ENFORCEMENT DECREE OF THE ACT ON THE COLLECTION OF INSURANCE PREMIUMS FOR EMPLOYMENT INSURANCE AND INDUSTRIAL ACCIDENT COMPENSATION INSURANCE
Presidential Decree No. 18574, Oct. 29, 2004
Amended by Presidential Decree No. 19247, Dec. 30, 2005
Presidential Decree No. 19422, Mar. 29, 2006
Presidential Decree No. 19973, Mar. 27, 2007
Presidential Decree No. 20222, Aug. 17, 2007
Presidential Decree No. 20330, Oct. 17, 2007
Presidential Decree No. 20331, Oct. 23, 2007
Presidential Decree No. 20874, jun. 25, 2008
Presidential Decree No. 21590, jun. 30, 2009
Presidential Decree No. 22003, Jan. 27, 2010
Presidential Decree No. 22269, Jul. 12, 2010
Presidential Decree No. 22408, Sep. 29, 2010
Presidential Decree No. 22807, Mar. 30, 2011
Presidential Decree No. 22826, Apr. 4, 2011
Presidential Decree No. 23282, Nov. 1, 2011
Presidential Decree No. 23466, Dec. 30, 2011
Presidential Decree No. 23910, jun. 29, 2012
Presidential Decree No. 24077, Aug. 31, 2012
Presidential Decree No. 24076, Aug. 31, 2012
Presidential Decree No. 24638, jun. 28, 2013
Presidential Decree No. 24650, jun. 28, 2013
Presidential Decree No. 25047, Dec. 30, 2013
Presidential Decree No. 25251, Mar. 12, 2014
Presidential Decree No. 25279, Mar. 24, 2014
Presidential Decree No. 25587, Sep. 3, 2014
Presidential Decree No. 25629, Sep. 24, 2014
Presidential Decree No. 25840, Dec. 9, 2014
Presidential Decree No. 26302, jun. 1, 2015
Presidential Decree No. 26809, Dec. 30, 2015
Presidential Decree No. 27051, Mar. 22, 2016
Presidential Decree No. 27444, Aug. 11, 2016
Presidential Decree No. 27445, Aug. 11, 2016
Presidential Decree No. 27751, Dec. 30, 2016
Presidential Decree No. 28161, jun. 27, 2017
Presidential Decree No. 28484, Dec. 19, 2017
Presidential Decree No. 28505, Dec. 26, 2017
Presidential Decree No. 29455, Dec. 31, 2018
Presidential Decree No. 29914, jun. 25, 2019
Presidential Decree No. 29950, Jul. 2, 2019
Presidential Decree No. 30084, Sep. 17, 2019
Presidential Decree No. 30256, Dec. 24, 2019
Presidential Decree No. 30333, Jan. 7, 2020
Presidential Decree No. 30423, Feb. 18, 2020
Presidential Decree No. 31240, Dec. 8, 2020
Presidential Decree No. 31453, Feb. 17, 2021
Presidential Decree No. 31749, jun. 8, 2021
Presidential Decree No. 32018, Sep. 29, 2021
Presidential Decree No. 32302, Dec. 31, 2021
Presidential Decree No. 32731, jun. 28, 2022
Presidential Decree No. 33077, Dec. 14, 2022
CHAPTER I GENERAL PROVISIONS
[This Article Wholly Amended on Sep. 29, 2010]
| (1) | The terms used in this Decree are defined as follows: <Amended on Nov. 1, 2011; Dec. 30, 2013; Mar. 22, 2016; Feb. 18, 2020> |
| 1. | The term "entire construction project" means all the work performed in relation to each of the following construction works: |
| (a) | Public works, construction works, or any other works to build structures or to remodel, repair, modify, or dismantle buildings, which are performed to complete the final subject matter in the relevant construction project; |
| (b) | Preparatory works, finishing works, etc. to perform each of the construction works specified in item (a); |
| 2. | The term "total construction cost" means the contract price (including the amount calculated by converting the relevant materials into the market price, if a person placing an order supplies such materials) for the entire construction project to be executed: Provided, That in cases of construction works executed by a person other than the constructors defined in subparagraph 7 of Article 2 of the Framework Act on the Construction Industry, among construction works not subject to restrictions on executors of buildings under Article 41 of that Act, the amount calculated by the method determined and publicly notified by the Minister of Employment and Labor shall be the total construction cost; |
| 3. | The term "number of regular workforce" means the following: Provided, That in cases of the business specified in the former part of Article 15 (1) 2, the number of regular workforce means the number of employees calculated under the latter part of that subparagraph: |
| (a) | Where a business has commenced before the relevant insurance year: The number calculated by dividing the sum of each number of employees employed as at the last day of each month in the preceding year, by the number of months of operation in the preceding year: Provided, That where it is impracticable to ascertain the number of employees in cases of a construction business, the number of employees means the number calculated based on the following calculation formula; and in such cases, "amount of construction performance" means the remainder after deducting the construction cost for a portion lawfully subcontracted under the Framework Act on the Construction Industry or any other relevant statutes, from the amount of total construction performance (referring to the total construction cost for a portion already completed out of the construction project executed in the relevant insurance year); and "average monthly remuneration for construction business" means the average remuneration calculated and publicly notified by the Minister of Employment and Labor based on the wages for a construction business employing at least five regular employees, which are specified in the survey on workforce of business entities prepared by the Minister of Employment and Labor, among designated statistics defined in Article 3 of the Statistics Act: |
Amount of construction performance x Ratio of labor for the preceding year
----------------------------------------------------------------------------------------------------- Average monthly remuneration for construction business for the preceding year x Number of months of operation
| (b) | Where a business has commenced during the relevant insurance year: The number of employees employed as at the date the relevant insurance relationship is formed. |
| (2) | Where an identical construction work performed to complete the final subject matter is contracted (including where the person placing an order directly engages in part of the construction work) by dividing it into at least two construction works through outsourcing or any other activity, regardless of the name of such activity, each contract price shall be aggregated when the total construction cost referred to in the main clause of paragraph (1) 2 is calculated: Provided, That this shall not apply where construction works for each contract unit are separated in time and place and executed independently. |
[This Article Wholly Amended on Sep. 29, 2010]
| Article 2-2 (Money and Goods Excluded from Remuneration) |
[This Article Newly Inserted on Sep. 29, 2010]
| Article 3 (Application of Standard Remuneration) |
| (1) | "Where any ground prescribed by Presidential Decree exists" in Article 3 (1) of the Act means any of the following cases: |
| 1. | Where data related to remuneration is nonexistent or unclear; |
| 2. | Where it is impracticable to identify the location of a business due to relocation, etc. thereof or its place of business (hereinafter referred to as "business"). |
| 1. | For full-time employees who receive a fixed amount of monthly remuneration, the standard remuneration on a monthly basis shall apply; |
| 2. | For part-time employees; employees who receive remuneration based on working hours (hereafter in this Article, referred to as "hourly paid employees"); and employees who receive remuneration as daily wages based on working days (hereafter in this Article, referred to as "daily paid employees"), the prescribed working hours per week shall be deemed the actual working hours and thus, the standard remuneration on an hourly basis shall apply: Provided, That where it is unclear whether an employee is an hourly paid employee or daily paid employee, or where it is impracticable to determine the prescribed working hours per week, the standard remuneration on a monthly basis shall apply. |
| (3) | Where an artist falls under any of the following subparagraphs, the standard monthly remuneration under paragraph (2) 3 shall be the amount of remuneration for the artist pursuant to Article 3 (1) of the Act which is applied mutatis mutandis in Article 48-2 (8) 2 of the Act): <Newly Inserted on Dec. 8, 2020; Jun. 8, 2021; Dec. 31, 2021> |
| 1. | In cases falling under the subparagraphs of paragraph (1); |
| 2. | Where the average monthly remuneration of each artist (excluding a short-term artist under the proviso of Article 77-2 (2) 2 of the Employment Insurance Act (hereinafter referred to as "short-term artist") and an artist who meets the income criteria under Article 104-5 (2) 2 of the Enforcement Decree of that Act) is less than the standard monthly remuneration provided in paragraph (2) 3. |
| (4) | Where a worker falls under any of the following cases, the standard monthly remuneration under paragraph (2) 4 shall be the amount of remuneration for the worker pursuant to Article 3 (1) of the Act which is applied mutatis mutandis in Article 48-3 (8) 2 of the Act: <Newly Inserted on Jun. 8, 2021; Dec. 31, 2021; Dec. 14, 2022> |
| 1. | In cases falling under the subparagraphs of paragraph (1); |
| 2. | Where the amount of monthly remuneration of each worker ((excluding a short-term worker under the proviso of Article 77-6 (2) 2 of the Employment Insurance Act (hereinafter referred to as "short-term worker") and a worker who meets the income criteria provided in Article 104-11 (2) 2 of the Enforcement Decree of that Act) is less than the standard monthly remuneration provided in paragraph (2) 4. |
[This Article Wholly Amended on Sep. 29, 2010]
| Article 4 (Scope of Construction Business) |
Except as otherwise expressly provided for in this Decree, the standard classification concerning industries publicly notified by the Commissioner of the Statistics Korea pursuant to Article 22 of the Statistics Act (hereinafter referred to as "Korean Standard Industrial Classification"), shall apply to the scope of businesses specified in this Decree. <Amended on Dec. 30, 2011> [This Article Wholly Amended on Sep. 29, 2010]
| (1) | A business owner may appoint an agent to conduct matters, to be conducted under the Act and this Decree, on his or her behalf. |
[This Article Wholly Amended on Sep. 29, 2010]
CHAPTER II FORMATION AND TERMINATION OF INSURANCE RELATIONSHIP
| Article 6 (Requirements for Blanket Application for Businesses) |
| (1) | "Requirements prescribed by Presidential Decree" in Article 8 (1) 3 of the Act means construction business under the sectors of the Korean Standard Industrial Classification. <Amended on Dec. 31, 2018> |
| (2) | A business owner who intends to obtain approval for blanket application under the former part of Article 8 (2) of the Act, shall file an application therefor with COMWEL. |
| (3) | A business owner who intends to obtain approval to terminate the blanket application relationship under the former part of Article 8 (3) of the Act, shall file an application therefor with COMWEL seven days before the following insurance year. |
[This Article Wholly Amended on Sep. 29, 2010]
| Article 7 (Blanket Application of Contracted Businesses) |
| (1) | "Construction business or any other business prescribed by Presidential Decree" in the main clause of Article 9 (1) of the Act means construction business. |
| (2) | A subcontractor can be deemed a business owner under the proviso of Article 9 (1) of the Act if the subcontractor is: <Amended on Dec. 31, 2018; Feb. 18, 2020> |
| 6. | A cultural heritage repair business entity defined in subparagraph 5 of Article 2 of the Act on Cultural Heritage Maintenance. |
| (3) | Where a subcontractor is intended to be deemed a business owner under the proviso of Article 9 (1) of the Act, a relevant primary contractor shall enter into a written contract on the transfer of payment of insurance premiums (including a contract in electronic form) with the subcontractor; and shall file an application with COMWEL for approval to deem the subcontractor a business owner, within 30 days from the date the relevant subcontracted construction project commences. <Amended on Jun. 8, 2021> |
| (4) | COMWEL shall not grant approval to deem a subcontractor a business owner, if any of the following grounds arises in connection with the subcontracted construction project with respect to which the primary contractor has filed an application for approval to deem the subcontractor a business owner pursuant to paragraph (3): <Amended on Jun. 29, 2012> |
[This Article Wholly Amended on Sep. 29, 2010]
| Article 8 (Notice on Formation and Termination of Insurance Relationship) |
Where an insurance relationship is formed or terminated, COMWEL shall notify the relevant business owner of the formation or termination thereof without delay.
[This Article Wholly Amended on Sep. 29, 2010]
| Article 9 (Reporting on Change in Insurance Relationship) |
Where any of the following matters changes in an insured business, the relevant business owner shall report such change to COMWEL within 14 days from the date the change occurs, pursuant to Article 12 of the Act: Provided, That in cases falling under subparagraph 6, such report shall be filed within 14 days from the first day of the following insurance year: | 1. | Name and resident registration number of the business owner (the representative in cases of a corporation); |
| 2. | Name and location of the business; |
| 4. | Business registration number (including the corporate registration number in cases of a corporation); |
| 5. | Period of business in cases of businesses with a fixed period, such as a construction project or logging business; |
[This Article Wholly Amended on Sep. 29, 2010]
CHAPTER III INSURANCE PREMIUMS
| Article 10 (Vicarious Payment of Insurance Premiums by Person Placing Order for Construction Project) |
| (1) | The State, a local government, a public institution prescribed in the Act on the Management of Public Institutions, or any other institution funded by the State or a local government, may pay insurance premiums for an primary contractor on his or her behalf with approval from COMWEL, if the insurance premiums are expressly specified in the construction cost when it places an order for the relevant construction project and if the primary contractor gives consent to such payment. |
| (2) | A person who vicariously pays insurance premiums pursuant to paragraph (1) shall file a report with COMWEL without delay, if any of the following matters changes: |
| 1. | Name and location of the person who vicariously pays the insurance premiums, as well as the name of the representative; |
| 2. | Construction cost, construction period, and the details of the construction project. |
| (3) | Where the vicarious payment of the insurance premiums becomes unnecessary or other good causes exist, COMWEL may revoke its approval to vicariously pay the insurance premiums, as prescribed by Ordinance of the Ministry of Employment and Labor. |
| (4) | Upon revocation of its approval to vicariously pay the insurance premiums under paragraph (3), COMWEL shall notify the person who vicariously pays the insurance premiums and the relevant primary contractor of the revocation, without delay. |
[This Article Wholly Amended on Sep. 29, 2010]
| Article 11 (Determination of Ratio of Labor) |
| (1) | The method of determining the ratio of labor referred to in Article 13 (6) of the Act (hereinafter referred to as "ratio of labor") shall be as follows: |
| 1. | The ratio of labor for construction projects shall be determined and publicly notified by the Minister of Employment and Labor based on the share, etc. of the total remuneration calculated by aggregating each of the total remunerations paid to employees by individual business owners operating a construction business for the three years before June 30 of the year in which the point of time for calculation falls (hereinafter referred to as "base insurance year"), in the total construction cost calculated by aggregating each of the total construction costs of the same business owners; but the ratio of labor for construction projects shall be determined by classifying it into the ratio of labor for general construction projects and the ratio of labor for subcontracted construction projects; |
| 2. | The ratio of labor for logging business shall be determined and publicly notified by the Minister of Employment and Labor based on the share, etc. of the total remuneration calculated by aggregating each of the total remunerations paid to employees by individual business owners operating a logging business for the three years before June 30 of the base insurance year, in the total costs calculated by aggregating each of the costs spent by the same business owners for logging works; but such ratio of labor shall be determined based on the amount of remuneration paid for each unit logging volume. |
| (2) | The method of determining an estimated total remuneration or the total remuneration based on the ratio of labor for construction projects shall be as follows: |
| 1. | The estimated total remuneration shall be the amount calculated by multiplying the total construction cost by the relevant ratio of labor: Provided, That where the estimated total remuneration calculated based on the ratio of labor exceeds 90/100 of the contract price, the estimated total remuneration shall be 90/100 of the contract price; |
| 2. | The total remuneration shall be the amount calculated by aggregating the total remuneration paid to employees directly employed for the relevant construction project, and the amount calculated by multiplying the sum of the subcontracted construction costs (excluding the subcontracted construction cost of a subcontractor who has obtained approval from COMWEL under the proviso of Article 9 (1) of the Act) by the ratio of labor for subcontracted construction projects. The method shall be specified by the following calculation formula: |
Total remuneration = Total remuneration paid to employees directly employed for the relevant construction project + {Sum of subcontracted construction costs (excluding the subcontracted construction cost of a subcontractor who has obtained approval from COMWEL under the proviso of Article 9 (1) of the Act) x Ratio of labor for subcontracted construction projects} | (3) | An estimated total remuneration or the total remuneration for logging business, shall be the amount calculated by multiplying the logging volume by the relevant ratio of labor. |
[This Article Wholly Amended on Sep. 29, 2010]
| Article 12 (Employment Insurance Premium Rates) |
| (1) | The employment insurance premium rates referred to in Article 14 (1) of the Act shall be as follows: <Amended on Mar. 30, 2011; Jun. 28, 2013; Sep. 17, 2019; Dec. 31, 2021> |
| 1. | Insurance premium rate for employment security and vocational skills development programs: The insurance premium rate classified as follows: |
| (a) | A business operated by an owner whose regular workforce is less than 150: 25/10,000; |
| (c) | A business operated by an owner whose regular workforce is at least 150 but less than 1,000, which does not fall under item (b): 65/10,000; |
| (d) | A business operated by an owner whose regular workforce is at least 1,000, which does not fall under item (b) or is directly operated by the State or a local government: 85/10,000; |
| 2. | Insurance premium rate for unemployment benefits: 18/1,000. |
| (2) | For the purposes of paragraph (1) 1, the number of regular workforce shall be the number calculated by aggregating the number of regular workforce in all the businesses within the Republic of Korea operated by the relevant business owner: Provided, That in cases of a business managing multi-family housing defined in Article 2 (1) 1 (a) of the Multi-Family Housing Management Act, the number of regular workforce shall be calculated for each business. <Amended on Aug. 11, 2016> |
| (3) | For the purposes of paragraph (1) 1, the insurance premium rate for employment security and vocational skills development programs applicable to a primary contractor, shall apply to a subcontractor who becomes a business owner subject to the Act under the proviso of Article 9 (1) of the Act: Provided, That where a subcontractor is deemed a business owner subject to the Act under the proviso of Article 9 (1) of the Act, in relation to individual businesses of a business owner who becomes subject to blanket application under Article 8 of the Act, the insurance premium rate for employment security and vocational skills development programs applicable to the business owner who is the subcontractor, shall apply. |
| (4) | Where a business is transferred or businesses are merged during the insurance year, the insurance premium rate for employment security and vocational skills development programs applied before the transfer or merger, shall apply to the transferred or merged business only during the relevant insurance year, notwithstanding paragraphs (1) 1 and (2). |
[This Article Wholly Amended on Sep. 29, 2010]
| Article 13 (Public Notice of Industrial Accident Insurance Premium Rates) |
Where the Minister of Employment and Labor has determined an insurance premium rate (hereinafter referred to as "industrial accident insurance premium rate") for industrial accident compensation insurance (hereinafter referred to as "industrial accident insurance") pursuant to Article 14 (3) of the Act, he or she shall publicly notify the types of applicable businesses and the details thereof in the Official Gazette, a daily newspaper registered for nationwide circulation under Article 9 (1) of the Act on the Promotion of Newspapers or any other media. [This Article Wholly Amended on Sep. 29, 2010]
| Article 14 (Application of Industrial Accident Insurance Premium Rates) |
| (1) | Where the same business owner operates at least two different types of businesses under Article 14 (3) of the Act at a single place, the industrial accident insurance premium rate applicable to the main business with the largest number of employees, the highest total remuneration, etc. (hereafter in this Article, referred to as "main business"), among the businesses, shall apply to all the businesses operated at such place. |
| (2) | The main business referred to in paragraph (1) shall be determined in the following order: |
| 1. | A business with a large number of employees; |
| 2. | A business with a high total remuneration, if the number of employees is same or unascertainable; |
| 3. | A business which manufactures products with high sales or provides services, if it is impracticable to determine the main business under subparagraph 1 or 2. |
[This Article Wholly Amended on Sep. 29, 2010]
| Article 15 (Businesses Subject to Special Cases concerning Industrial Accident Insurance Premium Rates) |
| (1) | "Business prescribed by Presidential Decree" in Article 15 (2) of the Act means the following: <Amended on Sep. 3, 2014; Mar. 22, 2016; Dec. 26, 2017; Jun. 28, 2022> |
| 1. | A business subject to blanket application under Article 8 (1) or (2) of the Act, among construction businesses, for which the total construction cost for the insurance year two years preceding the relevant insurance year exceeds six billion won; and in such case, the total construction cost shall be the amount calculated by excluding the cost of construction executed by a subcontractor, who has obtained approval from COMWEL under the proviso of Article 9 (1) of the Act, from the construction cost reported pursuant to Article 11 (1) and (3) of the Act; |
| (3) | Where the type of business subject to the industrial accident insurance premium rate referred to in paragraph (1) changes during the three years before June 30 of the base insurance year, an individual performance rate referred to in Article 15 (2) of the Act (hereinafter referred to as "individual performance rate") shall not apply to such business: Provided, That where the actual conditions of major works of the relevant business, such as machine equipment or working processes, are deemed unchanged even when the type of business has changed, the relevant individual performance rate shall apply to such business. <Amended on Mar. 22, 2016; Dec. 31, 2021> |
| (4) | "Business prescribed by Presidential Decree" in Article 15 (5) of the Act means any of the following businesses whose regular workforce is less than 50: <Newly Inserted on Dec. 30, 2013; Dec. 31, 2018; Dec. 31, 2021> |
| 3. | The following business out of the types of business for industrial accident insurance premium rates determined under the former part of Article 14 (3) of the Act: |
| (a) | Service business regarding sanitation and similar thereto; |
| (5) | The relevant insurance year applicable when the number of regular workforce is calculated under paragraph (4), shall be the insurance year for which industrial accident prevention activities referred to in Article 18-2 have been recognized. <Newly Inserted on Dec. 30, 2013> |
[This Article Wholly Amended on Sep. 29, 2010]
| Article 16 (Insurance Balance Ratio to Apply Individual Performance Rates) |
"Case that constitutes the ratio prescribed by Presidential Decree" in Article 15 (2) of the Act means where the relevant ratio is more than 85/100 or not more than 75/100. [This Article Wholly Amended on Sep. 29, 2010]
| Article 17 (Computation of Insurance Balance Ratio to Apply Individual Performance Rates) |
| (1) | When the ratio of the amount of industrial accident insurance benefits to the insurance premiums for industrial accident insurance (hereinafter referred to as "industrial accident insurance premiums") is calculated pursuant to Article 15 (2) of the Act, the amount of the industrial accident insurance premiums shall be the aggregate of the following amounts as of June 30 of the base insurance year: |
| 1. | In cases of the base insurance year: The aggregate of the monthly insurance premiums referred to in Article 16-3 (1) of the Act (hereinafter referred to as "monthly insurance premiums") for the period from January to June (in cases of a business specified in Article 19-2, the equivalent of 1/2 of the estimated insurance premium referred to in Article 17 (1) of the Act (hereinafter referred to as "estimated insurance premiums")); |
| 2. | In cases of the two insurance years immediately preceding the base insurance year: The aggregate of the insurance premiums calculated pursuant to Article 16-9 (1) or (2) of the Act (hereinafter referred to as "settled insurance premiums") (in cases of a business specified in Article 19-2, the aggregate of the finalized insurance premiums referred to in Article 19 (1) of the Act (hereinafter referred to as "finalized insurance premiums")); |
| 3. | In cases of the insurance year three years preceding the base insurance year: |
The amount calculated based on the following calculation formula: Settled insurance premium or finalized insurance premium for the insurance year three years preceding the base insurance year x 6/ (The total number of months during which the relevant insurance relationship was maintained in the insurance year three years preceding the base insurance year
| (2) | When the ratio of the amount of industrial accident insurance benefits to the industrial accident insurance premium is calculated pursuant to Article 15 (2) of the Act, the amount of industrial accident insurance benefits shall be the aggregate of the amounts of industrial accident insurance benefits for which a payment decision (referring to an encumbrance; hereinafter the same shall apply) was made from July 1 of the insurance year three years preceding the base insurance year to June 30 of the base insurance year. In such case, where the industrial accident insurance benefits decided to be paid are a disability compensation annuity or survivors' compensation annuity, the payment of the disability compensation annuity or survivors' compensation annuity shall be deemed decided when the first decision to pay the relevant annuity is made. |
| (3) | When the aggregate of amounts of industrial accident insurance benefits is calculated under the former part of paragraph (2), none of the following amounts of insurance benefits shall be added: <Amended on Jun. 29, 2012; Mar. 22, 2016; Dec. 31, 2018> |
| 2. | The amount of an insurance benefit decided to be paid due to an accident caused by a third person's act referred to in Article 87 (1) of the Industrial Accident Compensation Insurance Act (excluding the amount of insurance benefits corresponding to the share for which a third person's negligent conduct has not been recognized in a conclusive court judgment, etc.); |
| 4. | The amount of an insurance benefit decided to be paid, for an accident that occurred due to a natural disaster, power failure, or any other force majeure; |
| (4) | With respect to the amount of insurance benefits corresponding to the share, for which a third person's negligent conduct has not been recognized in a conclusive court judgment, etc., referred to in paragraph (3) 2, the date the court has made such conclusive judgment, etc. shall be deemed the date the payment of such insurance benefits has been decided. <Amended on Mar. 22, 2016> |
| (5) | Where insurance benefits are calculated under the main clause of Article 36 (7), 54, or 67 of the Industrial Accident Compensation Insurance Act because the relevant average wage is low if calculated only for businesses in which any accident has occurred, the amount of such insurance benefits calculated shall be added pursuant to paragraph (2), notwithstanding paragraph (3) 5. <Newly Inserted on Mar. 22, 2016> |
[This Article Wholly Amended on Sep. 29, 2010]
| Article 18 (Calculation of Individual Performance Rates) |
| (1) | An industrial accident insurance premium rate under Article 15 (2) of the Act shall be raised or lowered based on the percentages specified in attached Table 1. |
| (2) | In calculating individual performance rates pursuant to Article 15 (2) of the Act, an accident that has happened to a worker of a contractor or a relevant contractor (referring to a contractor or a relevant contractor under the Occupational Safety and Health Act; hereafter in this Article the same shall apply) or to a worker of a temporary work agency (referring to a temporary work agency under the Act on the Protection of Temporary Agency Workers; hereafter in this Article the same shall apply) is any accident specified in the subparagraphs of Article 15 (3) of the Act, the amount of the industrial accident insurance benefits paid due to the accident shall be included in the amount of the industrial accident insurance benefits of the contractee (referring to a contractee under the Occupational Safety and Health Act; hereafter in this Article the same shall apply), contractor, or user company (referring to a user company under the Act on the Protection of Temporary Agency Workers; hereafter in this Article the same shall apply) as follows: <Newly Inserted on Dec. 31, 2021> |
| 1. | The amount of the industrial accident insurance benefits paid due to an accident prescribed in Article 15 (3) 1 of the Act: To be fully included in the amount of the industrial accident insurance benefits of the contractee; |
| 2. | The amount of the industrial accident insurance benefits paid due to an accident prescribed in Article 15 (3) 2 of the Act: To be fully included in the amount of the industrial accident insurance benefits of the contractor; |
| 3. | The amount of the industrial accident insurance benefits paid due to an accident prescribed in Article 15 (3) 3 of the Act: To be fully included in the amount of the industrial accident insurance benefits of the contractee: Provided, That where a relevant contractor violates the duties prescribed in Article 38 or 39 of the Occupational Safety and Health Act in connection with an occurrence of the relevant occupational accident, each half of the amount of the industrial accident insurance benefits paid due to the accident shall be included in the amount of the industrial accident insurance benefits of the contractee and the relevant contractor, respectively; |
| 4. | The amount of the industrial accident insurance benefits paid due to an accident prescribed in Article 15 (3) 4 of the Act: To be fully included in the amount of the industrial accident insurance benefits of the user company. |
| (3) | "Business with a scale equal to or greater than that prescribed by Presidential Decree" in Article 15 (4) of the Act means the following business: <Newly Inserted on Dec. 31, 2021> |
| (4) | “Threshold prescribed by Presidential Decree” in Article 15 (4) of the Act means three persons. <Newly Inserted on Dec. 31, 2021> |
| (5) | The standards for applying individual performance rates pursuant to Article 15 (4) of the Act, taking into account the number of persons who died in a line-of-duty accident and other similar factors, shall be as listed in attached Table 1-2. <Newly Inserted on Dec. 31, 2021> |
| (6) | Where COMWEL has calculated an individual performance rate by applying Article 15 (2) through (5) of the Act, it shall without delay notify the relevant business owner of the individual performance rate. <Amended on Dec. 31, 2021> |
[This Article Wholly Amended on Sep. 29, 2010]
[Title Amended on Dec. 31, 2021]
| Article 18-2 (Application of Industrial Accident Prevention Rate) |
| (1) | An accident prevention activity under Article 15 (6) of the Act means the following activities: <Amended on Dec. 31, 2021> |
| 1. | Conducting risk assessment in relation to hazardous factors or risk factors caused by buildings, machinery and apparatus, equipment, raw materials, gas, steam, dust, or specific work behaviors or other duties of employees under Article 36 (1) of the Occupational Safety and Health Act; |
| 2. | Completing educational courses related to accident prevention determined and publicly notified by the Minister of Employment and Labor; and formulating an accident prevention plan to prevent accidents in a place of business. |
| (2) | The rate of reduction of an industrial accident insurance premium rate (hereinafter referred to as “rate of reduction”) for each accident prevention activity under paragraph (1), shall be the rate computed based on the following relevant calculation formula, and the resulting number shall be rounded off to the third decimal place: |
| 1. | In cases falling under paragraph (1) 1: |
(20 x the number of days of recognition of accident prevention activities for the preceding year) / (100 x 365)
| 2. | In cases falling under paragraph (1) 2: |
(10 x the number of days of recognition of accident prevention activities for the preceding year) / (100 x 365)
| (3) | Where accident prevention activities under paragraph (1) 1 and 2 overlap (including cases where the same accident prevention activities have been conducted at least twice), the higher of the rates of reduction calculated by the formula under paragraph (2) 1 and 2 shall apply. |
[This Article Wholly Amended on Jun. 8, 2021]
| Article 18-3 (Recognition Period for Accident Prevention Activities) |
| (1) | The recognition period for each category of accident prevention activities referred to in Article 15 (6) of the Act shall be in accordance with the following classifications: <Amended on Dec. 31, 2018; Dec. 31, 2021> |
| 1. | In cases falling under Article 18-2 (1) 1: Three years from the date accident prevention activities are recognized; |
| 2. | In cases falling under Article 18-2 (1) 2: One year from the date accident prevention activities are recognized; |
| 3. | Deleted. <Jun. 8, 2021> |
| (2) | The industrial accident prevention rate shall apply even when a business owner recognized for accident prevention activities employs regular workforce exceeding the number of regular workforce referred to in Article 15 (4), during the recognition period for accident prevention activities referred to in paragraph (1). |
[This Article Newly Inserted on Dec. 30, 2013]
| Article 18-4 (Period subject to Industrial Accident Prevention Rate) |
The period to which the industrial accident prevention rate is applied under Article 15 (6) of the Act, shall be the period from the insurance year following the year in which the date accident prevention activities have been recognized falls, to the insurance year following the year in which the date the recognition of accident prevention activities has been terminated or revoked (excluding the case specified in Article 15 (8) 1 of the Act) falls. <Amended on Dec. 31, 2021> [This Article Newly Inserted on Dec. 30, 2013]
| Article 18-5 (Grounds for Exception to Revocation of Recognition of Accident Prevention Activities) |
| (1) | "Accident prescribed by Presidential Decree" in the proviso of Article 15 (8) 2 of the Act means the following: <Amended on Dec. 8, 2020; Dec. 31, 2021> |
| 6. | Any other accident determined and publicly notified by the Minister of Employment and Labor, which is not directly related to the duties of a business owner. |
| (2) | "Where any other grounds prescribed by Presidential Decree exist" in Article 15 (8) 3 of the Act means any of the following: <Amended on Dec. 31, 2018; Dec. 24, 2019; Dec. 31, 2021> |
| 1. | Where a place of business, for which the number of industrial accidents that occur, the accident rate, rankings thereof, and others have been published pursuant to Article 10 of the Occupational Safety and Health Act during the recognition period for accident prevention activities, which falls under Article 10 of the Enforcement Decree of that Act; |
| 2. | Where measures taken based on the risk assessment referred to in Article 18-2 (1) 1, fail to meet the criteria determined and publicly notified by the Minister of Employment and Labor; |
| 3. | Deleted. <Jun. 8, 2021> |
[This Article Newly Inserted on Dec. 30, 2013]
| Article 18-6 (Temporary Application of Industrial Accident Prevention Rate) |
| (1) | The activities of a business owner falling under any of the following shall be deemed accident prevention activities under Article 15 (6) of the Act until the deadline specified in the relevant subparagraph: <Amended on Dec. 31, 2021> |
| 1. | Reducing working hours per week to 52 or less, pursuant to the standards determined by the Minister of Employment and Labor: Until June 30, 2021; |
| 2. | Converting at least five days among the holidays under the subparagraphs (excluding subparagraph 1) of Article 2 of the Regulations on Holidays of Government Offices and alternative statutory holidays under Article 3 of that Decree into paid holidays, in accordance with the standards determined by the Minister of Employment and Labor: Until December 31, 2021. |
| (2) | The rate of reduction rate by accident prevention activity under paragraph (1) shall be the rate calculated according to the formula under Article 18-2 (2) 2, and shall be rounded off to the nearest four decimal places. |
| (3) | Where accident prevention activities under paragraph (1) or Article 18-2 (1) have been conducted repeatedly, the rate of reduction shall apply according to the following classification: |
| 1. | Where accident prevention activities under paragraph (1) 1 and 2 overlap (including where the same accident prevention activities have been conducted at least twice): The higher rate (where the same accident prevention activities have been conducted at least twice, the corresponding rate of reduction shall apply) among the rates of reduction for each accident prevention activity under paragraph (2); |
| 2. | Where accident prevention activities (including cases where a rate of reduction under paragraph (1) 1 is applied as a result of repeated activities) under paragraph (1) 1 and accident prevention activities under Article 18-2 (1) 1 or 2 have been conducted: The rate of reduction shall be calculated by adding the rate of reduction under paragraph (2) to the rate of reduction calculated under the formula prescribed in Article 18-2 (1) or 2; |
| 3. | Where both accident prevention activities (including cases where a rate of reduction under paragraph (1) 2 is applied as a result of repeated activities) under paragraph (1) 2 and accident prevention activities under Article 18-2 (1) 1 or 2 have been conducted: The rate of reduction under paragraph (2) shall be calculated by adding the rate of reduction under paragraph (2) to the rate of reduction calculated under the formula prescribed in Article 18-2 (2) 1 or 2; |
| (4) | The recognition period for each accident prevention activity under paragraph (1) shall be the period from the date accident prevention activities are recognized to the date specified in any subparagraph of paragraph (1). |
| (5) | In any of the following cases, recognition of accident prevention activities shall be revoked pursuant to Article 15 (8) 3 of the Act: <Amended on Dec. 31, 2021> |
| 1. | Where measures reducing the working hours under paragraph (1) 1 fail to meet the standards determined by the Minister of Employment and Labor; |
| 2. | Where measures converting at least five holidays into paid holidays under paragraph (1) 2 fail to meet the standards determined by the Minister of Employment and Labor. |
[This Article Newly Inserted on Jun. 8, 2021]
[Previous Article 18-6 moved to Article 18-7 <Jun. 8, 2021>]
| Article 18-7 (Agency Entrusted with Duties) |
[This Article Newly Inserted on Dec. 30, 2013]
[Moved from Article 18-6 <Jun. 8, 2021>]
| Article 19 (Withholding of Employment Insurance Premiums) |
Where a business owner intends to withhold an insurance premium of employment insurance (hereinafter referred to as "employment insurance premium") pursuant to Article 16 (1) of the Act, he or she shall deduct the equivalent of the employment insurance premium to be borne by the relevant insured employee from the amount to be paid to such employee, based on the amount calculated by aggregating the amount to be paid and the remunerations paid irregularly after the immediately preceding regular payday, whenever the business owner pays remuneration to such employee. [This Article Wholly Amended on Sep. 29, 2010]
| Article 19-2 (Businesses subject to Exclusion from Imposition and Collection of Monthly Insurance Premiums) |
"Businesses prescribed by Presidential Decree, such as construction business" in Article 16-2 (2) of the Act means the following businesses: | 1. | Construction business (excluding a construction equipment operation business); |
| 2. | Logging business, in forestry. |
[This Article Newly Inserted on Sep. 29, 2010]
| Article 19-3 (Methods of Calculating Average Monthly Remuneration) |
| (1) | The average monthly remuneration for each worker or artist pursuant to the main clause of Article 16-3 (1) of the Act shall be an amount calculated according to the following classification and reported by a business owner to COMWEL pursuant to Article 16-10 of the Act: |
| 1. | Where work or labor commenced in the year preceding the insurance year: The amount obtained by dividing the total remuneration for the previous year by the number of months in the previous year during which the work or labor was provided in the previous year; |
| 2. | Where labor or work commenced in the relevant insurance year: The amount calculated by dividing the total remuneration to be paid during one year from the date the work or labor commenced by the number of months during which the work or labor has been provided; Provided, That, where the period of a labor contract or a contract for culture and arts services (hereinafter referred to as "contract for culture and arts services") under Article 4-4 of the Artist Welfare Act is less than one year, the amount shall be calculated by dividing the total remuneration to be paid during such contract period by the number of months during which work or labor was provided. |
| (2) | The period during which the average monthly remuneration calculated and reported pursuant to paragraph (1) applies shall be as follows: |
| 1. | In cases falling under paragraph (1) 1: From April each year to March of the following year; |
| 2. | In cases falling under paragraph (1) 2: From the month in which the date of commencement of work or labor by a worker or an artist falls to March of the following year. |
| (3) | "Persons prescribed by Presidential Decree, such as a daily hire employee" in the proviso of Article 16-3 (1) of the Act means the following persons: <Amended on Jun. 8, 2021; Dec. 31, 2021; Jun. 28, 2022> |
| 4. | Deleted; <Dec. 14, 2022> |
| 5. | Deleted; <Dec. 14, 2022> |
| 6. | Deleted. <Dec. 14, 2022> |
| (4) | The average monthly remuneration under the proviso of Article 16-3 (1) of the Act shall be the remuneration or the amount of remuneration paid by the relevant business owner in the month preceding the month in which the monthly insurance premium is calculated. <Amended on Dec. 14, 2022> |
| (5) | Deleted. <Dec. 14, 2022> |
| (6) | Deleted. <Dec. 31, 2021> |
| (7) | Where the remuneration or the amount of remuneration is increased or decreased after the average monthly remuneration is calculated pursuant to Article 16-3 of the Act, the relevant business owner may report the changed average monthly remuneration to COMWEL, as prescribed by Ordinance of the Ministry of Employment and Labor. In such cases, COMWEL shall re-determine the average monthly remuneration and apply it, starting with the month in which the remuneration or the amount of remuneration rises or falls. <Amended on Jun. 8, 2021> |
[This Article Newly Inserted on Dec. 8, 2020]
[Previous Article 19-3 moved to Article 19-4 <Dec. 8, 2020>]
| Article 19-4 (Grounds for Calculating Monthly Insurance Premiums on Daily Pro Rata Basis) |
"Grounds prescribed by Presidential Decree, such as temporary leave of the employee" in subparagraph 3 of Article 16-4 of the Act means any of the following: <Amended on Dec. 30, 2015> | 1. | Temporary layoff or temporary leave of an employee; |
| 3. | Any other grounds recognized by the Minister of Employment and Labor as a state in which an employee does not provide labor. |
[This Article Newly Inserted on Sep. 29, 2010]
[Title Amended on Sep. 24, 2021]
[Moved from Article 19-3; previous Article 19-4 moved to Article 19-5 <Dec. 8, 2020>]
| Article 19-5 (Remuneration Excluded from Average Monthly Remuneration when Calculating Insurance Premiums) |
| (1) | "Grounds prescribed by Presidential Decree, such as receipt of closure allowances under Article 46 (1) of the Labor Standards Act" in Article 16-5 of the Act means the grounds specified in any subparagraph of Article 19-4. <Amended on Dec. 8, 2020> |
| (2) | The remuneration during the period during which the grounds under paragraph (1) occur, shall be excluded from the average monthly remuneration or the total remuneration when calculating the relevant industrial accident insurance premium. |
[This Article Newly Inserted on Sep. 29, 2010]
[Moved from Article 19-4'; previous Article 19-5 moved to Article 19-7 <Dec. 8, 2020>]
| Article 19-6 (Calculation of Employment Insurance Premiums for Artists) |
When calculating the employment insurance premium pursuant to Article 16-9 (1) and (2) of the Act which is applied mutatis mutandis in Article 48-2 (8) 2 of the Act, where the total remuneration for each individual artist is lower than the sum of the standard remuneration on a monthly basis under Article 3 (2) 3, the sum of the standard remuneration on a monthly basis shall be the total remuneration for each artist. <Amended on Jun. 8, 2021; Dec. 31, 2021> [This Article Newly Inserted on Dec. 8, 2020]
[Previous Article 19-6 moved to Article 19-8 <Dec. 8, 2020>]
| Article 19-7 (Reporting on Total Remuneration) |
| (1) | Matters to be reported by a business owner by March 15 each year pursuant to Article 16-10 (1) of the Act shall be as follows: <Amended on Jun. 8, 2021> |
| 1. | Names and resident registration numbers of employees, artists, or workers; |
| 2. | Total remuneration for each employee, artist, or worker during the preceding year; |
| 3. | Where a business owner hired new employees in the year preceding the insurance year, the date of such employment (referring to the date of acquisition of insured status under Article 13 of the Employment Insurance Act); |
| 4. | Where a business owner was newly provided with labor by artists in the year preceding the insurance year, the date labor commenced (referring to the date of acquisition of insured status under Article 13 (1) of Employment Insurance Act which is applied mutatis mutandis in Article 77-5 (1) of that Act); |
| 5. | Where a business owner was newly provided with labor by workers in the year preceding the insurance year, the date labor commenced (referring to the date of acquisition of insured status under Article 13 (1) of the Employment Insurance Act which is applied mutatis mutandis in Article 77-10 (1) of that Act); |
| 7. | Other matters prescribed by Ordinance of the Ministry of Employment and Labor, which are necessary for calculating insurance premiums. |
| (2) | Matters to be reported by a business owner where an insurance relationship is terminated pursuant to Article 16-10 (2) of the Act shall be matters under paragraph (1) 1 and 3 through 5 and the total remuneration for each employee, artist, or worker for the relevant year. <Amended on Jun. 8, 2021> |
| (3) | Where a business owner newly hires an employee, enters into a contract for culture and arts services with an artist, or enters into a labor contract with a worker pursuant to the main clause of Article 16-10 (3) of the Act, matters to be reported shall be as follows: <Amended on Jun. 8, 2021> |
| 1. | Names and resident registration numbers of employees, artists, or workers; |
| 2. | The average monthly remuneration for employees or artists under Article 19-3 (1) 2; |
| 2-2. | The amount of remuneration paid in the month during which labor commences; |
| (5) | Notwithstanding paragraphs (1) and (2), a report may be filed only on the total remuneration of all the relevant employees, with respect to the employees falling under paragraph (4). |
| (6) | Matters to be reported by a business owner where he or she terminates an employment relationship with an employee, pursuant to Article 16-10 (4) of the Act, shall be as follows: <Amended on Jun. 8, 2021> |
| 1. | Names and resident registration numbers of the relevant employees, artists, or workers; |
| 2. | Total remunerations paid to the relevant employees, artists, or workers; |
| (7) | "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" in Article 16-10 (5) of the Act means the following: <Amended on Jun. 8, 2021> |
| 1. | Temporary layoff or temporary leave of an employee; |
| 4. | Transfer of an employee from the relevant business owner's place of business to another place of business; |
| 5. | Change in the name or resident registration number of an employee, artist, or worker; |
| 6. | Change in the date an employee's temporary leave terminates or in the date temporary layoff, etc. of an artist or worker terminates; |
| 7. | Where, because an artist or a worker is unable to provide labor for reasons of temporary layoff, childbirth, miscarriage, or stillbirth, the business owner fails to pay remuneration. |
| (8) | Matters to be reported by a business owner where any ground under the subparagraphs of paragraph (7) arises, pursuant to Article 16-10 (5) of the Act, shall be as follows: <Amended on Jun. 8, 2021> |
| 1. | Where the relevant employee falls under paragraph (7) 1 through 4 or 6: The following matters: |
| 1. | Names and resident registration numbers of employees; |
| (b) | Ground for Occurrence; |
| (c) | Date of commencement or termination of the period during which no labor is provided; |
| (d) | Names and management numbers of the place of business to which employees have been transferred (applicable only where a ground under paragraph (7) 4 exists); |
| 2. | Where an employee, artist, or worker falls under paragraph (7) 5: Details of the change; |
| 3. | Where an artist or a worker falls under paragraph (7) 6 or 7: The following matters: |
| (a) | Name and resident registration number of the artist or worker; |
| (b) | Ground for Occurrence; |
| (c) | Date of commencement and termination of the period during which no labor is provided. |
| (9) | A business owner who intends to report under paragraphs (1) through (3), (5), (6), or (8), shall submit the report prescribed by Ordinance of the Ministry of Employment and Labor. |
[This Article Wholly Amended on Dec. 8, 2020]
[Moved from Article 19-5; previous Article 19-7 moved to Article 19-9 <Dec. 8, 2020>]
| Article 19-8 (Reporting on Total Remuneration in Writing) |
"Size prescribed by Presidential Decree" in the proviso of Article 16-10 (8) of the Act means a business with less than 10 employees as at the end of the preceding year. [This Article Newly Inserted on Sep. 29, 2010]
[Moved from Article 19-6 <Dec. 8, 2020>]
| Article 19-9 (Payment of Insurance Premiums by Credit Card) |
| (1) | Deleted. <Jun. 27, 2017> |
| (2) | "Insurance premium payment service provider prescribed by Presidential Decree" in Article 16-12 (1) of the Act means any of the following institutions that provide payment services by credit card, debit card, etc. (hereinafter referred to as "credit card, etc.") through information and communications networks: |
| 1. | Korea Financial Telecommunications and Clearings Institute established with permission from the Financial Services Commission pursuant to Article 32 of the Civil Act; |
| 2. | An institution designated by either COMWEL or the National Health Insurance Service established under Article 13 of the National Health Insurance Act (hereinafter referred to as the "Health Insurance Service") for each type of collection business entrusted thereto pursuant to Article 4 of the Act, taking into account facilities, capabilities to perform business, the amount of capital, etc. |
| (3) | Payment service fees referred to in Article 16-12 (3) of the Act shall be approved by COMWEL or the Health Insurance Service, comprehensively considering operating expenses, etc. of insurance premium payment service providers. In such cases, the payment service fees shall not exceed 10/1,000 of the amount paid. |
| (4) | COMWEL or the Health Insurance Service may determine matters necessary for paying insurance premiums, etc. by credit card, etc. |
[This Article Newly Inserted on Sep. 24, 2014]
[Moved from Article 19-7 <Dec. 8, 2020>]
| Article 20 (Reporting and Payment of Estimated Insurance Premiums) |
Where a business owner intends to pay an estimated insurance premium, he or she shall submit a report on the estimated insurance premium to COMWEL and pay it based on a statement of payment.
[This Article Wholly Amended on Sep. 29, 2010]
| Article 21 (Application of Total Remuneration of Preceding Year) |
"Cases prescribed by Presidential Decree" in the main clause of Article 17 (1) of the Act means where the estimated total remuneration for the relevant insurance year is at least 70/100 but less than 130/100 of the total remuneration for the preceding year. [This Article Wholly Amended on Sep. 29, 2010]
| Article 22 (Installment Payments of Estimated Insurance Premiums) |
| (1) | Installment payments of the estimated insurance premium referred to in Article 17 (3) of the Act shall be made quarterly, and the period for each quarter shall be classified as follows: |
| 1. | First quarter: From January 1 to March 31; |
| 2. | Second quarter: From April 1 to June 30; |
| 3. | Third quarter: From July 1 to September 30; |
| 4. | Fourth quarter: From October 1 to December 31. |
| (2) | Notwithstanding paragraph (1), no estimated insurance premium shall be paid in installments, in cases of the following businesses: |
| 1. | A business for which an insurance relationship is formed after July 1 of the relevant insurance year; |
| 2. | A business with a fixed period, such as a construction project, which is less than six months. |
| (3) | Where an insurance relationship is formed during the insurance year, the first quarter for installment payments of the relevant estimated insurance premium shall be classified as follows: |
| 1. | Where the insurance relationship is formed between January 2 and March 31: From the date the insurance relationship is formed to June 30; |
| 2. | Where the insurance relationship is formed between April 1 and June 30: From the date the insurance relationship is formed to September 30. |
| (4) | The estimated insurance premium for each quarter shall be as follows: |
| 1. | The estimated insurance premium for each quarter specified in paragraph (1): A quarter of the estimated insurance premium for the relevant year; |
| 2. | The estimated insurance premium for each quarter specified in paragraph (3): The amount calculated by multiplying the estimated insurance premium for the relevant year, by the ratio of the number of days for the relevant quarter to the total number of days for the period from the date the insurance relationship is formed to the end of the year. |
| (5) | A business owner who pays an estimated insurance premium in installments shall pay the estimated insurance premium for the first quarter by the payment deadline referred to in Article 17 (1) of the Act, and the estimated insurance premium for each quarter thereafter by the 15th day of the middle month of each quarter. |
| (6) | A business owner who intends to pay an estimated insurance premium in installments pursuant to paragraphs (1) through (5), shall file an application therefor with COMWEL. |
[This Article Wholly Amended on Sep. 29, 2010]
| Article 23 (Request for Correction of Estimated Insurance Premiums) |
| (1) | A business owner who intends to file an application to correct an estimated insurance premium pursuant to Article 17 (5) of the Act, shall submit a request for correction stating the following matters: |
| 1. | Name and address/residence of the applicant; |
| 2. | Amount of the estimated insurance premium before correction; |
| 3. | Amount of the estimated insurance premium after correction; |
| 4. | Reason for requesting the correction; |
| 5. | Any other matters necessary for explaining the reason for requesting the correction and grounds for calculation. |
| (2) | COMWEL shall notify the applicant of the results of the request for correction of the estimated insurance premium, within two months after receipt of the request for correction referred to in paragraph (1). |
[This Article Wholly Amended on Sep. 29, 2010]
| Article 24 (Adjustment of Insurance Premiums following Changes in Insurance Premium Rates) |
| (1) | Where COMWEL has reduced an insurance premium pursuant to Article 18 (1) of the Act, it shall notify the relevant business owner of the reduction, within 20 days from the date it has decided to lower the insurance premium rate. |
| (2) | Where the amount already paid by a business owner exceeds the amount to be paid by the business owner as a result of the reduction of the insurance premium under paragraph (1), COMWEL shall decide to allocate or return the erroneously paid amount pursuant to Article 23 of the Act, and shall notify the business owner of its decision pursuant to Article 31 (3). |
| (3) | Where COMWEL or the Health Insurance Service has increased an insurance premium pursuant to Article 18 (1) of the Act, it shall notify the relevant business owner of the payment of an additional insurance premium, specifying the payment deadline therefor. <Amended on Aug. 31, 2012; Sep. 24, 2014> |
| (4) | Upon receipt of notice of the additional payment of an insurance premium under paragraph (3), the relevant business owner shall pay the increased insurance premium by the payment deadline therefor: Provided, That where any justifiable grounds are deemed to exist, COMWEL or the Health Insurance Service may extend the payment deadline by up to 30 days only once. |
[This Article Wholly Amended on Sep. 29, 2010]
| Article 25 (Standard for Reducing Estimated Insurance Premiums) |
[This Article Wholly Amended on Sep. 29, 2010]
| Article 26 (Reporting and Payment of Finalized Insurance Premiums) |
[This Article Wholly Amended on Sep. 29, 2010]
| Article 27 (Special Cases concerning Collection of Insurance Premiums) |
"Any ground prescribed by Presidential Decree, such as where it is impracticable to obtain basic data, including a statement of accounts, required for computing insurance premiums" in Article 20 of the Act means where a business owner fails to comply with a request made at least twice by COMWEL for submitting basic data necessary for calculating insurance premiums, such as a statement of accounts; or where supplementation of submitted data has been requested because the data are significantly unreliable, but the data are not supplemented. [This Article Wholly Amended on Sep. 29, 2010]
| Article 28 (Objects Eligible for Subsidization for Employment Insurance Premiums) |
| 1. | In cases of businesses for which insurance premiums are paid pursuant to Article 16-2 (1) of the Act, a business that meets all the following requirements: Provided, That in cases of subsidizing employment insurance premiums to be borne by an artist or a worker, the business of the relevant owner need not meet the following requirements: |
| (a) | The number of employees among the insured defined in subparagraph 1 (a) of Article 2 of the Employment Insurance Act (hereinafter referred to as "insured employees") which is calculated as prescribed by the Minister of Employment and Labor in the year preceding the insurance year, in which the date of application for subsidization for employment insurance premiums under Article 21 of the Act (hereinafter referred to as "date of application for subsidization") falls, must be an average of less than 10 persons a month: Provided, That in cases of a business where the average monthly number of insured employees for the year preceding the insurance year in which the date of application for subsidization falls is at least 10 persons or a business for which an insurance relationship is formed under Article 7 of the Act during the insurance year in which the date of application for subsidization falls, the number of insured employees shall be less than 10 persons during the three consecutive months immediately preceding the month in which the date of application for subsidization falls (limited to the year in which the date of application for subsidization falls and referring to the relevant period if three months have not passed since the date the insurance relationship was formed); |
| (b) | The number of insured employees as at the last day of the month (referring to the relevant application date or reporting date, if an application for subsidization is filed while applying for purchase of an employment insurance policy pursuant to Article 5 (2) of the Act or reporting the formation of an insurance relationship within the period specified in Article 11 of the Act) in which the date of application for subsidization falls, must be less than 10 persons; |
| (c) | The number of insured employees as at the last day of each month in the relevant insurance year after the commencement of subsidization for employment insurance premiums, must not exceed 10 persons for three consecutive months; |
| 2. | In cases of businesses for which employment insurance premiums are reported and paid pursuant to Article 16-2 (2) of the Act: A business that meets the requirements specified in subparagraph 1 (a). |
| (2) | Where the owner of a business falling under paragraph (1) grants any of the following leaves, etc. (hereinafter referred to as "maternity leave before and after childbirth, etc.") to its insured employees, the number calculated by deducting the number of insured employees, who have been granted a maternity leave before and after childbirth, etc., from the total number of its insured employees, shall be deemed the number of its insured employees, during the period for the maternity leave before and after childbirth, etc. <Newly Inserted on Dec. 30, 2015; Jun. 27, 2017> |
| (3) | "Remuneration less than the amount prescribed by Presidential Decree" in Article 21 (1) 1 of the Act means where any of the following amounts for the relevant insured employee, insured artist, or insured worker is less than the amount publicly notified by the Minister of Employment and Labor in consideration of the level of remuneration for employees, artists, and workers engaged in a similar type of business, the conditions of labor market, etc., in consultation with the Minister of Health and Welfare: <Amended on Dec. 30, 2015; Jun. 27, 2017; Dec. 8, 2020; Jun. 8, 2021; Dec. 31, 2021; Dec. 14, 2022> |
| 2. | In cases of a business for which insurance premiums are paid under Article 16-2 (2) of the Act, the average monthly remuneration stated in an application for subsidization filed under Article 29-3 (1) (referring to the amount calculated by dividing the total remuneration stated in the application for subsidization, by the number of working days of the relevant employee during the relevant insurance year, and then by multiplying the resulting number by 30); or the monthly remuneration stated in a report on confirmation of the details of employment submitted under the latter part of Article 7 (1) of the Enforcement Decree of the Employment Insurance Act. |
| (5) | "Standard prescribed by Presidential Decree" in Article 21 (1) 2 or 3 of the Act means the standard determined and publicly notified by the Minister of Employment and Labor in consideration of the economic conditions of Korea and abroad such as the inflation rate and economic growth rates, the status of properties and income distribution of employees, artists, and workers, relationship to other statutes or regulations, etc. in consultation with the Minister of Health and Welfare. <Newly Inserted on Jun. 27, 2017; Jun. 8, 2021> |
[This Article Newly Inserted on Jun. 29, 2012]
| Article 29 (Level of Subsidization for Employment Insurance Premiums) |
The level of subsidization for the employment insurance premium under Article 21 of the Act shall be publicly notified by the Minister of Employment and Labor within the scope of the employment insurance premium borne by the relevant business owner, employee, artist, and worker in consideration of the level, etc. of remuneration for the relevant employee, artist, and worker in consultation with the Minister of Health and Welfare. <Amended on Jun. 8, 2021> [This Article Wholly Amended on Dec. 8, 2020]
| Article 29-2 (Methods and Procedures for Subsidizing Businesses Which Pay Monthly Insurance Premiums) |
| (1) | Where the owner of the relevant business, an employee, an artist, or a worker intends to receive subsidies for employment insurance premiums under Article 21 of the Act, he or she shall file an application with COMWEL for subsidization for employment insurance premiums, as prescribed by Ordinance of the Ministry of Employment and Labor. <Amended on Dec. 30, 2015; Jun. 27, 2017; Dec. 31, 2018; Dec. 8, 2020; Jun. 8, 2021; Dec. 14, 2022> |
| (2) | Upon receipt of an application under paragraph (1), COMWEL shall grant subsidies after verifying whether the relevant business owner or labor platform operator (referring to the labor platform operator under Article 77-7 (1) of the Employment Insurance Act; hereinafter the same shall apply) has paid the monthly insurance premium by the deadline under Article 16-7 of the Act each month; in such cases, COMWEL shall subsidize the employment insurance premium from the month in which the date of application for subsidization falls, to the end of the relevant insurance year; whereas if the relevant business owner or labor platform operator fails to file any of the following reports by the deadline, COMWEL shall subsidize the employment insurance premium from the month in which the date the relevant report has been filed falls; and if an insured employee eligible for subsidization is a daily hire employee short-term artist, or short-term worker, COMWEL shall subsidize only the monthly insurance premiums for the persons listed in a report on confirmation of the details of employment, a report on confirmation of the details of provision of labor, or a statement of payment of wage and salary income which has been submitted by the relevant business owner or labor platform operator by the deadline under the latter part of Article 7 (1) of the Enforcement Decree of the Employment Insurance Act, by the deadline under Article 104-6 (2), 104-12 (3), or 104-13 (3) of that Decree, or by the deadline under the proviso of Article 164 (1) of the Income Tax Act, respectively: <Amended on Jun. 27, 2017; Dec. 8, 2020; Jun. 8, 2021; Dec. 31, 2021; Jun. 28, 2022; Dec. 14, 2022> |
| 3. | A report on the acquisition of insured status under Article 15 of the Employment Insurance Act, which is applied mutatis mutandis in Article 77-5 (1) of that Act for an insured artist who is eligible for subsidization (including reports filed by the person placing an order or the primary contractor pursuant to Article 77-2 (3) of that Act); |
| (3) | Notwithstanding paragraph (2), COMWEL shall not subsidize the employment insurance premium under paragraph (2) for the month in which a business owner or labor platform operator fails to file a report with COMWEL on the amount of monthly remuneration under Article 56-6 (7) paid to the insured worker eligible for subsidization during the period of subsidization for employment insurance premiums. <Newly Inserted on Jun. 8, 2021; Dec. 31, 2021; Dec. 14, 2022> |
| (4) | Where a business receives subsidies for employment insurance premiums as of the end of the insurance year and the average monthly number of insured employees during the period of subsidization for the insurance premiums in the relevant insurance year is less than 10 persons, such business shall be deemed a business which files an application for subsidization under paragraph (1) on January 1 of the following insurance year and receives subsidies. <Amended on Jun. 27, 2017; Jun. 8, 2021> |
| (5) | Where a business fails to meet the requirements under Article 28 (1) 1 (c) and thus, fails to receive subsidies for employment insurance premiums, the relevant business owner shall not file an application for subsidization under paragraph (1) until the end of the relevant insurance year. <Amended on Jun. 27, 2017; Jun. 8, 2021> |
[This Article Newly Inserted on Jun. 29, 2012]
[Title Amended on Jun. 27, 2017]
| Article 29-3 (Method and Procedures for Subsidizing Businesses Which Report and Pay Employment Insurance Premiums) |
| (1) | Where an insured employee who works in a business falling under Article 28 (1) 2 intends to receive subsidies for the relevant employment insurance premium because he or she meets the requirements specified in Article 21 of the Act, the owner of the business or the insured employee shall file an application for subsidization for the employment insurance premium as prescribed by Ordinance of the Ministry of Employment and Labor, after the owner of the business reports and pays the employment insurance premium to COMWEL by the deadline specified in Article 19 of the Act. <Amended on Dec. 31, 2018> |
| (2) | Upon receipt of an application for subsidization under paragraph (1), COMWEL shall calculate and subsidize the amount to be subsidized, for the employment insurance premium reported and paid by the relevant business owner pursuant to Article 19 of the Act: Provided, That where the business owner fails to report an insured status under Article 15 of the Employment Insurance Act by the deadline in relation to an insured employee eligible for subsidization, COMWEL shall subsidize the employment insurance premium for such person from the date his or her insured status is reported; and where an insured employee eligible for subsidization is a daily hire employee, COMWEL shall subsidize only the employment insurance premiums for the persons listed in a report on confirmation of the details of employment for the month for which such report has been submitted by the business owner by the deadline under the latter part of Article 7 (1) of the Enforcement Decree of the Employment Insurance Act or a statement of payment of wage and salary income which has been submitted by the business owner by the deadline under the proviso of Article 164 (1) of the Income Tax Act. <Amended on Dec. 8, 2020; Dec. 31, 2021; Jun. 28, 2022> |
[This Article Wholly Amended on Jun. 27, 2017]
| Article 30 (Recovery of Subsidies for Employment Insurance Premiums) |
| (1) | Where any of the following grounds arises in relation to a business subsidized with employment insurance premiums, COMWEL shall recover the amount of subsidies classified as follows, pursuant to Article 21-2 of the Act: <Amended on Dec. 30, 2015; Jun. 27, 2017; Jan. 7, 2020; Dec. 8, 2020> |
| 1. | Where the relevant business has received subsidies by filing an application by fraud or other improper means although it failed to meet the requirements for subsidization when it applied for subsidization: The total amount subsidized; |
| 2. | Where the relevant business is verified as having continuously received subsidies, even when the number of its insured employees as at the last day of each month during the relevant insurance year exceeded 10 persons for three consecutive months after the commencement of subsidization for the employment insurance premiums: The amount subsidized after the month following the third month; |
| 3. | Where the amount of the average monthly remuneration for an employee or an artist eligible for subsidization calculated based on the total remuneration for the relevant employee and artist, which has been reported by the relevant business owner pursuant to Article 16-10 (1) or (4), exceeds 110/100 of the amount publicly notified by the Minister of Employment and Labor under Article 28 (3) (limited to where the employee or artist eligible for subsidization is newly employed or labor thereby commences during the insurance year): The total amount of subsidies for the employee or artist; |
| 4. | Any other cases where it is confirmed a person ineligible for subsidization has received subsidies: The amount erroneously subsidized. |
| (2) | Where a ground arises to recover a subsidy under paragraph (1), COMWEL shall notify the recipient of the subsidy of such fact, and then shall notify him or her of the amount to be recovered and shall collect it. <Amended on Dec. 31, 2021> |
| (3) | "Amount prescribed by Presidential Decree" in the proviso of Article 21-2 (1) of the Act means 3,000 won. <Newly Inserted on Sep. 24, 2014> |
[This Article Newly Inserted on Jun. 29, 2012]
| Article 30-2 (Grounds for Reducing Insurance Premiums following Natural Disaster) |
| (1) | "Any other particular ground prescribed by Presidential Decree" in the former part of Article 22-2 (1) of the Act means a fire, explosion, disaster caused by war, or any other similar disaster. <Amended on Jul. 2, 2019> |
| (2) | The reduction ratio in the latter part of Article 22-2 (1) of the Act shall be 30/100 of the insurance premium and other money collectable. |
[This Article Wholly Amended on Sep. 29, 2010]
| Article 30-3 (Amount of Insurance Premiums to be Reduced when Report is Filed through Information and Communications Network) |
Where a business owner reports on the total remuneration or the estimated insurance premium through the information and communications network for employment and industrial accidents under the main clause of Article 22-2 (2) of the Act (excluding where the report is filed through an insurance business agency referred to in Article 45 (1)), COMWEL may reduce an employment insurance premium of 5,000 won and an industrial accident insurance premium of 5,000 won. [This Article Wholly Amended on Sep. 29, 2010]
| Article 30-4 (Amount of Insurance Premiums to be Reduced for Automatic Transfer) |
Where a business owner pays the monthly insurance premium or the estimated insurance premium by automatic transfer pursuant to Article 22-2 (3) of the Act (including cases where automatic transfer is made tied to a credit card), COMWEL may reduce the monthly employment insurance premium and the monthly industrial accident insurance premium by 250 won, respectively; or reduce the estimated employment insurance premium and the estimated industrial accident insurance premium by 250 won, respectively, each quarter. <Amended on Jun. 8, 2021> [This Article Wholly Amended on Sep. 29, 2010]
| Article 30-5 Deleted. <Dec. 8, 2020> |
| Article 31 (Allocation and Return of Overpaid Insurance Premiums and Interest thereon) |
| (1) | Deleted. <Mar. 27, 2007> |
| (2) | Where a business owner has erroneously paid any insurance premium or other money collectable or receives insurance benefits pursuant to Article 89 of the Industrial Accident Compensation Insurance Act, he or she may request COMWEL to allocate the amount erroneously paid or the insurance benefits, to the insurance premium or other money collectable for the following year. <Amended on Sep. 29, 2010> |
| (3) | Where COMWEL has decided to preferentially allocate the insurance premium, etc. erroneously paid or insurance benefits, to the insurance premium or other money collectable or to return any residual money to the relevant business owner pursuant to Article 23 (1) through (3) of the Act, it shall notify the business owner of such decision. <Amended on Sep. 29, 2010> |
| Article 31-2 (Return of Overpaid Employment Insurance Premiums to Employees) |
| 1. | Registration upon completion of liquidation of a corporation; |
| 2. | Where COMWEL deems it impossible to return premiums to a business owner due to the discontinuance of business. |
[This Article Newly Inserted on Jan. 7, 2020]
| Article 32 (Exceptions to Collection of Additional Dues) |
| 1. | Where the amount of additional dues is less than 3,000 won; |
| 2. | Where the total remuneration or the finalized insurance premium referred to in Article 16-10 (1) or (2) of the Act is not reported due to a natural disaster or any other extenuating circumstances recognized by the Minister of Employment and Labor. |
[This Article Wholly Amended on Sep. 29, 2010]
| Article 33 (Collection of Arrears) |
| 1. | Where arrears, additional dues, or insurance benefits collected under Article 26 of the Act are overdue; |
| 2. | Where any insurance premium or other money collectable is overdue due to a natural disaster or any other extenuating circumstances recognized by the Minister of Employment and Labor. |
[This Article Wholly Amended on Jun. 27, 2017]
| Article 34 (Standards for Collecting Industrial Accident Insurance Benefits) |
| (1) | The insurance benefits referred to in Article 26 (1) 1 of the Act shall be collected for the categories of medical care benefits; temporary layoff benefits; disability benefits; nursing benefits; survivors' benefits; or injury and disease compensation pensions, in connection with an accident that occurs during the period from the date following the deadline for reporting the purchase of an insurance policy to the date such report is filed; and the amount to be collected shall be the equivalent of 50/100 of the insurance benefits (the amount shall not exceed five times the industrial accident insurance premium the business owner should have paid during the period he or she was negligent in reporting the purchase of an insurance policy), the payment of which has been determined in connection with an accident that occurs during the period in which the relevant business owner neglected to report the purchase of the insurance policy: Provided, That the collection of such insurance benefits shall be limited to the insurance benefits for which a cause to claim benefits arises during the period until the last day of the month in which the first anniversary from the commencement date of medical care (the date an accident occurs, if the relevant person dies at the same time as the accident occurs) falls. <Amended on Dec. 26, 2017> |
| (2) | The insurance benefits referred to in Article 26 (1) 2 of the Act shall be collected for the categories of medical care benefits; temporary layoff benefits; disability benefits; nursing benefits; survivors' benefits; or injury and disease compensation pensions, in connection with an accident that occurs during the period from the day following the payment deadline for the monthly insurance premium or the estimated insurance premium (the payment deadline for each quarter, in cases of installment payments referred to in Article 17 (3) of the Act) to the day preceding the date the relevant insurance premium is paid; and the amount to be collected shall be the equivalent of 10/100 of the insurance benefits for which a cause to claim benefits arises during the period from the date an accident occurs to the day preceding the date the relevant insurance premium is paid (the amount shall not exceed five times the industrial accident insurance premium the business owner should have paid during the period he or she was negligent in paying industrial accident insurance premiums): Provided, That no insurance benefits shall be collected in any of the following cases: <Amended on Dec. 26, 2017> |
| 1. | Where the ratio of the insurance premium to be paid, to the monthly insurance premium for the relevant year that must be paid by the date an accident has occurred, exceeds 50/100; |
| 2. | Where the ratio of the insurance premium to be paid, to the estimated insurance premium that must be paid for the relevant year (in cases of installment payments, the ratio of the insurance premium to be paid, to the estimated insurance premium that must be paid by the quarter during which an accident has occurred) exceeds 50/100. |
| (3) | Where the insurance benefits are collected pursuant to paragraph (1) or (2), if the insurance benefits decided to be paid are a disability compensation annuity or survivors' compensation annuity, the payment of the disability compensation annuity or survivors' compensation annuity shall be deemed decided on the date a cause to claim benefits first arises. |
| (5) | Where insurance benefits are paid to a part-time employee referred to in subparagraph 2 of Article 23 of the Enforcement Decree of the Industrial Accident Compensation Insurance Act, the insurance benefits shall be collected pursuant to paragraphs (1) through (4), based on the insurance benefits corresponding to the ratio of the average wage computed for businesses, in which any accident occurs, to the average wage calculated under Article 24 (1) 2 of that Enforcement Decree: Provided, That where such insurance benefits are calculated under the main clause of Article 36 (7), 54, or 67 of the Industrial Accident Compensation Insurance Act because the relevant average wage is low if it is computed based on the average wage only for the businesses in which any accident occurs, such insurance benefits shall be collected based on the amount of the insurance benefits calculated. <Newly Inserted on Mar. 22, 2016> |
[This Article Wholly Amended on Sep. 29, 2010]
| Article 35 (Collection of Insurance Benefits from Industrial Accident Insurance Policyholders) |
When giving notice of the payment of all or part of the industrial accident insurance benefits pursuant to Article 26 (2) of the Act, COMWEL shall ensure that the payment deadline shall be at least 30 days after the date such notice is received. [This Article Wholly Amended on Sep. 29, 2010]
| Article 36 Deleted. <Mar. 27, 2007> |
| Article 37 (Request for Vicarious Implementation of Public Auction) |
| (1) | Where the Health Insurance Service requests Korea Asset Management Corporation established under Article 6 of the Act on the Act on the Establishment of Korea Asset Management Corporation (hereinafter referred to as "Korea Asset Management Corporation") to publicly auction seized property on its behalf, under the former part of Article 28 (2) of the Act, it shall send Korea Asset Management Corporation a request for vicarious implementation of a public auction specifying the following matters: <Amended on Mar. 24, 2014; Jun. 8, 2021> |
| 1. | Name and address/residence of the relevant defaulter; |
| 2. | Type, quantity, quality, and location of property for public sale; |
| 3. | Details of, and payment deadline for, insurance premiums and other money collectable which relate to seizure; |
| 4. | Any other matters necessary for vicariously implementing a public auction of seized property. |
| (2) | Upon requesting the vicarious implementation of a public auction under paragraph (1), the Health Insurance Service shall notify the relevant defaulter; the owner of collateral; the person who has a right to lease on a deposit basis, a pledge right, a mortgage, or any other right to relevant property; or the person who keeps seized property of such fact without delay. |
[This Article Wholly Amended on Sep. 29, 2010]
| Article 38 (Delivery of Seized Property) |
| (1) | When requesting the vicarious implementation of a public auction pursuant to Article 37 (1), the Health Insurance Service may deliver property, which it occupies or has requested a third party to keep, to Korea Asset Management Corporation: Provided, That with respect to property that it has requested a third party to keep, the delivery of a custody certificate of relevant property issued by the third party may be in lieu of the delivery of such property. |
| (2) | When Korea Asset Management Corporation receives seized property pursuant to paragraph (1), it shall prepare a statement of transfer and receipt of such property. |
[This Article Wholly Amended on Sep. 29, 2010]
| Article 39 (Request for Cancellation of Vicarious Implementation of Public Auction) |
| (1) | Where any property exists which is not sold by public auction within two years after receipt of a request for vicarious implementation of a public auction, Korea Asset Management Corporation may require the Health Insurance Service to cancel its request for vicarious implementation of a public auction of such property. |
| (2) | Upon receipt of a request for the cancellation under paragraph (1), the Health Insurance Service shall comply with such request, unless there is a compelling reason not to do so. |
[This Article Wholly Amended on Sep. 29, 2010]
| Article 40 (Details about Vicarious Implementation of Public Auction) |
Except as otherwise expressly provided for in this Decree, matters necessary for public auctions vicariously implemented by Korea Asset Management Corporation under the former part of Article 28 (2) of the Act, shall be determined by the Health Insurance Service after consultation with Korea Asset Management Corporation. [This Article Wholly Amended on Sep. 29, 2010]
| Article 40-2 (Value of Inherited Property) |
| (1) | The value of inherited property referred to in Article 28-3 (1) of the Act and the former part of Article 28-3 (2) of the Act, shall be the remainder after deducting the total amount of liabilities and inheritance tax to be imposed or paid because of the relevant inheritance, from the total amount of properties inherited. |
[This Article Wholly Amended on Sep. 29, 2010]
| Article 40-3 (Reporting on Representative of Heirs) |
| (1) | A report on the representative of heirs referred to in the latter part of Article 28-3 (2) of the Act, shall be filed in writing stating the representative's name and address/residence and other necessary matters, within 30 days from the date inheritance commences. |
| (2) | Where the report referred to in the latter part of Article 28-3 (2) of the Act is not filed, the Health Insurance Service may designate any of the relevant heirs as their representative. In such cases, the Health Insurance Service shall send each heir a document stating its intention to designate a representative, without delay. |
[This Article Wholly Amended on Sep. 29, 2010]
| Article 40-4 (Grounds for Exclusion from Disclosure of Personal Information of Persons in Arrears with Large Amount or in Habitual Arrears) |
| (1) | Where the Health Insurance Service discloses personal information, etc. of a defaulter under the main clause of Article 28-6 (1) of the Act, it shall disclose the name, trade name (including the name of the relevant corporation), age and address of the defaulter, the type, payment deadline and amount of arrears, the outline of default, etc.; and where the defaulter is a corporation, the representative of the corporation shall also be disclosed. |
| (2) | "Any other ground prescribed by Presidential Decree, such as partial payment of the amount in arrears" in the proviso of Article 28-6 (1) of the Act means any of the following: |
| 1. | Where at least 30/100 of the insurance premium in arrears, other money collectable, and expenses for disposition on default (hereinafter referred to as "amount in arrears") has been paid in the relevant insurance year; |
| 2. | Where the defaulter is in the grace period of collection after the collection of the amount in arrears is deferred following a decision to grant authorization for a rehabilitation plan referred to in Article 243 of the Debtor Rehabilitation and Bankruptcy Act; or pays the amount in arrears according to the payment schedule specified in the rehabilitation plan; |
| 3. | Where the Deliberative Committee on Disclosure of Insurance Premium Information established under Article 28-6 (2) of the Act deems that disclosure of the defaulter's personal information is not actually beneficial, such as where the relevant business suffers a serious crisis due to a significant property loss caused by a disaster, etc. |
| (3) | Where the Health Insurance Service notifies a person subject to disclosure of personal information, etc. of defaulters that he or she is subject to the disclosure pursuant to Article 28-6 (3) of the Act, it shall urge him or her to pay the amount in arrears; and where the relevant person falls under the grounds for exclusion from disclosure of personal information, etc. specified in the proviso of Article 28-6 (1) of the Act, it shall guide him or her on the submission of relevant explanatory materials. |
[This Article Wholly Amended on Sep. 29, 2010]
| Article 40-5 (Composition and Operation of Deliberative Committee on Disclosure of Insurance Premium Information) |
| (1) | The Deliberative Committee on Disclosure of Insurance Premium Information established under Article 28-6 (2) of the Act (hereinafter referred to as the "Committee") shall be comprised of 11 members, including one Chairperson. |
| (2) | A standing director in charge of relevant affairs, among executive officers of the Health Insurance Service, shall serve as the Chairperson of the Committee; and members of the Committee shall be appointed or commissioned by the President of the Health Insurance Service from among the following persons: |
| 1. | One official of COMWEL; |
| 2. | Three officials of the Health Insurance Service; |
| 3. | One public official of Grade III or IV of the Ministry of Employment and Labor, who is in charge of collection affairs concerning employment insurance and industrial accident compensation insurance; |
| 4. | One public official of Grade III or IV of the National Tax Service; |
| 5. | Four persons with extensive knowledge of and experience in law, accounting, or social insurance. |
| (3) | The term of office of each committee member referred to in paragraph (2) 5 shall be two years. |
| (4) | Meetings of the Committee shall commence with the attendance of a majority of all incumbent members, including the Chairperson; and resolutions shall be adopted with the consent of a majority of the members present. |
| (5) | Except as provided in paragraphs (1) through (4), matters necessary for composing and operating the Committee shall be prescribed by the Health Insurance Service. |
[This Article Wholly Amended on Sep. 29, 2010]
| Article 40-6 (Application Mutatis Mutandis of the Enforcement Decree of the Framework Act on National Taxes) |
Articles 18 through 23 of the Enforcement Decree of the National Tax Collection Act shall apply to the provision of security for payment to defer a disposition on default of any insurance premium and other money collectable. In such cases, "security for tax payment" shall be construed as "security for payment"; "national tax", as "insurance premium"; "tax guarantee insurance policy", as "insurance policy for guarantee of payment"; "Commissioner of the National Tax Service", as "Minister of Employment and Labor"; "head of a tax office" or "head of the competent tax office", as "Health Insurance Service"; "taxpayer", as "business owner"; "letter of guarantee of tax payment", as "security for payment"; "written guarantee of tax payment", as "written guarantee of payment"; "security for tax payment", as "security for payment"; "any national tax and forced collection charge", as "any insurance premium, other money collectable and expenses for disposition on default"; "tax guarantee insurer", as "payment guarantee insurer"; and "tax guarantor", as "payment guarantor," respectively. <Amended on Feb. 17, 2021; Jun. 8, 2021> [This Article Wholly Amended on Sep. 29, 2010]
| Article 41 (Write-Off of Money Collectable) |
| 1. | Where the whereabouts of the relevant defaulter are unknown; |
| 2. | Where the relevant defaulter has no property; or it has been verified that no balance is expected after the estimated value of the defaulter's total property, which is subjected to a disposition on default, is allocated to expenses for disposition on default; |
| 3. | Where it has been verified that no balance is expected after the relevant defaulter's total property, which is subjected to a disposition on default, is allocated to discharging obligations, such as national taxes or local taxes which take precedence over insurance premiums and other money collectable; |
| (2) | Where the Health Insurance Service intends to take a disposition on default pursuant to paragraph (1) 1, it shall inquire with the competent Si/Gun or tax office or any other agency to investigate and verify the relevant defaulter's whereabouts or property: Provided, That this shall not apply where the amount in arrears is less than 100,000 won. |
[This Article Wholly Amended on Sep. 29, 2010]
| Article 41-2 (Request for Data on Default or Write-Off) |
| (1) | A person who requests data on the personal information, amount in arrears, or amount written off, of defaulters or persons whose amount in arrears is written off (hereinafter referred to as "data on default, etc.") pursuant to Article 29-2 (1) of the Act, shall submit to the Health Insurance Service a document specifying the following matters: |
| 1. | The requester's name and address; |
| 2. | Details of the data on default, etc. requested, and the purpose of using the data. |
| (2) | Upon receipt of a request for data on default, etc. under paragraph (1), the Health Insurance Service may provide the data by an electronic file prepared under Article 41-4 (1) or in writing. |
| (3) | Where the Health Insurance Service provides data on default, etc. pursuant to paragraph (2), if a cause arises to pay an amount in arrears or to cancel a disposition on default, it shall notify the requester of such fact, within 15 days from the date such cause arises. |
| (4) | Matters necessary for requesting and providing data on default, etc. under paragraphs (1) through (3), shall be determined by the Health Insurance Service. |
[This Article Wholly Amended on Sep. 29, 2010]
| Article 41-3 (Grounds for Exclusion from Provision of Data on Default or Write-Off) |
"Ground prescribed by Presidential Decree, such as deferment of a disposition on default" in the proviso, with the exception of the subparagraphs, of Article 29-2 (1) of the Act means any of the following: | 1. | Where the Health Insurance Service defers a disposition on default for the defaulter falling under Article 29-2 (1) 1 or 2 of the Act (hereafter in this Article, referred to as "defaulter"); |
| 2. | Where the Health Insurance Service deems that the defaulter is unable to pay the amount in arrears due to any of the following reasons: |
| (a) | Where his or her property is significantly lost due to a disaster or theft; |
| (b) | Where his or her business suffers a significant loss or serious crisis. |
[This Article Wholly Amended on Sep. 29, 2010]
| Article 41-4 (Preparing Data Files on Default or Write-Off) |
| (1) | The Health Insurance Service may prepare data on default, etc. by an electronic file. |
| (2) | Matters necessary for arranging and managing data on default, etc. prepared by an electronic file pursuant to paragraph (1), shall be determined by the Health Insurance Service. |
[This Article Wholly Amended on Sep. 29, 2010]
| Article 42 (Settlement and Payment of Industrial Accident Insurance Premiums and Charges) |
[This Article Wholly Amended on Sep. 29, 2010]
| Article 43 (Accounting Agencies for Insurance Premiums) |
The President of COMWEL or the President of the Health Insurance Service may appoint a revenue collection officer for the Industrial Accident Compensation Insurance and Prevention Fund, the Wage Claim Guarantee Fund, the Asbestos Injury Relief Fund, and the Employment Insurance Fund established under Article 78 of the Employment Insurance Act (hereinafter referred to as the "Employment Insurance Fund"), from among standing directors of COMWEL or the Health Insurance Service; and may appoint an official in charge of receipts and disbursements of the Industrial Accident Compensation Insurance and Prevention Fund, the Wage Claim Guarantee Fund, the Asbestos Injury Relief Fund, and the Employment Insurance Fund, from among officials of COMWEL or the Health Insurance Service, to have them conduct the affairs of collecting insurance premiums and other money collectable. [This Article Wholly Amended on Sep. 29, 2010]
| Article 43-2 (Service of Documents) |
Where COMWEL or the Health Insurance Service intends to serve a document on insurance premiums and other money collectable under the Act by mail pursuant to Article 32 (2) of the Act, it may do so by general mail. [This Article Newly Inserted on Sep. 29, 2010]
CHAPTER IV INSURANCE BUSINESS AGENCIES
| Article 44 (Insurance Business Agencies) |
"Corporation, certified public labor practitioner, or tax accountant meeting the standards prescribed by Presidential Decree" in the former part of Article 33 (1) of the Act means any of the following persons: <Amended on Sep. 24, 2014> | 1. | A corporation that has obtained authorization or permission from the competent administrative agency, or has filed a registration, etc. with such agency pursuant to relevant statutes; |
[This Article Wholly Amended on Sep. 29, 2010]
| Article 45 (Scope of Business Owners Permitted to Delegate Insurance Business) |
| (1) | A business owner who is a policyholder under Articles 5, 48-2 (1), and 48-3 (1) of the Act may delegate insurance business to an organization, corporation, certified public labor attorney, or tax accountant (hereinafter referred to as "insurance business agency") authorized by COMWEL in order to conduct insurance business on its behalf under Article 33 (1) of the Act. <Amended on Sep. 24, 2014; Dec. 31, 2018; Dec. 8, 2020; Jun. 8, 2021> |
| (2) | Deleted. <Dec. 31, 2018> |
| (3) | Where insurance business is delegated by a business owner referred to in paragraph (1) or delegation of insurance business is terminated, the relevant insurance business agency shall report such fact to COMWEL, within 14 days from the date insurance business is delegated or terminated. |
[This Article Wholly Amended on Sep. 29, 2010]
| Article 46 (Scope of Insurance Business subject to Delegation) |
The scope of business permitted to be delegated to an insurance business agency under the latter part of Article 33 (1) of the Act, shall be as follows: | 2. | A report on the estimated insurance premium and finalized insurance premium; |
| 3. | Business concerning the management of eligibility of the insured for employment insurance; |
| 4. | A report on the formation, change, or termination of an insurance relationship; |
| 5. | Any other business concerning insurance that business owners must report to a local labor office or COMWEL. |
[This Article Wholly Amended on Sep. 29, 2010]
| Article 47 (Authorization for Insurance Business Agencies) |
| (1) | Where it is intended to conduct insurance business on behalf of business owners pursuant to Article 33 (2) of the Act, the relevant person shall submit an application for authorization stating the details of such business, the area subject to delegation, etc. to COMWEL, along with the following documents: <Amended on Sep. 24, 2014> |
| 1. | If the person is a corporation specified in subparagraph 1 of Article 44: A copy of a document verifying that the person has obtained authorization or permission from the competent administrative agency or has filed a registration, etc. with such agency; |
| 2. | If the person is an individual specified in subparagraph 2 or 3 of Article 44: A copy of a document verifying that the person falls under subparagraph 2 or 3 of Article 44; |
| 3. | If the person is a corporation or organization: A copy of the relevant articles of incorporation or rules; |
| 4. | A copy of the rules (hereinafter referred to as "rules on the management of delegated insurance business") to be used when a contract for delegation of insurance business is concluded with business owners. |
| (2) | The rules on the management of delegated insurance business shall include the following matters: |
| 1. | Procedures for delegating the management of insurance business as well as for terminating such delegation; |
| 2. | Method and procedures for managing insurance business; |
| 3. | Method and procedures for keeping accounts by the relevant insurance business agency; |
| 4. | Matters concerning the management of eligibility of the insured for employment insurance, as well as the management of an employment relationship with employees subject to industrial accident insurance; |
| 5. | Matters concerning reporting on the total remuneration and insurance premiums, as well as the liability to pay the same. |
| (3) | Where a corporation or organization intends to be authorized to conduct insurance business on behalf of business owners pursuant to Article 33 (2) of the Act, its articles of incorporation, rules, etc. shall specify that such corporation or organization can conduct insurance business on behalf of business owners. |
| (4) | "Matters prescribed by Presidential Decree, such as the area subject to delegation" in Article 33 (3) of the Act means the following: |
| 1. | Area subject to delegation; |
| 2. | Rules on the management of delegated insurance business. |
| (5) | Where an insurance business agency intends to change any matters authorized pursuant to Article 33 (3) of the Act, it shall file an application for authorization with COMWEL seven days before the date it intends to change such matters; and where it intends to discontinue business delegated pursuant to Article 33 (4) of the Act, it shall report discontinuance thereof to COMWEL 30 days before the date it intends to discontinue such business. |
[This Article Wholly Amended on Sep. 29, 2010]
| Article 48 (Period of Restricting Authorization of Insurance Business Agencies) |
| (1) | "Period ... as prescribed by Presidential Decree" in Article 33 (6) of the Act means the period classified as follows: <Amended on Dec. 14, 2022> |
| 1. | Where a report on discontinuance of all business is filed under Article 33 (4) of the Act: Three months: Provided, That where a report on discontinuance of all business is filed during the period when procedures for revoking authorization are underway due to a reason specified in any of the subparagraphs of Article 33 (5) of the Act (referring to the period from the time when prior notice of the relevant disposition is given under Article 21 of the Administrative Procedures Act before a determination of whether authorization is revoked is made), the following classification shall apply: |
| (b) | Where prior notice of revocation of authorization is given due to any reason specified in subparagraphs 2 through 4 of Article 33 (5) of the Act: Six months; |
| 3. | Where authorization is revoked due to any reason specified in subparagraphs 2 through 4 of Article 33 (5) of the Act: Six months. |
| (2) | Upon revocation of its authorization for an insurance business agency pursuant to Article 33 (5) of the Act, COMWEL shall notify the insurance business agency and the business owner who has delegated insurance business thereto of the revocation without delay. <Amended on Dec. 14, 2022> |
[This Article Wholly Amended on Sep. 29, 2010]
[Title Amended on Dec. 14, 2022]
Where COMWEL intends to revoke its authorization for an insurance business agency pursuant to Article 33 (5) of the Act, it shall hold a hearing. [This Article Wholly Amended on Sep. 29, 2010]
| Article 50 (Notice by Insurance Business Agencies) |
Where an insurance business agency receives a notice, etc. on the payment of any insurance premium and other money collectable under the Act, pursuant to Article 34 of the Act, it shall notify the relevant business owner of such fact without delay. [This Article Wholly Amended on Sep. 29, 2010]
| Article 51 (Keeping of Books by Insurance Business Agencies) |
| (1) | An insurance business agency shall prepare and keep the following books for at least three years, pursuant to Article 36 of the Act: <Amended on Sep. 24, 2014> |
| 1. | A book on the management of collection business for each business owner who has delegated insurance business; |
| 2. | Deleted; <Sep. 24, 2014> |
| 3. | A book on the management of insurance business other than collection business, such as reporting on the insured by business, and relevant documents; |
| 4. | Documents relating to delegation of insurance business between the insurance business agency and business owners; |
| 5. | Deleted; <Sep. 24, 2014> |
| 6. | Deleted. <Sep. 24, 2014> |
[This Article Wholly Amended on Sep. 29, 2010]
| Article 52 (Subsidization for Insurance Business Agencies) |
| (1) | COMWEL may grant any of the following subsidies (hereinafter referred to as "subsidies for vicarious execution of insurance business") to insurance business agencies pursuant to Article 37 of the Act: Provided, That where taxable income of a business owner who has delegated insurance business to an insurance business agency (referred to taxable income under the Corporate Tax Act or the Income Tax Act) is at least the amount determined and publicly notified by the Minister of Employment and Labor, COMWEL shall not provide subsidies for vicarious execution of insurance business: <Amended on Jun. 8, 2021> |
| 1. | Where an insurance business agency delegated with insurance business by a business owner, whose regular workforce is less than 30, pays insurance premiums and other money collectable, the relevant subsidies (hereinafter referred to as "subsidies for vicarious execution of collection business"); |
| 2. | Where an insurance business agency delegated with insurance business by a business owner, whose regular workforce is less than 30, manages insurance business, such as managing the insured for employment insurance or industrial accident insurance and reporting the total remuneration, the relevant subsidies (hereinafter referred to as "subsidies for vicarious management, etc. of the insured"); |
| 3. | Where an insurance business agency delegated with insurance business by a business owner, whose regular workforce is less than 30, reports the formation of an insurance relationship for employment insurance or industrial accident insurance, the relevant subsidies (hereinafter referred to as "subsidies for facilitation of application"). |
| (2) | Subsidies for vicarious execution of insurance business shall be granted in compliance with the standards determined by the Minister of Employment and Labor in consideration of the past payment performance of insurance premiums and other money collectable of the business owner who has delegated insurance business, the scale of his or her business, the past performance of management of the insured such as the acquisition and forfeiture of an insured status, the period of delegation, etc.; but subsidies for vicarious execution of collection business shall be granted semiannually, and subsidies for vicarious management, etc. of the insured and subsidies for facilitation of application shall be granted quarterly. <Amended on Dec. 30, 2011> |
| (3) | Where an insurance business agency reports discontinuance of business during the insurance year pursuant to Article 33 (4) of the Act, the past payment performance of insurance premiums and other money collectable referred to in paragraph (2), shall be calculated based upon the past performance of insurance premiums and other money collectable paid during the period from the first day of the relevant half-year to the 15th day of the middle month of the quarter in which the date of discontinuance falls; but the amount paid by the relevant business owner, who has delegated insurance business, under a disposition on default taken pursuant to Article 28 of the Act shall be excluded therefrom. |
| (4) | The period of delegation referred to in paragraph (2) shall be calculated from the date the relevant insurance business agency reports delegation of insurance business to COMWEL pursuant to Article 45 (3). |
| (5) | Where an insurance business agency intends to receive subsidies for vicarious execution of insurance business, it shall file an application for payment of such subsidies with COMWEL, as prescribed by Ordinance of the Ministry of Employment and Labor, after the last day (referring to the date of discontinuance, if discontinuance of business has been reported pursuant to Article 33 (4) of the Act) of each half-year, for subsidies for vicarious execution of collection business and after the last day of each quarter, for subsidies for vicarious management, etc. of the insured and subsidies for facilitation of application. <Amended on Dec. 30, 2011> |
[This Article Wholly Amended on Sep. 29, 2010]
| Article 53 (Restrictions on Subsidization for Insurance Business Agencies) |
| (1) | Where an insurance business agency incurs any loss to collection of insurance premiums and other money collectable, COMWEL may reduce the relevant subsidies for vicarious execution of collection business and subsidies for vicarious management, etc. of the insured by the equivalent of such loss. |
| (2) | Where an insurance business agency fails on at least two occasions to comply with a corrective order issued by the head of the competent employment security agency for neglecting to file a report, etc. on the acquisition or forfeiture of an insured status for employment insurance, COMWEL shall reduce the subsidies for vicarious management, etc. of the insured for such insurance business agency by 50/100; and where an insurance business agency fails to do so on at least three occasions, COMWEL shall not grant any subsidies for vicarious management, etc. of the insured to such insurance business agency. |
[This Article Wholly Amended on Sep. 29, 2010]
| Article 54 (Bearing Subsidies for Vicarious Execution of Insurance Business) |
| (1) | Subsidies for vicarious execution of collection business shall be borne by the Employment Insurance Fund and the Industrial Accident Compensation Insurance and Prevention Fund, for the share of the employment insurance and industrial accident insurance in the amount paid by a business owner who has delegated insurance business. |
| (2) | Each half of the subsidies for facilitation of application and the subsidies for vicarious management, etc. of the insured, shall be borne by the Employment Insurance Fund and the Industrial Accident Compensation Insurance and Prevention Fund, respectively: Provided, That where relevant business is limited to employment insurance or industrial accident insurance, all of such subsidies shall be borne by the Employment Insurance Fund or the Industrial Accident Compensation Insurance and Prevention Fund. |
[This Article Wholly Amended on Sep. 29, 2010]
| Article 54-2 (Scope of Data subject to Request for Provision) |
"Data prescribed by Presidential Decree" in the former part of Article 40 (1) of the Act means the following data: <Amended on Jun. 1, 2015; Dec. 30, 2015; Jun. 27, 2017; Dec. 31, 2018; Jan. 7, 2020; Dec. 8, 2020; Jun. 8, 2021; Jun. 28, 2022> | 1. | Data on reports by workplaces; and data on the monthly insurance contributions for the employees insured and individually insured persons under the National Health Insurance Act; |
| 2. | Data on reports by workplace-based insured persons and individually insured persons; and data on the imposition of monthly pension premiums under the National Pension Act; |
| 3. | Data on remuneration, amount of remuneration, average monthly remuneration, those eligible for remuneration under the Act, and the following data necessary to verify whether subsidies have been provided to insurance business agencies: |
| (a) | Data on business registration, the total amount in the statement of tax bases, electronic tax invoices, or sum table of tax invoices out of the general taxable person's value-added tax report under the Value-Added Tax Act; |
| (b) | Data on reports on global income in the reports on the status of withholding, statement of payments of wages and salary income, and in the preliminary and final returns on the tax base for global income tax, resident's statement of payment of business income and other income and simplified statement of payment, or statement of submission of tax information by places of business provider, etc. under the Income Tax Act; |
| (c) | Data on remuneration or the amount of remuneration in the standard statement of profit or loss or net profit or loss of a corporation, whose insurance business is delegated to an insurance business agency under the Corporate Tax Act; |
| 8. | Data on registration of electrical construction business; and data on the past performance of electrical construction works referred to in the Electrical Construction Business Act; |
| 14. | Data required to verify the formation and termination of an insurance relationship and to impose, collect, and settle insurance premiums, such as data on registration of construction business, data on reports on discontinuance or transfer of business, and data on the past performance of construction works referred to in the Framework Act on the Construction Industry; data on building permission or building reports, data on reports on the commencement of construction works, data on revocation of building permission, and data on approval for use of buildings referred to in the Building Act; |
| 15. | Deleted; <Jun. 8, 2021> |
| 18. | Registration data on housing constructors and housing construction work records under the Housing Act; |
| 19. | Registration data on cultural heritage repair business entities and cultural heritage repair records under the Act on Cultural Heritage Maintenance; |
| 19-2. | Data on the registration of bonded transportation business entities, etc. under the Customs Act; |
| 19-6. | Data on permission to collect and transport industrial wastes under the Wastes Control Act; |
| 19-7. | Data on permission to operate trucking transport business under the Trucking Transport Business Act and data about the transport or freight forwarding performance of transport business operators; |
| 19-10. | Data relating to the registration of the following persons: |
| 19-12. | Data on purchase of insurance by software business entities and software engineers under the Software Promotion Act; |
| 19-13. | Data on the registration of the qualification for the interpretation and guide of tourists under the Tourism Promotion Act; |
| 20. | Any of the following data required to verify the formation and termination of an insurance relationship and to impose insurance premiums: |
[This Article Newly Inserted on Dec. 30, 2013]
CHAPTER V SUPPLEMENTARY PROVISIONS
| Article 55 (Reporting, Submission, and Inspection) |
| 1. | Where it is necessary to ascertain an insurance relationship, such as whether an insurance relationship is formed, changed or terminated; |
| 2. | Where it is necessary to ascertain matters related to calculating and collecting insurance premiums, such as the number of employees, total remuneration, and types of business; |
| 3. | Where it is necessary to ascertain whether an insurance business agency has managed insurance business unlawfully or unduly, or neglected to manage such business; |
| 4. | Where it is necessary to ascertain the facts in relation to payment of subsidies for vicarious execution of insurance business. |
| (2) | The request for reports on, or submission of, relevant documents referred to in Article 44 of the Act, shall be made in writing. |
[This Article Wholly Amended on Sep. 29, 2010]
| Article 56 (Delegation and Entrustment of Authority) |
| (1) | The Minister of Employment and Labor shall delegate his or her authority concerning revocation of recognition of accident prevention activities referred to in Article 15 (8) of the Act, to the head of a local labor and employment agency pursuant to Article 46 (1) of the Act. <Newly Inserted on Dec. 30, 2013; Dec. 31, 2021> |
| (2) | The scope of the duties that COMWEL or the Health Insurance Service may entrust pursuant to Article 46 of the Act, shall be as follows: <Amended on Dec. 30, 2013> |
| 1. | Duties concerning receipt of insurance premiums and other money collectable; |
| 2. | Duties concerning return of erroneously paid amounts, such as insurance premiums; |
| 3. | Duties incidental to the duties specified in subparagraph 1 or 2. |
| (3) | Where COMWEL or the Health Insurance Service entrusts its duties pursuant to paragraph (2), it may pay entrustment commissions to a person entrusted with such duties. <Amended on Dec. 30, 2013> |
[This Article Wholly Amended on Sep. 29, 2010]
[Title Amended on Dec. 30, 2013]
| Article 56-2 (Approval for Budgets and Business Operation Plans) |
| (1) | Where the Health Insurance Service intends to obtain approval from the Minister of Employment and Labor for a budget for the following fiscal year pursuant to Article 46-2 (1) of the Act, it shall submit a budget request and prospectus according to the budget to him or her by May 31 each year. |
| (2) | Where the Health Insurance Service intends to obtain approval from the Minister of Employment and Labor for a business operation plan pursuant to Article 46-2 (1) of the Act, it shall formulate and submit the business operation plan to him or her without delay after the budget approved under paragraph (1) is finalized. |
| (3) | Where the Health Insurance Service intends to amend the budget and business operation plan approved under paragraphs (1) and (2), it shall submit a document stating the grounds for, and details of, the amendment to the Minister of Employment and Labor to obtain his or her approval. |
[This Article Newly Inserted on Sep. 29, 2010]
| Article 56-3 (Submission of Business Performance and Statement of Accounts) |
Where the Health Insurance Service intends to report business performance and the settlement of accounts to the Minister of Employment and Labor pursuant to Article 46-2 (2) of the Act, it shall submit a statement of accounts to him or her, along with the following documents: <Amended on Jun. 8, 2021> | 2. | Any other documents necessary to verify the details of the settlement of accounts. |
[This Article Newly Inserted on Sep. 29, 2010]
| Article 56-4 (Reporting on Status of Collection of Insurance Premiums) |
The Minister of Employment and Labor may require the Health Insurance Service to report, in writing, the status of insurance premiums, other money collectable, etc. for the preceding month it has collected, by the end of each month, pursuant to Article 46-2 (3) of the Act. [This Article Newly Inserted on Sep. 29, 2010]
| Article 56-5 (Special Cases concerning Employment Insurance for Artists) |
"Money and goods prescribed by Presidential Decree" in Article 48-2 (2) of the Act means non-taxable income under subparagraph 2 or 5 of Article 12 of the Income Tax Act and necessary expenses calculated according to the methods determined and publicly notified by the Minister of Employment and Labor. | (2) | The employment insurance premium rate under the former part of Article 48-2 (3) of the Act shall be 16/1,000. <Amended on Jun. 8, 2021; Dec. 31, 2021> |
| (3) | The upper limit of employment insurance premiums for an artist under the latter part of Article 48-2 (3) of the Act shall be the amount publicly notified by the Minister of Employment and Labor not exceeding 10 times the average employment insurance premiums of the policyholders for the year before the year preceding that in which the insurance premiums are imposed. <Newly Inserted on Jun. 8, 2021> |
| (4) | For each payment of the amount of remuneration under Article 48-2 (2) to an artist under the latter part of paragraph (4) of that Article, a business owner shall withhold the amount equivalent to the employment insurance premium to be borne by the artist, from the amount of the remuneration paid plus the amount of remuneration paid separately after the immediately preceding date of payment stipulated in a contract for culture and arts services. <Amended on Jun. 8, 2021> |
| (5) | A person placing an order or primary contractor shall pay an amount equivalent to the employment insurance premium for an artist who has reported the acquisition of his or her insured status by withholding the amount from the original contract amount or subcontract amount to be paid to the primary contractor or subcontractor under Article 48-2 (7) of the Act. In such cases, the employment insurance premium to be withheld shall be calculated for each artist. <Amended on Jun. 8, 2021> |
| (6) | Except as provided in paragraphs (1) through (5), the provisions classified as follows shall apply mutatis mutandis to the employment insurance relationship, etc. of artists: <Amended on Jun. 8, 2021> |
| 1. | Articles 5, 8 and 9 with regard to the formation, termination, etc. of an employment insurance relationship for the artist; |
| 2. | Articles 19-4, 19-9, and 24 with regard to the calculation, imposition, etc. of employment insurance premiums for the artist; |
| 3. | Articles 30-2 through 30-4, 31, 31-2, 33, 37 through 40, 40-2 through 40-6, 41, and 41-2 through 41-4 with regard to the reduction of employment insurance premiums for, payment and refund of overpaid insurance premiums to the artists, collection and overdue notice of arrear: |
| 4. | Articles 43-2 and 55 with regard to the service, report, investigation, etc. of documents relating to the employment insurance premiums for artists and other money collectable under the Act; |
[This Article Newly Inserted on Dec. 8, 2020]
[Previous Article 56-5 moved to Article 56-6 <Dec. 8, 2020>]
| Article 56-6 (Special Cases concerning Employment Insurance for Workers) |
| (1) | The amount of monthly remuneration for a worker under Article 48-3 (2) of the Act shall be calculated based on the amount of remuneration paid by the relevant business owner to the worker for the month during which the business owner is provided with labor: Provided, That where a business owner or labor platform operator fails to file a report on the amount of monthly remuneration under paragraph (7), the amount of such monthly remuneration shall be the amount of monthly remuneration for the relevant worker specified in a report on the acquisition of insured status under Article 104-11 (3) or (4) or 104-13 (1) of the Enforcement Decree of the Employment Insurance Act, a report on conclusion of a labor contract under Article 19-7 (3) of this Decree, or a report under paragraph (7) of this Article, whichever is filed most recently. <Newly Inserted on Dec. 14, 2022> |
| (2) | "Money and goods prescribed by Presidential Decree" in the main clause of Article 48-3 (3) of the Act means non-taxable income under subparagraph 2 or 5 of Article 12 of the Income Tax Act and necessary expenses calculated according to the methods determined and publicly notified by the Minister of Employment and Labor. <Amended on Dec. 14, 2022> |
| (4) | The employment insurance premium rate under the former part of Article 48-3 (4) of the Act shall be 16/1,000, and the employment insurance premium to be borne by a worker and a business owner shall be the amount calculated by multiplying the amount of monthly remuneration for the relevant worker by 1/2 of the employment insurance premium rate. <Amended on Dec. 31, 2021; Dec. 14, 2022> |
| (5) | The upper limit of the employment insurance premium to be borne by a worker under the latter part of Article 48-3 (4) of the Act shall be an amount publicly notified by the Minister of Employment and Labor not exceeding 10 times the average amount of employment insurance premiums of policyholders in the year before the year in which the employment insurance premiums are imposed. <Amended on Dec. 14, 2022> |
| (6) | Whenever a business owner pays an amount of remuneration under Article 48-3 (3) of the Act to a worker pursuant to the latter part of Article 48-3 (6), the amount equivalent to the employment insurance premium to be borne by the worker shall be subtracted from the amount of the remuneration paid plus the amount of remuneration separately paid after the immediately preceding payment date specified in the labor contract. <Amended on Dec. 14, 2022> |
| (7) | A business owner or labor platform operator shall file a report with COMWEL on the details of labor provided by a worker and the amount of his or her monthly remuneration under Article 48-3 (5) of the Act by the end of the month following the month in which the date of provision of labor falls, as prescribed by Ordinance of the Ministry of Employment and Labor. <Newly Inserted on Dec. 14, 2022> |
| (8) | Except as provided in paragraphs (1) through (7), the provisions classified as follows shall apply mutatis mutandis to employment insurance relationships, etc., for each worker: <Amended on Dec. 14, 2022> |
| 1. | Articles 5, 8, and 9 with regard to the formation, termination, etc., of an employment insurance relationship for a worker; |
| 2. | Articles 19-4, 19-9, and 24 with regard to the calculation, imposition, etc. of employment insurance premiums for a worker; |
| 3. | Articles 30-2 through 30-4, 31, 31-2, 33, 37 through 40, 40-2 through 40-6, 41, 41-2 through 41-4 with regard to the reduction of employment insurance premiums, appropriation and refund of overpaid insurance premiums, and the collection and overdue notice of employment insurance premiums and arrears; |
| 4. | Articles 43-2 and 55 with regard to the service, reporting, investigation, etc. of documents regarding the employment insurance premiums and other money collectable from workers under the Act. |
[This Article Newly Inserted on Jun. 8, 2021]
[Previous Article 56-6 moved to Article 56-7 <Jun. 8, 2021>]
| Article 56-7 (Special Cases concerning Labor Platform Operators) |
| (1) | “Data or information prescribed by Presidential Decree, such as the number of times labor is provided and the price for the provision of labor” in the former part of Article 48-4 (2) of the Act means the following data or information: |
| 1. | The following data or information regarding a labor contract: |
| (a) | The commencement date or the expiration date of the labor contract; |
| (b) | The number of times labor is provided, and the number of days labor is provided; |
| (c) | The amount of monthly remuneration (in cases of short-term workers, referring to the amount of money received in return for labor); |
| 2. | The following data or information regarding the owner of a labor-providing business: |
| (a) | The name of the business owner (in cases of a corporation, referring to its representative); |
| (b) | The business registration number (in cases of a corporation, including the corporate registration number); |
| (c) | The name and address of the place of business; |
| 3. | The following data or information regarding a worker: |
| (a) | The name and occupational category of the worker; |
| (b) | The resident registration number of the worker (in cases of a foreigner, referring to the alien registration number). |
| (2) | A labor platform operator shall pay the monthly insurance premium for the relevant month to be borne by a worker and the owner of a labor-providing business pursuant to Article 48-4 (3) of the Act by the 10th day of the following month. |
| (3) | Where a labor platform operator falls under any of the following cases, COMWEL may grant subsidies from the Employment Insurance Fund to the labor platform operator to help him or her cover some of the expenses incurred in fulfilling obligations related to insurance business pursuant to Article 48-4 (7) of the Act: <Newly Inserted on Dec. 14, 2022> |
| 2. | Where he or she pays the amount of the employment insurance premium to be borne by a worker and the owner of a labor-providing business by the deadline under Article 48-4 (3) of the Act; |
| (4) | Where a labor platform operator intends to receive subsidies under paragraph (3), he or she shall file an application for subsidies with COMWEL, as prescribed by Ordinance of the Ministry of Employment and Labor. <Newly Inserted on Dec. 14, 2022> |
| (5) | The amount of subsidies under paragraph (3) shall be calculated and paid on a quarterly basis in accordance with the standards determined and publicly notified by the Minister of Employment and Labor, taking into account records on the fulfillment of the obligations of a labor platform operator related to insurance business and other matters. <Newly Inserted on Dec. 14, 2022> |
[This Article Newly Inserted on Dec. 31, 2021]
[Previous Article 56-7 moved to Article 56-8 <Dec. 31, 2021>]
| Article 56-8 (Self-Employed Persons Eligible for Employment Insurance) |
"Self-employed person meeting the requirements prescribed by Presidential Decree" in Article 49-2 (1) of the Act means a self-employed person meeting all the following requirements: <Amended on Jun. 28, 2013; Dec. 30, 2015; Dec. 19, 2017; Jun. 25, 2019; Jun. 28, 2022> | 1. | The self-employed person shall fall under either of the following cases as at the time he or she applies for the purchase of employment insurance: |
| 2. | The self-employed person has not received any job-seeking benefit under Article 69-3 of the Employment Insurance Act for the two-year period from the date of application for purchase of an employment insurance policy; |
| 3. | The self-employed person must not engage in any of the following types of business: |
| (b) | Renting of real estate (based on the classes according to the Korean Standard Industrial Classification). |
[This Article Newly Inserted on Dec. 30, 2011]
[Moved from Article 56-7; previous Article 56-8 moved to Article 56-9 <Dec. 31, 2021>]
| Article 56-9 (Employment Insurance Premium Rates for Self-Employed Persons) |
| 1. | Insurance premium rate for employment security and vocational skills development programs: 25/10,000; |
| 2. | Insurance premium rate for unemployment benefits: 20/1,000. |
| (2) | Where any insurance premium rate under paragraph (1) is raised or lowered, COMWEL shall increase or reduce employment insurance premiums for self-employed persons. |
[This Article Newly Inserted on Dec. 30, 2011]
[Moved from Article 56-8; previous Article 56-9 moved to Article 56-10 <Dec. 31, 2021>]
| Article 56-10 (Application Mutatis Mutandis) |
Articles 31, 33, 37 through 40, 40-6, 41, and 43-2 shall apply mutatis mutandis to allocation and return of overpaid insurance premiums, etc., collection and overdue notice of arrears, and to disposition on default or write-off, for self-employed persons. In such cases, "business owner" shall be construed as "self-employed person". [This Article Newly Inserted on Dec. 30, 2011]
[Moved from Article 56-9; previous Article 56-10 moved to Article 56-11 <Dec. 31, 2021>]
| Article 56-11 (Reduction of Industrial Accident Insurance Premiums for Persons in Special Types of Employment) |
| (1) | "Occupational categories prescribed by Presidential Decree" in Article 49-3 (5) of the Act means an occupational category within which a person falling under the subparagraphs of Article 125 of the Enforcement Decree of the Industrial Accident Compensation Insurance Act performs his or her duties, which is the occupational category determined and publicly notified by the Minister of Employment and Labor in consideration of the burden of industrial accident insurance premiums, the number of persons engaged in special types of employment, etc. among occupational categories in which the average accident rate in said type of business (referring to the accident rate calculated by COMWEL in consideration of application, etc. for industrial insurance premium and where it is impracticable to calculate the accident rate, referring to the accident rate of a type of business the relevant occupational category belongs to) is at least one half of the average accident rate across all types of business (referring to the rate determined and publicly announced by the Minister of Employment and Labor as of the last day of the year immediately preceding the insurance year). |
| (2) | Pursuant to Article 49-3 (5) of the Act, the industrial accident insurance premium may be reduced, as determined and publicly notified by the Minister of Employment and Labor, by up to 50/100 of the industrial accident insurance premium under Article 49-3 (1) of the Act, for workers engaged in special types of employment who perform duties within occupational categories under paragraph (1) and relevant business owners. |
| (3) | Except as provided in paragraphs (1) and (2), matters necessary for reducing industrial accident insurance premiums and others shall be determined and publicly notified by the Minister of Employment and Labor. |
[This Article Newly Inserted on Jun. 8, 2021]
[Moved from Article 56-10; previous Article 56-11 moved to Article 56-12 <Dec. 31, 2021>]
| Article 56-12 (Subsidization for Industrial Accident Insurance Management Organization) |
| (1) | Where the industrial accident insurance management organization conducts insurance business under the subparagraphs of Article 46, pursuant to Article 49-5 (7) of the Act, relevant subsidies (hereinafter referred to as "subsidies for the industrial accident insurance management organization") may be granted to such organization. |
| (2) | The amount of subsidies for the industrial accident insurance management organization shall be calculated and paid quarterly in compliance with the standards determined by the Minister of Employment and Labor, such as the past performance of insurance business conducted by the industrial accident insurance management organization. |
| (3) | Where the industrial accident insurance management organization intends to receive subsidies for the industrial accident insurance management organization, it shall file an application with COMWEL for payment of such subsidies after the last day of each quarter (referring to the date of termination of an insurance relationship, if the relationship has been terminated pursuant to Article 49-5 (3) of the Act), as prescribed by Ordinance of the Ministry of Employment and Labor. |
| (4) | Subsidies for the industrial accident insurance management organization shall be borne by the Industrial Accident Compensation Insurance and Prevention Fund. |
[This Article Newly Inserted on Dec. 30, 2011]
[Moved from Article 56-11; previous Article 56-12 moved to Article 56-13 <Dec. 31, 2021>]
| Article 56-13 (Processing of Personally Identifiable Information) |
If unavoidable to conduct the following affairs, the Minister of Employment and Labor, COMWEL, the Health Insurance Service (including a person entrusted with business of COMWEL or the Health Insurance Service pursuant to Article 56), an insurance premium payment service provider, an insurance business agency, or a labor platform operator may manage data which includes resident registration numbers and alien registration numbers under Article 19 of the Enforcement Decree of the Personal Information Protection Act: <Amended on Jun. 29, 2012; Sep. 24, 2014; Dec. 8, 2020; Jun. 8, 2021; Dec. 31, 2021; Jun. 28, 2022> | 1. | Affairs relating to purchase of insurance policies and termination of insurance contracts under Article 5 of the Act; |
| 3. | Affairs relating to reporting on the formation and termination of insurance relationships under Article 11 of the Act; |
| 5. | Deleted; <Dec. 31, 2021> |
| 9-2. | Affairs relating to payment of insurance premiums, etc. by credit card, etc. through insurance premium payment service providers under Article 16-12 of the Act; |
| 10-3. | Affairs relating to restrictions on support following exemption from employment insurance premiums, etc. under Article 22-4 of the Act; |
| 11. | Affairs relating to the allocation and refund of overpaid insurance premiums, etc. under Article 23 of the Act; |
| 14. | Affairs relating to authorization for insurance business agencies, authorization for changed matters, reports on changed matters, or reports on discontinuance of business, under Article 33 of the Act; |
| 17. | Affairs relating to applications for the purchase of industrial accident insurance policies for persons dispatched overseas, approvals for such applications, reporting, payment, etc. of insurance premiums under Article 47 (2) of the Act; |
| 17-5. | Affairs relating to the application, etc. of employment insurance to student researchers under Article 48-5 of the Act; |
| 18. | Affairs relating to small and medium business owners' applications for the purchase of industrial accident insurance policies, approval for such applications, reporting, payment, etc. of insurance premiums under Article 49 (2) of the Act; |
| 19. | Affairs relating to approval, etc. for the purchase of employment insurance policies by self-employed persons under Article 49-2 of the Act; |
| 19-2. | Affairs relating to the reduction of industrial accident insurance premiums for workers engaged in special types of employment under Article 49-3 (5) of the Act. |
| 20. | Affairs relating to requests for exclusion from the coverage of industrial accident insurance, notice of the extinguishment of grounds for exclusion from application, and reporting, etc. on changes in the industrial accident insurance relationship of workers engaged in special types of employment under Article 49-3 (6) of the Act; |
| 20-2. | Affairs relating to approval for the industrial accident insurance management organization, and reporting on changed matters under Article 49-5 of the Act; |
| 21. | Affairs relating to reports on appointment or dismissal of agents under Article 5 (2); |
| 21-2. | Affairs relating to changes in the average monthly remuneration under Article 19-3 (7); |
| 22. | Affairs relating to the allocation and return of overpaid insurance premiums, etc. and interest thereon under Article 31; |
| 22-2. | Affairs relating to delegated insurance business under Article 46; |
[This Article Newly Inserted on Dec. 30, 2011]
[Moved from Article 56-12; previous Article 56-13 moved to Article 56-14 <Dec. 31, 2021>]
[Subparagraphs 10-2 and 10-3 of this Article shall remain effective until June 30, 2014 pursuant to Article 2 of the Addenda (Presidential Decree No. 23910, Jun. 29, 2012)]
| Article 56-14 (Re-Examination of Regulation) |
| (1) | The Minister of Employment and Labor shall examine the appropriateness of the standards for certified public labor attorneys under subparagraph 2 of Article 44 and for certified tax accountants under subparagraph 3 of Article 44, who can vicariously conduct business related to insurance, every two years, counting from January 1, 2017 (referring to the period that ends on the day before January 1 of every second year) and shall take measures, such as making improvements. |
| (2) | The Minister of Employment and Labor shall examine the appropriateness of the obligation of insurance business agencies to keep books under Article 51 every three years, counting from January 1, 2017 (referring to the period that ends on the day before January 1 of every third year) and shall take measures, such as making improvements. |
| (3) | The Minister of Employment and Labor shall examine the appropriateness of the standards for adjusting the individual performance rate every three years, counting from January 1, 2022 (referring to the period that ends on the day before January 1 of every third year), taking into account the number of persons who died in a line-of-duty accident specified in attached Table 1-2 and other factors, and shall take measures, such as making improvements. <Newly Inserted on Dec. 31, 2021> |
[This Article Wholly Amended on Dec. 30, 2016]
[Moved from Article 56-13 <Dec. 31, 2021>]
CHAPTER VI ADMINISTRATIVE FINES
| Article 57 (Criteria for Imposing Administrative Fines) |
The criteria for imposing administrative fines under Article 50 (1) and (2), shall be as specified in attached Table 2. [This Article Wholly Amended on Apr. 4, 2011]
ADDENDA <Presidential Decree No. 18574, Oct. 29, 2004>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 1, 2005.
Article 2 (Applicability to Criteria for Imposing Administrative Fines)
The provisions of attached Table 2 concerning the criteria for imposing administrative fines based on the number of violations, shall begin to apply from the first violation committed after this Decree enters into force.
Article 3 (Transitional Measures concerning Approval of Subcontractors as Business Owners)
| (2) | Notwithstanding Article 7 (2), a subcontractor shall be approved as a business owner only when he or she engages in a construction project, the construction cost of which at least equals 100 million won, and is also the owner of any business specified in Article 6 (1), until December 31, 2006. |
Article 4 (Transitional Measures concerning Application for Approval of Subcontractors as Business Owners)
In cases of a subcontractor who has commenced a subcontracted construction project before this Decree enters into force, an application shall be filed with COMWEL for approval of the subcontractor as a business owner, within 14 days from the date this Decree enters into force, notwithstanding Article 7 (3). Article 5 (Transitional Measures concerning Business Owners Who Have Delegated Insurance Business)
Article 6 (Transitional Measures concerning Applications for Authorization for Insurance Business Associations)
Article 7 (Transitional Measures concerning Support for Insurance Business Associations)
Article 8 Omitted.
Article 9 (Relationship with other Statutes)
ADDENDUM <Presidential Decree No. 19247, Dec. 30, 2005>
This Decree shall enter into force on January 1, 2006.
ADDENDA <Presidential Decree No. 19422, Mar. 29, 2006>
Article 1 (Enforcement Date)
This Decree shall enter into force on April 1, 2006.
Article 2 Omitted.
ADDENDA <Presidential Decree No. 19973, Mar. 27, 2007>
| (1) | (Enforcement Decree) This Decree shall enter into force on March 29, 2007: Provided, That the amended provisions of Article 15 (1) 1 shall enter into force on January 1, 2008. |
| (2) | (Transitional Measures concerning Abolition of Special Cases concerning Reporting, Payment and Settlement of Finalized Industrial Accident Insurance Premiums) Notwithstanding the amended provisions of Article 30, the former provisions shall apply to construction projects, etc. that have commenced before this Decree enters into force. |
ADDENDA <Presidential Decree No. 20222, Aug. 17, 2007>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Articles 2 through 9 Omitted.
ADDENDA <Presidential Decree No. 20330, Oct. 17, 2007>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation. (Proviso Omitted.)
Articles 2 through 11 Omitted.
ADDENDA <Presidential Decree No. 20331, Oct. 23, 2007>
Article 1 (Enforcement Date)
This Decree shall enter into force on October 28, 2007. (Proviso Omitted.)
Articles 2 and 3 Omitted.
ADDENDA <Presidential Decree No. 20874, Jun. 25, 2008>
Article 1 (Enforcement Date)
This Decree shall enter into force on July 1, 2008.
Article 2 (Applicability to Change of Base Date for Determining Ratio of Labor)
The amended provisions of Article 11 shall begin to apply from the first report or payment of an estimated insurance premium for 2009 filed or made pursuant to Article 17 (1) of the Act. Article 3 (Transitional Measures following Change of Objects Eligible for Subsidies for Vicarious Execution of Insurance Business)
Notwithstanding the amended provisions of Article 52, the former provisions shall apply to subsidization for insurance business delegated by a business owner, whose regular workforce is not less than 30 but less than 100, to an insurance business agency as at the time this Decree enters into force, and conducted by such insurance business agency on behalf of such business owner until June 30, 2009.
ADDENDA <Presidential Decree No. 21590, Jun. 30, 2009>
Article 1 (Enforcement Date)
This Decree shall enter into force on July 1, 2009: Provided, That the amended provisions of Articles 8 and 9 shall enter into force on January 1, 2010. Article 2 (Period of Validity, etc. Following Amendment of the Enforcement Decree of the Farmland Act) | (1) | The amended provisions of subparagraph 46 of attached Table 2 of the Enforcement Decree of the Farmland Act shall remain in force until June 30, 2011. |
| (2) | The amended provisions of subparagraph 46 of attached Table 2 of the Enforcement Decree of the Farmland Act shall begin to apply to permission for diversion of farmland (including permission for modification, and authorization or permission by which permission for diversion of farmland or permission for modification is deemed granted pursuant to other statutes or regulations; hereafter in this paragraph, the same shall apply) applied for, or a report on diversion of farmland (including a report on modification; hereafter in this paragraph, the same shall apply) filed on or after the date this Decree enters into force, and shall also apply to permission for diversion of farmland or a report on diversion of farmland applied for or filed by June 30, 2011. |
Article 3 (Applicability Following Amendment of Enforcement Decree of the Tourism Promotion Act) Article 5 (Transitional Measures under Amendment of Enforcement Decree of the Employment Insurance Act) Article 6 (Transitional Measures under Amendment of Enforcement Decree of the Act on the Management and Promotion of Real Estate Development Business) The previous provisions shall apply to the imposition of administrative fines for offenses committed before this Decree enters into force.
Article 7 (Transitional Measures under Amendment of Enforcement Decree of the New Harbor Construction Promotion Act) The amended provisions of the latter part of Article 9 (5) of the Enforcement Decree of the New Harbor Construction Promotion Act shall apply to persons who have received an extension of the period of applying for approval of a plan to implement a new harbor construction project pursuant to the previous provisions in whose case such extended period has not yet expired as at the time this Decree enters into force; and the period for application shall be deemed extended once pursuant to the aforementioned amended provisions. The previous provisions shall apply to the imposition of administrative fines for offenses committed before this Decree enters into force.
Article 9 (Transitional Measures under Amendment of Enforcement Decree of the Sewerage Act)
ADDENDA <Presidential Decree No. 22003, Jan. 27, 2010>
Article 1 (Enforcement Date)
This Decree shall enter into force on February 1, 2010.
Articles 2 through 5 Omitted.
ADDENDA <Presidential Decree No. 22269, Jul. 12, 2010>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation. (Proviso Omitted.)
Article 2 Omitted.
ADDENDA <Presidential Decree No. 22408, Sep. 29, 2010>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 1, 2011: Provided, That the amended provisions of subparagraph 2 (c) of attached Table 2 shall enter into force on the date of its promulgation.
Article 2 (Special Cases concerning Reduction of Insurance Premiums, etc.)
| (1) | Where the total remuneration for the preceding year calculated under the amended provisions of Article 2-2 exceeds the total wage for the preceding year calculated under the former provisions (limited to where the total remuneration exceeds 120/100 and 125/100 of the total wage for 2014 and 2015, respectively), the employment insurance premium, industrial accident insurance premium, charges referred to in Articles 9 and 16 of the Wage Claim Guarantee Act, and asbestos injury relief charges imposed on persons specified in Article 31 (1) 1 of the Asbestos Injury Relief Act (hereafter in this Article, referred to as "insurance premium, etc.") corresponding to the percentage calculated based on the following relevant calculation formula, shall be reduced from the insurance premium, etc. for the relevant year, until the insurance year 2015, when the insurance premium, etc. is calculated: <Amended by Presidential Decree No. 25047, Dec. 30, 2013> |
Ratio of the total remuneration to the total wage for the preceding year -1.20 / Ratio of the total remuneration to the total wage for the preceding year
Ratio of the total remuneration to the total wage for the preceding year -1.25 / Ratio of the total remuneration to the total wage for the preceding year
| (2) | Where the insurance premium, etc. is already paid before a decision to reduce the insurance premium, etc. is made under paragraph (1), the amount that must be reduced based on the calculation formula under paragraph (1), shall be allocated to the insurance premium, etc. to be paid by the relevant business owner. |
| (3) | The method and procedures for applying for the reduction of the insurance premium, etc. under paragraph (1) shall be determined by COMWEL. |
Article 3 (Applicability to Blanket Application for Contracted Businesses)
The amended provisions of Article 7 shall begin to apply from the first subcontracted construction project, with respect to which the deadline for applying for approval of the relevant subcontractor as a business owner under paragraph (3) of the same Article arrives after this Decree enters into force. Article 4 (Applicability to Businesses subject to Special Cases concerning Industrial Accident Insurance Premium Rates)
The amended provisions of Article 15 (1) 1 shall begin to apply from the decision on industrial accident insurance premium rates for 2011. Article 5 (Applicability to Calculation of Insurance Balance Ratio to Apply Individual Performance Rates)
The amended provisions of the main clause of Article 17 (3) shall begin to apply from the decision on industrial accident insurance rates for 2011. Article 6 (Transitional Measures concerning Calculation of Insurance Balance Ratio to Apply Individual Performance Rates)
Notwithstanding the amended provisions of Article 17 (1) 1 through 3, the former provisions shall apply to the amount of the industrial accident insurance premium for the period before this Decree enters into force, when the ratio of industrial accident insurance benefits to the industrial accident insurance premium is calculated. Article 7 (Transitional Measures concerning Grounds for Exclusion from Collection of Arrears)
Notwithstanding the amended provisions of Article 33 (3) 1, the former provisions shall apply to the collection of arrears that occur before this Decree enters into force. Article 8 (Transitional Measures concerning Standards for Collecting Industrial Accident Insurance Benefits)
Notwithstanding the amended provisions of Article 34 (2), the former provisions shall apply to the collection of insurance benefits for any accident that occurs before this Decree enters into force. Article 9 Omitted.
ADDENDUM <Presidential Decree No. 22807, Mar. 30, 2011>
This Decree shall enter into force on April 1, 2011.
ADDENDA <Presidential Decree No. 22826, Apr. 4, 2011>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Article 2 (Transitional Measures concerning Administrative Fines)
Notwithstanding the amended provisions of attached Table 2, the former provisions shall apply where the criteria for imposing administrative fines apply to any violation committed before this Decree enters into force.
ADDENDA <Presidential Decree No. 23282, Nov. 1, 2011>
Article 1 (Enforcement Date)
This Decree shall enter into force on November 25, 2011. (Proviso Omitted.)
Articles 2 through 6 Omitted.
ADDENDA <Presidential Decree No. 23466, Dec. 30, 2011>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 1, 2012: Provided, That the amended provisions of Articles 56-5 through 56-7 shall enter into force on January 22, 2012. Article 2 (Special Cases concerning Purchase of Insurance Policies by Self-Employed Persons)
For the purposes of applying the amended provisions of Article 56-5 to a person whose business has been registered as at the time this Decree enters into force, January 22, 2012 shall be deemed the commencement date of business stated in his or her business registration certificate.
ADDENDA <Presidential Decree No. 23910, Jun. 29, 2012>
Article 1 (Enforcement Date)
This Decree shall enter into force on July 1, 2012: Provided, That the amended provisions of Articles 7 (4), 17 (3), 19-5 (1) and (8), and 31 (4) shall enter into force on the date of its promulgation. Article 2 (Period of Validity)
The amended provisions of Article 30-5 and subparagraphs 10-2 and 10-3 of Article 56-9, shall remain in force until June 30, 2014. Article 3 (Applicability to Approval for Recognition of Subcontractors as Business Owners)
The amended provisions of Article 7 (4) shall begin to apply from the first application for approval for recognition of a subcontractor as a business owner filed after this Decree enters into force. Article 4 (Applicability to Calculation of Insurance Balance Ratio to Apply Individual Performance Rates)
The amended provisions of Article 17 (3) shall begin to apply from the first insurance benefits decided to be paid due to a disease verified after this Decree enters into force. Article 5 (Applicability to Places of Business where Construction Project or Logging Work is Implemented)
With respect to places of business where a construction project or logging work is conducted, the amended provisions of Articles 28, 29, 29-2, 29-3, 30, and 30-5 shall begin to apply from the first place of business which commences any construction project or logging work after this Decree enters into force.
ADDENDA <Presidential Decree No. 24076, Aug. 31, 2012>
Article 1 (Enforcement Date)
This Decree shall enter into force on September 2, 2012. (Proviso Omitted.)
Articles 2 through 4 Omitted.
ADDENDA <Presidential Decree No. 24077, Aug. 31, 2012>
Article 1 (Enforcement Date)
This Decree shall enter into force on September 1, 2012. (Proviso Omitted.)
Articles 2 through 9 Omitted.
ADDENDA <Presidential Decree No. 24638, Jun. 28, 2013>
Article 1 (Enforcement Date)
This Decree shall enter into force on July 1, 2013. (Proviso Omitted.)
Articles 2 through 17 Omitted.
ADDENDUM <Presidential Decree No. 24650, Jun. 28, 2013>
This Decree shall enter into force on July 1, 2013.
ADDENDUM <Presidential Decree No. 25047, Dec. 30, 2013>
This Decree shall enter into force on January 1, 2014.
ADDENDA <Presidential Decree No. 25251, Mar. 12, 2014>
Article 1 (Enforcement Date)
This Decree shall enter into force on March 13, 2014. (Proviso Omitted.)
Articles 2 through 6 Omitted.
ADDENDA <Presidential Decree No. 25279, Mar. 24, 2014>
Article 1 (Enforcement Date)
This Decree shall enter into force on the date of its promulgation.
Articles 2 and 3 Omitted.
ADDENDUM <Presidential Decree No. 25587, Sep. 3, 2014>
This Decree shall enter into force on January 1, 2015.
ADDENDA <Presidential Decree No. 25629, Sep. 24, 2014>
Article 1 (Enforcement Date)
This Decree shall enter into force on September 25, 2014.
Article 2 (Transitional Measures concerning Keeping Documents by Insurance Business Agencies)
Notwithstanding the amended provisions of Article 51 (1) 1, 2, 5, and 6, the former provisions shall apply to the documents that insurance business agencies must keep before this Decree enters into force.
ADDENDA <Presidential Decree No. 25840, Dec. 9, 2014>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 1, 2015.
Articles 2 through 16 Omitted.
ADDENDA <Presidential Decree No. 26302, Jun. 1, 2015>
Article 1 (Enforcement Date)
This Decree shall enter into force on June 4, 2015.
Articles 2 and 3 Omitted.
ADDENDA <Presidential Decree No. 26809, Dec. 30, 2015>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 1, 2016.
Article 2 (Applicability to Reporting on Occurrence of Grounds for Maternity Leave before and after Childbirth, etc.)
The amended provisions of Article 19-5 (7) 1-2 and 1-3 shall also apply to the owner of a business employing any employee who takes a maternity leave before and after childbirth, etc. (excluding a childcare leave; hereafter in this Article, the same shall apply) before this Decree enters into force and for whom 14 days have not passed until the date this Decree enters into force. In such cases, the date this Decree enters into force shall be deemed the date the ground for the maternity leave before and after childbirth, etc. has occurred. Article 3 (Applicability to Objects Eligible for Subsidization for Employment Insurance Premiums)
The amended provisions of Article 28 (2) shall also apply where the number of employees who are employment insurance policyholders is calculated, for a place of business granting a maternity leave before and after childbirth, etc. to employees who have become employment insurance policyholders before this Decree enters into force.
ADDENDUM <Presidential Decree No. 27051, Mar. 22, 2016>
This Decree shall enter into force on March 28, 2016: Provided, That the amended provisions of Articles 17 (3) 5 and (5) and 34 (5) shall enter into force on July 1, 2016.
ADDENDA <Presidential Decree No. 27444, Aug. 11, 2016>
Article 1 (Enforcement Date)
This Decree shall enter into force on August 12, 2016.
Articles 2 through 8 Omitted.
ADDENDA <Presidential Decree No. 27445, Aug. 11, 2016>
Article 1 (Enforcement Date)
This Decree shall enter into force on August 12, 2016.
Articles 2 through 22 Omitted.
ADDENDA <Presidential Decree No. 27751, Dec. 30, 2016>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 1, 2017. (Proviso Omitted.)
Articles 2 through 12 Omitted.
ADDENDUM <Presidential Decree No. 28161, Jun. 27, 2017>
This Decree shall enter into force on June 28, 2017: Provided, That the amended provisions of Article 33 shall enter into force on December 28, 2017.
ADDENDUM <Presidential Decree No. 28484, Dec. 19, 2017>
This Decree shall enter into force on January 1, 2018.
ADDENDA <Presidential Decree No. 28505, Dec. 26, 2017>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 1, 2018.
Article 2 (Applicability to Individual Performance Rate)
The amended provisions of Article 15 (1) and attached Table 1 shall begin to apply when industrial accident insurance premium rate applicable to each business for 2019 is determined. Article 3 (Transitional Measures concerning Criteria for Collection of Industrial Accident Insurance Benefits)
The collection of industrial accident insurance benefits for accidents which occur before this Decree enters into force shall be governed by the previous provisions, notwithstanding the amendments to Article 34 (1) and (2).
ADDENDA <Presidential Decree No. 29455, Dec. 31, 2018>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 1, 2019.
Article 2 (Applicability of Individual Performance Rates and Industrial Accident Prevention Rates)
The amended provisions of Article 17 (3) 3 and Article 18-2 (2) shall begin to apply from the individual performance rate and industrial accident prevention rate applicable to each business, which are determined after this Decree enters into force. Article 3 (Transitional Measures concerning Standards for Imposition of Administrative Fines)
Where the standards for the imposition of administrative fines apply to violations committed before this Decree enters into force, the former provisions shall apply, notwithstanding the amended provisions of subparagraph 2 (b) of attached Table 2.
ADDENDUM <Presidential Decree No. 29914, Jun. 25, 2019>
This Decree shall enter into force on July 1, 2019.
ADDENDUM <Presidential Decree No. 29950, Jul. 2, 2019>
This Decree shall enter into force on the date of its promulgation. (Proviso Omitted.)
ADDENDUM <Presidential Decree No. 30084, Sep. 17, 2019>
This Decree shall enter into force on October 1, 2019.
ADDENDA <Presidential Decree No. 30256, Dec. 24, 2019>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 16, 2020. (Proviso Omitted.)
Articles 2 through 33 Omitted.
ADDENDUM <Presidential Decree No. 30333, Jan. 7, 2020>
This Decree shall enter into force on January 16, 2020: Provided, That the amended provisions of Article 54-2 shall enter into force on the date of its promulgation.
ADDENDA <Presidential Decree No. 30423, Feb. 18, 2020>
Article 1 (Enforcement Date)
This Decree shall enter into on the date of its promulgation.
Articles 2 through 5 Omitted.
ADDENDA <Presidential Decree No. 31240, Dec. 8, 2020>
Article 1 (Enforcement Date)
This Decree shall enter into force on December 10, 2020.
Article 2 Omitted.
ADDENDA <Presidential Decree No. 31453, Feb. 17, 2021>
Article 1 (Enforcement Date)
This Decree shall enter into on the date of its promulgation.
Articles 2 through 8 Omitted.
ADDENDA <Presidential Decree No. 31749, Jun. 8, 2021>
Article 1 (Enforcement Date)
This Decree shall enter into force on July 1, 2018: Provided, That the amended provisions classified as follows shall enter into force on the following dates:
| 1. | Amended provisions of Articles 18-2, 18-3, and 18-5 through 18-7: The date of its promulgation; |
| 2. | The amended provisions of subparagraph 18 of Article 56-12: June 9, 2021; |
| 3. | The amended provisions of the proviso, with the exception of the subparagraphs, of Article 52 (1): January 1, 2022. |
Article 2 (Special Cases concerning Temporary Application of Industrial Accident Prevention Rate)
The amended provisions of Article 18-6 shall also apply to accident prevention activities conducted by business owners pursuant to the amended provisions of Article 18-6 (1) 2 during the period between January 1, 2021 and the enforcement date under subparagraph 1 of Article 1 of the Addenda. Article 3 (Transitional Measures concerning Subsidization for Insurance Business Agencies)
Where an insurance business agency is entrusted with insurance business by a business owner and performs insurance business by proxy before the enforcement date prescribed in subparagraph 3 of Article 1 of the Addenda, the previous provisions shall apply to the subsidization therefor, notwithstanding the amended provisions of the proviso, with the exception of the subparagraphs, of Article 52 (1).
ADDENDUM <Presidential Decree No. 32018, Sep. 29, 2021>
This Decree shall enter into on the date of its promulgation.
ADDENDA <Presidential Decree No. 32302, Dec. 31, 2021>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 1, 2022: Provided, That the amended provisions of Articles 12 (1) 2, 56-5 (2), and 56-6 (3) shall enter into force on July 1, 2022. Article 2 (Applicability to Insurance Premium Rates for Unemployment Benefits)
The amended provisions of Articles 12 (1) 2, 56-5 (2), and 56-6 (3) shall begin to apply to the calculation of the monthly insurance premiums for the month in which the enforcement date under the proviso of Article 1 of the Addenda falls.
ADDENDA <Presidential Decree No. 32731, Jun. 28, 2022>
Article 1 (Enforcement Date)
This Decree shall enter into force on July 1, 2022.
Article 2 (Applicability to Individual Performance Rates)
The amended provisions of the latter part of Article 15 (1) 2 and paragraph (2) of that Article shall begin to apply to the determination of an industrial accident insurance premium rate applicable to each business for 2023.
ADDENDA <Presidential Decree No. 33077, Dec. 14, 2022>
Article 1 (Enforcement Date)
This Decree shall enter into force on January 1, 2023.
Article 2 (Applicability to Requirements for Subsidization for Employment Insurance Premiums)
The amended provisions of the proviso, with the exception of the items, of Article 28 (1) 1 shall begin to apply to insurance premiums for January of 2023 to be borne by artists or workers. Article 3 Omitted.