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ACT ON THE COLLECTION OF INSURANCE PREMIUMS 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

Act No. 16268, Jan. 15, 2019

Act No. 16272, Jan. 15, 2019

Act No. 16652, Nov. 26, 2019

Act No. 17428, jun. 9, 2020

Act No. 17603, Dec. 8, 2020

Act No. 17758, Dec. 29, 2020

Act No. 17858, Jan. 5, 2021

CHAPTER I GENERAL PROVISIONS
 Article 1 (Purpose)
The purpose of this Act is to enhance the efficiency of insurance business by prescribing matters necessary for forming and terminating insurance relationships for employment insurance and industrial accident compensation insurance, paying and collecting insurance premiums therefor, and other matters.
[This Article Wholly Amended on Dec. 30, 2009]
 Article 2 (Definitions)
The terms used in this Act are defined as follows: <Amended on Jan. 27, 2010; Jul. 21, 2011>
1. The term "insurance" means either employment insurance prescribed in the Employment Insurance Act, or industrial accident compensation insurance prescribed in the Industrial Accident Compensation Insurance Act;
2. The term "employee" means an employee defined in the Labor Standards Act;
3. The term "remuneration" means an amount remaining after deducting money and goods prescribed by Presidential Decree, from the earned income referred to in Article 20 of the Income Tax Act: Provided, That where an employment insurance premium referred to in Article 13 (1) 1 is collected, money and goods determined and publicly notified by the Minister of Employment and Labor, among money and goods an employee receives from persons other than the relevant business owner during the period of temporary leave or under similar conditions, shall be construed as his or her remuneration;
4. The term "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 or she directly conducts (where a business directly conducted by a person placing an order is contracted according to the progress of the business, such business shall be deemed directly conducted by the person placing an order);
5. The term "subcontractor" means a person who conducts a business fully or partially subcontracted by the 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 on 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 on Jan. 27, 2010; 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. <Jan. 27, 2010>
[This Article Wholly Amended on 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 on Jan. 27, 2010; Jun. 4, 2010; 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 on 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 on 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 on Jun. 4, 2010>
[This Article Wholly Amended on Dec. 30, 2009]
CHAPTER II FORMATION AND TERMINATION OF INSURANCE RELATIONSHIPS
 Article 5 (Policyholders)
(1) The owner and employees (excluding employees exempt from application under Articles 10 and 10-2 of the Employment Insurance Act; hereafter in this Article the same shall apply) of a business subject to the Employment Insurance Act, shall naturally become policyholders of employment insurance under the Employment Insurance Act (hereinafter referred to as "employment insurance"). <Amended on Jan. 15, 2019>
(2) Where the owner of a business exempt from the Employment Insurance Act under the proviso of Article 8 of the same Act acquires approval from COMWEL after obtaining consent from a majority of the relevant employees, the owner and employees of such business may purchase an employment insurance policy. <Amended on Jan. 15, 2019>
(3) The owner of a business subject to the Industrial Accident Compensation Insurance Act, shall naturally become a policyholder of industrial accident compensation insurance under the Industrial Accident Compensation Insurance Act (hereinafter referred to as "industrial accident insurance").
(4) The owner of a business exempt from the Industrial Accident Compensation Insurance Act under the proviso of Article 6 of 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 or she shall obtain prior approval from COMWEL. In such case, the relevant insurance contract shall be terminated after the end of the insurance year during which the insurance contract was concluded.
(6) Where the business owner referred to in paragraph (5) terminates the employment insurance contract, he or she shall obtain consent from a majority of the relevant employees. <Amended on Jan. 15, 2019>
(7) Where COMWEL deems impracticable to continuously maintain an insurance relationship due to the nonexistence of a business entity, etc., it may terminate the insurance relationship.
[This Article Wholly Amended on Dec. 30, 2009]
 Article 6 (Deemed Subscribing to Insurance)
(1) Where a business, the owner and employees of which become policyholders naturally pursuant to Article 5 (1), falls under the category of businesses exempt from application under the proviso of 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 naturally pursuant to Article 5 (3), falls under the category of businesses exempt from application under the proviso of 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) When the owner of a business referred to in Article 5 (1) through (4) no longer has employees (excluding employees exempt from application under Articles 10 and 10-2 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 or she does not have any employee, for a period not exceeding one year from the date he or she no longer has employees. <Amended on Jan. 15, 2019>
(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 on 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 naturally 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 naturally 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 naturally 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 naturally 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 on Dec. 30, 2009]
 Article 8 (Blanket Application for Businesses)
(1) Where each of the businesses operated by a business owner who becomes a policyholder naturally pursuant to Article 5 (1) or (3) meets the following requirements, all of the businesses shall be construed as a single business for the purposes of this Act:
1. The owner of the relevant businesses must be the same person;
2. The period for each business shall be fixed;
3. Types, etc. of the relevant businesses shall meet the requirements prescribed by Presidential Decree.
(2) Where a business owner, other than business owners subject to blanket application under paragraph (1), intends to be subject to this Act by construing all of the businesses satisfying the requirements specified in paragraph (1) 1 (limited to the same type of business prescribed by the Minister of Employment and Labor, in cases of industrial accident insurance) as a single business, he or she shall obtain approval from COMWEL; and where the relevant business owner obtains approval from COMWEL, he or she shall become subject to blanket application from the day following the date COMWEL receives an application for approval for the blanket application relationship from the business owner. In such cases, the business owner shall be continuously subject to blanket application for all of the relevant businesses even during the insurance years following the insurance year, unless the blanket application relationship is terminated pursuant to paragraph (3). <Amended on Jun. 4, 2010>
(3) Where a business owner subject to blanket application under paragraph (2) intends to terminate the blanket application relationship, he or she shall obtain approval from COMWEL. In such cases, the termination of the blanket application relationship shall become effective, starting from the insurance relationship for the following insurance year.
(4) Where a business owner subject to blanket application under paragraph (1) fails to meet the requirements specified in paragraph (1) 3, he or she shall be deemed to have obtained approval for blanket application pursuant to paragraph (2) and thus, subject to this Act; and where the business owner intends to terminate the blanket application relationship, paragraph (3) shall apply.
[This Article Wholly Amended on Dec. 30, 2009]
 Article 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 on Dec. 30, 2009]
 Article 10 (Termination Date of Insurance Relationship)
An insurance relationship shall be terminated on the following relevant days: <Amended on Jan. 15, 2019>
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 or she has not employed any employee (excluding employees exempt from application under Articles 10 and 10-2 of the Employment Insurance Act, in cases of employment insurance).
[This Article Wholly Amended on Dec. 30, 2009]
 Article 11 (Reporting on Insurance Relationship)
(1) A business owner shall report the formation or termination of an insurance relationship to COMWEL, within 14 days from the date the insurance relationship is formed if he or she becomes an insurance policyholder naturally pursuant to Article 5 (1) or (3); and within 14 days from the date the insurance relationship is terminated if it is terminated due to discontinuance, termination, etc. of a business: Provided, That in any of the following businesses, a report on the formation of the relevant insurance relationship shall be filed based on the classification thereof:
1. A business terminated within 14 days from the date the relevant insurance relationship is formed: By the day preceding the date the business is terminated;
2. A business for which the application of the Industrial Accident Compensation Insurance Act is determined based on the number of regular workforce employed for a specified period as prescribed by Presidential Decree, because it is unclear, at the commencement of the business, whether the business is subject to 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 or she starts the first of the relevant businesses if the businesses are subject to blanket application pursuant to Article 8 (1); and within 14 days from the date the blanket application relationship is terminated if it is terminated due to discontinuance, termination, etc. of the businesses subject to blanket application.
(3) The owner of a business subject to blanket application under Article 8 (1) or (2), shall report the commencement or termination of the businesses to COMWEL within 14 days, respectively, from the commencement dates and termination dates (limited to employment insurance, if a report is filed on the termination of a business) of the respective businesses (excluding any business reported pursuant to paragraph (1)): Provided, That in cases of a business terminated within 14 days from the commencement date thereof, a report shall be filed by the day preceding the date the business is terminated.
[This Article Wholly Amended on Dec. 30, 2009]
 Article 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 occurs.
[This Article Wholly Amended on Dec. 30, 2009]
CHAPTER III INSURANCE PREMIUMS
 Article 13 (Insurance Premiums)
(1) In order to cover expenses incurred in operating an insurance business, the following insurance premiums shall be collected from policyholders: <Amended on Jan. 27, 2010>
1. Insurance premiums for employment security and vocational skills development programs, as well as for unemployment benefits (hereinafter referred to as "employment insurance premiums");
2. Insurance premiums for industrial accident insurance (hereinafter referred to as "industrial accident insurance premiums").
(2) The employment insurance premium to be paid by an employee who is an employment insurance policyholder, shall be the amount calculated by multiplying his or her total remuneration, by 1/2 of the insurance premium rate for unemployment benefits referred to in Article 14 (1): Provided, That an employee who is not paid the remuneration defined in the main clause of subparagraph 3 of Article 2 by his or her business owner, shall pay the amount calculated by multiplying the total amount of money and goods construed as his or her remuneration under the proviso of subparagraph 3 of Article 2, by the insurance premium rate for unemployment benefits referred to in Article 14 (1); and an employee, who is paid the remuneration defined in the main clause of subparagraph 3 of Article 2 by his or her business owner during the period of temporary leave or under similar conditions and also constitutes the grounds determined and publicly notified by the Minister of Employment and Labor, shall pay the amount calculated by multiplying the total remuneration paid to him or her during such period or under such conditions, by the insurance premium rate for unemployment benefits referred to in Article 14 (1). <Amended on Jan. 27, 2010; Jul. 21, 2011>
(3) Notwithstanding paragraph (1), insurance premiums for unemployment benefits, of the employment insurance premiums, shall not be collected from persons employed (excluding those who have been eligible beneficiaries before the age of 65 and continue to be employed at or after the age of 65) or self-employed at or after the age of 65 pursuant to Article 10 (2) of the Employment Insurance Act. <Amended on Jun. 4, 2013; Jan. 15, 2019>
(4) The employment insurance premium to be paid by a business owner pursuant to paragraph (1), shall be the aggregate of individual amounts calculated by multiplying the total remuneration (excluding both the total amount of money and goods deemed remuneration and the total remuneration referred to in the proviso of paragraph (2)) of each individual employee engaging in the relevant business who is an employment insurance policyholder, by the following respective insurance premium rates: <Amended on Jul. 21, 2011; Jun. 4, 2013>
1. The insurance premium rate for employment security and vocational skills development programs referred to in Article 14 (1);
2. 1/2 of the insurance premium rate for unemployment benefits.
(5) The industrial accident insurance premium to be paid by a business owner pursuant to paragraph (1), shall be the aggregate of individual amounts calculated by multiplying the total remuneration of each individual employee engaging in a business operated by such business owner, by the following industrial accident insurance premium rates: Provided, That where falling under Article 37 (4) of the Industrial Accident Compensation Insurance Act, the amount shall be calculated by multiplying only the industrial accident insurance premium rate referred to in subparagraph 1: <Amended on Jun. 4, 2013; Oct. 24, 2017>
1. The industrial accident insurance premium rate applied to the same business type as those under Article 14 (3) through (6);
2. The industrial accident insurance premium rate under Article 14 (7).
(6) Where it is impracticable to determine an estimated total remuneration referred to in Article 17 (1) or the total remuneration referred to in Article 19 (1), such remuneration may be determined on the basis of the ratio of labor determined and publicly notified by the Minister of Employment and Labor, as prescribed by Presidential Decree. <Amended on Jun. 4, 2010>
[This Article Wholly Amended on Dec. 30, 2009]
 Article 14 (Determination of Insurance Premium Rates)
(1) The employment insurance premium rate shall be determined by Presidential Decree within the limit of 30/1,000 based on trends for insurance balance, economic conditions, etc., by classifying it into the insurance premium rate for employment security and vocational skills development programs and the insurance premium rate for unemployment benefits.
(2) The employment insurance premium rate referred to in paragraph (1), if it is to be determined or altered, shall undergo deliberation by the Employment Insurance Committee established under Article 7 of the Employment Insurance Act.
(3) The industrial accident insurance premium rate for occupational accidents under Article 37 (1) 1, 2 and 3 (a) of the Industrial Accident Compensation Insurance Act (hereafter referred to as “industrial accident insurance premium rate” in paragraphs (4) through (6)) shall be determined by Ordinance of the Ministry of Employment and Labor for each type of business, based on the ratio of the total industrial accident insurance benefits to the total remuneration during the preceding three years from June 30 each year, in consideration of an amount required for industrial accident insurance benefits, including pensions, etc. specified in the Industrial Accident Compensation Insurance Act, and expenses incurred in preventing accident and promoting the welfare of affected employees. In such case, insurance benefits paid on grounds of occupational accidents under Article 37 (1) 3 (b) shall not be included in the total industrial accident insurance benefits. <Amended on Jun. 4, 2010; Oct. 24, 2017>
(4) Notwithstanding paragraph (3), the industrial accident insurance premium rate of a business for which three years have not passed since an industrial accident insurance relationship was formed, shall be separately determined by the Minister of Employment and Labor for each type of business, after deliberation by the Industrial Accident Compensation Insurance and Prevention Deliberation Committee established under Article 8 of the Industrial Accident Compensation Insurance Act, as prescribed by Ordinance of the Ministry of Employment and Labor. <Amended on Jun. 4, 2010>
(5) Where the Minister of Employment and Labor determines the industrial accident insurance premium rate pursuant to paragraph (3), he or she shall ensure that the industrial accident insurance premium rate of a particular type of business does not exceed 20 times the average industrial accident insurance premium rate of all businesses. <Amended on Jun. 4, 2010>
(6) Where the industrial accident insurance premium rate of a particular type of business determined pursuant to paragraph (3) is raised or lowered, the Minister of Employment and Labor shall adjust it by up to 30/100 of the industrial accident insurance premium rate for the immediately preceding insurance year. <Amended on Jun. 4, 2010>
(7) The industrial accident insurance premium rate for occupational accidents under Article 37 (1) 3 (b) of the Industrial Accident Compensation Insurance Act shall be determined, no matter what type of business is, by Ordinance of the Ministry of Employment and Labor, taking into account the amount required for industrial accident insurance benefits including pensions for the accidents pursuant to the same Act, the costs required for accident prevention or improvement of welfare for affected employees, etc. <Newly Inserted on Oct. 24, 2017>
[This Article Wholly Amended on Dec. 30, 2009]
 Article 15 (Special Cases concerning Insurance Premium Rates)
(1) In cases of a business prescribed by Presidential Decree for which three years have passed as of September 30 each year since an employment insurance relationship was formed, if the ratio of the amount of unemployment benefits to the insurance premium for the relevant unemployment benefits during the three years before September 30 of the relevant year constitutes the ratio prescribed by Presidential Decree, the rate raised or lowered based on the standard prescribed by Presidential Decree by up to 40/100 of the insurance premium rate for unemployment benefits applicable to such business, may be set as the insurance premium rate for unemployment benefits for such business for the following insurance year, notwithstanding Article 14 (1).
(2) In cases of a business prescribed by Presidential Decree for which three years have passed as of June 30 each year since an industrial accident insurance relationship was formed, if the ratio of the amount of industrial accident insurance benefits (excluding insurance benefits paid on grounds of occupational accidents under Article 37 (1) 3 (b) of the Industrial Accident Compensation Insurance Act) to the industrial accident insurance premium (excluding the amount calculated by multiplying the industrial accident insurance premium rate pursuant to Article 13 (5) 2) during the three years before June 30 of the relevant year constitutes the ratio prescribed by Presidential Decree, the rate raised or lowered as prescribed by Presidential Decree by up to 50/100 of the industrial accident insurance premium rate under Article 13 (5) 1 applicable to such business based on the scale of business adding industrial accident insurance premium rate under Article 13 (5) 2, may be set as the industrial accident insurance premium rate for such business for the following insurance year, notwithstanding Article 14 (3) and (4). <Amended on Oct. 24, 2017>
(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 on Jun. 4, 2013; 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 on 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 on 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 on Jun. 4, 2013; Act Nos. 16268 & 16272, Jan. 15, 2019>
1. Where accident prevention activities are recognized by fraud or other improper means;
2. Where any serious accident defined in subparagraph 2 of Article 2 of the Occupational Safety and Health Act occurs during the recognition period for accident prevention activities: Provided, That this shall not apply to any accident prescribed by Presidential Decree, which is not directly related to the duties of business owners referred to in Article 5 of the Occupational Safety and Health Act;
3. Where any other grounds prescribed by Presidential Decree exist, such as where it is impracticable to recognize that the purpose of accident prevention activities has been accomplished.
(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 on 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 on Jun. 4, 2013>
(9) The Minister of Employment and Labor may entrust his or 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 on 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 on Jun. 4, 2013>
[This Article Wholly Amended on Dec. 30, 2009]
 Article 16 (Withholding of 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 or 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 or 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 on 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 on Jul. 21, 2011>
[This Article Wholly Amended on 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 on Jan. 27, 2010]
 Article 16-3 (Calculation of Monthly Insurance Premiums)
(1) Monthly insurance premiums imposed by COMWEL pursuant to Article 16-2 (1) (hereinafter referred to as "monthly insurance premiums") shall be calculated by adding up the average monthly remuneration per individual of employees, the artists falling under Article 77-2 (1) of the Employment Insurance Act (hereinafter referred to as "artists"), or workers falling under Article 77-6 (1) of the same Act multiplied by the employment insurance rate and the industrial accident insurance premium rate, respectively: Provided, That, for persons prescribed by Presidential Decree, such as daily workers for whom it is impracticable to calculate the average monthly remuneration, the amount calculated as prescribed by Presidential Decree shall be deemed the average monthly remuneration per individual. <Amended on Jun. 9, 2020; Jan. 5, 2021>
(2) The average monthly remuneration under paragraph (1) shall be calculated based on the remuneration paid by the business owner and money and goods under the proviso of subparagraph 3 of Article 2. In such cases, the method of calculating the average monthly remuneration, the applicable period, the standards for the minimum amount, etc. shall be prescribed by Presidential Decree. <Amended on Jun. 9, 2020>
(3) Deleted. <Jun. 9, 2020>
(4) Deleted. <Jun. 9, 2020>
[This Article Newly Inserted on Jan. 27, 2010]
 Article 16-4 (Calculation of Monthly Insurance Premiums on Pro Rata Basis)
Where an employee falls under any of the following cases, the monthly insurance premium for such employee shall be calculated on a pro rata 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 on 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 on Jan. 27, 2010]
 Article 16-6 (Calculation of Monthly Insurance Premiums Based on Investigation)
(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 on 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 on 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 on 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. Due date for and place of 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 on 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 on Jun. 4, 2010>
[This Article Newly Inserted on Jan. 27, 2010]
 Article 16-9 (Settlement of Insurance Premiums)
(1) COMWEL shall calculate insurance premium that a business owner shall actually pay by adding up the amount obtained by multiplying the total remuneration of each individual of employees reported by the business owner pursuant to Article 16-10 (1), (2), or (4) by the insurance premium rate. In such cases, excluded herefrom are cases where a person who has paid the insurance premium under Article 48-2 (6) or 48-4 (3) has paid the insurance premium of a business owner, artist or worker through withholding. <Amended on Jun. 4, 2013; Jan. 15, 2019; Jun. 9, 2020; Jan. 5, 2021>
(2) Where a business owner fails to report the total remuneration referred to in Article 16-10 (1), (2), or (4) or falsely reports it, COMWEL shall calculate the insurance premium referred to in paragraph (1) by applying Article 16-6 (1) mutatis mutandis thereto. <Amended on Jan. 15, 2019>
(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 on Jan. 27, 2010]
 Article 16-10 (Reporting on Total Remuneration)
(1) A business owner shall report to COMWEL the total remuneration, etc. paid to employees, artists, or workers in the previous year, by March 15 each year. In such cases, excluded herefrom are cases where a person who has paid the insurance premium under Article 48-2 (6) or 48-4 (3) has paid the insurance premium of a business owner, artist or worker through withholding. <Amended on Feb. 1, 2012; Jun. 9, 2020; Jan. 5, 2021>
(2) Where an insurance relationship is terminated due to discontinuance, termination, etc. of a business, the relevant business owner shall report the total remuneration, etc. paid to employees, artists, or workers to COMWEL, within 14 days from the date the insurance relationship is terminated. <Amended on Jun. 9, 2020; Jan. 5, 2021>
(3) In any of the following cases, a business owner shall report the name, address, etc. of an employee, artist or worker to COMWEL by the 15th day of the month in which the relevant employee is employed or the relevant artist or worker begins to provide labor: Provided, That a report need not be submitted with respect to employees prescribed by Presidential Decree, such as those whose contractual work hours are less than 60 hours for a month. <Amended on Jan. 5, 2021>
1. When it employs a new employee;
2. When a contract related culture and arts services under Article 77-2 (1) of the Employment Insurance Act (hereinafter referred to as "contract related to culture and arts services") is concluded;
3. When a labor contract (hereinafter referred to as "labor contract") is concluded under Article 77-6 (1) of the Employment Insurance Act;
(4) In any of the following cases, a business owner shall report to COMWEL the total remuneration paid to the relevant employee, artist, or worker, employment relationship, or the expiration date of a contract or labor contract related to culture and arts services, etc. by the 15th day of the month following the month in which the relevant employment relationship or contract expires: <Amended on Jan. 5, 2021>
1. When he or she terminates an employment relationship with an employee;
2. When he or she has completed a contract related to culture and arts services with an artist;
3. When a labor contract is terminated with a worker.
(5) Where any ground prescribed by Presidential Decree, such as temporary leave of an employee, artist or worker or his or her transfer to another place of business, arises, the relevant business owner shall report such fact to COMWEL, within 14 days from the date such ground arises. <Amended on Jun. 9, 2020; Jan. 5, 2021>
(6) Matter to be reported, the method and procedures for reporting under paragraphs (1) through (5), and other necessary matters shall be prescribed by Presidential Decree.
(7) Where a business owner, or the person placing an order or an original contractor has reported matters referred to in paragraphs (3) through (5) to the Minister of Employment and Labor pursuant to Articles 15, 77-2 (3), 77-5 (1) and 77-10 (1), the report referred to in paragraphs (3) through (5) may be omitted. <Amended on Jan. 5, 2021>
(8) A business owner required to report the matters specified in paragraphs (1) through (5) shall do so by using information and communications networks or by submitting the relevant report in electronic recording media, such as compact discs: Provided, That a business owner of such size as prescribed by Presidential Decree may file a relevant report in writing. <Amended on Jun. 9, 2020>
[This Article Newly Inserted on Jan. 27, 2010]
 Article 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 or 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 on Jun. 4, 2010; Jun. 4, 2013>
[This Article Newly Inserted on Jan. 27, 2010]
 Article 16-12 (Payment of Insurance Premiums by Credit Card)
(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 on 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 on Mar. 24, 2014]
 Article 17 (Reporting and Payment of Estimated Insurance Premiums for Construction Business)
(1) The owner of a business referred to in Article 16-2 (2) (hereafter in Articles 17 through 19, the same shall apply) shall report and pay to COMWEL, the amount (hereinafter referred to as "estimated insurance premium") calculated by multiplying the estimated total remuneration (the total remuneration paid to employees employed in the previous year, in cases prescribed by Presidential Decree) to be paid to employees (excluding employees exempt from application under Articles 10 and 10-2 of the Employment Insurance Act, where the employment insurance premium is calculated; hereafter in this Article, the same shall apply) who are to be employed during each insurance year (the period from the date of formation of an insurance relationship to the end of the relevant insurance year, if the insurance relationship is formed during the insurance year), by the employment insurance rate and the industrial accident insurance premium rate, respectively, by not later than March 31 of the relevant insurance year (70 days from the date of formation of an insurance relationship if the insurance relationship is formed during the insurance year; and the day preceding the date the relevant business is terminated, in cases of a fixed-period business which is terminated within 70 days, such as construction projects), as prescribed by Presidential Decree: Provided, That where the deadline for reporting and paying estimated insurance premiums for the relevant insurance year is later than the deadline for reporting and paying finalized insurance premiums referred to in Article 19, the deadline for reporting and paying finalized insurance premiums for the relevant insurance year, shall be the deadline for reporting and paying estimated insurance premiums for the relevant insurance year. <Amended on Jan. 27, 2010; Jan. 15, 2019>
(2) Where a business owner fails to report under paragraph (1) or where matters are falsely reported, COMWEL shall investigate the facts to calculate and collect the estimated insurance premium; and where any amount has already been paid, it shall collect a shortage.
(3) A business owner may pay the estimated insurance premium referred to in paragraph (1) in installments, as prescribed by Presidential Decree.
(4) Where a business owner fully pays the estimated insurance premium subject to installment payments under paragraph (3), by the payment deadline referred to in paragraph (1), an amount prescribed by Ordinance of the Ministry of Employment and Labor up to 5/100 of the estimated insurance premium shall be reduced. <Amended on Jan. 27, 2010; Jun. 4, 2010>
(5) Where the estimated insurance premium already reported exceeds the estimated insurance premium to be reported under this Act (excluding cases specified in Article 18 (2)), the relevant business owner who has reported the estimated insurance premium within the deadline referred to in paragraph (1), may file an application with COMWEL for correction of the estimated insurance premium initially reported, within one year after the deadline referred to in paragraph (1).
(6) Matters necessary for applications to correct the estimated insurance premium under paragraph (5) and to notify the results thereof, shall be prescribed by Presidential Decree.
[This Article Wholly Amended on Dec. 30, 2009]
[Title of This Article Amended on Jul. 27, 2010]
 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 on 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 on Jan. 27, 2010>
[This Article Wholly Amended on Dec. 30, 2009]
 Article 19 (Reporting, Payment, and Settlement of Finalized Insurance Premiums for Construction Business)
(1) A business owner shall report to COMWEL, the amount (hereinafter referred to as "finalized insurance premium") calculated by multiplying the total remuneration paid (including the amount determined to be paid) to employees (excluding employees exempt from application under Articles 10 and 10-2 of the Employment Insurance Act, where the employment insurance premium is calculated) who were employed by the end of each insurance year (the day preceding the date an insurance relationship is terminated, if the insurance relationship is terminated during the insurance year), by the employment insurance premium rate and the industrial accident insurance premium rate, respectively, by not later than March 31 of the following insurance year (30 days from the date an insurance relationship is terminated, in cases of a business the insurance relationship of which is terminated during the insurance year), as prescribed by Presidential Decree: Provided, That where a business owner is the State or a local government, it may file a report by the end of the relevant insurance year (30 days from the date an insurance relationship is terminated, in cases of a business the insurance relationship of which is terminated during the insurance year). <Amended on Jan. 27, 2010; Jan. 15, 2019>
(2) Where the amount of the estimated insurance premium paid or additionally collected pursuant to Article 17 or 18 (1) exceeds the amount of the finalized insurance premium referred to in paragraph (1), COMWEL shall return the excess amount to the relevant business owner; and where the former is less than the latter, the relevant business owner shall pay the shortage by not later than March 31 of the following insurance year (30 days from the date an insurance relationship is terminated, in cases of a business the insurance relationship of which is terminated during the insurance year): Provided, That where a business owner is the State or a local government, it may pay it by the end of the relevant insurance year (30 days from the date the insurance relationship is terminated, in cases of a business the insurance relationship of which is terminated during the insurance year).
(3) Where the deadline for reporting and paying finalized insurance premiums for the relevant insurance year is later than the deadline for reporting and paying finalized insurance premiums for the following insurance year, the deadline for reporting and paying finalized insurance premiums for the following insurance year, shall be the deadline for reporting and paying finalized insurance premiums for the relevant insurance year, notwithstanding paragraphs (1) and (2).
(4) Where a business owner fails to report under paragraph (1) or where matters are falsely reported, COMWEL shall investigate the facts to calculate the finalized insurance premium; and then collect all of the finalized insurance premium from a business owner who has not paid the estimated insurance premium, and shall return the excess amount to, or collect the shortage from, a business owner who has paid the estimated insurance premium, if any difference exists between the estimated insurance premium already paid and the finalized insurance premium. In such case, where COMWEL investigates the facts, it shall notify the relevant business owner of its investigation plan in advance.
(5) Where the finalized insurance premium already reported is less than the finalized insurance premium to be reported under this Act, the relevant business owner who has reported the finalized insurance premium by the deadline referred to in paragraph (1), may file a revised report on the finalized insurance premium before the investigation plan is notified under the latter part of paragraph (4).
(6) Matters necessary for entries in a revised report on the finalized insurance premium and procedures for filing the report, shall be prescribed by Ordinance of the Ministry of Employment and Labor. <Amended on Jun. 4, 2010>
(7) Article 17 (5) and (6) shall apply mutatis mutandis to reports on the finalized insurance premium under paragraph (1). In such case, "estimated insurance premium" in Article 17 (5) and (6), shall be construed as "finalized insurance premium".
[This Article Wholly Amended on Dec. 30, 2009]
[Title of This Article Amended on Jul. 27, 2010]
 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 on 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 on Jan. 27, 2010; Jun. 4, 2010>
[This Article Wholly Amended on 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 on 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 on Dec. 27, 2016>
[This Article Newly Inserted on Feb. 1, 2012]
 Article 21-2 (Restitution 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 on 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, 27-2, 27-3, 28, 28-2 through 28-7, 29, 29-2, 29-3 and 30 shall apply mutatis mutandis to restitution under paragraph (1). In such cases, the "Health Insurance Service" shall be construed as the "COMWEL." <Amended on Mar. 24, 2014; Jan. 5, 2021>
(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 on Feb. 1, 2012]
 Article 22 Deleted. <Dec. 28, 2006>
 Article 22-2 (Reduction of Insurance Premiums)
(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 on 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 on 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 on Jan. 27, 2010>
[This Article Wholly Amended on Dec. 30, 2009]
 Article 22-3 (Special Cases concerning Exemption from Industrial Accident Insurance Premiums)
(1) If a business owner who obtains labor from a worker in a special type of employment under Article 125 (1) of the Industrial Accident Compensation Insurance Act reports any of the following, industrial accident insurance premiums, additional charges and arrears (hereinafter referred to as "industrial accident insurance premiums, etc.") may be fully or partially exempted for the period before the date when the business owner obtaining labor from a worker in a special type of employment under Article 125 (1) of the Industrial Accident Compensation Insurance Act makes any of the following reports (referring to a report on, among other things, the date the business obtains labor from a worker in a special type of employment for the first time and on the details of work of such worker; hereinafter the same shall apply). <Amended on Jan. 5, 2021"
1. A report on an insurance relationship formed pursuant to Article 7; or a report on the provision of labor by the relevant worker in a special type of employment pursuant to Article 125 (3) of the Industrial Accident Compensation Insurance Act;
2. A report on the provision of labor by the relevant worker in a special type of employment pursuant to Article 125 (3) of the Industrial Accident Compensation Insurance Act, if the relevant business owner has already filed a report on an insurance relationship formed pursuant to Article 7.
(2) The percentage of exemption of industrial accident insurance premiums, etc. under paragraph (1) shall be in accordance with the following classification: <Newly Inserted on Jan. 5, 2021>
1. Where a business owner files a report under any subparagraph of paragraph (1) by December 31, 2021: All of the industrial accident insurance premiums, etc.;
2. Where a business owner files a report under any subparagraph of paragraph (1) from January 1, 2022 to December 31, 2022: 50/100 of industrial accident insurance premiums, etc.
[This Article Wholly Amended on Feb. 1, 2012]
[Title of This Article Amended on Jan. 5, 2021]
[This Article shall remain effective until December 31, 2022 pursuant to Article 2 of the Addenda (Act No. 17858, Jan. 5, 2021)]
 Article 22-4 (Special Cases concerning Restrictions on Support following Exemption from Industrial Accident Insurance Premiums)
No return-to-work subsidies, vocational adaption training costs, rehabilitation exercise costs referred to in Article 75 of the Industrial Accident Compensation Insurance Act shall be paid to the relevant business owner during the period during which he or she is exempt from industrial accident insurance premiums, etc. pursuant to Article 22-3 (1). <Amended on Jan. 5, 2021>
[This Article Newly Inserted on Feb. 1, 2012]
[Title of This Article Amended on Jan. 5, 2021]
[This Article shall remain effective until December 31, 2022 pursuant to Article 2 of the Addenda (Act No. 17858, Jan. 5, 2021)]
 Article 23 (Allocation and Refund of Overpaid Insurance Premiums)
(1) Where COMWEL intends to refund an amount erroneously paid by a business owner, it shall preferentially allocate the amount to the insurance premium, etc. and recovered subsidy under Article 21-2 (hereinafter referred to as “recovered subsidy”) in the following order, and then determine to refund residual money, if any, to the business owner; and the Health Insurance Service shall pay such residual money to him or her: Provided, That any residual money from the estimated insurance premium referred to in Article 17, the finalized insurance premium referred to in Article 19, or from the money collectable under Article 26, shall be paid by COMWEL: <Amended on Jan. 27, 2010; Jun. 4, 2013; Jan. 15, 2019>
1. Expenses for disposition on default referred to in Article 28 (1);
2. The monthly insurance premium, estimated insurance premium, or finalized insurance premium;
3. Arrears referred to in Article 25 (1) and (3);
4. Additional dues referred to in Article 24;
5. Insurance benefits collectable under Article 26 (1);
6. A recovered subsidy.
(2) In cases falling under paragraph (1), an erroneously paid amount shall be allocated to the employment insurance premium, relevant money collectable, recovered subsidy, and expenses for disposition on default if the amount relates to employment insurance, and to the industrial accident insurance premium, relevant money collectable, and expenses for disposition on default if the amount relates to industrial accident insurance; and where there exist at least two kinds of insurance premiums, recovered subsidy, or other money and expenses for disposition on default collectable under this Act in the same order, priority shall be accorded to the insurance premium, recovered subsidy, or other money and expenses for disposition on default collectable under this Act, the payment deadline for whichever comes first. <Amended on Jan. 15, 2019>
(3) Where industrial accident insurance benefits are paid to a policyholder pursuant to Article 89 of the Industrial Accident Compensation Insurance Act, such benefits shall be preferentially allocated to the industrial accident insurance premium, or other money and expenses for disposition on default collectable under this Act (limited to money collectable and expenses for disposition on default which relate to industrial accident insurance), in the order specified in each subparagraph of paragraph (1); and then any residual money shall be paid to the relevant business owner.
(4) Where COMWEL allocates an erroneously paid amount to the industrial accident insurance premium, recovered subsidy, or other money and expenses for disposition on default collectable under this Act, or refunds the amount to the relevant business owner pursuant to paragraph (1) or (2), it shall add to the erroneously paid amount, an amount calculated based on the interest rate prescribed by Presidential Decree for the period from the date following the following relevant date to the date of allocation or refund thereof: <Amended on Jan. 27, 2010; Jan. 15, 2019>
1. Where an excess amount arises due to erroneous payment; double payment; or revocation of imposition of payment or decision on correction thereof after the payment is made: The relevant payment date;
2. Where an excess amount is refunded pursuant to Article 16-9 (3): The day classified as follows:
(a) Where a business owner reports within a deadline for reporting specified in Article 16-10 (1), (2), or (4): Seven days from such deadline for reporting;
(b) Where a business owner reports after a deadline for reporting specified in Article 16-10 (1), (2), or (4): Seven days from the date the business owner reports;
(c) Where a business owner fails to report as required under Article 16-10 (1), (2), or (4): The last day of the month in which the date COMWEL calculates an insurance premium pursuant to Article 16-9 (2) falls;
3. Where an excess amount arises due to the reduction of an insurance premium under Article 18 (2): Seven days after receipt of an application for reduction of the estimated insurance premium;
4. Where an excess amount is refunded pursuant to Article 19 (2) or (4): Seven days after receipt of a report on the finalized insurance premium.
(5) If COMWEL is unable to refund an amount it determined to refund under paragraph (1) to a business owner due to the death or unknown whereabouts of the business owner or for any cause prescribed by Presidential Decree, COMWEL shall determine that the employment insurance premium paid by an employee of the business owner (excluding employees of the businesses prescribed in Article 16-2 (2); hereafter in this paragraph and paragraph (6), the same shall apply) under Article 13 (2) out of the amount to be refunded shall be refunded directly to the employee upon application of the employee, and the Health Insurance Service shall pay the amount to the employee. <Newly Inserted on Jan. 15, 2019>
(6) If COMWEL finds that an employee received a refunded money under paragraph (5) by fraud or other improper means, COMWEL shall recover the refunded money: Provided, That no amount that does not exceed the amount prescribed by Presidential Decree shall be recovered. <Newly Inserted on Jan. 15, 2019>
(7) Procedures and methods for refund under paragraph (5) and other necessary matters shall be prescribed by Ordinance of the Ministry of Employment and Labor. <Newly Inserted on Jan. 15, 2019>
(8) Articles 27, 28, and 29 shall apply mutatis mutandis to recovery under paragraph (6). In this case, the “Health Insurance Service” shall be construed as “COMWEL”. <Newly Inserted on Jan. 15, 2019>
[This Article Wholly Amended on Dec. 30, 2009]
 Article 23-2 (Allocation of Industrial Accident Insurance-Related Medical Expenses)
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 on 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 on Jan. 27, 2010; Feb. 1, 2012>
(2) Deleted. <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 on Jan. 27, 2010; Feb. 1, 2012>
[This Article Wholly Amended on Dec. 30, 2009]
 Article 25 (Collection of Arrears)
(1) Where a business owner fails to pay the insurance premium or 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 on Jan. 27, 2010; Jul. 21, 2011; Mar. 24, 2014; Dec. 27, 2016>
(2) The arrears referred to in paragraph (1) shall be calculated from the following relevant date: <Amended on 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 on Mar. 24, 2014; 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 on Dec. 27, 2016>
[This Article Wholly Amended on Dec. 30, 2009]
 Article 26 (Collection 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 on Dec. 30, 2009]
 Article 26-2 (Priority Order of Collection of Money Collectable)
Where an overdue insurance premium, recovered subsidy, or other money and expenses for disposition on default collectable under this Act are collected (if money collectable related to employment insurance and money collectable related to industrial accident compensation insurance are collected, they shall be collected at the rate of total amount to be collected for each insurance), the order specified in the subparagraphs of Article 23 (1) shall apply mutatis mutandis to the order of collection thereof. In this case, if there are two or more amounts collectable on the same priority, an amount with an earlier payment deadline shall be collected first.
[This Article Wholly Amended on Jan. 15, 2019]
 Article 27 (Notice and Overdue Notice on Money Collectable)
(1) Where COMWEL or the Health Insurance Service intends to collect any insurance premium (excluding the insurance premiums referred to in Articles 17 (1) and 19 (2)) or other money collectable under this Act, it shall notify, in writing, the person liable for payment of the amount to be collected as well as the payment deadline: Provided, That where consent is given by a business owner who pays insurance premiums by means of automatic transfer pursuant to Article 22-2 (3), such notice may be given electronically through an information and communications network, as prescribed by Ordinance of the Ministry of Employment and Labor; and in such cases, the electronic notice shall be deemed to have reached the relevant business owner when it is input into the computer, etc. designated by the business owner. <Amended on Jan. 27, 2010; Jun. 4, 2010>
(2) Where a policyholder fails to pay any insurance premium or other money collectable under this Act by the payment deadline, the Health Insurance Service shall give an overdue notice on the payment of the money collectable to the person liable for payment, setting a deadline. <Amended on Jan. 27, 2010>
(3) Where the Health Insurance Service gives an overdue notice pursuant to paragraph (2), it shall issue a letter of overdue notice. In such cases, the payment deadline shall be at least ten days later than the date the letter of overdue notice is issued. <Amended on Jan. 27, 2010>
(4) Overdue notice issued to any of the persons jointly or severally liable for payment under Article 28-4, shall be deemed effective for the other persons jointly or severally liable for payment as well. <Newly Inserted on Jan. 27, 2010>
[This Article Wholly Amended on 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 on 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 or her of the changed payment deadline. <Amended on Jan. 27, 2010>
[This Article Wholly Amended on Dec. 30, 2009]
 Article 27-3 (Installment Payments of Insurance Premiums)
(1) Where a business owner who naturally becomes a policyholder 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 or 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 on Jan. 27, 2010>
(2) Deleted. <Jan. 15, 2019>
(3) The Health Insurance Service may approve the installment payment of the insurance premium and other money collectable under this Act by verifying a business owner’s ability to pay if the business owner files an application under paragraph (1). <Amended on Jan. 27, 2010; Jan. 15, 2019>
(4) Where a business owner who has obtained approval for installment payments pursuant to paragraph (3) falls under any of the following cases, the Health Insurance Service may revoke its approval therefor and collect, in lump sum, the insurance premium and other money collectable under this Act subject to installment payments: <Amended on Jan. 27, 2010>
1. Where the relevant business owner fails at least twice to pay the insurance premium and other money collectable under this Act subject to installment payments, without good cause;
2. Where any ground specified in any subparagraph of Article 27-2 (1) arises.
(5) Procedures and method for approving or revoking installment payments, the period for installment payments, and verification of the ability to pay under paragraphs (1), (3), and (4), and other necessary matters shall be prescribed by Ordinance of the Ministry of Employment and Labor. <Amended on Jun. 4, 2010; Jan. 15, 2019>
[This Article Wholly Amended on Dec. 30, 2009]
 Article 28 (Dispositions on Default of Amount to be Collected)
(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 on Jan. 27, 2010; 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 the Korea Asset Management Corporation established under the Act on 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 deemed inappropriate to directly sell such property because expertise is required or any other particular extenuating circumstances exist. In such case, the public auction shall be deemed conducted by COMWEL. <Amended on Jan. 27, 2010; May 19, 2011; Nov. 26, 2019>
(3) Where the Health Insurance Service requests the 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 on Jan. 27, 2010; Jun. 4, 2010>
(4) Where the Korea Asset Management Corporation conducts a public auction on behalf of the Health Insurance Service pursuant to paragraph (2), the executive officers and employees of the Korea Asset Management Corporation shall be deemed public officials in applying Articles 129 through 132 of the Criminal Act.
[This Article Wholly Amended on 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 on Dec. 30, 2009]
 Article 28-3 (Succession to Liability to Make Payment Caused by Inheritance)
(1) When inheritance commences, the relevant heir (including a testamentary donee by a universal title referred to in Article 1078 of the Civil Act; hereinafter the same shall apply) or administrator of inherited property referred to in Article 1053 of the Civil Act (hereinafter referred to as "administrator of inherited property") shall be liable to pay, within the limit of inherited property, any insurance premium and other money and expenses for disposition on default collectable under this Act, which are imposed on or must be paid by, the relevant decedent.
(2) Where at least two heirs exist in cases falling under paragraph (1), each heir shall be liable to jointly or severally pay, within the limit of inherited property, any insurance premium and other money and expenses for disposition on default collectable under this Act calculated based on the shares of inheritance under Articles 1009, 1010, 1012, and 1013 of the Civil Act, which are imposed on or must be paid by, the relevant decedent. In such cases, the relevant heirs shall determine a representative, from among themselves, who is to pay the insurance premium and other money and expenses for disposition on default collectable under this Act that must be paid by the decedent; and shall file a report with the Health Insurance Service thereon, as prescribed by Presidential Decree. <Amended on Jan. 27, 2010>
(3) Where any heir is unascertainable in cases falling under paragraph (1), a notice or overdue notice on payment or any other necessary matters that must be given to the decedent in connection with the insurance premium and other money and expenses for disposition on default collectable under this Act, shall be given to the relevant administrator of inherited property.
(4) Where any heir is unascertainable and no administrator of inherited property exists, in cases of falling under paragraph (1), the Health Insurance Service may request a court having jurisdiction over the relevant decedent's address to appoint an administrator of inherited property. <Amended on Jan. 27, 2010>
(5) In cases falling under paragraph (1), any disposition or procedure taken for the decedent, shall be effective for the relevant heir or administrator of inherited property as well.
[This Article Wholly Amended on Dec. 30, 2009]
 Article 28-4 (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 on Dec. 30, 2009]
 Article 28-5 (Application Mutatis Mutandis of the Civil Act to Liability for Joint and Several 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 on Dec. 30, 2009]
 Article 28-6 (Disclosure of Personal Information of Persons in Arrears with Large Amount or in Habitual Arrears)
(1) With respect to persons in arrears with any insurance premium and other money and expenses for disposition on default collectable under this Act (including the insurance premium and other money and expenses for disposition on default collectable under this Act, which have been written off under Article 29 but for which the extinctive prescription of right to collect has not been completed), the total amount of which is at least one billion won and which have been in arrears for more than two years from the day following the payment deadline specified in this Act, the Health Insurance Service may disclose their personal information, the amount in arrears, etc. (hereafter in this Article, referred to as "personal information, etc."): Provided, That this shall not apply where any administrative appeal or administrative litigation is pending or where any other ground prescribed by Presidential Decree, such as partial payment of the amount in arrears, exists. <Amended on Jan. 27, 2010>
(2) In order to deliberate on whether to disclose personal information, etc. of persons in arrears under paragraph (1), the Deliberative Committee on Disclosure of Insurance Premium Information (hereafter in this Article, referred to as the "Committee") shall be established in the Health Insurance Service. <Amended on Jan. 27, 2010>
(3) The Health Insurance Service shall 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 on Jan. 27, 2010>
(4) Personal information, etc. of persons in arrears under paragraph (1) shall be disclosed by publishing it in the Official Gazette or by posting it on the information and communications network for employment and industrial accidents or the web-site of the Health Insurance Service. <Amended on Jan. 27, 2010>
(5) Procedures relating to the disclosure of personal information, etc. of persons in arrears, the composition and operation of the Committee referred to in paragraphs (1) through (4), and other necessary matters shall be prescribed by Presidential Decree.
[This Article Wholly Amended on Dec. 30, 2009]
 Article 28-7 (Application Mutatis Mutandis of Framework Act on National Taxes)
Articles 18 through 23 of the National Tax Collection Act 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 on Jan. 27, 2010; Dec. 29, 2020>
[This Article Wholly Amended on 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 on Jan. 27, 2010; 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 on Jan. 27, 2010>
[This Article Wholly Amended on 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 on 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 or her official duties.
[This Article Wholly Amended on Dec. 30, 2009]
 Article 29-3 (Request for Provision of Financial Transaction Information)
(1) Where necessary to inquire into property of any of the following defaulters, the Health Insurance Service may request a particular branch of a financial company, etc. defined in subparagraph 1 of Article 2 of the Act on Real Name Financial Transactions and Confidentiality to provide information or data relating to financial transactions (hereinafter referred to as "financial transaction information"), notwithstanding Article 4 of the same Act; and the particular branch of the relevant financial company, etc. so requested shall provide such information: <Amended on Jul. 14, 2011; Jun. 4, 2013; Jan. 5, 2021>
1. A person whose total amount of the insurance premium in arrears for a period exceeding one year from the day following the payment deadline specified in this Act, and other money and expenses for disposition on default collectable under this Act is at least five million won;
2. A person whose total amount of the insurance premium, which has been unpaid at least three times a year and for which the payment deadline specified in this Act has passed, and other money and expenses for disposition on default collectable under this Act is at least five million won.
(2) Where the Health Insurance Service requests financial transaction information under paragraph (1), he or she shall do so in the standard form determined by the Financial Services Commission under Article 4 (2) of the Act on Real Name Financial Transactions and Confidentiality. <Amended on Jun. 4, 2013; Jan. 5, 2021>
(3) A request for financial transaction information under paragraph (1), shall be made to the minimum extent necessary to inquire into a defaulter's property.
(4) Where a financial company, etc. provides financial transaction information to the Health Insurance Service pursuant to paragraph (1), the financial company, etc. shall notify, in writing, the relevant traders of the major contents and use of the financial transaction information provided, person provided with such information, date of provision thereof, etc., within ten days from the date it provides such information. In such cases, Article 4-2 (4) of the Act on Real Name Financial Transactions and Confidentiality shall apply mutatis mutandis to the expenses incurred in making such notification. <Amended on Jul. 14, 2011; Jun. 4, 2013>
(5) Where the Health Insurance Service requests a financial company, etc. to provide financial transaction information pursuant to paragraph (1), he or she shall record such fact, and keep the relevant records for five years from the date he or she requests the financial transaction information. <Amended on Jul. 14, 2011; Jun. 4, 2013; Jan. 5, 2021>
(6) No person who has learned financial transaction information pursuant to paragraph (1), shall provide or divulge such financial transaction information to another person, or use it for other than its original purpose.
[This Article Newly Inserted on Dec. 30, 2009]
 Article 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 on Jun. 10, 2010>
[This Article Wholly Amended on Dec. 30, 2009]
 Article 31 (Special Cases concerning Collection of Industrial Accident Insurance Premiums and Charges)
(1) COMWEL or the Health Insurance Service shall collect industrial accident insurance premiums and other relevant money collectable under this Act; charges referred to in Articles 9 and 16 of the Wage Claim Guarantee Act and other money collectable; and allocated charges for the persons referred to in Article 31 (1) 1 of the Asbestos Injury Relief Act and other money collectable, in an integrated manner: <Amended on Jan. 27, 2010; Mar. 22, 2010>
(2) A business owner shall report on and pay the industrial accident insurance premium referred to in this Act; charges referred to in Articles 9 and 16 of the Wage Claim Guarantee Act; and allocated charges for the persons referred to in Article 31 (1) 1 of the Asbestos Injury Relief Act (hereinafter referred to as "charges"), in an integrated manner. <Amended on Jan. 27, 2010; Mar. 22, 2010>
(3) Where a business owner has paid the industrial accident insurance premium and charges (including arrears and additional dues related to such insurance premium and charges, respectively; hereafter in this Article, the same shall apply) pursuant to paragraph (1) or (2), he or she shall be deemed to have paid his or her share of the industrial accident insurance premium and charges, in the total amount thereof.
(4) COMWEL or the Health Insurance Service shall transfer the industrial accident insurance premiums and charges collected or paid pursuant to paragraph (1) or (2), to the Fund established under Article 95 of the Industrial Accident Compensation Insurance Act, the Fund established under Article 17 of the Wage Claim Guarantee Act, and the Fund established under Article 24 of the Asbestos Injury Relief Act, respectively. <Amended on Jan. 27, 2010; Mar. 22, 2010>
(5) The criteria and method for settling accounts and other necessary matters, where the industrial accident insurance premiums and charges are transferred to each relevant Fund pursuant to paragraph (4), shall be prescribed by Presidential Decree.
[This Article Wholly Amended on Dec. 30, 2009]
 Article 32 (Service of Documents)
(1) Article 17 of the National Tax Collection Act and Articles 8 through 12 of the Framework Act on National Taxes (excluding the proviso of Article 8 (2) of the same Act) shall apply mutatis mutandis to serving documents related to insurance premiums and other money collectable under this Act. <Amended on Jan. 27, 2010; Dec. 29, 2020; Jan. 5, 2021>
(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 on Jan. 27, 2010>
[This Article Wholly Amended on 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 on Jun. 4, 2010; Mar. 24, 2014>
(2) Where a corporation, etc. intends to conduct insurance business pursuant to paragraph (1), it shall obtain authorization from COMWEL, as prescribed by Presidential Decree.
(3) Where a corporation etc. that has obtained authorization pursuant to paragraph (2) (hereinafter referred to as "insurance business agency") intends to change any authorized matters, it shall obtain authorization from COMWEL if they are matters prescribed by Presidential Decree, such as the area subject to delegation; and shall file a report with COMWEL if they are matters prescribed by Ordinance of the Ministry of Employment and Labor, such as the location. <Amended on Jun. 4, 2010>
(4) Where an insurance business agency intends to discontinue all or part of the business referred to in paragraph (1), it shall report to COMWEL thereon.
(5) 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 on 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 on 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 on Dec. 30, 2009]
 Article 36 (Keeping 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 on Dec. 30, 2009]
 Article 37 (Subsidization 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 on 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 on Jun. 4, 2010>
[This Article Wholly Amended on 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 on Jan. 27, 2010; Jun. 4, 2010>
[This Article Wholly Amended on Dec. 30, 2009]
 Article 40 (Requests to Provide Materials)
(1) Where COMWEL or the Health Insurance Service intends to obtain any data prescribed by Presidential Decree, such as data on earned income, national taxes, local taxes, land, buildings, health insurance, and national pension, or to use relevant computer networks to conduct affairs concerning the formation and termination of an insurance relationship; subsidization for employment insurance premiums; imposition and collection of insurance premiums; settlement of the accounts of insurance premiums; or collection of arrears or money collectable under this Act, it may request the heads of relevant agencies to provide cooperation in writing stating the use, etc. thereof. In such cases, the heads of the relevant agencies shall comply with such request, except in extenuating circumstances. <Amended on 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 on Jan. 27, 2010>
[This Article Wholly Amended on 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) The Civil Act shall apply to the extinctive prescription under paragraph (1) except as provided for in this Act.
[This Article Wholly Amended on 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 on 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 on 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 on Dec. 30, 2009]
 Article 43 (Extinctive Prescription of Rights upon Settlement of Insurance Premiums)
(1) The extinctive prescription of a business owner’s right to receive refunds and of the Health Insurance Service’s right to collect a shortage under Article 16-9 (3) shall begin to run from the first day (or the date on which the relevant insurance relationship is terminated, in the case of a business, the insurance relationship of which is terminated during the insurance year) of the following business year.
(2) The extinctive prescription of a business owner’s right to receive refunds and of COMWEL’s right to collect a shortage under Article 19 (2) and (4) shall begin to run from the first day (or the date on which the relevant insurance relationship is terminated, in the case of a business, the insurance relationship of which is terminated during the insurance year) of the following business year.
[This Article Wholly Amended on Jan. 15, 2019]
 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 on Jan. 27, 2010>
[This Article Wholly Amended on 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 or 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 on 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 on 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 on Jan. 27, 2010; Jun. 4, 2013>
[This Article Wholly Amended on Dec. 30, 2009]
[Title Amended on Jun. 4, 2013]
 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 on 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 on 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 on Jun. 4, 2010>
[This Article Newly Inserted on 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 occupational category 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 on 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 on 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 on 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 on 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 on Jun. 4, 2010>
[This Article Wholly Amended on Dec. 30, 2009]
 Article 48-2 (Special Cases concerning Employment Insurance for Artists)
(1) The artists subject to employment insurance pursuant to Article 77-2 of the Employment Insurance Act and the business owners who have concluded a contract related to culture and arts services with them shall naturally become policyholders of employment insurance. <Amended on Jan. 5, 2021>
(2) An artist’s remuneration shall be an amount calculated by subtracting money and goods prescribed by Presidential Decree from business income under Article 19 of the Income Tax Act and other income under Article 21 of the same Act. <Amended on Jan. 5, 2021>"
(3) Notwithstanding Article 14, an employment insurance premium rate applicable to artists and business owners who have entered into a contract related to culture and arts services with them may be determined otherwise by Presidential Decree, subject to deliberation by the Employment Insurance Committee under Article 7 of the Employment Insurance Act, reflecting employment types and other factors. In such cases, the upper limit of employment insurance premiums may be prescribed by Presidential Decree in consideration of the amount equivalent to a certain ratio of the average amount of employment insurance premiums of insurance policyholders. <Amended on Jan. 5, 2021>
(4) An owner of a business subject to employment insurance under Article 77-2 of the Employment Insurance Act shall pay employment insurance premiums to be borne by the artist and employment insurance premiums to be borne by the business owner. In such cases, the business owner may pay the employment insurance premium to be borne by the artist by withholding it from the artist's remuneration, as prescribed by Presidential Decree.
(5) Where a business owner withholds the amount equivalent to the employment insurance premium pursuant to paragraph (4), he or she shall issue a statement of deduction to the artist. <Amended on Jan. 5, 2021>
(6) Notwithstanding paragraph (4), a person placing an order or the original contractor shall pay an employment insurance premium to be borne by an artist who has reported the acquisition of insured status pursuant to Article 77-2 (3) of the Employment Insurance Act, as prescribed by Presidential Decree.
(7) A person required to pay employment insurance premiums pursuant to paragraph (6) shall pay employment insurance premiums by withholding them from the policyholders required to bear the relevant employment insurance premiums, as prescribed by Presidential Decree. In such cases, the relevant business owner, etc. shall be notified of the details of withholding.
(8) Any of the following relevant subparagraphs shall apply mutatis mutandis to an employment insurance relationship, etc. for artists. <Amended on Jan. 5, 2021>
1. Articles 5 (7), 6 (3), subparagraph 1 of Article 7, Article 10 (excluding subparagraph 2), Article 11 (1) (excluding subparagraph 2) and Article 12 shall apply mutatis mutandis to the formation and termination of an employment insurance relationship for artists. In such cases, "employee" shall be construed as "employee, artist, or worker", "when he or she no longer has employees" as "when he or she no longer has employees or the relevant contract is terminated", and "Article 5 (1)" as "paragraph (1)", respectively.
2. Articles 3, 13 (1) 1 and (2) (excluding the proviso of the same paragraph) and (4) 2, 15 (1), 16-2 (1), 16-4, 16-6 through 16-8, and 16-9 (excluding the latter part of paragraph (1)), Articles 16-11, 16-12, and 18 (1) shall apply mutatis mutandis. In such cases, "employee" shall be construed as "artist," and "employment insurance premium rate" as "insurance premium rate under Article 48-2 (3)," respectively.
3. Articles 21, 21-2, 22-2 (excluding matters concerning estimated insurance premiums), Article 23 (excluding matters concerning estimated insurance premiums from among those specified in paragraph (1) 2 and subparagraph 4 of the same paragraph), Article 25 (limited to matters concerning Articles 16-3, 16-6, 16-7, 16-9 and 18 (1)), Articles 26-2, 27, 27-2, 27-3, 28, 28-2 through 28-7, 29, 29-2, 29-3, 30, 38, and 39 shall apply mutatis mutandis to the subsidization and reduction of the employment insurance premiums for artists, the appropriation and refund of the overpaid amount, the collection of and demand for the payment of the employment insurance premiums and arrears. In such cases, "employee" shall be construed as "artist."
4. Articles 32 and 40 through 45 (excluding Article 43 (2)) shall apply mutatis mutandis to the service of documents concerning the employment insurance premiums for artists and other money collectable under this Act, the request for provision of data, the report, and investigation, etc. In such cases, "employee" shall be construed as "artist."
[This Article Newly Inserted on Jun. 9, 2020]
 Article 48-3 (Special Cases concerning Employment Insurance for Workers)
(1) A worker subject to employment insurance under Article 77-6 of the Employment Insurance Act and a business owner who has entered into a labor contract with him or her (hereinafter referred to as "owner of a labor-providing business") shall naturally become policyholders of employment insurance.
(2) The amount of remuneration of a worker shall be calculated by subtracting money and goods prescribed by Presidential Decree from business income under Article 19 of the Income Tax Act and other income under Article 21 of the same Act: Provided, That, the amount of remuneration that serves as the basis for calculating the employment insurance premium for occupational categories prescribed by Presidential Decree, in recognition of the impracticability of ascertaining incomes in light of the characteristics of labor, shall be the amount publicly notified by the Minister of Employment and Labor.
(3) Notwithstanding Articles 13 and 14, employment insurance premiums and employment insurance premium rates that shall be borne by a worker and an owner of a labor-providing business may be determined otherwise by Presidential Decree, after reflecting the type of occupation, etc., subject to deliberation by the Employment Insurance Committee under Article 7 of the Employment Insurance Act. In such cases, the upper limit of employment insurance premiums may be prescribed by Presidential Decree in consideration of the amount equivalent to a certain ratio of the average amount of employment insurance premiums of insurance policyholders.
(4) An owner of a labor-providing business shall pay the employment insurance premium to be borne by a worker and the employment insurance premium to be borne by the business owner. In such cases, an owner of a labor-providing business may pay the employment insurance premium to be borne by a worker by withholding it from the worker's remuneration, as prescribed by Presidential Decree.
(5) If an owner of a labor-providing business has withheld the amount equivalent to employment insurance premiums pursuant to the latter part of paragraph (4), he or she shall issue a statement of deduction to the worker.
(6) With respect to the employment insurance relationship, etc., for a worker, the relevant provisions shall apply mutatis mutandis as follows:
1. Articles 5 (7), 6 (3), subparagraph 1 of Article 7, Article 10 (excluding subparagraph 2), 11 (1) (excluding subparagraph 2) and 12 shall apply mutatis mutandis to the formation and termination of an employment insurance relationship for workers. In such cases, "employee" shall be construed as "employee, worker, or artist", "when he or she no longer has employees" as "when he or she no longer has employees or the relevant contract is terminated", and "Article 5 (1)" as "paragraph (1)", respectively.
2. Articles 3, 13 (1) 1 and (2) (excluding the proviso of the same paragraph and the share of insurance premiums), subparagraph 2 of paragraph (4) (excluding the share of insurance premiums), Articles 15 (1), 16-2 (1), and 16-4, and 16-6 through 16-8,; Article 16-9 (excluding the latter part of paragraph (1)), 16-11, 16-12, and 18 (1) shall apply mutatis mutandis to the calculation and imposition of employment insurance premiums on workers. In such cases, "employee" shall be construed as "worker", and "employment insurance premium rate" as "insurance premium rate under Article 48-3 (3)", respectively.
3. With regard to the support and reduction of employment insurance premiums, appropriation and refund of overpaid insurance premiums, collection of and demand for employment insurance premiums and arrears, etc. for a worker, Articles 21, 21-2, 22-2 (excluding matters concerning estimated insurance premiums), and Article 23 (excluding matters regarding estimated insurance premiums from among those prescribed in paragraph (1) 2 and subparagraph 4 of the same paragraph), Article 25(limited to matters concerning Articles 16-3, 16-6, 16-7, 16-9 and 18 (1)), Articles 26-2, 27, 27-2, 27-3, 28, 28-2 through 28-7, 29, 29-2, 29-3, 30, 38 and 39 shall apply mutatis mutandis. In such cases, "employee" shall be construed as "worker".
4. Articles 32 and 40 through 45 (excluding Article 43 (2)) shall apply mutatis mutandis to the service of documents concerning the employment insurance premiums and other money collectable under this Act, the request for the provision of data, the report, and investigation, etc., to workers. In such cases, "employee" shall be construed as "worker".
[This Article Newly Inserted on Jan. 5, 2021]
 Article 48-4 (Special Cases concerning Labor Platform Operators)
(1) Where a labor platform operator referred to in Article 77-7 (1) of the Employment Insurance Act (hereinafter referred to as "labor platform operator") enters into a contract for the use of the labor platform under the same paragraph (hereinafter referred to as "contract for the use of a labor platform") with a business owner of a labor-providing business, he or she shall report the following matters to COMWEL by no later than 15th day of the month following the month in which the date such contract commences or expires:
1. The name and address of the labor platform operator (the name and the place of business of the corporation, if the labor platform operator is a corporation);
2. The date an owner of a labor-providing business starts or stops to use a labor platform referred to in Article 77-7 (1) of the Employment Insurance Act for the relevant business;
3. Name and address of the business owner of labor- providing business (name of the corporation and location of its main office, in the case of a corporation);
4. Other matters determined by Ordinance of the Ministry of Employment and Labor.
(2) Where a labor platform operator and an owner of a labor-providing business conclude a contract on the use of the labor platform, COMWEL may request the labor platform operator to provide data or information prescribed by Presidential Decree, such as the number of times and the price for the provision of labor. In such cases, the labor platform operator in receipt of the request shall comply therewith, unless there is good reason.
(3) Notwithstanding Article 48-3 (4), where a labor platform operator reports the acquisition, etc. of insured status pursuant to Article 77-7 (1) of the Employment Insurance Act, he or she shall pay the amount of an employment insurance premium to be borne by a worker and an owner of a labor-providing business through withholding, as prescribed by Presidential Decree.
(4) Upon withholding an employment insurance premium under paragraph (3), a labor platform operator shall notify the relevant worker and the owner of a labor-providing business of the details of such withholding.
(5) Where deemed necessary for guidance on withholding, etc. for a labor platform operator, COMWEL or the Health Insurance Service may request the person to submit a report or relevant documents based on the following classification: In such cases, Articles 44 and 45 shall apply mutatis mutandis to requests for the submission of reports and relevant documents, investigations, etc.
(1) In cases of COMWEL or the Health Insurance Service: Requesting to submit reports and documents relating to work under paragraph (3);
2. In cases of COMWEL: Requiring its employees to enter an office of the relevant business entity and to make inquiries of persons concerned and investigate relevant documents.
(6) Matters necessary for the reporting and notification by labor platform operators, etc., requests and notification of the provision of data or information by COMWEL, requests and surveys for the reporting, etc. under paragraphs (1), (2) and (5) shall be prescribed by Ordinance of the Ministry of Employment and Labor.
[This Article Newly Inserted on Jan. 5, 2021]
[Enforcement Date: Jan. 1, 2022] Article 48-4
 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, etc. who has purchased an industrial accident insurance policy pursuant to Article 124 (3) of the Industrial Accident Compensation Insurance Act 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 on Jun. 4, 2010; Dec. 8, 2020>
(2) Matters necessary for small and medium business owners, etc. to purchase insurance policies, approval therefor, reporting, payment, etc. of insurance premiums shall be prescribed by Ordinance of the Ministry of Employment and Labor. <Amended on Jun. 4, 2010; Dec. 8, 2020>
(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, etc. <Amended on Dec. 8, 2009>
[This Article Wholly Amended on 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 or herself as an employee prescribed in this Act and purchase an employment insurance policy with approval from COMWEL.
(2) Even where a self-employed person who has purchased an insurance policy under paragraph (1) employs at least 50 employees, he or she shall be deemed insured if he or she intends to maintain the insured status.
(3) The amount of remuneration used as the basis for calculating the insurance premiums for self-employed persons, shall be determined and publicly notified by the Minister of Employment and Labor, taking into account income, levels of remuneration, etc. of self-employed persons.
(4) Where a self-employed person intends to apply for approval for the purchase of an insurance policy pursuant to paragraph (1), he or she shall select any of the amounts of remuneration publicly notified pursuant to paragraph (3), taking into account the level of benefits he or she desires to receive.
(5) Where a self-employed person intends to change the amount of remuneration selected pursuant to paragraph (4) in the following insurance year, he or she may file an application with COMWEL to change the amount of remuneration by selecting any of the amounts of remuneration publicly notified pursuant to paragraph (3), by December 20 of the immediately preceding year.
(6) Notwithstanding Article 13 (2) and (4), the employment insurance premium for employment security and vocational skills development programs as well as for unemployment benefits that must be paid by a self-employed person, shall be the amount calculated by multiplying the amount of remuneration selected pursuant to paragraph (4) or (5), by the employment insurance premium rate referred to in paragraph (7). In such case, where an insurance relationship is formed or terminated in the middle of a month, the relevant employment insurance premium shall be calculated on a pro rata 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 case, the employment insurance premium rate shall be determined or changed after deliberation by the Employment Insurance Committee established under Article 7 of the Employment Insurance Act.
(8) The employment insurance premium referred to in paragraph (6), shall be imposed by COMWEL and collected by the Health Insurance Service each month.
(9) A self-employed person who is an employment insurance policyholder shall pay the insurance premium imposed each month, by the 10th day of the following month.
(10) Where a self-employed person who is an employment insurance policyholder fails to pay the monthly employment insurance premium imposed on him or her for six consecutive months, the relevant insurance relationship shall be terminated on the day immediately following the insured period to which the finally paid employment insurance premium belongs: Provided, That this shall not apply where the relevant self-employed person proves that he or she was unable to pay the employment insurance premium due to a natural disaster or any other unavoidable cause. <Amended on Jan. 15, 2019>
(11) Matters necessary for self-employed persons' applications to purchase employment insurance policies, approval therefor, and imposition, payment, etc. of insurance premiums shall be prescribed by Ordinance of the Ministry of Employment and Labor.
(12) Any of the following relevant subparagraphs shall apply mutatis mutandis to an employment insurance relationship, etc. for self-employed persons. In such case, "business owner" shall be construed as "self-employed person": <Amended on Jan. 15, 2019>
1. Article 5 (5) (excluding the latter part of 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 employment insurance relationship for self-employed persons;
2. Articles 23 (1), (2) and (4), 25, 26-2, and 27 shall apply mutatis mutandis to the allocation and refund of overpaid insurance premiums, etc.; collection of and demand for employment insurance premiums and overdue employment insurance premiums for self-employed persons;
3. Article 32 shall apply mutatis mutandis to service of documents relating to employment insurance premiums and other money collectable under this Act, to self-employed persons.
[This Article Wholly Amended on Jul. 21, 2011]
 Article 49-3 (Special Cases concerning Workers in Special Types of Employment)
(1) The amount of remuneration used as the basis for calculating the industrial accident insurance premiums for workers 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 on 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 worker in special types of employment, respectively: Provided, That in cases of workers in special types of employment who engage in the occupational categories prescribed by Presidential Decree in consideration of the degree, etc. of employment dependence, the relevant business owner shall bear the industrial accident insurance premium.
(3) Where a worker in special types of employment bears the industrial accident insurance premium under the main clause 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 worker in special types of employment shall pay the business owner the equivalent of the industrial accident insurance premium. <Amended on Jun. 4, 2010>
(4) A business owner may withhold the equivalent of the industrial accident insurance premium to be borne by a worker in special types of employment under the main clause of paragraph (2), from the money and goods to be provided for such worker in a special type of employment. In such cases, the business owner shall issue a statement of deduction to the worker in a special type of employment.
(5) The industrial accident insurance premium referred to in paragraph (1) may be reduced, as prescribed by Presidential Decree, for workers in special types of employment within the occupational categories prescribed by Presidential Decree based on such considerations as accident rate. <Newly Inserted on Jan. 5, 2021>
(6) Matters necessary for requests for exclusion from the coverage of industrial accident insurance, notice of the extinguishment of grounds for exclusion from the application, and reports on changes in the industrial accident insurance relationship of workers in special types of employment shall be prescribed by Ordinance of the Ministry of Employment and Labor. <Amended on Jun. 4, 2010; Jan. 5, 2021>
[This Article Wholly Amended on 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. <Amended on Jan. 5, 2021>
(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 on Dec. 27, 2016>
[This Article Newly Inserted on Jul. 21, 2011]
[Previous Article 49-4 moved to Article 49-6 <Jul. 21, 2011>]
 Article 49-5 (Special Cases concerning Purchase of Industrial Accident Insurance Policy by Industrial Accident Insurance Management Organization)
(1) Persons operating a labor supply business pursuant to Article 33 of the Employment Security Act (hereinafter referred to as "labor supply business entities"); business owners or the owners of goods supplied with employees from any labor supply business entity; an organization consisting of such business owners or owners of goods; or any other corporation or organization related to the labor supply business intends to establish an organization which is to become an industrial accident insurance policyholder (hereinafter referred to as "industrial accident insurance management organization"), it shall obtain approval from COMWEL.
(2) The industrial accident insurance management organization shall have the status as a policyholder referred to in Article 5 (3) from the day following the date it files an application for approval with COMWEL, and the industrial accident insurance relationship shall commence on the day.
(3) The industrial accident insurance relationship of the industrial accident insurance management organization shall be terminated in any of the following cases, and the date the insurance relationship is terminated shall be classified as follows:
1. Where the industrial accident insurance management organization obtains approval from COMWEL to terminate its status as a policyholder: The day following the date obtains approval therefor from COMWEL;
2. Where COMWEL deems that the industrial accident insurance management organization is unable to continuously maintain the industrial accident insurance relationship because the organization is not actually operated or due to any other ground and thus, it terminates the insurance relationship: The day following the date COMWEL notify its decision to terminate the insurance relationship.
(4) Where the industrial accident insurance management organization changes any matters approved pursuant to paragraph (1), it shall report such change to COMWEL.
(5) The industrial accident insurance premium to be paid by the industrial accident insurance management organization, shall be calculated based on the aggregate of remunerations paid to employees by a labor supply business entity, etc. constituting the industrial accident insurance management organization.
(6) A labor supply business entity, etc. constituting the industrial accident insurance management organization, shall be jointly or severally liable to pay the industrial accident insurance premium, additional dues, arrears, expenses for disposition on default, and money collectable under this Act.
(7) COMWEL may construe the industrial accident insurance management organization as an insurance business agency and thus, subsidize collection expenses or grant any other subsidies to such organization, as prescribed by Presidential Decree.
(8) Matters necessary for the requirements for approval, procedures for obtaining approval under paragraph (1), and reports referred to in paragraph (4) shall be prescribed by Ordinance of the Ministry of Employment and Labor.
[This Article Newly Inserted on Jul. 21, 2011]
[Previous Article 49-5 moved to Article 49-7 <Jul. 21, 2011>]
CHAPTER VI?PENALTY PROVISIONS
 Article 49-6 (Penalty Provisions)
Any person who violates Article 29-3 (6) (including cases applied mutatis mutandis pursuant to Articles 48-2 (8) 3 and 48-3 (6) 3) 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 and a fine may be imposed concurrently. <Amended on Jun. 9, 2020; Jan. 5, 2021>
[This Article Newly Inserted on Dec. 30, 2009]
[Moved from Article 49-4] <Jul. 21, 2011>
 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 violation referred to in Article 49-6 in conducting the business affairs of the corporation or individual, the corporation or individual shall, in addition to punishing the violator accordingly, be punished by a fine prescribed in the relevant provision: Provided, That the same shall not apply, where such corporation or individual has not been negligent in giving due attention and supervision concerning the relevant business affairs to prevent such violation. <Amended on Jul. 21, 2011>
[This Article Newly Inserted on Dec. 30, 2009]
[Moved from Article 49-5] <Jul. 21, 2011>
 Article 50 (Administrative Fines)
Any of the following persons shall be subject to an administrative fine not exceeding three million won: <Amended on Jan. 27, 2010; Jun. 9, 2020; Jan. 5, 2021>
1. A person who fails to report insurance relationship under Article 11 (including cases applied mutatis mutandis pursuant to Articles 48-2 (8) 1 and 48-3 (6) 1), change of insurance relationship under Article 12 (including cases applied mutatis mutandis pursuant to Articles 48-2 (8) 1 and 48-3 (6) 1), the total amount of remuneration, etc. under Article 16-10, the estimated insurance premium under Article 17, or the finalized insurance premium under Article 19, or makes a false report thereof;
2. A person who refuses to provide financial transaction information without good cause, upon receipt of a request for the provision thereof under Article 29-3 (1) (including cases applied mutatis mutandis under Articles 48-2 (8) 3 and 48-3 (6) 3);
3. A person who fails to make a report or makes a false report, or fails to submit relevant documents or submits false documents in response to a request made pursuant to Article 44 (including cases applied mutatis mutandis under Articles 48-2 (8) 4 and 48-3 (6) 4) or Article 48-4 (5) 1;
4. A person who makes a false reply to questions referred to in Article 45 (1) (including cases applicable mutatis mutandis pursuant to Article 48-2 (8) 4) and Article 48-4 (5) 2, or refuses, interferes with, or evades an investigation 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 on Jun. 4, 2010>
[This Article Wholly Amended on Dec. 30, 2009]
ADDENDA <Act No. 7047, Dec. 31, 2003>
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.
ADDENDA <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.
ADDENDA <Act No. 16268, Jan. 15, 2019>
Article 1 (Enforcement Date)
This Act shall enter into force on the date of its promulgation: Provided, That the amended provisions of Articles 5 (1) and 6 (3), subparagraph 4 of Article 10, and Articles 17 (1) and 19 (1) with regard to Article 10-2 of the Employment Insurance Act, and the amended provisions of Article 27-3 shall enter into force six months after the date of its promulgation, and the amended provisions of Article 16-9 (1) and (2), the items of Article 23 (4) 2 and paragraphs (5) through (8) of the aforesaid Article shall enter into force one year after the date of its promulgation.
Article 2 (Applicability to Settlement of Insurance Premiums)
The amended provisions of Article 16-9 (1) and (2) shall begin to apply from an insurance premium to be settled for an employee whose employment relationship is terminated after such amended provisions enter into force.
Article 3 (Applicability to Allocation and Refund of Overpaid Insurance Premiums)
The amended provisions of the main sentence of Article 23 (1), with the exception of its subparagraphs, Article 23 (1) 3 through 6, Article 23 (2), and Article 23 (4), with the exception of its subparagraphs, shall also apply where an overpaid insurance premium, etc. due to any cause, which arose before this Act enters into force, is allocated or refunded after this Act enters into force.
Article 4 (Applicability to Direct Refund of Overpaid Employment Insurance Premiums to Employees)
The amended provisions of Article 23 (5) through (8) shall begin to apply from the refund of an employment insurance premium erroneously paid by a business owner, which is imposed after such amended provisions enter into force.
Article 5 (Applicability to Termination of Insurance Relationship Due to Self-Employed Persons’ Failure to Pay Employment Insurance Premiums)
The amended provisions of Article 49-2 (10) shall also apply to a self-employed person who began to fail to pay an employment insurance premium before this Act enters into force and still fails to pay an employment insurance premium consecutively for less than three months as at the time this Act enters into force.
Article 6 (Transitional Measures for Collection of Insurance Premiums)
A person who is employed at or after the age of 65 and from who no insurance premium for an unemployment benefit is collected under former Article 13 (3) as at the time this Act enters into force shall be subject to the former provisions, notwithstanding the amended provisions of Article 13 (3).
Article 7 (Transitional Measures for Revocation of Recognition of Accident Prevention Activities)
If any serious accident defined in subparagraph 7 of Article 2 of the Occupational Safety and Health Act occurred before this Act enters into force, the former provisions shall govern, notwithstanding the amended provisions of the main sentence of Article 15 (6) 2.
Article 8 (Transitional Measures for Payment of Insurance Premiums in Installments)
A business owner who applied for approval to pay its insurance premium, etc. in installments under former Article 27-3 before this Act enters into force shall be subject to the former provisions, notwithstanding the amended provisions of Article 27-3.
Article 9 (Transitional Measures for Disposition on Default on and Write-off of, Self-Employed Persons’ Employment Insurance Premiums)
The disposition on default on, and write-off of employment insurance premiums and arrears imposed on a self-employed person, which were overdue, before this Act enters into force, shall be subject to the former provisions, notwithstanding the amended provisions of Article 49-2 (12) 2.
ADDENDUM <Act No. 17428, Jun. 9, 2020>
This Act shall enter into force six months after the date of its promulgation.
ADDENDA <Act No. 17603, Dec. 8, 2020>
Article 1 (Enforcement Date)
This Act shall enter into force six months after the date of its promulgation.
Article 2 Omitted.
ADDENDA <Act No. 17758, Dec. 29, 2020>
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 2021.
Articles 2 through 26 Omitted.
ADDENDA <Act No. 17858, Jan. 5, 2021>
Article 1 (Enforcement Date)
This Act shall enter into force on July 1, 2021: Provided, That the amended provisions of Articles 21-2 (3), 22-3, 22-4, 29-3 (1), (2) and (5), 32 (1) and 49-4 (1) shall enter into force on the date of its promulgation, and the amended provisions of Article 48-4 shall enter into force on January 1, 2022.
Article 2 (Effective Period of Exemption from Industrial Accident Insurance Premiums)
The amended provisions of Articles 22-3 and 22-4 shall remain valid until December 31, 2022.
Article 3 (Special Cases concerning Application of Exemption from Employment Insurance Premiums)
(1) The amended provisions of Article 22-3 shall not apply where an insurance relationship is formed pursuant to Article 7 or where a worker in a special type of employment provides labor for the first time after the enforcement date of the same amended provisions.
(2) The amended provisions of Article 22-3 shall not apply to industrial accident insurance premiums, etc. for the time after the same amended provisions enter into force.
Article 4 (Special Cases concerning Applicability to Date of Formation of Insurance Relationship)
The provisions of subparagraph 1 of Article 7 applied mutatis mutandis pursuant to the amended provisions of Article 48-3 (6) 1 shall apply to a business that continues to be provided with labor by a worker even after this Act enters into force according to a labor contract concluded before this Act enters into force, by deeming that the insurance relationship has been formed on the enforcement date of this Act.
Article 5 (Special Cases concerning Applicability to Reporting by Labor Platform Operators)
A labor platform operator who enters into a contract for the use of his or her labor platform before the enforcement date of the amended provisions of Article 48-4 pursuant to the proviso of Article 1 of the Addenda and continues to provide owners of labor-providing business with the use of the labor platform even after the enforcement date thereof shall make a report under the amended provisions of Article 48-4 (1) by the 15th day of the month following the month in which the enforcement date falls.