NATIONAL HEALTH INSURANCE ACT [See entire ACT]
CHAPTER VI INSURANCE PREMIUM
- Article 69 (Insurance Premiums)
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(1) To meet the expenses incurred in relation to the health insurance program, the NHIS shall collect insurance contributions from the persons obligated to pay insurance contributions under in Article 77.
(2) The insurance contributions referred to in paragraph (1) shall be collected from the month following that in which the date the insured becomes eligible falls until the month in which the date before the date the insured loses his or her eligibility falls: Provided, That where the eligibility of the insured is obtained on the first day of any month or upon his or her request for health insurance cover under Article 5 (1) 2 (a), the insurance contributions shall be collected from the relevant month.
(3) In collecting insurance contributions under paragraphs (1) and (2), where the eligibility of the insured has been altered, the insurance contributions of the month whereto belongs the altered day shall be collected on the basis of eligibility prior to such alteration: Provided, That where the eligibility of the insured is altered on the first day of any month, it shall be collected on the basis of the altered eligibility.
(4) The amount of the monthly insurance contributions for the employee insured shall be the amount calculated as follows:
1. The amount of insurance contributions based on monthly remuneration: The amount obtained by multiplying the amount of monthly remuneration calculated under Article 70 by the insurance contribution rate under Article 73 (1) or (2);
2. The amount of insurance contributions based on the monthly income: The amount obtained by multiplying the amount of monthly income calculated under Article 71 by the insurance contribution rate under Article 73 (1) or (2).
(5) The amount of the monthly insurance contributions for the self-employed insured shall be calculated per unit of household, but the insurance contributions per month for the household to which the self-employed insured belongs shall be the amount obtained by multiplying the monetary value per contribution point under Article 73 (3) by the contribution points calculated under Article 72.
(6) The upper limit and lower limit of the amount of the monthly insurance contributions under paragraphs (4) and (5) shall be set in accordance with the standards prescribed by Presidential Decree, in consideration of the amount equivalent to a specified ratio of the average insurance contribution of the insured.
- Article 70 (Amount of Monthly Remuneration)
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(1) The amount of monthly remuneration of the employee insured provided for in Article 69 (4) 1 shall be calculated on the basis of the amount of remuneration received by each of the employee insured.
(2) Insurance contributions based on monthly remuneration for the insured to whom a part or all of his or her remuneration is not paid due to a leave of absence from office or other circumstances (hereinafter referred to as "person temporarily retiring from office, etc.") shall be calculated on the basis of the monthly remuneration amount for the month before the occurrence of the circumstance in question.
(3) Remunerations referred to in paragraph (1) shall mean money and other valuables (excluding anything in the nature of reimbursement for expenses) that workers, etc. receive from employers, the State or local governments for providing their labor, which are determined by Presidential Decree. In such cases, if it falls under the cases prescribed by Presidential Decree, such as there are no data relating to the remunerations or they are indistinct, the amount determined and publicly notified by the Minister of Health and Welfare shall be regarded as the remunerations.
(4) Matters necessary for calculation, etc., of the amount of monthly remuneration referred to in paragraph (1) and calculation, etc., of the amount of monthly remuneration for unremunerated employers, shall be prescribed by Presidential Decree.
Enforcement Ordinance
- Article 32 (Upper Limit and Lowest Limit of Amount of Monthly Remuneration)
"Standards prescribed by Presidential Decree" in Article 70 (1) of the Act means the standards stipulated in the following subparagraphs:
1. In cases where the monthly remuneration is less than 280,000 won, the amount of monthly remuneration shall be calculated as 280,000 won;
2. In cases where the monthly remuneration exceeds 7,810,000 won, the amount of monthly remuneration shall be calculated as 7,810,000 won.
Enforcement Ordinance
- Article 33 (Money and Valuables to be Included in Remunerations)
(1) "Those determined by Presidential Decree" in the former part of Article 70 (3) of the Act means the pay, salary, remuneration, annual allowance, wage, bonus and allowances and the money and valuables similar thereto paid in compensation for the provision of labor, other than the following:
1. Retirement allowance;
2. Prize money, translation fees and money for manuscripts;
3. Tax-exempt earnings under the Income Tax Act: Provided, That the non-taxable income under subparagraph 3 (j), (m) and (o) of Article 12 of the Income Tax Act shall be excluded.
(2) "Cases prescribed by Presidential Decree, such as no data relating to the remunerations exists or it is indistinct" in the latter part of Article 70 (3) of the Act means any of the following:
1. Where remuneration-related data is absent or indistinct;
2. Where the NHIS deems the remuneration-related data unreliable, considering the minimum wage amount provided for in Article 5 of the Minimum Wage Act.
(3) Where all or part of the remuneration is paid in kind, the amount determined by the NHIS on the basis of the current price thereof in the relevant region shall be deemed the remuneration corresponding thereto.
(4) Where the remuneration of workers in a workplace is verified during the period of applying the amount notified by the Minister of Health and Welfare under the latter part of Article 70 (3) of the Act, the relevant amount notified shall cease to apply, beginning with a month following the month whereto belongs the date of verification by the NHIS.
Enforcement Ordinance
- Article 34 (Principle of Imposing Insurance Contributions on the Employee Insured)
(1) Pursuant to Article 70 (1) of the Act, insurance contributions based on monthly remuneration for the employee insured shall be imposed annually on the basis of the monthly amount of remuneration computed by the following classification, and such monthly remuneration shall be recomputed under Article 39 on the basis of the amount of gross remuneration earned during the relevant year, which shall be confirmed in the following year, and settled accordingly: Provided, That as regards the employee insured subject to the amount notified by the Minister of Health and Welfare under the latter part of Article 70 (3) of the Act, the settlement of contributions imposed while applying the relevant notified amount may be omitted:
1. Persons who acquire entitlement as the employee insured, or such entitlement is converted into the other employee insured, or whose entitlement as the self-employed insured is converted to the employee insured: The amount of monthly remuneration when entitlement is acquired or converted under Article 37;
2. The employee insured not falling under subparagraph 1: The amount of monthly remuneration computed under Article 36 on the basis of gross remuneration received in the preceding year.
(2) The applicable period for the monthly amount of remuneration set forth in the subparagraphs of paragraph (1) shall be as follows:
1. The insured under paragraph (1) 1: From the month in which falls the day when entitlement is acquired or changed (referring to the month following the month whereto belongs a day when entitlement is changed, in cases where entitlement is changed after the second of each month) until March of the following year;
2. The insured under paragraph (1) 2: From April every year until March of the following year.
Enforcement Ordinance
- Article 35 (Notification of Remuneration, etc. for Computing Monthly Remuneration Amount)
(1) Each employer shall notify the NHIS by not later than March 10 each year of the matters required for the computation of the monthly remuneration amount under Article 70 (1) of the Act, such as the gross amount of remuneration paid in the preceding year to all the employee insured (referring to the gross amount of remuneration paid from January to December by the relevant employee insured, which is the amount computed under Article 70 of the Act and Article 33 of this Decree; hereinafter the same shall apply), and the period in which the employee insured have engaged in the relevant workplace, the State, local government, private school or its school management agency (hereinafter referred to as "workplace, etc."). In such cases, for the employee insured who are subject to the application of the latter part of Article 70 (3) of the Act, such notification may be omitted.
(2) Each employer shall notify the NHIS of the matters required for the computation of the monthly remuneration under Article 70 (1) of the Act, such as the gross amount of remuneration paid to all the employee insured who have been engaged, appointed or employed until then (referring to the relevant employee insured, in cases under subparagraph 3), in cases where the relevant workplace falls under any of the following subparagraphs:
1. Where the workplace is closed, bankrupted, or circumstances corresponding thereto occurs;
2. Where a private school is closed;
3. Where some of the employee insured retire.
Enforcement Ordinance
- Article 36 (Decision, etc. on Amount of Monthly Remuneration)
(1) The NHIS shall decide the amount obtained by dividing the gross amount of remuneration notified under Article 35 by the number of months for which the employee insured has engaged during the preceding year in the relevant workplace, etc., as the monthly remuneration: Provided, That where the employers have notified the NHIS of the average rate of increase or decrease of remunerations during the relevant business year in the relevant workplace, etc., the amount of monthly remuneration shall be determined every year by making the amount computed after reflecting the relevant average increase or decrease rate in the amount calculated as provided for in the main sentence.
(2) Where remuneration to the relevant employee insured are increased or decreased, the employers may file an application with the NHIS for the change of the amount of monthly remuneration.
(3) The NHIS may, where an employer fails to notify under Article 35 or where the details of such report are incorrect, investigate the relevant facts and compute or change the monthly remuneration under Article 94 of the Act, and where in receipt of an application for changes of the amount of monthly remuneration under paragraph (2), may change the monthly remuneration from the month remuneration is increased or the month remuneration is decreased.
(4) Where any insured is being paid the remuneration by not less than two places of business to which the health insurance is available, his/her monthly remuneration shall be determined respectively taking into account the remunerations that are paid by such workplaces to him/her.
(5) The methods of computation of monthly remuneration, where the monthly remuneration of the employee insured is difficult to compute under Articles 33 through 38 or where no data exists to enable verify the enumerations, as well as the required matters such as an application for changes of the monthly remuneration when increasing or decreasing remuneration, shall be determined by the articles of incorporation of the NHIS through a resolution by the financial operation committee.
Enforcement Ordinance
- Article 37 (Decision on Monthly Remuneration when Acquiring or Changing Entitlement as the Employee Insured)
Where any person acquires entitlement as the employee insured or changes into the other employee insured or changes from the self-employed insured to the employee insured, the NHIS shall decide on the amount of the monthly remuneration by making the amount based upon the following divisions for the relevant insured:
1. Where remuneration is determined annually, quarterly, monthly, weekly or by other specified period: The amount equivalent to 30 times the amount obtained by dividing the relevant remuneration by the total number of days in the relevant period;
2. Where remuneration is determined daily, hourly, by production volume or contract: The amount obtained by averaging the remuneration of persons who receive the same remuneration by engaging in the same business as the relevant insured at the relevant workplace during the month preceding the month when acquiring entitlement as the employee insured or changing such entitlement;
3. With respect to those whose monthly remuneration is difficult to compute under subparagraphs 1 and 2: The amount obtained by taking the average remuneration received by those who engage in the same business during one month preceding the month when entitlement as the employee insured is acquired or the entitlement is converted.
Enforcement Ordinance
- Article 38 (Confirmation on Amount of Monthly Remuneration for Employers Who Receive No Remuneration)
(1) The monthly remuneration amount for the employers who receive no remuneration under Article 70 (4) of the Act shall be computed based on the following methods. In this case, the relevant employer shall submit materials verifying the amount of their income or notify the amount of their income to the NHIS by not later than May 31 each year (in cases of employers who have submitted a certificate of faithful return to the head of the competent tax office under Article 70-2 of the Income Tax Act (hereafter referred to as "faithfully-returned employers" in this paragraph), by not later than June 30, and the monthly amount of remuneration so calculated shall be applicable from June each year to May next year (in cases of faithfully-returned employers, from July each year to June next year):
1. Where the income is attributable to the relevant workplace during the relevant year and is prescribed by Ordinance of the Ministry of Health and Welfare, and the amount thereof is verified by objective data;
2. Where no objective data exists to enable verification of the income, the amount reported by the employer.
(2) Articles 34 (1), 35 (2), and 36 shall apply mutatis mutandis to the procedures, etc. for confirming or changing the monthly amount of remuneration of the employers who receive no remuneration.
(3) Notwithstanding paragraphs (1) and (2), where the amount verified or reported under paragraph (1) 1 or 2 is less than the monthly amount of remuneration of the worker who is paid the highest monthly remuneration in the relevant workplace, the amount of monthly remuneration for the relevant workers shall be the monthly remuneration of the said worker.
Enforcement Ordinance
- Article 39 (Settlement of Insurance Contribution Accounts and Payment by Installments)
(1) Where the amount of insurance contributions that is initially computed and collected exceeds the amount of insurance contributions recomputed pursuant to Articles 34 through 38, the NHIS shall refund such overpayment to the employer, and where it falls short thereof, collect in addition, the difference from the employer.
(2) The employer shall, where the relations of employment, appointment and engagement of the employee insured are terminated, undergo the procedure for settling accounts with the NHIS, after settling accounts with the worker by further recomputing the insurance contributions already paid by the relevant employee insured: Provided, That as regards the employee insured to whom the amount publicly notified by the Minister of Health and Welfare under the latter part of Article 70 (3) of the Act is applied, the calculation of the contributions imposed during the period whereto the notified amount is applied, may be omitted.
(3) With respect to the amount to be refunded to or to be borne by the employee insured among the amount that has been refunded or paid in addition under paragraph (1), the employer shall settle accounts with the relevant employee insured.
(4) Where the NHIS collects additional contributions under paragraph (1), it may arrange for the contributions to be paid in installments. In such cases, persons entitled to make such payment in installments and other necessary matters for payment in installments shall be determined by the articles of incorporation of the NHIS.
- Article 71 (Amount of Monthly Income)
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(1) Where the amount of income of the employee insured excluding the amount of remuneration included in the calculation of the amount of monthly remuneration under Article 70 (hereinafter referred to as "extra income other than remuneration") exceeds the amount prescribed by Presidential Decree, the amount of monthly income shall be calculated according to the following formula:
(2) Matters necessary for calculating the amount of monthly income, including the standards for and method of the calculation, shall be prescribed by Presidential Decree.
Enforcement Ordinance
- Article 41 (Amount of Monthly Income)
(1) Income to be included in computing the amount of monthly income provided for in Article 71 (1) of the Act (hereinafter referred to as "amount of monthly income") shall be as follows. In such cases, the amount of non-taxable income under the Income Tax Act shall be excluded therefrom:
1. Interest income: Income prescribed in Article 16 of the Income Tax Act;
2. Dividend income: Income prescribed in Article 17 of the Income Tax Act;
3. Business income: Income prescribed in Article 19 of the Income Tax Act;
4. Earned income: Income prescribed in Article 20 of the Income Tax Act: Provided, That the earned income deduction referred to in Article 47 of the same Act shall not apply;
5. Pension income: Income prescribed in Article 20-3 of the Income Tax Act: Provided, That Articles 20-3 (2) and 47-2 of the same Act shall not be applied;
6. Other income: Income prescribed in Article 21 of the Income Tax Act.
(2) “The amount prescribed by Presidential Decree” in the parts other than the calculation formula referred to in Article 71 (1) of the Act and in the calculation formula referred to in that paragraph means 34 million won per year.
(3) The amount of monthly income amount shall be calculated by assessing, in the manner determined by Ordinance of the Ministry of Health and Welfare, the amount obtained by applying the calculation formula referred to in Article 71 (1) of the Act.
(4) Except as provided in paragraphs (1) through (3), detailed matters necessary for calculating the amount of monthly income, such as the timing of reflecting income data referred to in subpargraphs of paragraph (1), shall be prescribed by the articles of incorporation of the NHIS.
- Article 72 (Contribution Point)
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(1) The contribution point provided for in Article 69 (5) shall be calculated based on the income and property of each of the self-employed insured.
(2) In determining the method and criteria for calculating the contribution point under paragraph (1), assets in relation to which exercise of property rights is restricted under statutes may be treated differently from other assets.
(3) Methods and criteria for calculating contribution points and other necessary matters shall be prescribed by Presidential Decree.
Enforcement Ordinance
- Article 42 (Standards for Calculating Contribution Points)
(1) The contribution point referred to in Article 72 (1) of the Act shall be calculated in consideration of the following matters, and the detailed methods of calculation shall be as stipulated in attached Table 4:
1. Income;
2. Property;
3. The standard of living and the rate of participation in economic activity.
(2) Article 41 (1) shall apply mutatis mutandis to the detailed types and scope of income provided for in paragraph (1) 1.
(3) Property provided for in paragraph (1) 2 shall be as follows:
1. Land, buildings, housing, vessels, and airplanes liable for taxation of the property tax pursuant to Article 105 of the Local Tax Act: Provided, That this shall not include family property, village property, and other buildings and land similar thereto for the purpose of common use;
2. For the self-employed insured who own no houses, the deposit money and monthly rent for the leased houses;
3. Automobiles provided for in Article 124 of the Local Tax Act: Provided, That the following automobiles shall be excluded herefrom:
(a) Automobiles owned by persons who have rendered distinguished service to the State (including persons who have rendered distinguished service to the State under Article 73-2 of the Act on the Honorable Treatment and Support of Persons, etc. of Distinguished Services to the State before it is amended by Act No. 11041) under Articles 4, 73 or 74 of the Act on the Honorable Treatment and Support of Persons, etc. of Distinguished Services to the State and are judged to have suffered physical disability falling within the degree of injury under Article 6-4 of the same Act and automobiles owned by persons eligible for veteran's compensation under Article 2 of the Act on Support for Persons Eligible for Veteran's Compensation and are judged to have suffered physical disability falling within the degree of injury under Article 6 of the same Act;
(b) Automobiles owned by the disabled persons who are registered in accordance with the Welfare of Disabled Persons Act;
(c) Automobiles exempted from taxation under Article 4 of the Restriction of Special Local Taxation Act;
(d) Automobiles for business use under Article 122 of the Enforcement Decree of the Local Tax Act.
(4) "Standards prescribed by Presidential Decree" in Article 72 (1) of the Act means the following standards:
1. Where the contribution points under paragraph (1) are less than 20 points, the contribution point shall be 20 points;
2. Where the contribution points exceeds 12,680 points, the contribution points shall be 12,680 points.
(5) Detailed matters necessary for the calculation of contribution points other than those prescribed in paragraphs (1) through (4), such as the timing for reflecting the data related to the matters set forth in subparagraphs of paragraph (1) which are to be included in the calculation of contribution point, shall be determined by the articles of incorporation of the NHIS.
- Article 72-2 (Committee on Improvement of Insurance Contribution Imposition System)
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(1) To improve a system related to the imposition of insurance contributions, a Committee on Improvement of the Insurance Contribution Imposition System (hereinafter referred to as the "System Improvement Committee"), consisting of public officials of relevant central administrative agencies and private experts, shall be established under the jurisdiction of the Minister of Health and Welfare.
(2) The System Improvement Committee shall deliberate on the following matters:
1. Surveys and research on the actual conditions of income of the insured ascertained;
2. Improvement plans to ascertain income of the insured and to strengthen the imposition of insurance contributions on such income;
3. Any other matters brought to the System Improvement Committee by the Chairperson, in connection with the improvement of a system related to the imposition of insurance contributions.
(3) The Minister of Health and Welfare shall report results of the operation of the System Improvement Committee established under paragraph (1), to the National Assembly.
(4) Matters necessary for the organization, operation, etc. of the System Improvement Committee, shall be prescribed by Presidential Decree.
[This Article Newly Inserted on Apr. 18, 2017]
- Article 72-3 (Evaluating Appropriateness of Insurance Contribution Imposition System)
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(1) The Minister of Health and Welfare shall evaluate the appropriateness of the standards for determination of the dependent eligibility referred to in Article 5 (hereafter referred to as "determination standards" in this Article) and that of the criteria, method, etc. for calculating the insurance contributions, amount of monthly remuneration of the employee insured, amount of income of the employee insured, and contribution point under Articles 69 through 72 (hereafter referred to as "calculation criteria" in this Article); and adjust them four years after this Act enters into force.
(2) Where the Minister of Health and Welfare evaluates the appropriateness under paragraph (1), he or she shall comprehensively take account of the following matters:
1. Status of income of the insured ascertained and improvement plans therefor, which have undergone deliberation by the System Improvement Committee pursuant to Article 72-2 (2) 2;
2. Status of income-related data owned by the NHIS;
3. Taxation status of global income referred to in Article 4 of the Income Tax Act (including global income subject to global taxation and global income subject to separate taxation);
4. Balance between insurance contributions imposed on the employee insured and those imposed on the self-employed insured;
5. Changes in insurance contributions caused by adjustment of the determination standards and calculation criteria referred to in paragraph (1);
6. Other matters prescribed by the Minister of Health and Welfare, which may be subject to the evaluation of the appropriateness.
(3) The procedures and method for evaluating the appropriateness under paragraph (1) and other necessary matters shall be prescribed by Presidential Decree.
[This Article Newly Inserted on Apr. 18, 2017]
Enforcement Ordinance
- Article 43 (Separation of Household of the Self-Employed Insured)
If the self-employed insured is any of the following persons, the NHIS may separate him/her from the relevant household to form a separate household:
1. A person who has filed an application for the separation of household with the NHIS due to the reason of residing in a different household and maintaining a separate livelihood from the relevant household;
2. A person who is subject to the application of co-payment under subparagraph 3 (d) of attached Table 2;
3. A person servicing as full-time reserve personnel or social service personnel after call-up under Article 21 or 26 of the Military Service Ac
- Article 73 (Insurance Premium Rate, etc.)
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(1) Insurance premium rates for an employer-provided policyholder shall be determined by Presidential Decree, within the limit of 80/100 after undergoing a resolution of the Deliberative Committee.
(2) Insurance premium rate for an employer-provided policyholder who is engaged outside of Korea for business operations shall be 50/100 of the insurance premium rate determined under the provisions of paragraph (1).
(3) The monetary value per contribution point for each of the locally provided policyholders shall be determined by Presidential Decree after undergoing deliberation by the Deliberative Committee.
Enforcement Ordinance
- Article 44 (Insurance Contribution Rates and Monetary Value per Contribution Point)
(1) The insurance contribution rate for the employee insured under Article 73 (1) of the Act shall be 667/10,000.
(2) The monetary value per contribution point for the self-employed insured under Article 73 (3) of the Act shall be 195.8 won.
- Article 74 (Exemption from Insurance Premium)
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(1) Where the employee insured falls under any of subparagraphs 2 through 4 of Article 54 (in the case of subparagraph 2 of the same Article, limited to cases where he or she is staying abroad for a period of at least one month prescribed by Presidential Decree: hereafter in this Article the same shall apply), the NHIS shall exempt him or her from payment of insurance contributions: Provided, That the employee insured falling under subparagraph 2 of Article 54 shall be exempted from paying insurance contributions only if he or she does not have any dependent who resides within Korea.
(2) Where the self-employed insured falls under any of subparagraphs 2 through 4 of Article 54, contribution points referred to in Article 72 shall be excluded from calculation of the insurance contributions for the household to which such insured belongs.
(3) For the exemption of insurance contributions under paragraph (1) or the contribution point to be excluded from the computation of insurance contributions under paragraph (2), it shall apply from the month following the month whereto belongs the day on which the reasons for allowance suspension falling under any of subparagraphs 2 through 4 of Article 54 occurs to the month whereto belongs the day on which the reasons cease to exist: Provided, That where any of the following subparagraphs applies, the insurance contributions of relevant month shall not be exempted, or the contribution point shall not be exempted from the computation of insurance contributions:
1. Where the reasons for allowance suspension cease to exist on the first day of each month;
2. Where the insured or his or her dependent falling under subparagraph 2 of Article 54 enters Korea and receives insurance benefits in the month whereto belongs the date of entry, and then leaves Korea in the month.
Enforcement Ordinance
- Article 75 (Reduction, etc. of Insurance Premiums)
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(1) Regarding the insured prescribed by Ordinance of the Ministry of Health and Welfare from among the following insured, part of the insurance contributions of the insured or the households to which the insured belongs may be reduced:
1. Persons who reside on islands, in remote areas or agricultural and fishery communities, etc. prescribed by Presidential Decree;
2. Persons who are at least 65 years old;
3. Persons with disabilities who are registered pursuant to the Act on Welfare of Persons with Disabilities;
4. Persons who have rendered distinguished service for the State, provided for in Article 4 (1) 4, 6, 12, 15, or 17 of the Act on the Honorable Treatment of and Support for Persons of Distinguished Service to the State;
5. Persons who take a leave of absence from office;
6. Other persons determined and publicly notified by the Minister of Health and Welfare as the persons whose insurance contributions need to be reduced on the grounds of the economic hardship and natural disaster, etc.
(2) Where a person obligated to pay insurance contributions under Article 77 falls under any of the following, he or she may be granted such financial benefits as reduction of insurance contributions, as prescribed by Presidential Decree:
1. Where he or she receives a billing of insurance contributions by means of an electronic document under Article 79 (2);
2. Where he or she pays insurance contributions by means of automatic transfer from bank account or credit card.
(3) Methods of and procedures for reducing insurance contributions under paragraph (1) and other necessary matters shall be determined and publicly notified by the Minister of Health and Welfare.
[Title Amended on May 22, 2013]
Enforcement Ordinance
- Article 45 (Areas Subject to Reduction of Insurance Contributions)
"Islands, remote areas and agricultural and fishery communities, etc. that are prescribed by Presidential Decree" in Article 75 (1) 1 of the Act means any of the following areas:
1. Island areas and isolated areas determined and published by the Minister of Health and Welfare as areas isolated from health care institutions and which entail a lengthy journey for anyone to reach health care institutions by means of public transport;
2. The following agricultural and fishing villages:
(a) Eup/Myeon area of a Gun or of a Si that takes the combined urban-rural form;
(b) Dong area of a Si or of a Gun referred to in Article 2 (1) 2 of the Local Autonomy Act, excluding residential areas, commercial areas, and industrial areas designated under Article 36 (1) 1 of the National Land Planning and Utilization Act;
(c) The area that falls under Article 33 of the Special Act on Improvement of Public Health and Welfare for Agricultural and Fishing Village Residents and Article 33 of the same Act;
3. The area recognized by the Minister of Health and Welfare in consideration of the characteristics of a workplace that has limited access to health care institutions.
Enforcement Ordinance
- Article 45-2 (Reduction of Insurance Contributions for Account Transferors)
Where a person liable for paying insurance contributions is notified of the payment of his/her insurance contributions by means of an electronic document or pays his/her insurance contributions by means of automatic transfer from a bank account or credit card prescribed in Article 75 (2) of the Act, the NHIS may reduce the insurance contributions or provide money or valuables equivalent to the reduced contributions within the limit of administrative expenses, such as postage, etc., as prescribed by the articles of incorporation of the NHIS.
- Article 76 (Burden of Insurance Premiums)
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(1) The insurance premiums for an employer-provided policyholder shall be borne, 50/100 each, by the employer-provided policyholder and the person referred to in the following classifications: Provided, That where an employer-provided policyholder is a school employee working for a private school, 50/100, 30/100, and 20/100 of the amount of the insurance premium shall be borne by the said employer-provided policyholder, the person prescribed in subparagraph 2 (c) of Article 3, and the State, respectively:
1. Where the employer-provided policyholder is a worker: The employer prescribed in subparagraph 2 (a) of Article 3;
2. Where the employer-provided policyholder is a public official: The State or the local government to which that public official belongs;
3. Where the employer-provided policyholder is a school employee (excluding school employees working for private schools): The employer prescribed in subparagraph 2 (c) of Article 3.
(2) Insurance premiums based on monthly income of a employer-provided policyholder shall be borne by the employer-provided policyholder.
(3) The insurance premiums for a locally provided policyholder shall be borne jointly by all locally provided policyholders who reside in the same household as the said policyholder.
(4) Where an employer-provided policyholder is a school employee, and if an employee prescribed in subparagraph 2 (c) of Article 3 is unable to bear the whole amount to be borne, the deficiency may be made to be borne from the account of the school.
- Article 77 (Responsibility for Payment of Insurance Premiums)
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(1) Insurance contributions of the employee insured shall be paid by the person as follows pursuant to the following classifications:
1. Insurance contributions based on monthly remuneration: In such cases, where the workplace has more than two employers, the employers of the workplace shall jointly pay the insurance contributions of the relevant employee insured;
2. Insurance contributions based on monthly income: The employee insured.
(2) Insurance contributions of the self-employed insured shall be paid jointly by all the self-employed insured of a household to which the insured belong: Provided, That minors who have no income or property and minors who meet the criteria prescribed by Presidential Decree in consideration of income, property, etc., shall not be liable to pay insurance contributions.
(3) An employer shall pay the portion of the insurance contributions for the month to be borne by the employee insured out of the insurance contributions based on monthly remuneration by deducting it from his or her remunerations. In such cases, the employer shall inform the employee insured of the amount of deduction.
Enforcement Ordinance
- Article 46 (Minors Subject to Exemption from Joint Liability of the Self-Employed Insured on Payment of Insurance Contributions)
"Minors who meet the criteria prescribed by Presidential Decree" in the proviso to Article 77 (2) of the Act means the minors, other than those falling under any of the following subparagraphs:
1. Minors who have any type of income referred to in Article 42 (2) or the property set forth in Article 42 (3) 1 or 3 of the same Article;
2. Minors who are members of the household of the self-employed insured which is composed of minors only.
Enforcement Ordinance
- Article 78 (Deadline for Payment of Insurance Premiums)
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(1) A person who is liable to pay insurance premiums under Article 77 (1) and (2) shall pay the policyholder's insurance premiums for the applicable month by the tenth day of the following month: Provided, That insurance premiums based on monthly income of employer-provided policyholders and insurance premiums of locally provided policyholders may be paid quarterly, as prescribed by Ordinance of the Ministry of Health and Welfare.
(2) Where any cause or event prescribed by Ordinance of the Ministry of Health and Welfare, such as delay in the delivery of notice of payment, occurs, the Corporation may extend the payment deadline up to one month from the payment deadline provided under paragraph (1) at the request of the person obligated to make such payment, notwithstanding paragraph (1). In such cases, matters relating to the method and procedures for applying for the extension of payment deadline and other relevant matters shall be prescribed by Ordinance of the Ministry of Health and Welfare.
Enforcement Ordinance
- Article 79 (Notice to Pay Insurance Premium, etc.)
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(1) When the Corporation intends to collect insurance premiums, etc., it shall determine the amount thereof and make a payment notice to each person who is obligated pay it by means of a written notice wherein following matters are stated:
1. Types of insurance premium, etc. to be collected;
2. Amount subject to be paid;
3. Deadline for and place of payment.
(2) If requested by a person obligated to pay the insurance premium, the Corporation may, when a payment notice is to be issued under paragraph (1), notify it by means of an electronic document, such as exchange of electronic messages.
(3) Where the Corporation makes a payment notice by means of an electronic document under paragraph (2), it shall be deemed received by the person obligated to make payment at the time it is saved in the information and communications network prescribed by Ordinance of the Ministry of Health and Welfare or entered into the address of an electronic mail designated by the person obligated to make payment.
(4) Where the employers of an employer-provided policyholder are two or more persons or where a household of a locally provided policyholder consists of two or more persons, a notice made to any one of them shall be deemed to take its effect to all other employers of the relevant workplace or all other locally provided policyholders who are the relevant household members.
(5) A payment notice issued to a person temporarily retiring from office, etc. may be postponed until the time the reason for temporary retirement, etc. disappears, as prescribed by Ordinance of the Ministry of Health and Welfare.
(6) Matters necessary for the method, procedures, etc. for applying for notice by means of an electronic document under paragraph (2) shall be prescribed by Ordinance of the Ministry of Health and Welfare.
Enforcement Ordinance
- Article 47-4 (Service by Mail)
Where the NHIS serves documents under Articles 79 and 81 of the Act by mail pursuant to the proviso of Article 81-4 of the Act, it may serve such documents by regular mail.
[This Article Newly Inserted by Presidential Decree No. 30143, Oct. 22, 2019]
- Article 79-2 (Payment of Insurance Premiums, etc. by Credit Cards, etc.)
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(1) The person who pays insurance contributions, etc., the billing of which is made by the NHIS may pay them by credit card, debit card, etc. (hereafter referred to as "credit card, etc." in this Article) through an institution, etc. prescribed by Presidential Decree for vicarious payment of insurance contributions, etc. (hereafter referred to as "institution for vicarious payment of insurance contributions, etc." in this Article).
(2) Where payment is made by credit card, etc. pursuant to paragraph (1), the date the institution for vicarious payment of insurance contributions, etc. approves it shall be deemed the date of payment.
(3) An institution for vicarious payment of insurance contributions, etc. may collect fees from payers of insurance contributions, etc. in return for its vicarious payment of insurance contributions, etc.
(4) Matters necessary for designating and operating institutions for vicarious payment of insurance contributions, etc., fees, etc., shall be prescribed by Presidential Decree.
[This Article Newly Inserted on May 20, 2014]
Enforcement Ordinance
- Article 80 (Arrears)
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(1) If a person obligated to pay insurance contributions, etc. fails to pay insurance contributions, etc. by the payment due date, the NHIS shall collect the following arrears each day from the date payment thereof becomes overdue:
1. Where he or she fails to pay insurance contributions pursuant to Article 69 or collections related to insurance benefits received during the period of insurance benefit suspension pursuant to Article 53 (3): An amount equivalent to 1/1,500 of the amount in arrears. In such cases, the arrears shall not exceed 20/1,000 of the amount in arrears;
2. Where he or she fails to pay collections pursuant to this Act, other than those referred to in subparagraph 1: An amount equivalent to 1/1,000 of the amount in arrears. In such cases, the arrears shall not exceed 30/1,000 of the amount in arrears.
(2) If a person obligated to pay insurance contributions, etc. fails to pay insurance contributions, etc. in arrears, the NHIS shall collect another additional charge falling under any of the following subparagraphs in addition to the arrears under paragraph (1) each day from the date 30 days elapse after the payment due date:
1. Where he or she fails to pay insurance contributions pursuant to Article 69 or collections related to insurance benefits received during the period of insurance benefit suspension pursuant to Article 53 (3): An amount equivalent to 1/6,000 of the amount in arrears. In such cases, the arrears shall not exceed 50/1,000 of the amount in arrears;
2. Where he or she fails to pay collections pursuant to this Act, other than those referred to in subparagraph 1: An amount equivalent to 1/3,000 of the amount in arrears. In such cases, the arrears shall not exceed 90/1,000 of the amount in arrears.
(3) If any natural disaster occurs or any other extenuating circumstance prescribed by Ordinance of Ministry of Health and Welfare exists, collection of arrears referred to paragraphs (1) and (2) may be forgone, notwithstanding paragraphs (1) and (2).
- Article 81 (Overdue Notice of Insurance Contributions and Disposition on Default)
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(1) Where a person who is liable to pay insurance contributions, etc. pursuant to Articles 57, 77, 77-2, 78-2, and 101 fails to pay the insurance contributions, etc., the NHIS may make overdue notice by the specified period. In such cases, where the number of employers of the employee insured is at least two, or the household of the self-employed insured consists of two or more members, overdue notice made to any of the employers or any of the household members shall be deemed effective regarding the other employers of the relevant workplace or the other self-employed insured who are the members of the household.
(2) Where overdue notice is being made under paragraph (1), a payment period of at least ten days, but not more than 15 days shall be determined and a letter of overdue notice shall be issued.
(3) Where a person who receives overdue notice referred to in paragraph (1) fails to pay the insurance contributions, etc. by the payment due date, the NHIS may collect it in the same manner as national taxes in arrears are collected, after obtaining approval from the Minister of Health and Welfare.
(4) The NHIS shall, before taking a disposition on delinquency pursuant to paragraph (3), send a written notice containing the details of payment in arrears of the insurance contributions, etc., the kinds of seizable property, the fact of planned seizure, and the fact of prohibition of the seizure of small financial property under subparagraph 18 of Article 41 of the National Tax Collection Act: Provided, That this shall not apply in cases determined by Presidential Decree where it is necessary to urgently take a disposition on delinquency, such as in case of dissolution of a corporation.
(5) Where the NHIS determines that an asset seized in the same manner as national taxes in arrears are collected under paragraph (3) is not appropriate to be auctioned directly by it because expert knowledge is necessary for the public auction or because of other special circumstances, the NHIS may have the Korea Asset Management Corporation established under the Act on the Establishment of Korea Asset Management Corporation (hereinafter referred to as the "Korea Asset Management Corporation") conduct the auction on behalf of the NHIS, and in which case the auction shall be deemed to have been conducted by the NHIS.
(6) Where the Korea Asset Management Corporation conducts an auction on behalf of the NHIS under paragraph (5), the NHIS may pay a fee, as prescribed by Ordinance of the Ministry of Health and Welfare.
- Article 81-2 (Provision of Data concerning Default or Disposition on Deficits)
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(1) Where any centralized credit information collection agency provided for in Article 25 (2) 1 of the Use and Protection of Credit Information Act requests data concerning the personal information, amount in arrears, or amount written off, of any of the following defaulters or persons whose amount in arrears is written off (hereafter referred to as "data concerning default, etc." in this Article), the Corporation may provide such data, if necessary for the collection of insurance premiums or for public interest: Provided, That this shall not apply where any administrative appeal or administrative litigation is pending in connection with the insurance premiums in arrears or any other amount collectable under this Act, or where any other cause or event prescribed by Presidential Decree occurs:
1. A person in whose case the total amount of insurance premiums remaining unpaid for a period exceeding one year from the following day of the time limit for payment under this Act, other amount to be paid, and the disposition fee for arrears under this Act is not less than five million won;
2. A person in whose case the total amount written off under Article 84 is not less than five million won.
(2) Matters relating to the procedures for the provision of data concerning default, etc. shall be prescribed by Presidential Decree.
(3) No person who is provided with data concerning default, etc. under paragraph (1) shall divulge or use them for any purpose other than for performing his/her official duties.
[This Article Newly Inserted by Act No. 11787, May 22, 2013]
Enforcement Ordinance
- Article 47 (Causes for Exclusion from Provision of Data concerning Default or Disposition on Deficits)
"Where any other cause prescribed by Presidential Decree exists" in the proviso to the part other than the subparagraphs of Article 81-2 (1) of the Act means any of the following cases:
1. When the defaulter, for whom the collection of the amount in arrears has been suspended in accordance with the determination for authorizing the rehabilitation plan under Article 243 of the Debtor Rehabilitation and Bankruptcy Act, is in the period of suspension, or when he/she is making payments of the amount in arrears pursuant to the payment schedule of the rehabilitation plan;
2. When the NHIS acknowledges that the defaulter is unable to pay the amount in arrears due to any of the following causes:
(a) Where a serious loss has been incurred to his/her property due to a disaster or theft;
(b) Where his/her business has suffered a remarkable loss or is in crisis.
[This Article Newly Inserted by Presidential Decree No. 24776, Sep. 26, 2013]
Enforcement Ordinance
- Article 47-2 (Procedures for Provision of Data concerning Default or Disposal of Deficit)
(1) When a composite credit information collection agency under Article 25 (2) 1 of the Use and Protection of Credit Information Act (hereinafter referred to as "composite credit information collection agency") requests data concerning the personal information, amount in arrears, or the amount written off, of a defaulter of insurance contributions, etc. or a person whose amount in arrears is written off (hereinafter referred to as "data concerning default, etc."), from the NHIS under Article 81-2 of the Act, the agency shall make such request in a document stating the following:
1. Name and address of the composite credit information collection agency;
2. Details and use of the data concerning default, etc. being requested.
(2) When the NHIS provides a composite credit information collection agency with data concerning default, etc. at a request made under paragraph (1), it may provide them by means of a document or an electronic file (referring to a magnetic tape, magnetic disc or any other medium similar thereto, in which data concerning default, etc. is recorded or preserved) through an information and communications network.
(3) Where the payment of the amount in arrears, the revocation of disposal of deficit, or any other cause occurs after the NHIS has provided data concerning default, etc. under paragraph (2), the NHIS shall notify the composite credit information collection agency that has been provided with the data concerning default, etc. thereof within 15 days from the date of occurrence of such cause.
(4) Matters necessary for the provision of data concerning default, etc. other than those provided for in paragraphs (1) through (3) shall be determined by the NHIS.
[This Article Newly Inserted by Presidential Decree No. 24776, Sep. 26, 2013]
Enforcement Ordinance
- Article 82 (Installment Payments of Insurance Premiums in Arrears)
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(1) Where a person who has been in arrear with insurance contributions at least three times applies for the payment of insurance contributions in installments, the NHIS may grant approval therefor, as prescribed by Ordinance of the Ministry of Health and Welfare.
(2) Before taking a disposition on delinquency under Article 81 (3) against a person who has been in arrear with insurance contributions three times or more, the NHIS shall inform such person that he or she can apply for payment of insurance contributions in installments under paragraph (1), and guide the matters concerning procedures and methods for applying for payment of insurance contributions in installments, as prescribed by Ordinance of the Ministry of Health and Welfare.
(3) Where a person who obtains approval for the payment of insurance contributions in installments pursuant to paragraph (1) fails to pay the approved insurance contributions at least five times (if the number of installments approved under paragraph (1) is less than five times, it means the number of installments) without any justifiable grounds therefor, the NHIS shall revoke its approval for payment of his or her insurance contributions in installments.
(4) Necessary matters concerning procedures for, methods of and standards for, etc. approval, and the revocation of approval to pay insurance contributions in installments shall be prescribed by Ordinance of the Ministry of Health and Welfare.
- Article 83 (Disclosure of Personal Information of Persons who are Defaulters of Large Amount or who Habitually Falls into Arrears)
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(1) Where a person who has defaulted in the payment of insurance contributions, arrears, and expenses for disposition on default (including insurance contributions, arrears and expenses for disposition on default which have been written off under Article 84 but the extinctive prescription for which has not run out) which have been in arrears for more than one year from the day following the payment due date under this Act in the amount of not less 10 million won in total despite the fact that he or she has the ability to pay them, the NHIS may disclose his or her personal details, amount in arrears, etc. (hereafter referred to as "personal details, etc." in this Article): Provided, That this shall not apply where an objection pursuant to Article 87 or a request for trial pursuant to Article 88 is filed, or an administrative litigation is pending, in regard to insurance contributions in arrears, arrears, or expenses for disposition on default or where any cause prescribed by Presidential Decree, such as partial payment of the amount in arrears, exists.
(2) The Deliberative Committee on Disclosure of Insurance Contribution Information shall be established in the NHIS in order to deliberate on whether to disclose personal details, etc. under paragraph (1) of persons in arrear.
(3) The Deliberative Committee on Disclosure of Insurance Contribution Information shall provide persons who are subject to disclosure of personal details, etc. an opportunity to defend themselves by notifying in writing that they shall be subject to the disclosure, and select the persons subject to the disclosure after six months lapse from the date of such notification taking into consideration the fulfillment, etc. of their obligation to pay the amount in arrears.
(4) Personal details, etc. of persons in arrear under paragraph (1) shall be disclosed by means of publication in the Official Gazette or posting on the website of the NHIS.
(5) Matters necessary for the criteria for the ability to make payment, procedures for disclosure, organization, and operation of the Committee, etc. concerning the disclosure of personal details, etc. of persons in arrear under paragraphs (1) through (4) shall be prescribed by Presidential Decree.
Enforcement Ordinance
- Article 48 (Disclosure of Personal Details of Persons in Arrear with Large Amount or in Habitual Arrears, Causes for Exclusion from Disclosure Thereof)
(1) "Where any cause prescribed by Presidential Decree, such as partial payment of the amount in arrears, exists" in the proviso of Article 83 (1) of the Act means any of the following cases:
1. Where not less than 30/100 of the amount of insurance contributions in arrear, arrears, and expenses for disposition on delinquency (hereinafter referred to as "amount in arrears") which are in default at the time a notification is issued under Article 83 (3) of the Act is paid within six months after the date of such notification;
2. Where the collection of amount in arrears is postponed by the determination to grant authorization of the rehabilitation plan made under Article 243 of the Debtor Rehabilitation and Bankruptcy Act and the case is within the grace period or the amount in arrears is being paid in accordance with payment schedule of the rehabilitation plan;
3. Where gross damage is caused to property of a person in arrear or his/her business falls into a serious crisis due to a natural disaster, for which case the Deliberative Committee on Disclosure of Insurance Contribution Information established under Article 83 (2) of the Act (hereinafter referred to as the "Deliberative Committee on Disclosure of Insurance Contribution Information") recognizes the disclosure of personal information, amount in arrears, etc. (hereinafter referred to as "personal details, etc.") of the defaulter shall not be of any practical benefit.
(2) In selecting the persons subject to the disclosure of personal details, etc. under Article 83 (3) of the Act, the NHIS and the Deliberative Committee on Disclosure of Insurance Contribution Information shall make a judgement on whether they have the ability to make payment, taking into account their property conditions and income levels, whether or not they are minors, and other circumstances comprehensively.
(3) When the NHIS informs a person in arrear under Article 83 (3) of the Act that he/she is subject to the disclosure of personal details, etc., it shall demand him/her to pay the amount in arrears, and if a defaulter falls under any cause for exclusion from the disclosure of personal details etc. under the proviso of Article 83 (1) of the Act, it shall assist him/her to submit explanatory materials for the default.
(4) When the NHIS makes a disclosure of personal details, etc. under Article 83 (4) of the Act, the name, trade name (including the name of a corporation), age, address of a person in arrear, type of the default, payment due date, amount in arrears, gist of the arrear, etc. shall be disclosed, and where a person in arrear is a corporation, the name of the representative of the corporation shall also be disclosed.
- Article 84 (Dispositions as Losses)
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(1) Where any of the following grounds occur, the Corporation may write off insurance premiums, etc. as loss after obtaining a resolution of the financial operation committee:
1. Where the disposition on default is concluded and the portion to be appropriated for the amount in arrears is insufficient for meeting the amount in arrears;
2. Where the extinctive prescription for the claim concerned has run out;
3. Cases determined by Presidential Decree where the possibility of collection is recognized nonexistent.
(2) Where the Corporation discovers the existence of other seizable assets after the disposition on loss under paragraph (1) 3, it shall immediately cancel the disposition and effect a default disposition.
Enforcement Ordinance
- Article 50 (Disposal of Deficit)
"Cases determined by Presidential Decree" in Article 84 (1) 3 of the Act means cases falling under any of the following subparagraphs:
1. Where a delinquent possesses no assets, or is verified that the estimated value of total assets subject to delinquent dispositions has no residual equity for the remainder accruing after appropriating to the expenses for disposition on default;
2. Where verified that the total assets subject to delinquent dispositions have no residual equity for the remainder accruing after appropriating to the repayment of claims secured under national taxes, local taxes, lease on deposit basis, pledge or mortgage, or security right under the Act on Security over Movable Property, Claims, Etc., etc. which take precedence over the insurance contributions and other amounts collectable under this Act;
3. Where the financial operation committee has resolved that no possibility of collection exists.
- Article 85 (Precedence of Collection of Insurance Premium, etc.)
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Insurance premiums, etc. shall be collected before other claims except for national taxes and local taxes: Provided, That this shall not apply to the claims secured by a lease on a deposit basis, the right of pledge or a mortgage where the insurance premium is assessed against the proceeds from the sale of an asset for which entering into a lease on a deposit basis, the right of pledge or a mortgage having been registered prior to the payment period for the insurance premiums, etc. is proved.
- Article 86 (Appropriation for and Return of Insurance Premium, etc.)
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(1) Where any payment of the insurance contributions, etc., arrears, or expenses for disposition on default is overpaid or erroneously paid by a person liable to make such payment, the NHIS shall appropriate the overpayment or erroneous payment first for the insurance contributions, etc., arrears, or expenses for disposition on default, as prescribed by Presidential Decree.
(2) The NHIS shall refund any balance remaining after the appropriation pursuant to paragraph (1) to the person liable to make payment, as prescribed by Presidential Decree.
(3) In the cases of paragraphs (1) and (2), interest prescribed by Presidential Decree shall be added to the overpayment or erroneous payment.
Enforcement Ordinance
- Article 51 (Order of Appropriating Refund)
(1) The NHIS shall appropriate a refund under Article 86 (1) of the Act in the following order, pursuant to the former part of Article 86 (2) of the same Act:
1. Where insurance contributions and subsequent arrears are overpaid or erroneously paid:
(a) Expenses for disposition on default;
(b) Insurance contributions in arrear and subsequent arrears;
(c) Insurance contributions to be paid for the next one month (limited to where a person who is able to receive the balance remaining after the appropriation under the former part of Article 86 (2) of the Act has consented thereto);
2. Where payment of collection under Article 57 of the Act (hereafter referred to as "payment of collection" in this subparagraph) and subsequent arrears are overpaid or erroneously paid:
(a) Expenses for disposition on default;
(b) Amount of collection in arrear and subsequent arrears;
3. Where additional dues and subsequent arrears are overpaid or erroneously paid:
(a) Expenses for disposition on default;
(b) Additional dues in arrear and subsequent arrears.
(2) Where a balance exists after a refund is appropriated pursuant to paragraph (1) 1 through 3, the NHIS may appropriate it in the order classified as follows:
1. Where a balance exists after a refund is appropriated pursuant to paragraph (1) 1: It shall be appropriated in the order of each item under paragraph (1) 2, and then in the order of each item under paragraph (1) 3;
2. Where a balance exists after a refund is appropriated pursuant to paragraph (1) 2: It shall be appropriated in the order of each item under paragraph (1) 1, and then in the order of each item under paragraph (1) 3;
3. Where a balance exists after a refund is appropriated pursuant to paragraph (1) 3: It shall be appropriated in the order of each item under paragraph (1) 1, and then in the order of each item under paragraph (1) 2.
Enforcement Ordinance
- Article 52 (Additional Interest, etc. at Time of Appropriation or Payment of Refund)
(1) "Interest prescribed by Presidential Decree" in the latter part of Article 86 (2) of the Act means the amount calculated by multiplying the refund under Article 86 (1) of the Act by the interest rate of additional payment on the refund of national tax under Article 43-3 (2) of the Enforcement Decree of the Framework Act on National Taxes for the period from the date classified in the following subparagraphs until the date the refund is appropriated to the insurance contributions, etc., arrears, or expenses for disposition on default (or the date a notice of payment is issued in cases of payment):
1. Where insurance contributions, etc., arrears, or expenses for disposition on default (hereinafter referred to as "amount in arrears") have been paid in installments on at least two occasions, the day following the day payment in installments classified in the following items was made:
(a) Where the relevant refund does not exceed the amount paid in installments for the last time: Date of payment in installments for the last time;
(b) Where the relevant refund is more than the amount paid in installments for the last time: Date of payment in installments of each refund calculated retroactively in the order of date of recent payment in installments until the relevant refund becomes equivalent to the case under item (a);
2. Where the NHIS refunds overpayments to the employer under Article 39 (1), the day classified in the following items:
(a) The day after seven days from the due date of notification where the employer has notified the NHIS by the due date of notification of the total amount, etc. of remuneration paid to the employee insured under Articles 35 and 38: Provided, That where it is notified after the due date of notification, the day after seven days from the date of notification;
(b) The day after seven days from the date of application where the employer applied for the change of monthly remuneration to the NHIS under Article 36 (2) (including cases applicable mutatis mutandis in Article 38 (2));
3. Where the NHIS refunds the insurance contributions after settling accounts with the employer due to any cause provided for in any subparagraph of Article 35 (2) as applicable mutatis mutandis under Article 38 (2) or where it refunds the insurance contributions after resettling accounts with the employer under Article 39 (2) as the relationship of employment, appointment or engagement of the employee insured came to an end, the day classified as follows:
(a) Where eligibility changes under Article 9 (1) of the Act: The day after a lapse of seven days from the day when a report of change in eligibility was made;
(b) Where entitlement is lost under Article 10 (1) of the Act: The day after a lapse of seven days from the day when a report of loss of eligibility was made;
4. The day following the day when overpayment or erroneous payment was made in the cases other than subparagraphs 1 through 3.
(2) When the NHIS intends to appropriate the refund to the insurance contributions, etc., arrears, or expenses for disposition on default under Article 86 (2) of the Act or to pay the balance after appropriation, it shall notify the payer of the fact in writing.
