, or compact discs: Provided, That the owner of a business constituting the scale prescribed by Presidential Decree, may report the total remuneration in writing.
[This Article Newly Inserted by Act No. 9989, Jan. 27, 2010]
 Article 16-11 (Revised Report)
Where the total remuneration stated in a report on the total remuneration is different from the actual remuneration to be reported, the relevant business owner who has filed the report on the total remuneration under Article 16-10 (1) or (2) within the report deadline, may file a revised report on the total remuneration before COMWEL notifies him/her of its intention to investigate the facts pursuant to Article 16-6 (1) or 16-9 (2). In such cases, revisions to remuneration to be reported, procedures for filing a revised report, and other necessary matters shall be prescribed by Ordinance of the Ministry of Employment and Labor. <Amended by Act No. 10339, Jun. 4, 2010; Act No. 11863, Jun. 4, 2013>
[This Article Newly Inserted by Act No. 9989, Jan. 27, 2010]
 Article 16-12 (Payment of Insurance Premiums, etc. by Credit Card, etc.)
(1) A person liable for payment may pay any insurance premium by credit card, debit card, etc. (hereafter in this Article, referred to as "credit card, etc.") through an insurance premium payment service provider prescribed by Presidential Decree. <Amended by Act No. 14495, Dec. 27, 2016>
(2) Where any insurance premium is paid by credit card, etc. pursuant to paragraph (1), the date of approval by the relevant insurance premium payment service provider shall be deemed the payment date.
(3) An insurance premium payment service provider may receive payment service fees in return for payment services for insurance premiums, etc. by credit card, etc., from persons liable for payment.
(4) The designation and operation of insurance premium payment service providers, payment service fees, and other necessary matters shall be prescribed by Presidential Decree.
[This Article Newly Inserted by Act No. 12526, Mar. 24, 2014]
 Article 17 (Reporting and Payment of Estimated Insurance Premiums for Construction Business, etc.)
(1) The owner of a business referred to in Article 16-2 (2) (hereinafter the same shall apply to Articles 17 through 19) shall report and pay to COMWEL, the amount (hereinafter referred to as "estimated insurance premium") calculated by multiplying the estimated total remuneration (the total remuneration paid to employees employed in the previous year, in cases prescribed by Presidential Decree) to be paid to employees (excluding employees exempt from application under Article 10 of the Employment Insurance Act, where the employment insurance premium is calculated; hereafter in this Article, the same shall apply) who are to be employed during each insurance year (the period from the date of formation of an insurance relationship to the end of the relevant insurance year, if the insurance relationship is formed during the insurance year), by the employment insurance rate and the industrial accident insurance premium rate, respectively, by not later than March 31 of the relevant insurance year (70 days from the date of formation of an insurance relationship if the insurance relationship is formed during the insurance year; and the day preceding the date the relevant business is terminated, in cases of a fixed-period business which is terminated within 70 days, such as construction projects), as prescribed by Presidential Decree: Provided, That where the deadline for reporting and paying estimated insurance premiums for the relevant insurance year is later than the deadline for reporting and paying finalized insurance premiums referred to in Article 19, the deadline for reporting and paying finalized insurance premiums for the relevant insurance year, shall be the deadline for reporting and paying estimated insurance premiums for the relevant insurance year. <Amended by Act No. 9989, Jan. 27, 2010>
(2) Where a business owner fails to report under paragraph (1) or where matters are falsely reported, COMWEL shall investigate the facts to calculate and collect the estimated insurance premium; and where any amount has already been paid, it shall collect a shortage.
(3) A business owner may pay the estimated insurance premium referred to in paragraph (1) in installments, as prescribed by Presidential Decree.
(4) Where a business owner fully pays the estimated insurance premium subject to installment payments under paragraph (3), by the payment deadline referred to in paragraph (1), an amount prescribed by Ordinance of the Ministry of Employment and Labor up to 5/100 of the estimated insurance premium shall be reduced. <Amended by Act No. 9989, Jan. 27, 2010; Act No. 10339, Jun. 4, 2010>
(5) Where the estimated insurance premium already reported exceeds the estimated insurance premium to be reported under this Act (excluding cases specified in Article 18 (2)), the relevant business owner who has reported the estimated insurance premium within the deadline referred to in paragraph (1), may file an application with COMWEL for correction of the estimated insurance premium initially reported, within one year after the deadline referred to in paragraph (1).
(6) Matters necessary for applications to correct the estimated insurance premium under paragraph (5) and to notify the results thereof, shall be prescribed by Presidential Decree.
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 18 (Measures following Raising or Lowering Insurance Premium Rates)
(1) Where an insurance rate is raised or lowered, COMWEL shall increase or reduce the monthly insurance premium and the estimated insurance premium; and the Health Insurance Service shall collect the monthly insurance premium if increased, and COMWEL shall collect the estimated insurance premium if increased. In such cases, the notice to business owners, payment deadline, and other necessary matters shall be prescribed by Presidential Decree. <Amended by Act No. 9989, Jan. 27, 2010>
(2) Where a business owner reduces the scale of business during the insurance year and thus, the total actual estimated insurance premium decreases to more than the standard prescribed by Presidential Decree, from the total estimated insurance premium already reported, COMWEL may reduce the excess amount upon receipt of an application from the business owner. <Amended by Act No. 9989, Jan. 27, 2010>
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 19 (Reporting, Payment and Settlement of Finalized Insurance Premiums for Construction Business, etc.)
(1) A business owner shall report to COMWEL, the amount (hereinafter referred to as "finalized insurance premium") calculated by multiplying the total remuneration paid (including the amount determined to be paid) to employees (excluding employees exempt from application under Article 10 of the Employment Insurance Act, where the employment insurance premium is calculated) who were employed by the end of each insurance year (the day preceding the date an insurance relationship is terminated, if the insurance relationship is terminated during the insurance year), by the employment insurance premium rate and the industrial accident insurance premium rate, respectively, by not later than March 31 of the following insurance year (30 days from the date an insurance relationship is terminated, in cases of a business the insurance relationship of which is terminated during the insurance year), as prescribed by Presidential Decree: Provided, That where a business owner is the State or a local government, it may file a report by the end of the relevant insurance year (30 days from the date an insurance relationship is terminated, in cases of a business the insurance relationship of which is terminated during the insurance year). <Amended by Act No. 9989, Jan. 27, 2010>
(2) Where the amount of the estimated insurance premium paid or additionally collected pursuant to Article 17 or 18 (1) exceeds the amount of the finalized insurance premium referred to in paragraph (1), COMWEL shall return the excess amount to the relevant business owner; and where the former is less than the latter, the relevant business owner shall pay the shortage by not later than March 31 of the following insurance year (30 days from the date an insurance relationship is terminated, in cases of a business the insurance relationship of which is terminated during the insurance year): Provided, That where a business owner is the State or a local government, it may pay it by the end of the relevant insurance year (30 days from the date the insurance relationship is terminated, in cases of a business the insurance relationship of which is terminated during the insurance year).
(3) Where the deadline for reporting and paying finalized insurance premiums for the relevant insurance year is later than the deadline for reporting and paying finalized insurance premiums for the following year, the deadline for reporting and paying finalized insurance premiums for the following year, shall be the deadline for reporting and paying finalized insurance premiums for the relevant insurance year, notwithstanding paragraphs (1) and (2).
(4) Where a business owner fails to report under paragraph (1) or where matters are falsely reported, COMWEL shall investigate the facts to calculate the finalized insurance premium; and then collect all of the finalized insurance premium from a business owner who has not paid the estimated insurance premium, and shall return the excess amount to, or collect the shortage from, a business owner who has paid the estimated insurance premium, if any difference exists between the estimated insurance premium already paid and the finalized insurance premium. In such cases, where COMWEL investigates the facts, it shall notify the relevant business owner of its investigation plan in advance.
(5) Where the finalized insurance premium already reported is less than the finalized insurance premium to be reported under this Act, the relevant business owner who has reported the finalized insurance premium by the deadline referred to in paragraph (1), may file a revised report on the finalized insurance premium before the investigation plan is notified under the latter part of paragraph (4).
(6) Matters necessary for entries in a revised report on the finalized insurance premium and procedures for filing the report, shall be prescribed by Ordinance of the Ministry of Employment and Labor. <Amended by Act No. 10339, Jun. 4, 2010>
(7) Article 17 (5) and (6) shall apply mutatis mutandis to reports on the finalized insurance premium under paragraph (1). In such cases, "estimated insurance premium" in Article 17 (5) and (6), shall be construed as "finalized insurance premium".
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 19-2 (Time of Changing Payment Method of Insurance Premiums)
Where the payment method is changed due to a change in the type of business, the day preceding the date the type of business is changed shall be deemed the date of discontinuance of the business before the change; and the date the type of business is changed shall be deemed the date a new business commences.
[This Article Newly Inserted by Act No. 9989, Jan. 27, 2010]
 Article 20 (Special Cases concerning Collection of Insurance Premiums)
Where there exists 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, when COMWEL collects insurance premiums pursuant to Articles 17 (2) and 19 (4), it may collect the insurance premium for a business, by calculating and imposing it as prescribed by Ordinance of the Ministry of Employment and Labor based on the same type of business which is similar to the business applicable to the relevant business owner based on the scale, level of remuneration, turnover, etc. <Amended by Act No. 9989, Jan. 27, 2010; Act No. 10339, Jun. 4, 2010>
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 21 (Subsidization for Employment Insurance Premiums)
(1) Where an employee satisfies all the following requirements, the State may partially subsidize, within budgetary limits, the employment insurance premium to be borne by the relevant business owner and employee, respectively, pursuant to Article 13 (2) or (4): <Amended by Act No. 14495, Dec. 27, 2016>
1. The relevant employee shall be employed by a business the scale of which is less than that prescribed by Presidential Decree, and shall receive remuneration less than the amount prescribed by Presidential Decree;
2. The relevant employee's property prescribed by Presidential Decree shall be less than the standard prescribed by Presidential Decree;
3. The relevant employee's global income referred to in Article 4 (1) 1 of the Income Tax Act shall be less than the standard Prescribed by Presidential Decree.
(2) The level of subsidization for employment insurance premiums referred to in paragraph (1), the method and procedures for subsidizing them, and other necessary matters shall be prescribed by Presidential Decree. <Amended by Act No. 14495, Dec. 27, 2016>
[This Article Newly Inserted by Act No. 11269, Feb. 1, 2012]
 Article 21-2 (Recovery of Subsidies)
(1) Where a person subsidized with the employment insurance premium under Article 21 falls under any of the following cases, the State may recover all or part of the subsidy: Provided, That where the amount to be recovered is less than the amount prescribed by Presidential Decree, it shall not be recovered: <Amended by Act No. 12526, Mar. 24, 2014>
1. Where the relevant person receives the subsidy by fraud or other improper means;
2. Where a person ineligible for subsidization receives a subsidy.
(2) Subsidies which become subject to recovery under paragraph (1) shall be collected by COMWEL in the same manner as delinquent national taxes are collected.
(3) Articles 27, 28, and 29 shall apply mutatis muntandis to the recovery referred to in paragraph (1). In such cases, "Health Insurance Service" shall be construed as "COMWEL". <Amended by Act No. 12526, Mar. 24, 2014>
(4) Detailed standards for recovery, procedures for recovering subsidies under paragraph (1), and other necessary matters shall be prescribed by Presidential Decree.
[This Article Newly Inserted by Act No. 11269, Feb. 1, 2012]
 Article 22 Deleted. <by Act No. 8117, Dec. 28, 2006>
 Article 22-2 (Reduction of Insurance Premiums, etc.)
(1) The Minister of Employment and Labor may reduce insurance premiums and other dues prescribed by this Act, for policyholders for whom it is deemed necessary to reduce the insurance premiums due to a natural disaster or any other particular ground prescribed by Presidential Decree, after deliberation by the Employment Insurance Committee established under Article 7 of the Employment Insurance Act or the Industrial Accident Compensation Insurance and Prevention Deliberation Committee established under Article 8 of the Industrial Accident Compensation Insurance Act. In such cases, the reduction ratio shall be prescribed by Presidential Decree within the limit of 50/100; and any other matters necessary for procedures for applying for the reduction, notice, etc. on whether to grant a reduction, shall be prescribed by Ordinance of the Ministry of Employment and Labor. <Amended by Act No. 10339, Jun. 4, 2010>
(2) COMWEL may reduce the amount prescribed by Presidential Decree from the monthly insurance premium or the estimated insurance premium, for a business owner who reports the total remuneration referred to in Article 16-10 (1) or the estimated insurance premium referred to in Article 17 (1) by the deadline, through the information and communications network for employment and industrial accidents: Provided, That this shall not apply where the monthly insurance premium or the estimated insurance premium is less than one hundred thousand won. <Amended by Act No. 9989, Jan. 27, 2010>
(3) COMWEL may provide financial benefits, such as reducing the monthly insurance premium or the estimated insurance premium or granting prizes upon drawing lots, for a business owner who pays such insurance premium by means of automatic transfer, as prescribed by Presidential Decree. <Amended by Act No. 9989, Jan. 27, 2010>
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 22-3 (Special Cases concerning Exemption from Employment Insurance Premiums, etc.)
Where a business owner eligible for subsidization for employment insurance premiums under Article 21 (1) files any of the following reports, the employment insurance premium and relevant arrears (hereinafter referred to as "employment insurance premium, etc.") before the reporting date of acquisition of insured status, shall be fully or partially exempted, as prescribed by Presidential Decree:
1. A report on an insurance relationship formed pursuant to Article 7; or a report on insured status acquired by the relevant employee pursuant to Article 13 of the Employment Insurance Act;
2. A report on insured status acquired by the relevant employee pursuant to Article 13 of the Employment Insurance Act, if the relevant business owner has already filed a report on an insurance relationship formed pursuant to Article 7.
[This Article Wholly Amended by Act No. 11269, Feb. 1, 2012]
[This Article shall remain effective until June 30, 2014 pursuant to Article 2 of the Addenda (Act No. 11269, Feb. 1, 2012)]
 Article 22-4 (Special Cases concerning Restrictions on Support following Exemption from Employment Insurance Premiums, etc.)
For the period during which a business owner has been exempted from insurance premiums, etc. pursuant to Article 22-3, support need not be provided to such business owner in relation to matters prescribed by Presidential Decree, among types of support provided to business owners under the Employment Insurance Act.
[This Article Newly Inserted by Act No. 11269, Feb. 1, 2012]
[This Article shall remain effective until June 30, 2014 pursuant to Article 2 of the Addenda (Act No. 11269, Feb. 1, 2012)]
 Article 23 (Allocation and Return of Overpaid Insurance Premiums, etc.)
(1) Where COMWEL intends to return an amount erroneously paid by a business owner, it shall preferentially allocate the amount to the insurance premium, etc. in the following order, and then decide to return residual money, if any, to the business owner; and the Health Insurance Service shall pay such residual money to him/her: Provided, That any residual money from the estimated insurance premium referred to in Article 17, the finalized insurance premium referred to in Article 19, or from the money collectable under Article 26, shall be paid by COMWEL: <Amended by Act No. 9989, Jan. 27, 2010; Act No. 11863, Jun. 4, 2013>
1. Expenses for disposition on default referred to in Article 28 (1);
2. The monthly insurance premium, estimated insurance premium, or finalized insurance premium;
3. Arrears referred to in Article 25 (1);
4. Additional dues referred to in Article 24;
5. Insurance benefits collectable under Article 26 (1).
(2) In cases falling under paragraph (1), an erroneously paid amount shall be allocated to the employment insurance premium, relevant money collectable, and expenses for disposition on default if the amount relates to employment insurance, and to the industrial accident insurance premium, relevant money collectable, and expenses for disposition on default if the amount relates to industrial accident insurance; and where there exist at least two kinds of insurance premiums or other money and expenses for disposition on default collectable under this Act in the same order, priority shall be accorded to the insurance premium or other money and expenses for disposition on default collectable under this Act, the payment deadline for whichever comes first.
(3) Where industrial accident insurance benefits are paid to a policyholder pursuant to Article 89 of the Industrial Accident Compensation Insurance Act, such benefits shall be preferentially allocated to the industrial accident insurance premium, other money and expenses for disposition on default collectable under this Act (limited to the money collectable and expenses for disposition on default which relate to industrial accident insurance), in the order specified in each subparagraph of paragraph (1); and then any residual money shall be paid to the relevant business owner.
(4) Where COMWEL allocates an erroneously paid amount to the industrial accident insurance premium, other money and expenses for disposition on default collectable under this Act, or returns the amount to the relevant business owner pursuant to paragraph (1) or (2), it shall add to the erroneously paid amount, an amount calculated based on the interest rate prescribed by Presidential Decree for the period from the date following the following relevant date to the date of allocation or return thereof: <Amended by Act No. 9989, Jan. 27, 2010>
1. Where an excess amount arises due to erroneous payment; double payment; or revocation of imposition of payment or decision on correction thereof after the payment is made: The relevant payment date;
2. Where an excess amount is returned pursuant to Article 16-9 (3), the day classified as follows:
(a) Where a business owner reports the total remuneration within the reporting deadline referred to in Article 16-10 (1): Seven days from the reporting deadline;
(b) Where a business owner reports the total remuneration after the reporting deadline referred to in Article 16-10 (1): Seven days after receipt of the report on the total remuneration;
(c) Where a business owner fails to report the total remuneration: The last day of the month to which the date COMWEL computes the insurance premium belongs;
3. Where an excess amount arises due to the reduction of an insurance premium under Article 18 (2), seven days after receipt of an application for reduction of the estimated insurance premium;
4. Where an excess amount is returned pursuant to Article 19 (2) or (4), seven days after receipt of a report on the finalized insurance premium.
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 23-2 (Allocation of Industrial Accident Insurance-Related Medical Expenses, etc.)
Where COMWEL pays medical expenses to an industrial accident insurance-related medical institution, at which an employee has received health care, pursuant to Article 40 (2) of the Industrial Accident Compensation Insurance Act, or pays medicine expenses to a pharmacy providing medicine pursuant to paragraph (4) 2 of the same Article, it may preferentially allocate such expenses to the industrial accident insurance premium, other money and expenses for disposition on default collectable under this Act that must be paid by the medical institution or pharmacy as an industrial accident insurance policyholder; and then pay any residual money to the medical institution or pharmacy. In such cases, the allocations shall be made in the order specified in each subparagraph of Article 23 (1).
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 24 (Collection of Additional Dues)
(1) Where COMWEL collects the insurance premium under Article 19 (4) because a business owner fails to report the finalized insurance premium by the deadline specified in Article 19 (1) or because the finalized insurance premium is falsely reported, it shall impose additional dues equivalent to 10/100 of the insurance premium to be collected: Provided, That this shall not apply to cases prescribed by Presidential Decree where the amount of additional dues is a small sum or it is deemed inappropriate to collect additional dues, or to the portion of additional dues which exceeds the amount prescribed by Presidential Decree. <Amended by Act No. 9989, Jan. 27, 2010; Act No. 11269, Feb. 1, 2012>
(2) Deleted. <by Act No. 11269, Feb. 1, 2012>
(3) Notwithstanding paragraph (1), COMWEL shall reduce 50/100 of the additional dues referred to in paragraph (1), for a business owner who has filed a revised report on the finalized insurance premium pursuant to Article 19 (5). <Newly Inserted by Act No. 9989, Jan. 27, 2010; Act No. 11269, Feb. 1, 2012>
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 25 (Collection of Arrears)
(1) Where a business owner fails to pay the insurance premium or other money collectable under this Act by the payment deadline referred to in Article 16-7, 17, or 19, the Health Insurance Service shall collect arrears by adding an amount equivalent to 1/1,000 of the insurance premium in arrears and other money collectable thereto, each day from the date the payment thereof becomes overdue. In such cases, the arrears shall not exceed 30/1,000 of the insurance premium, etc. in arrears. <Amended by Act No. 9989, Jan. 27, 2010; Act No. 10894, Jul. 21, 2011; Act No. 12526, Mar. 24, 2014; Act No. 14495, Dec. 27, 2016>
(2) The arrears referred to in paragraph (1) shall be calculated from the following relevant date: <Amended by Act No. 9989, Jan. 27, 2010>
1. Date following the payment deadline specified in Article 16-7, for the insurance premium calculated pursuant to Article 16-3, 16-6 (1), or 16-9 (1) or (2);
2. Date following the payment deadline specified in Article 17 (1) or 19 (2) or (3), for the insurance premium referred to in Article 17 (1) or 19 (2);
3. Date following the payment deadline specified in Article 16-7, 17 (1), or 19 (2) or (3), for the money collectable under Article 16-9 (3), 17 (2), or 19 (4);
4. Date following the payment deadline notified by COMWEL pursuant to Article 27 (1), for the insurance premium referred to in Article 18.
(3) Where a business owner fails to pay any insurance premium or other money collectable under this Act, the Health Insurance Service shall collect arrears equivalent to 1/3,000 of the insurance premium in arrears and other money collectable, in addition to the arrears referred to in paragraph (1), each day from the date the payment thereof becomes 30 days overdue. In such cases, the arrears shall not exceed 90/1,000 of the insurance premium in arrears and other money collectable. <Newly Inserted by Act No. 12526, Mar. 24, 2014; Act No. 14495, Dec. 27, 2016>
(4) Notwithstanding paragraphs (1) and (3), the Health Insurance Service may not collect the arrears referred to in paragraphs (1) and (3), if the collection thereof is deferred pursuant to Article 140 of the Debtor Rehabilitation and Bankruptcy Act, or in any other cases prescribed by Presidential Decree where it is deemed inappropriate to collect the arrears. <Newly Inserted by Act No. 14495, Dec. 27, 2016>
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 26 (Collection, etc. of Insurance Benefits from Industrial Accident Insurance Policyholders)
(1) Where COMWEL pays industrial accident insurance benefits in relation to any of the following accidents, it may collect all or part of the equivalent of such benefits, from the relevant business owner, as prescribed by Presidential Decree:
1. An accident that occurs during the period in which a business owner has neglected to report the formation of an insurance relationship under Article 11;
2. An accident that occurs during the period in which a business owner has neglected to pay industrial accident insurance premiums.
(2) Where COMWEL has decided to collect all or part of the industrial accident insurance benefits pursuant to paragraph (1), it shall notify the relevant business owner of the decision without delay.
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 26-2 (Priority Order of Collection of Money Collectable)
Where any insurance premium, the payment of which is overdue, or other money and expenses for disposition on default collectable under this Act are collected (after the insurance premium, relevant money and expenses for disposition on default collectable under this Act for the relevant insurance are preferentially collected, those of the other insurance shall be collected), the order specified in each subparagraph of Article 23 (1) shall apply mutatis mutandis to the order of collection thereof.
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 27 (Notice and Overdue Notice on Money Collectable)
(1) Where COMWEL or the Health Insurance Service intends to collect any insurance premium (excluding the insurance premiums referred to in Articles 17 (1) and 19 (2)) or other money collectable under this Act, it shall notify, in writing, the person liable for payment of the amount to be collected as well as the payment deadline: Provided, That where consent is given by a business owner who pays insurance premiums by means of automatic transfer pursuant to Article 22-2 (3), such notice may be given electronically through an information and communications network, as prescribed by Ordinance of the Ministry of Employment and Labor; and in such cases, the electronic notice shall be deemed to have reached the relevant business owner when it is input into the computer, etc. designated by the business owner. <Amended by Act No. 9989, Jan. 27, 2010; Act No. 10339, Jun. 4, 2010>
(2) Where a policyholder fails to pay any insurance premium or other money collectable under this Act by the payment deadline, the Health Insurance Service shall give an overdue notice on the payment of the money collectable to the person liable for payment, setting a deadline. <Amended by Act No. 9989, Jan. 27, 2010>
(3) Where the Health Insurance Service gives an overdue notice pursuant to paragraph (2), it shall issue a letter of overdue notice. In such cases, the payment deadline shall be at least ten days later than the date the letter of overdue notice is issued. <Amended by Act No. 9989, Jan. 27, 2010>
(4) Overdue notice issued to any of the persons jointly or severally liable for payment under Article 28-4, shall be deemed effective for the other persons jointly or severally liable for payment as well. <Newly Inserted by Act No. 9989, Jan. 27, 2010>
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 27-2 (Collection before Payment Deadline)
(1) Where a business owner falls under any of the following cases, COMWEL or the Health Insurance Service may collect any insurance premium, for which liability for payment has already been determined, and other money collectable under this Act, even before the payment deadline: Provided, That this shall not apply where the total amount of insurance premium and other money collectable is less than five million won: <Amended by Act No. 9989, Jan. 27, 2010>
1. Where the relevant business owner receives a disposition on default for failing to pay national tax;
2. Where the relevant business owner receives a disposition on default for failing to pay local tax or public charges;
3. Where the relevant business owner is subject to compulsory execution;
4. Where the relevant business owner receives a disposition suspending transactions at a clearing house prescribed in the Bills of Exchange and Promissory Notes Act or the Check Act;
5. Where an auction has commenced;
6. Where a corporation is dissolved.
(2) Where COMWEL or the Health Insurance Service collects any insurance premium and other money collectable under this Act before the payment deadline pursuant to paragraph (1), it shall notify the relevant business owner of a new payment deadline and the ground for changing the previous payment deadline. In such cases, where payment notice has already been given, it shall notify him/her of the changed payment deadline. <Amended by Act No. 9989, Jan. 27, 2010>
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 27-3 (Installment Payments of Insurance Premiums, etc.)
(1) Where a business owner who becomes a policyholder automatically under Article 5 (1) or (3) has reported the formation of an insurance relationship one year after the date of formation thereof referred to in Article 7, he/she may file an application with the Health Insurance Service for approval for installment payments of overdue insurance premium and other money collectable under this Act. <Amended by Act No. 9989, Jan. 27, 2010>
(2) Where a business owner files an application for installment payments pursuant to paragraph (1), he/she shall submit a list of his/her property.
(3) Where the estimated value of the total property stated in the list of property submitted pursuant to paragraph (2) exceeds the total amount of the insurance premium and other money collectable under this Act, the Health Insurance Service shall approve installment payments thereof. <Amended by Act No. 9989, Jan. 27, 2010>
(4) Where a business owner who has obtained approval for installment payments pursuant to paragraph (3) falls under any of the following cases, the Health Insurance Service may revoke its approval therefor and collect, in lump sum, the insurance premium and other money collectable under this Act subject to installment payments: <Amended by Act No. 9989, Jan. 27, 2010>
1. Where the relevant business owner fails at least twice to pay the insurance premium and other money collectable under this Act subject to installment payments, without any justifiable grounds;
2. Where any ground specified in any subparagraph of Article 27-2 (1) arises.
(5) Procedures and method for approving or revoking installment payments, the period for installment payments, and other necessary matters shall be prescribed by Ordinance of the Ministry of Employment and Labor. <Amended by Act No. 10339, Jun. 4, 2010>
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 28 (Disposition, etc. on Default of Money Collectable)
(1) Where a person in receipt of an overdue notice under Article 27 (2) and (3) fails to pay the insurance premium or other money collectable under this Act by the payment deadline therefor, the Health Insurance Service may collect such insurance premium or money collectable in the same manner as delinquent national taxes are collected, with approval from the Minister of Employment and Labor. <Amended by Act No. 9989, Jan. 27, 2010; Act No. 10339, Jun. 4, 2010>
(2) Where the Health Insurance Service sells by public auction any property seized in the same manner as delinquent national taxes are collected under paragraph (1), it may request Korea Asset Management Corporation established under 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 such seized property on its behalf, as prescribed by Presidential Decree, if it is deemed inappropriate to directly sell such property because expertise is required or any other particular extenuating circumstances exist. In such cases, the public auction shall be deemed conducted by COMWEL. <Amended by Act No. 9989, Jan. 27, 2010; Act No. 10682, May 19, 2011>
(3) Where the Health Insurance Service requests Korea Asset Management Corporation to conduct a public auction on its behalf pursuant to paragraph (2), it may pay commissions, as prescribed by Ordinance of the Ministry of Employment and Labor. <Amended by Act No. 9989, Jan. 27, 2010; Act No. 10339, Jun. 4, 2010>
(4) Where Korea Asset Management Corporation conducts a public auction on behalf of the Health Insurance Service pursuant to paragraph (2), executive officers and employees of Korea Asset Management Corporation shall be construed as public officials for the purposes of Articles 129 through 132 of the Criminal Act.
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 28-2 (Succession to Liability to Make Payment Caused by Merger of Corporation)
Where a corporation merges, the corporation surviving the merger or newly incorporated in the course of the merger, shall be liable to pay any insurance premium and other money and expenses for disposition on default collectable under this Act, which are imposed on or must be paid by, the corporation discontinued due to the merger.
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 28-3 (Succession to Liability to Make Payment Caused by Inheritance)
(1) When inheritance commences, the relevant heir (including a testamentary donee by a universal title referred to in Article 1078 of the Civil Act; hereinafter the same shall apply) or administrator of inherited property referred to in Article 1053 of the Civil Act (hereinafter referred to as "administrator of inherited property") shall be liable to pay, within the limit of inherited property, any insurance premium and other money and expenses for disposition on default collectable under this Act, which are imposed on or must be paid by, the relevant decedent.
(2) Where at least two heirs exist in cases falling under paragraph (1), each heir shall be liable to jointly or severally pay, within the limit of inherited property, any insurance premium and other money and expenses for disposition on default collectable under this Act calculated based on the shares of inheritance under Articles 1009, 1010, 1012, and 1013 of the Civil Act, which are imposed on or must be paid by, the relevant decedent. In such cases, the relevant heirs shall determine a representative, from among themselves, who is to pay the insurance premium and other money and expenses for disposition on default collectable under this Act that must be paid by the decedent; and shall file a report with the Health Insurance Service thereon, as prescribed by Presidential Decree. <Amended by Act No. 9989, Jan. 27, 2010>
(3) Where any heir is unascertainable in cases falling under paragraph (1), a notice or overdue notice on payment or any other necessary matters that must be given to the decedent in connection with the insurance premium and other money and expenses for disposition on default collectable under this Act, shall be given to the relevant administrator of inherited property.
(4) Where any heir is unascertainable and no administrator of inherited property exists, in cases of falling under paragraph (1), the Health Insurance Service may request a court having jurisdiction over the relevant decedent's address to appoint an administrator of inherited property. <Amended by Act No. 9989, Jan. 27, 2010>
(5) In cases falling under paragraph (1), any disposition or procedure taken for the decedent, shall be effective for the relevant heir or administrator of inherited property as well.
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 28-4 (Joint Liability for Payment)
(1) Any insurance premium and other money and expenses for disposition on default collectable under this Act in relation to a joint business, shall be jointly or severally paid by co-operators of the business.
(2) Where a corporation undergoes a division or division-merger, the following corporations shall be jointly or severally liable to pay the insurance premium and other money and expenses for disposition on default collectable under this Act, which have been imposed on the divided corporation or for which the divided corporation's liability for payment has been formed before the date of division or division-merger:
1. The corporation divided;
2. The corporation newly incorporated in the course of the division or division-merger;
3. Where part of the corporation divided merges with another corporation and as a result, the latter survives the merger, the surviving corporation.
(3) Where a corporation is dissolved due to a division or division-merger, the corporations specified in paragraph (2) 2 and 3 shall be jointly liable to pay the insurance premium and other money and expenses for disposition on default collectable under this Act, which are imposed on or must be paid by, the corporation dissolved.
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 28-5 (Application Mutatis Mutandis of Civil Act to Joint Liability for Payment)
Articles 413 through 416, 419, 421, 423, and 425 through 427 of the Civil Act, shall apply mutatis mutandis to the joint liability to pay insurance premiums, other money and expenses for disposition on default collectable under this Act.
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 28-6 (Disclosure of Personal Information of Persons in Arrears with Large Amount or in Habitual Arrears)
(1) With respect to persons in arrears with any insurance premium and other money and expenses for disposition on default collectable under this Act (including the insurance premium and other money and expenses for disposition on default collectable under this Act, which have been written off under Article 29 but for which the extinctive prescription of right to collect has not been completed), the total amount of which is at least one billion won and which have been in arrears for more than two years from the day following the payment deadline specified in this Act, the Health Insurance Service may disclose their personal information, the amount in arrears, etc. (hereafter in this Article, referred to as "personal information, etc."): Provided, That this shall not apply where any administrative appeal or administrative litigation is pending or where any other ground prescribed by Presidential Decree, such as partial payment of the amount in arrears, exists. <Amended by Act No. 9989, Jan. 27, 2010>
(2) In order to deliberate on whether to disclose personal information, etc. of persons in arrears under paragraph (1), the Deliberative Committee on Disclosure of Insurance Premium Information (hereafter in this Article, referred to as the "Committee") shall be established in the Health Insurance Service. <Amended by Act No. 9989, Jan. 27, 2010>
(3) The Health Insurance Service shall provide an opportunity to establish a prima facie case to persons determined subject to disclosure of personal information, etc. through deliberation by the Committee, by notifying them that they are subject to the disclosure; and shall select persons subject to the disclosure six months after the date of such notification, after having the Committee re-deliberate on the disclosure of personal information, etc. of persons in arrears, taking into account the fulfillment, etc. of their obligation to pay the amount in arrears. <Amended by Act No. 9989, Jan. 27, 2010>
(4) Personal information, etc. of persons in arrears under paragraph (1) shall be disclosed by publishing it in the Official Gazette or by posting it on the information and communications network for employment and industrial accidents or the web-site of the Health Insurance Service. <Amended by Act No. 9989, Jan. 27, 2010>
(5) Procedures relating to the disclosure of personal information, etc. of persons in arrears, the composition and operation of the Committee referred to in paragraphs (1) through (4), and other necessary matters shall be prescribed by Presidential Decree.
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 28-7 (Application Mutatis Mutandis of Framework Act on National Taxes)
Articles 29 through 34 of the Framework Act on National Taxes shall apply mutatis mutandis to providing security for payment to defer a disposition on default of any insurance premium and other money collectable under this Act. In such cases, "tax-related Acts" shall be construed as "this Act"; "security for tax payment", as "security for payment"; "head of a tax office", as "Health Insurance Service"; "insurance policy for guarantee of tax payment", as "insurance policy for guarantee of payment"; "written guarantee of tax payment", as "written guarantee of payment"; "security for tax payment", as "security for payment"; and "any national tax, additional dues and disposition fee for arrears", as "any insurance premium and other money and expenses for disposition on default collectable under this Act". <Amended by Act No. 9989, Jan. 27, 2010>
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 29 (Write-Off of Money Collectable)
(1) Where any of the following grounds occurs, the Health Insurance Service may write off any insurance premium and other money collectable under this Act, as deficits after obtaining approval from the Minister of Employment and Labor: <Amended by Act No. 9989, Jan. 27, 2010; Act No. 10339, Jun. 4, 2010>
1. Where the portion allocated to an amount in arrears after a disposition on default is concluded, is less than the amount in arrears;
2. Where the extinctive prescription is completed;
3. Cases prescribed by Presidential Decree where collection is deemed impossible.
(2) Where the Health Insurance Service discovers any other seizable assets after taking the disposition on deficits under paragraph (1) 3, it shall cancel such disposition without delay, and then take a disposition on default again. <Amended by Act No. 9989, Jan. 27, 2010>
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 29-2 (Provision of Data on Default or Write-Off)
(1) Where any centralized credit information collection agency referred to in Article 25 (2) 1 of the Credit Information Use and Protection Act requests the Health Insurance Service to provide data on the personal information, amount in arrears, or amount written off, of any of the following defaulters or persons whose amount in arrears is written off (hereafter in this Article, referred to as "data on default, etc."), it may provide such data, if necessary for collecting insurance premiums or for the public interests: Provided, That this shall not apply where any administrative appeal or administrative litigation is pending regarding the insurance premium in arrears or other money collectable under this Act, or where any other ground prescribed by Presidential Decree, such as deferment of a disposition on default, exists: <Amended by Act No. 9989, Jan. 27, 2010>
1. A person whose total amount of the insurance premium in arrears for a period exceeding one year from the day following the payment deadline specified in this Act, and other money and expenses for disposition on default collectable under this Act is at least five million won;
2. A person whose total amount of the insurance premium, which has been unpaid at least three times a year and for which the payment deadline specified in this Act has passed, and other money and expenses for disposition on default collectable under this Act is at least five million won;
3. A person whose total amount written off as deficit pursuant to Article 29 is at least five million won.
(2) Matters necessary for the procedures for providing data on default, etc. under paragraph (1), shall be prescribed by Presidential Decree.
(3) No person in receipt of data on default, etc. under paragraph (1), shall divulge or use such data for other than his/her official duties.
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 29-3 (Request, etc. for Provision of Financial Transaction Information)
(1) Where necessary to inquire into property of any of the following defaulters, the President of the Health Insurance Service may request a particular branch of a financial company, etc. defined in subparagraph 1 of Article 2 of the Act on Real Name Financial Transactions and Confidentiality to provide information or data relating to financial transactions (hereinafter referred to as "financial transaction information"), notwithstanding Article 4 of the same Act; and the particular branch of the relevant financial company, etc so requested shall provide such information: <Amended by Act No. 10854, Jul. 14, 2011; Act No. 11863, Jun. 4, 2013>
1. A person whose total amount of the insurance premium in arrears for a period exceeding one year from the day following the payment deadline specified in this Act, and other money and expenses for disposition on default collectable under this Act is at least five million won;
2. A person whose total amount of the insurance premium, which has been unpaid at least three times a year and for which the payment deadline specified in this Act has passed, and other money and expenses for disposition on default collectable under this Act is at least five million won.
(2) Where the President of the Health Insurance Service requests financial transaction information under paragraph (1), he/she shall do so in the standard form determined by the Financial Services Commission under Article 4 (2) of the Act on Real Name Financial Transactions and Confidentiality. <Amended by Act No. 11863, Jun. 4, 2013>
(3) A request for financial transaction information under paragraph (1), shall be made to the minimum extent necessary to inquire into a defaulter's property.
(4) Where a financial company, etc. provides financial transaction information to the Health Insurance Service pursuant to paragraph (1), the financial company, etc. shall notify, in writing, the relevant traders of the major contents and use of the financial transaction information provided, person provided with such information, date of provision thereof, etc., within ten days from the date it provides such information. In such cases, Article 4-2 (4) of the Act on Real Name Financial Transactions and Confidentiality shall apply mutatis mutandis to the expenses incurred in making such notification. <Amended by Act No. 10854, Jul. 14, 2011; Act No. 11863, Jun. 4, 2013>
(5) Where the President of the Health Insurance Service requests a financial company, etc. to provide financial transaction information pursuant to paragraph (1), he/she shall record such fact, and keep the relevant records for five years from the date he/she requests the financial transaction information. <Amended by Act No. 10854, Jul. 14, 2011; Act No. 11863, Jun. 4, 2013>
(6) No person who has learned financial transaction information pursuant to paragraph (1), shall provide or divulge such financial transaction information to another person, or use it for other than its original purpose.
[This Article Newly Inserted by Act No. 9896, Dec. 30, 2009]
 Article 30 (Precedence of Collection of Insurance Premiums)
Insurance premiums and other money collectable under this Act shall be collected in preference to other claims except for national taxes and local taxes: Provided, That this shall not apply to the claims guaranteed by a right to lease on a deposit basis, a pledge right, a mortgage, or a security right prescribed in the Act on Security over Movable Property, Claims, Etc., where an asset, of which the registration of establishment of a right to lease on a deposit basis, a pledge right, a mortgage, or a security right prescribed in the Act on Security over Movable Property, Claims, Etc. has been verified, is sold prior to the payment deadline for the insurance premiums, etc. and the insurance premiums, etc. are collected from the proceeds from selling such asset. <Amended by Act No. 10366, Jun. 10, 2010>
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 31 (Special Cases concerning Collection, etc. of Industrial Accident Insurance Premiums and Charges)
(1) COMWEL or the Health Insurance Service shall collect industrial accident insurance premiums and other relevant money collectable under this Act; charges referred to in Articles 9 and 16 of the Wage Claim Guarantee Act and other money collectable; and allocated charges for the persons referred to in Article 31 (1) 1 of the Asbestos Injury Relief Act and other money collectable, in an integrated manner: <Amended by Act No. 9989, Jan. 27, 2010; Act No. 10155, Mar. 22, 2010>
(2) A business owner shall report on and pay the industrial accident insurance premium referred to in this Act; charges referred to in Articles 9 and 16 of the Wage Claim Guarantee Act; and allocated charges for the persons referred to in Article 31 (1) 1 of the Asbestos Injury Relief Act (hereinafter referred to as "charges"), in an integrated manner. <Amended by Act No. 9989, Jan. 27, 2010; Act No. 10155, Mar. 22, 2010>
(3) Where a business owner has paid the industrial accident insurance premium and charges (including arrears and additional dues related to such insurance premium and charges, respectively; hereafter in this Article, the same shall apply) pursuant to paragraph (1) or (2), he/she shall be deemed to have paid his/her share of the industrial accident insurance premium and charges, in the total amount thereof.
(4) COMWEL or the Health Insurance Service shall transfer the industrial accident insurance premiums and charges collected or paid pursuant to paragraph (1) or (2), to the Fund established under Article 95 of the Industrial Accident Compensation Insurance Act, the Fund established under Article 17 of the Wage Claim Guarantee Act, and the Fund established under Article 24 of the Asbestos Injury Relief Act, respectively. <Amended by Act No. 9989, Jan. 27, 2010; Act No. 10155, Mar. 22, 2010>
(5) The criteria and method for settling accounts and other necessary matters, where the industrial accident insurance premiums and charges are transferred to each relevant Fund pursuant to paragraph (4), shall be prescribed by Presidential Decree.
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 32 (Service of Documents)
(1) Articles 7 through 12 of the Framework Act on National Taxes (excluding the proviso to Article 8 (2)) shall apply mutatis mutandis to serving documents related to insurance premiums and other money collectable under this Act. <Amended by Act No. 9989, Jan. 27, 2010>
(2) Where any document related to a notice, overdue notice, or disposition on default on any insurance premium and other money collectable under this Act is served by mail, the method of doing so shall be prescribed by Presidential Decree, notwithstanding paragraph (1). <Newly Inserted by Act No. 9989, Jan. 27, 2010>
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
CHAPTER IV INSURANCE BUSINESS AGENCIES
 Article 33 (Insurance Business Agencies)
(1) An organization consisting of business owners, etc. established under the relevant Special Act; a corporation established with permission from the Minister of Employment and Labor under Article 32 of the Civil Act; or any other corporation, certified public labor practitioner, or tax accountant meeting the standards prescribed by Presidential Decree (hereinafter referred to as "corporation, etc.") may conduct business related to insurance (hereinafter referred to as "insurance business") delegated by business owners on their behalf, which such business owners must perform for local labor and employment agencies or COMWEL, such as reporting insurance premiums and reporting the insured for employment insurance. In such cases, the scope of business owners eligible to delegate insurance business and the scope of business eligible to be delegated to a corporation, etc., shall be prescribed by Presidential Decree. <Amended by Act No. 10339, Jun. 4, 2010; Act No. 12526, Mar. 24, 2014>
(2) Where a corporation, etc. intends to conduct insurance business pursuant to paragraph (1), it shall obtain authorization from COMWEL, as prescribed by Presidential Decree.
(3) Where a corporation etc. that has obtained authorization pursuant to paragraph (2) (hereinafter referred to as "insurance business agency") intends to change any authorized matters, it shall obtain authorization from COMWEL if they are matters prescribed by Presidential Decree, such as the area subject to delegation; and shall file a report with COMWEL if they are matters prescribed by Ordinance of the Ministry of Employment and Labor, such as the location. <Amended by Act No. 10339, Jun. 4, 2010>
(4) Where an insurance business agency intends to discontinue all or part of the business referred to in paragraph (1), it shall report to COMWEL thereon.
(5) Where an insurance business agency is deemed to manage insurance business unlawfully or unduly, or to neglect to manage such business, COMWEL may revoke its authorization referred to in paragraph (2).
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 34 (Notice to Insurance Business Agencies)
COMWEL shall give notice, etc. on the payment of any insurance premium and other money collectable under this Act to the relevant insurance business agency, in lieu of such notice to the relevant business owner.
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 35 (Obligations of Insurance Business Agencies)
Where COMWEL collects additional dues referred to in Article 24, arrears referred to in Article 25, or the equivalent of industrial accident insurance benefits referred to in Article 26, the relevant insurance business agency shall make payment to the extent that it is responsible, if a cause to collect such money is attributable to the insurance business agency.
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 36 (Keeping, etc. of Books by Insurance Business Agencies)
An insurance business agency shall keep books stating matters concerning insurance business or other documents at its office, as prescribed by Presidential Decree.
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 37 (Subsidization, etc. for Insurance Business Agencies)
Where an insurance business agency conducts business on behalf of business owners pursuant to Article 33 (1), COMWEL may subsidize collection expenses or grant other subsidies to such insurance business agency, as prescribed by Presidential Decree.
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
CHAPTER V SUPPLEMENTARY PROVISIONS
 Article 38 (Procedures for Receiving Insurance Premiums)
Matters necessary for the method, procedures, etc. for receiving insurance premiums and other money collectable under this Act, shall be prescribed by Ordinance of the Ministry of Employment and Labor. <Amended by Act No. 10339, Jun. 4, 2010>
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 39 (Extension of Payment Deadline)
Where COMWEL or the Health Insurance Service deems it impracticable to file a report, application or request, submit any other document, give notice, or to make a payment or collection under this Act due to a natural disaster or any other ground prescribed by Ordinance of the Ministry of Employment and Labor, it may extend the relevant deadline. <Amended by Act No. 9989, Jan. 27, 2010; Act No. 10339, Jun. 4, 2010>
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 40 (Request for Submission of Documents)
(1) Where COMWEL or the Health Insurance Service intends to obtain any data prescribed by Presidential Decree, such as data on earned income, national taxes, local taxes, land, buildings, health insurance, and national pension, or to use relevant computer networks to conduct affairs concerning the formation and termination of an insurance relationship; subsidization for employment insurance premiums; imposition and collection of insurance premiums; settlement of the accounts of insurance premiums; or collection of arrears or money collectable under this Act, it may request the heads of relevant agencies to provide cooperation in writing stating the use, etc. thereof. In such cases, the heads of the relevant agencies shall comply with such request, except in extenuating circumstances. <Amended by Act No. 11863, Jun. 4, 2013>
(2) Commissions, fees, etc. shall be exempted for data provided to COMWEL or the Health Insurance Service pursuant to paragraph (1). <Amended by Act No. 9989, Jan. 27, 2010>
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 41 (Prescription)
(1) The right to collect, or receive a refund of, any insurance premium or other money collectable under this Act, shall lapse by extinctive prescription, unless exercised for three years.
(2) Except as otherwise expressly provided for in this Act, the Civil Act shall apply to extinctive prescription referred to in paragraph (1).
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 42 (Interruption of Prescription)
(1) The extinctive prescription referred to in Article 41 shall be interrupted on any of the following grounds: <Amended by Act No. 9989, Jan. 27, 2010>
1. Notice of the monthly insurance premium referred to in Article 16-8;
2. Request for return referred to in Article 23 (1) or (2);
3. Notice or overdue notice referred to in Article 27;
4. Request for delivery or seizure in compliance with the procedures for taking a disposition on default under Article 28.
(2) Where extinctive prescription is interrupted pursuant to paragraph (1), it shall resume when any of the following deadlines or periods expires: <Amended by Act No. 9989, Jan. 27, 2010>
1. Payment deadline for the monthly insurance premium notified under Article 16-8;
2. Payment deadline by an overdue notice;
3. Payment deadline notified under Article 27 (1);
4. Period specified in the request for delivery;
5. Period of seizure.
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 43 (Extinctive Prescription of Finalized Insurance Premiums)
The extinctive prescription of finalized insurance premiums referred to in Article 19, shall run from the first day (the date the relevant insurance relationship is terminated, in cases of a business the insurance relationship of which is terminated during the insurance year) of the following insurance year.
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 44 (Reporting)
In cases prescribed by Presidential Decree as deemed necessary for faithful reporting on insurance premiums, guidance for insurance business agencies, etc., COMWEL or the Health Insurance Service may require the owner of a business subject to this Act, employees engaged in such business, or any current or former insurance business agency to file a report or submit relevant documents necessary for enforcing this Act. <Amended by Act No. 9989, Jan. 27, 2010>
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 45 (Inspection)
(1) In cases prescribed by Presidential Decree as deemed necessary for faithful reporting on insurance premiums, guidance for insurance business agencies, etc., COMWEL may have a public official under its jurisdiction visit the business place of a business owner, who currently employs or formerly employed employees or the office of a current or former insurance business agency to inquire of relevant persons or to inspect relevant documents.
(2) Where COMWEL conducts an inspection pursuant to paragraph (1), it shall pre-notify the relevant business owner, etc. of matters necessary for the inspection, such as the date and details thereof: Provided, That this shall not apply to urgent cases or where the purpose of a prior notification is deemed unattainable.
(3) In cases falling under paragraph (1), a public official of COMWEL shall carry an identification certificate indicating his/her authority and present it to the relevant persons.
(4) Where COMWEL completes an inspection under paragraphs (1) through (3), it shall notify the relevant business owner, etc. of the results of the inspection in writing.
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 46 (Delegation and Entrustment of Duties)
(1) Part of the authority of the Minister of Employment and Labor bestowed by this Act, may be delegated to the head of a local labor and employment agency, as prescribed by Presidential Decree. <Newly Inserted by Act No. 11863, Jun. 4, 2013>
(2) COMWEL or the Health Insurance Service may entrust part of its duties concerning receipt of insurance premiums and other money collectable under this Act, to a postal office or financial institution, as prescribed by Presidential Decree. <Amended by Act No. 9989, Jan. 27, 2010>
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 46-2 (Guidance on and Supervision of Business)
(1) The Health Insurance Service entrusted with collection affairs pursuant to Article 4 shall obtain approval from the Minister of Employment and Labor each fiscal year, for a business operation plan and budget relating to notice and receipt of insurance premiums, etc. and management of insurance premiums, etc. in arrears, as prescribed by Presidential Decree. <Amended by Act No. 10339, Jun. 4, 2010>
(2) The Health Insurance Service shall report to the Minister of Employment and Labor on business performance and the settlement of accounts for the relevant fiscal year, within two months after the end of each fiscal year. <Amended by Act No. 10339, Jun. 4, 2010>
(3) The Minister of Employment and Labor may require the Health Insurance Service to report on the business referred to in paragraph (1) or inspect the business or the status of property; and may take necessary supervisory measures, such as issuing an order to amend relevant provisions of its articles of incorporation, if deemed necessary. <Amended by Act No. 10339, Jun. 4, 2010>
[This Article Newly Inserted by Act No. 9989, Jan. 27, 2010]
 Article 47 (Special Cases concerning Persons Dispatched Overseas)
(1) The amount of remuneration used as the basis for calculating the industrial accident insurance premiums for persons dispatched overseas who are subject to industrial accident insurance under Article 122 (1) of the Industrial Accident Compensation Insurance Act (hereinafter referred to as "persons dispatched overseas"), shall be the amount determined by the Minister of Employment and Labor in consideration of the remuneration of employees employed in the same type of work in the relevant business and other conditions; and the industrial accident insurance premium rate shall be determined and publicly notified by the Minister of Employment and Labor in consideration of the accident rate, the amount, etc. required for accident compensation for persons dispatched overseas. <Amended by Act No. 10339, Jun. 4, 2010>
(2) Matters necessary for industrial accident insurance policyholders' applications to purchase insurance policies for persons dispatched overseas, approvals therefor, reporting, payment, etc. of insurance premiums shall be prescribed by Ordinance of the Ministry of Employment and Labor. <Amended by Act No. 10339, Jun. 4, 2010>
(3) Article 5 (4), (5) and (7), subparagraph 3 of Article 7, and Article 10 shall apply mutatis mutandis to the formation and termination of an industrial accident insurance relationship for persons dispatched overseas.
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 48 (Special Cases concerning On-the-Job Trainees)
(1) The amount of remuneration used as the basis for calculating the industrial accident insurance premiums for on-the-job trainees who are subject to industrial accident insurance under Article 123 (1) of the Industrial Accident Compensation Insurance Act (hereinafter referred to as "on-the-job trainees"), shall be all the money and goods received by on-the-job trainees; but shall be the amount determined and publicly notified by the Minister of Employment and Labor, if it is impracticable to calculate the industrial accident insurance premiums. <Amended by Act No. 10339, Jun. 4, 2010>
(2) Matters necessary for reporting, payment, etc. of industrial accident insurance premiums of on-the-job trainees shall be prescribed by Ordinance of the Ministry of Employment and Labor. <Amended by Act No. 10339, Jun. 4, 2010>
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 49 (Special Cases concerning Small and Medium Business Owners)
(1) The amount of remuneration used as the basis for calculating the industrial accident insurance premium for a small and medium business owner who has purchased an industrial accident insurance policy pursuant to Article 124 (1) of the Industrial Accident Compensation Insurance Act (hereinafter referred to as "small and medium business owner"), shall be the amount determined by the Minister of Employment and Labor; and the industrial accident insurance premium rate shall be the industrial accident insurance premium rate applicable to the relevant business. <Amended by Act No. 10339, Jun. 4, 2010>
(2) Matters necessary for small and medium business owners' applications to purchase insurance policies, reporting, payment, etc. of insurance premiums shall be prescribed by Ordinance of the Ministry of Employment and Labor. <Amended by Act No. 10339, Jun. 4, 2010>
(3) Articles 5 (4), (5) and (7), 6 (3), subparagraph 3 of Article 7, and Article 10 shall apply mutatis mutandis to the formation and termination of an insurance relationship for small and medium business owners.
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 49-2 (Special Cases concerning Self-Employed Persons)
(1) A business owner employing no employee or less than 50 employees, who is a self-employed person meeting the requirements prescribed by Presidential Decree (hereinafter referred to as "self-employed person"), may construe himself/herself as an employee prescribed in this Act and purchase an employment insurance policy with approval from COMWEL.
(2) Even where a self-employed person who has purchased an insurance policy under paragraph (1) employs at least 50 employees, he/she shall be deemed insured if he/she intends to maintain the insured status.
(3) The amount of remuneration used as the basis for calculating the insurance premiums for self-employed persons, shall be determined and publicly notified by the Minister of Employment and Labor, taking into account income, levels of remuneration, etc. of self-employed persons.
(4) Where a self-employed person intends to apply for approval for the purchase of an insurance policy pursuant to paragraph (1), he/she shall select any of the amounts of remuneration publicly notified pursuant to paragraph (3), taking into account the level of benefits he/she desires to receive.
(5) Where a self-employed person intends to change the amount of remuneration selected pursuant to paragraph (4) in the following insurance year, he/she may file an application with COMWEL to change the amount of remuneration by selecting any of the amounts of remuneration publicly notified pursuant to paragraph (3), by December 20 of the immediately preceding year.
(6) Notwithstanding Article 13 (2) and (4), the employment insurance premium for employment security and vocational skills development programs as well as for unemployment benefits that must be paid by a self-employed person, shall be the amount calculated by multiplying the amount of remuneration selected pursuant to paragraph (4) or (5), by the employment insurance premium rate referred to in paragraph (7). In such cases, where an insurance relationship is formed or terminated in the middle of a month, the relevant employment insurance premium shall be calculated on a daily basis.
(7) The employment insurance premium rate applicable to self-employed persons shall be determined by Presidential Decree within the limit of 30/1,000 in consideration of trends for insurance balance, economic conditions, etc., by classifying it into the insurance premium rate for employment security and vocational skills development programs and the insurance premium rate for unemployment benefits. In such cases, the employment insurance premium rate shall be determined or changed after deliberation by the Employment Insurance Committee established under Article 7 of the Employment Insurance Act.
(8) The employment insurance premium referred to in paragraph (6), shall be imposed by COMWEL and collected by the Health Insurance Service each month.
(9) A self-employed person who is an employment insurance policyholder shall pay the insurance premium imposed each month, by the 10th day of the following month.
(10) Where a self-employed person who is an employment insurance policyholder fails to pay the monthly employment insurance premium imposed on him/her for three consecutive months, the relevant insurance relationship shall be terminated on the day immediately following the insured period to which the finally paid employment insurance premium belongs: Provided, That this shall not apply where the relevant self-employed person proves that he/she was unable to pay the employment insurance premium due to a natural disaster or any other extenuating circumstances.
(11) Matters necessary for self-employed persons' applications to purchase employment insurance policies, approvals therefor, reporting, payment, etc. of insurance premiums shall be prescribed by Ordinance of the Ministry of Employment and Labor.
(12) Any of the following relevant subparagraphs shall apply mutatis mutandis to an insurance relationship, etc. for self-employed persons; and in such cases, "business owner" shall be construed as "self-employed person":
1. Article 5 (5) (excluding the latter part of the same paragraph) and (7), subparagraph 3 of Article 7, and subparagraphs 1 through 3 of Article 10, shall apply mutatis mutandis to the formation and termination of an insurance relationship for self-employed persons;
2. Articles 23 (1), (2) and (4), 25, 26-2, 27, 28, 28-7, and 29 shall apply mutatis mutandis to the allocation and return of overpaid insurance premiums, etc.; collection of, and an overdue notice on, arrears; and disposition on default or deficits, for self-employed persons;
3. Article 32 shall apply mutatis mutandis to service of documents relating to insurance premiums and other money collectable under this Act, to self-employed persons.
[This Article Wholly Amended by Act No. 10894, Jul. 21, 2011]
 Article 49-3 (Special Cases concerning Persons in Special Types of Employment)
(1) The amount of remuneration used as the basis for calculating the industrial accident insurance premiums for persons in special types of employment and relevant business owners, who are subject to industrial accident insurance under Article 125 of the Industrial Accident Compensation Insurance Act, shall be the amount determined and publicly notified by the Minister of Employment and Labor; and the industrial accident insurance premium rate shall be the industrial accident insurance premium rate applicable to the relevant business. <Amended by Act No. 10339, Jun. 4, 2010>
(2) Each half of the industrial accident insurance premium referred to in paragraph (1), shall be borne by the relevant business owner and person in special types of employment, respectively: Provided, That in cases of persons in special types of employment who engage in the types of work prescribed by Presidential Decree in consideration of the degree, etc. of employment dependence, the relevant business owner shall bear the industrial accident insurance premium.
(3) Where a person in special types of employment bears the industrial accident insurance premium under the main sentence of paragraph (2), the relevant business owner shall report and pay the industrial accident insurance premium, as prescribed by Ordinance of the Minister of Employment and Labor; and the person in special types of employment shall pay the business owner the equivalent of the industrial accident insurance premium. <Amended by Act No. 10339, Jun. 4, 2010>
(4) A business owner may withhold the equivalent of the industrial accident insurance premium to be borne by a person in special types of employment under the main sentence of paragraph (2), from the money and goods to be provided for such person in special types of employment. In such cases, the business owner shall issue a statement of deduction to the person in special types of employment.
(5) Matters necessary for exempting persons in special types of employment from industrial accident insurance, requesting reapplication, and reporting any change in the industrial accident insurance relationship shall be prescribed by Ordinance of the Ministry of Employment and Labor. <Amended by Act No. 10339, Jun. 4, 2010>
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
 Article 49-4 (Special Cases concerning Recipients Prescribed in the National Basic Living Security Act)
(1) A recipient defined in subparagraph 2 of Article 2 of the National Basic Living Security Act who participates and engages in paid work for a business subject to employment insurance under Article 113-2 of the Employment Insurance Act, shall be construed as an employee subject to this Act; and a livelihood security agency defined in subparagraph 4 of Article 2 of the National Basic Living Security Act (referring to an institution entrusted with the relevant business, if the business is outsourced under Article 15 (2) of the same Act) shall be construed as a business owner subject to this Act.
(2) The amount of remuneration used as the basis for calculating the employment insurance premiums for policyholders in the business referred to in paragraph (1), shall be the money they have received in return for participating in the business prescribed in the same paragraph.
(3) Where a recipient referred to in paragraph (1) is an eligible recipient referred to in Article 8 (2) of the National Basic Living Security Act, the employment insurance premium for the recipient shall be the amount calculated by multiplying the amount of remuneration referred to in paragraph (2), by the insurance premium rate for employment security and vocational skills development programs referred to in Article 14 (1), notwithstanding Article 13 (2) and (4). <Amended by Act No. 14495, Dec. 27, 2016>
[This Article Newly Inserted by Act No. 10894, Jul. 21, 2011]
 Article 49-5 (Special Cases concerning Purchase of Industrial Accident Insurance Policy by Industrial Accident Insurance Management Organization)
(1) Persons operating a labor supply business pursuant to Article 33 of the Employment Security Act (hereinafter referred to as "labor supply business entities"); business owners or the owners of goods supplied with employees from any labor supply business entity; an organization consisting of such business owners or owners of goods; or any other corporation or organization related to the labor supply business intends to establish an organization which is to become an industrial accident insurance policyholder (hereinafter referred to as "industrial accident insurance management organization"), it shall obtain approval from COMWEL.
(2) The industrial accident insurance management organization shall have the status as a policyholder referred to in Article 5 (3) from the day following the date it files an application for approval with COMWEL, and the industrial accident insurance relationship shall commence on the day.
(3) The industrial accident insurance relationship of the industrial accident insurance management organization shall be terminated in any of the following cases, and the date the insurance relationship is terminated shall be classified as follows:
1. Where the industrial accident insurance management organization obtains approval from COMWEL to terminate its status as a policyholder: The day following the date obtains approval therefor from COMWEL;
2. Where COMWEL deems that the industrial accident insurance management organization is unable to continuously maintain the industrial accident insurance relationship because the organization is not actually operated or due to any other ground and thus, it terminates the insurance relationship: The day following the date COMWEL notify its decision to terminate the insurance relationship.
(4) Where the industrial accident insurance management organization changes any matters approved pursuant to paragraph (1), it shall report such change to COMWEL.
(5) The industrial accident insurance premium to be paid by the industrial accident insurance management organization, shall be calculated based on the aggregate of remunerations paid to employees by a labor supply business entity, etc. constituting the industrial accident insurance management organization.
(6) A labor supply business entity, etc. constituting the industrial accident insurance management organization, shall be jointly or severally liable to pay the industrial accident insurance premium, additional dues, arrears, expenses for disposition on default, and money collectable under this Act.
(7) COMWEL may construe the industrial accident insurance management organization as an insurance business agency and thus, subsidize collection expenses or grant any other subsidies to such organization, as prescribed by Presidential Decree.
(8) Matters necessary for the requirements for approval, procedures for obtaining approval under paragraph (1), and reports referred to in paragraph (4) shall be prescribed by Ordinance of the Ministry of Employment and Labor.
[This Article Newly Inserted by Act No. 10894, Jul. 21, 2011]
CHAPTER VI PENALTY PROVISIONS
 Article 49-6 (Penalty Provisions)
(1) A person violating Article 29-3 (6) shall be punished by imprisonment with labor for not more than five years or by a fine not exceeding 30 million won. In such cases, imprisonment with labor and a fine may be imposed concurrently.
[This Article Newly Inserted by Act No. 9896, Dec. 30, 2009]
 Article 49-7 (Joint Penalty Provisions)
If the representative of a corporation, or an agent or employee of, or any other person employed by, a corporation or an individual commits any offense under Article 49-6 in connection with the affairs of the corporation or individual, not only shall such offender be punished accordingly, but the corporation or individual shall also be punished by a fine under the relevant provisions: Provided, That this shall not apply where such corporation or individual has not been negligent in giving due attention and supervision over the relevant affairs to prevent such offense. <Amended by Act No. 10894, Jul. 21, 2011>
[This Article Newly Inserted by Act No. 9896, Dec. 30, 2009]
 Article 50 (Administrative Fines)
Any of the following persons shall be subject to an administrative fine not exceeding three million won: <Amended by Act No. 9989, Jan. 27, 2010>
1. A person who fails to report, or falsely reports, the insurance relationship referred to in Article 11; any change in the insurance relationship referred to in Article 12; the total remuneration, etc. referred to in Article 16-10; the estimated insurance premium referred to in Article 17; or the finalized insurance premium referred to in Article 19;
2. A person who refuses to provide financial transaction information without any justifiable grounds, upon receipt of a request for the provision thereof under Article 29-3 (1);
3. A person who fails to report, or falsely report; or who fails to submit relevant documents, or submits false documents, in response to the request referred to in Article 44;
4. A person who falsely responds to inquiries referred to in Article 45 (1); or who refuses, interferes with, or evades an inspection conducted under the same paragraph.
(2) A person who fails to keep the books or other documents referred to in Article 36, or makes false entries therein, shall be subject to an administrative fine not exceeding 500 thousand won;
(3) An administrative fine referred to in paragraph (1) or (2) shall be imposed and collected by the Minister of Employment and Labor, as prescribed by Presidential Decree. <Amended by Act No. 10339, Jun. 4, 2010>
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
ADDENDA
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 2005.
Article 2 (General Applicability to Insurance Premiums, etc.)
The former Employment Insurance Act or Industrial Accident Compensation Insurance Act, shall apply to insurance premiums and other money collectable that have been, or must be, collected or paid pursuant to the former Employment Insurance Act or Industrial Accident Compensation Insurance Act.
Article 3 (Applicability to Arrears)
Article 25 shall begin to apply from arrears of the insurance premium, for which the payment deadline referred to in Articles 17 through 22 has passed after this Act enters into force.
Article 4 (Special Cases concerning Reporting on Insurance Relationship for Subcontractors)
Where a subcontractor specified in the main sentence of Article 9 (5) of the former Employment Insurance Act or the main sentence of Article 9 (1) of the former Industrial Accident Compensation Insurance Act reports the formation of an insurance relationship pursuant to Article 11, as at the time this Act enters into force, he/she may submit a report on the formation of an insurance relationship by February 15, 2005, notwithstanding Article 11.
Article 5 (Transitional Measures concerning Date of Formation of Insurance Relationship)
Where a person files an application to purchase an insurance policy under the provisions of the former Employment Insurance Act or Industrial Accident Compensation Insurance Act before this Act enters into force, and then obtains approval therefor from COMWEL after this Act enters into force, the relevant insurance relationship shall be deemed formed pursuant to subparagraph 3 of Article 7.
Article 6 (Transitional Measures concerning Payment Deadline for Finalized Insurance Premiums)
The payment deadline for the finalized insurance premium for a business for which the insurance relationship is terminated before this Act enters into force, shall be governed by the provisions of the former Employment Insurance Act or Industrial Accident Compensation Insurance Act.
Article 7 (Transitional Measures concerning Insurance Affairs Associations)
A person who has obtained authorization for an insurance business affairs association from COMWEL under Article 64 of the former Employment Insurance Act, or a person who has obtained authorization for an industrial accident compensation insurance affairs association from COMWEL under Article 58 of the former Industrial Accident Compensation Insurance Act, as at the time this Act enters into force, shall be deemed to have obtained authorization for an insurance business agency from COMWEL pursuant to Article 33 (2) of this Act.
Article 8 (Transitional Measures concerning Administrative Fines)
The provisions of the former Employment Insurance Act or Industrial Accident Compensation Insurance Act, shall apply to an administrative fine imposed for any act done before this Act enters into force.
Article 9 (Transitional Measures concerning Dispositions, etc.)
Acts done by or toward COMWEL under the former Employment Insurance Act or Industrial Accident Compensation Insurance Act, as at the time this Act enters into force, shall be deemed acts done by or toward COMWEL under this Act which correspond thereto.
Article 10 Omitted.
Article 11 (Relationship with Other Statutes)
Any citation of the former Employment Insurance Act or 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 Act or the corresponding provisions hereof in lieu of the former provisions, if such corresponding provisions exist herein.
ADDENDUM <Act No. 7300, Dec. 31, 2004>
(1) (Enforcement Date) This Act shall enter into force on January 1, 2005.
(2) (Special Cases concerning Reports on Formation of Insurance Relationship subject to Blanket Application for Same Type of Business) Where a person exempt from blanket application pursuant to Article 10-2 (1) of the former Employment Insurance Act or Article 8 (1) of the former Industrial Accident Compensation Insurance Act, as at the time this Act enters into force, becomes subject to blanket application pursuant to Article 8 (1), he/she may report the formation of an insurance relationship subject to blanket application by February 15, 2005, notwithstanding the amended provisions of Article 11 (2).
ADDENDA <Act No. 7706, Dec. 7, 2005>
(1) (Enforcement Date) This Act shall enter into force on January 1, 2006.
(2) (Transitional Measures following Integration of Employment Security Programs and Vocational Skills Development Programs) The insurance premium and other money collectable for employment security programs and those for vocational skills development programs previously or currently collected under the former provisions, as at the time this Act enters into force, shall be deemed previously or currently collected as the insurance premium and other money collectable for the employment security and vocational skills development programs under the amended provisions of Article 13 (1) 1.
(3) (Transitional Measures concerning Insurance Premiums for Employment Security Programs and Vocational Skills Development Programs) The former provisions shall apply to the insurance premium and other money collectable for employment security programs and those for vocational skills development programs that must be collected under the former provisions before this Act enters into force.
ADDENDA <Act No. 8117, Dec. 28, 2006>
Article 1 (Enforcement Date)
This Act shall enter into force three months after the date of its promulgation.
Article 2 (Period of Validity of Exemption from Insurance Premiums, Additional Dues and Arrears)
The amended provisions of Article 22-3 shall remain in force until December 31, 2009.
Article 3 (Applicability to Blanket Application for Contracted Business for which Business Owner in Foreign Country Is Original Contractor)
The amended provisions of Article 9 (2) shall begin to apply from the first business owner who concludes a subcontract with a business owner in a foreign country, after this Act enters into force.
Article 4 (Applicability to Payment Deadline for Special Insurance Premiums for Businesses subject to Special Treatment in Collection)
The amended provisions of Article 21 (4) shall begin to apply from the first quarter that arrives after this Act enters into force.
Article 5 (Applicability to Partial Exemption from Insurance Premiums, etc.)
The amended provisions of Article 22-3 shall begin to apply from the first policyholder who reports the formation of an insurance relationship.
Article 6 (Applicability to Reduction of Additional Dues)
The provisions concerning the reduction of additional dues in the amended provisions of Article 24, shall begin to apply from the first business owner who files a revised report on the finalized insurance premium, after this Act enters into force.
Article 7 (Applicability to Collection before Payment Deadline)
The amended provisions of Article 27-2 shall begin to apply from a business owner for whom any ground specified in any subparagraph of Article 27-2 (1) first arises, after this Act enters into force.
Article 8 (Applicability to Installment Payments of Insurance Premiums and Other Money Collectable under This Act)
The amended provisions of Article 27-3 shall begin to apply from the first business owner who purchases an insurance policy, after this Act enters into force.
Article 9 (Transitional Measures following Repeal of Special Cases concerning Reports, Payment and Settlement of Finalized Industrial Accident Insurance Premiums)
Notwithstanding the amended provisions of Article 22, the former provisions shall apply to any construction project, etc. which commences before this Act enters into force.
ADDENDA <Act No. 8373, Apr. 11, 2007>
Article 1 (Enforcement Date)
This Act shall enter into force on the date of its promulgation.
Articles 2 through 7 Omitted.
ADDENDA <Act No. 8429, May 11, 2007>
Article 1 (Enforcement Date)
This Act shall enter into force on the date of its promulgation.
Articles 2 through 7 Omitted.
ADDENDUM <Act No. 8812, Dec. 27, 2007>
This Act shall enter into force on July 1, 2008: Provided, That the amended provisions of Article 21 shall enter into force on January 1, 2008.
ADDENDA <Act No. 8816, Dec. 27, 2007>
Article 1 (Enforcement Date)
This Act shall enter into force on the date of its promulgation.
Articles 2 and 3 Omitted.
ADDENDA <Act No. 8852, Feb. 29, 2008>
Article 1 (Enforcement Date)
This Act shall enter into force on the date of its promulgation. (Proviso Omitted.)
Articles 2 through 7 Omitted.
ADDENDA <Act No. 9617, Apr. 1, 2009>
Article 1 (Enforcement Date)
This Act shall enter into force six months after the date of its promulgation.
Articles 2 through 13 Omitted.
ADDENDA <Act No. 9794, Oct. 9, 2009>
Article 1 (Enforcement Date)
This Act shall enter into force six months after the date of its promulgation.
Article 2 Omitted.
ADDENDA <Act No. 9896, Dec. 30, 2009>
(1) (Enforcement Date) This Act shall enter into force on January 1, 2011: Provided, That the amended provisions of Articles 11 (1), 29-3, 49-4, 49-5, and 50 (1) 2, shall enter into force three months after the date of its promulgation.
(2) (Applicability to Reports on Formation of Insurance Relationship) The amended provisions of Article 11 (1) shall also apply to a business, for which 14 days have not passed since it commenced at the time the same amended provisions enter into force.
(3) (Transitional Measures concerning Determination of Industrial Accident Insurance Premium Rate) Where an industrial accident insurance premium rate is determined under the amended provisions of Article 14 (3) as at the time this Act enters into force, the total wage prescribed in the former provisions shall be deemed the total remuneration, for the period before the enforcement thereof.
ADDENDA <Act No. 9989, Jan. 27, 2010>
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 2011.
Article 2 (General Transitional Measures concerning Insurance Premiums, etc.)
The former provisions shall apply to insurance premiums and other money collectable that have been, or must be, collected or paid under the former provisions, before this Act enters into force.
Article 3 (Transitional Measures concerning Finalized Insurance Premiums)
Notwithstanding the enforcement of this Act, the finalized insurance premium for 2010, shall be reported and paid under the former provisions.
Article 4 (Transitional Measures concerning Other Money Collectable)
Other money collectable, which accrues because the finalized insurance premium referred to in Article 3 of the Addenda has not been reported or paid, shall be collected under the former provisions.
Article 5 (Transitional Measures concerning Dispositions, etc.)
Acts done by or toward COMWEL under the former provisions before this Act enters into force, shall be deemed acts done by or toward the Health Insurance Service.
Article 6 (Transitional Measures concerning Calculation of Insurance Premiums)
Where it is impracticable to calculate the insurance premium under the amended provisions of Article 16-3 because COMWEL is unable to verify the average monthly remuneration of each employee as at the time this Act enters into force, the monthly insurance premium for the period from January to March of 2011 may be calculated by multiplying either the amount, which is calculated by multiplying an amount equivalent to 1/12 of the total wage for the estimated insurance premium for 2010 referred to in Article 17 by the estimated wage increase rate for 2010, or the standard remuneration by the relevant insurance rate: Provided, That where a business owner reports the average monthly remuneration to COMWEL before the payment deadline for the relevant insurance premium, the insurance premium shall be calculated based on the average monthly remuneration reported by such business owner.
Article 7 (Relationship with Other Statutes)
Any citation of the former Act on the Collection of Insurance Premiums, etc. for Employment Insurance and Industrial Accident Compensation Insurance or any provisions thereof, in any other statute as at the time this Decree enters into force, shall be deemed a citation of this Act or the corresponding provisions hereof in lieu of the former provisions, if such corresponding provisions exist herein.
ADDENDA <Act No. 10155, Mar. 22, 2010>
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 2011.
Article 2 Omitted.
ADDENDA <Act No. 10339, Jun. 4, 2010>
Article 1 (Enforcement Date)
This Act shall enter into force one month after the date of its promulgation. (Proviso Omitted.)
Articles 2 through 5 Omitted.
ADDENDA <Act No. 10366, Jun. 10, 2010>
Article 1 (Enforcement Date)
This Act shall enter into force two years after the date of its promulgation.
Articles 2 through 4 Omitted.
ADDENDA <Act No. 10682, May 19, 2011>
Article 1 (Enforcement Date)
This Act shall enter into force on the date of its promulgation.
Articles 2 and 3 Omitted.
ADDENDA <Act No. 10854, Jul. 14, 2011>
Article 1 (Enforcement Date)
This Act shall enter into force on the date of its promulgation. (Proviso Omitted.)
Articles 2 and 3 Omitted.
ADDENDA <Act No. 10894, Jul. 21, 2011>
Article 1 (Enforcement Date)
This Act shall enter into force on the date of its promulgation: Provided, That the amended provisions of Article 49-4 shall enter into force two months after the date of its promulgation; the amended provisions of Article 49-2 shall enter into force six months after the date of its promulgation; and the amended provisions of the proviso to Article 25 (1) and Article 49-5 shall enter into force on January 1, 2012.
Article 2 (Transitional Measures concerning Employee who Receives Money and Goods Construed as Remuneration from Persons other than Business Owner)
Where an employee who receives, from persons other than the relevant business owner, money and goods construed as his/her remuneration under the amended provisions of the proviso to subparagraph 3 of Article 2 or the proviso to Article 13 (2) desires to make the period from January 1, 2011 to the day preceding the enforcement date of this Act recognized as qualifying days in covered employment under Article 41 (1) of the Employment Insurance Act, he/she may file an application as prescribed by the Minister of Employment and Labor within three months from the date this Act enters into force, and then bear the insurance premium for unemployment benefits, of the insurance premiums specified in Article 13 (1) 1, for such period.
Article 3 (Transitional Measures concerning Collection of Small Sum of Arrears)
Notwithstanding the amended provisions of the proviso to Article 25 (1), the former provisions shall apply to the collection of arrears that accrue before this Act enters into force.
Article 4 (Transitional Measures concerning Employment Insurance Policyholders for Employment Security and Vocational Skills Development Programs)
A self-employed person who has purchased an employment insurance policy and thus, acquired an insured status for employment security and vocational skills development programs before this Act enters into force, may continue to maintain his/her insured status only for such programs even after this Act enters into force. In such cases, the former provisions of Article 49-2 (2) through (5) shall apply to the employment insurance premium rate; the amount of remuneration used as the basis for calculating the insurance premium; reporting and payment of the insurance premium; termination, etc. of the relevant insurance relationship, for a person who maintains his/her insured status only in connection with the employment security and vocational skills development programs.
ADDENDA <Act No. 11141, Dec. 31, 2011>
Article 1 (Enforcement Date)
This Act shall enter into force on September 1, 2012. (Proviso Omitted.)
Articles 2 through 22 Omitted.
ADDENDA <Act No. 11269, Feb. 1, 2012>
Article 1 (Enforcement Date)
This Act shall enter into force on the date of its promulgation: Provided, That the amended provisions of Articles 21, 21-2, 22-3, and 22-4 shall enter into force on July 1, 2012; and the amended provisions of Article 16-3 (1) shall enter into force six months after the date of its promulgation.
Article 2 (Period of Validity of Exemption from Employment Insurance Premiums, etc. and Restrictions on Support)
The amended provisions of Articles 22-3 and 22-4 shall remain in force for two years from the date the same amended provisions enter into force.
Article 3 (Special Cases concerning Application of Exemption from Employment Insurance Premiums, etc.)
The amended provisions of Article 22-3 shall not apply where an insurance relationship is formed pursuant to Article 7 after the date of promulgation of this Act, or where the relevant employee acquires an insured status pursuant to Article 13 of the Employment Insurance Act.
ADDENDA <Act No. 11690, Mar. 23, 2013>
Article 1 (Enforcement Date)
(1) This Act shall enter into force on the date of its promulgation.
(2) Omitted.
Articles 2 through 7 Omitted.
ADDENDA <Act No. 11863, Jun. 4, 2013>
Article 1 (Enforcement Date)
This Act shall enter into force on the date of its promulgation: Provided, That the amended provisions of Articles 13 (3) and 15 shall enter into force on January 1, 2014; and the amended provisions of Article 23 (1) shall enter into force six months after the date of its promulgation.
Article 2 (Transitional Measures concerning Allocation and Return of Overpaid Insurance Premiums, etc.)
The former provisions shall apply to the allocation and return of any insurance premiums, etc. overpaid due to any ground that arose before the amended provisions of Article 23 (1) enter into force, notwithstanding the same amended provisions.
ADDENDA <Act No. 12526, Mar. 24, 2014>
Article 1 (Enforcement Date)
This Act shall enter into force six months after the date of its promulgation: Provided, That the amended provisions of Article 21-2 (3) shall enter into force on the date of its promulgation.
Article 2 (Applicability to Payment of Insurance Premiums, etc. by Credit Card, etc.)
The amended provisions of Article 16-12 shall begin to apply from the first insurance premium, etc. reported and notified after this Act enters into force.
Article 3 (Applicability to Recovery of Subsidies)
The amended provisions of Article 21-2 (1) shall begin to apply where subsidies are recovered due to a ground that first arises after this Act enters into force.
Article 4 (Transitional Measures concerning Collection of Arrears)
Notwithstanding the amended provisions of Article 25 (1) or (3), the former provisions shall apply to the collection of arrears relating to insurance premiums or other money collectable unpaid before this Act enters into force.
ADDENDA <Act No. 14495, Dec. 27, 2016>
Article 1 (Enforcement Date)
This Act shall enter into force on the date of its promulgation: Provided, That the amended provisions of Article 21 shall enter into force six months after the date of its promulgation; and the amended provisions of Article 25 shall enter into force one year after the date of its promulgation.
Article 2 (Applicability to Collection of Arrears)
The amended provisions of Article 25 shall begin to apply from the insurance premium and other money collectable, the payment deadline for which arrives first after the enforcement of the same amended provisions.
ADDENDUM <Act No. 14932, Oct. 24, 2017>
This Act shall enter into force on January 1, 2018.