Article 27 (Obligation of State and Local Governments to Employ Disabled Persons)

(1) The State and the heads of local governments shall employ persons with disabilities at least at the ratio according to the following classification in proportion to the fixed number of public officials under his, her, or its jurisdiction:

1. From January 1, 2021 to December 31, 2021: 34/1,000;

2. From January 1, 2022 to December 31, 2022 : 36/1,000.

3. After 2024 : 38/1000

(2) Where the heads of agencies of the State or local governments (hereinafter referred to as "agencies of various levels") conduct examinations for new employment, they shall ensure that persons with disabilities are employed at least at the applicable ratio according to the subparagraphs of paragraph (1) for the relevant year in proportion to the total number of persons to be newly employed (where the number of public officials with disabilities currently in service accounts for less than the applicable ratio according to the subparagraphs of paragraph (1) for the relevant year, twice such applicable rate).

(3) Paragraph (2) shall apply mutatis mutandis where the head of a government agency with delegated power for employment and appointment recruits public officials without publicly offering such job opportunities.

(4) Paragraphs (1) and (2) shall not apply to public officials in the occupational group of public security service, public prosecutors, police officers, fire officers, public officials in security guard service, military personnel, etc.: Provided, That the State and the heads of local governments shall also strive to employ persons with disabilities as public officials in the occupational group of public security service as set forth in the main sentence of this paragraph.

(5) The maximum age limit for application for examinations and invitations for employment under paragraphs (2) and (3) shall be extended by three years for persons with severe disabilities, and by two years for other persons with disabilities, respectively.

(6) The head of any of the following agencies shall submit his or her plan to employ public officials with disabilities for subordinate agencies in various levels, including a plan to employ public officials and the status of implementation to the Minister of Employment and Labor, as prescribed by Presidential Decree:

1. The heads of State agencies determined by Presidential Decree, such as the Secretary General of the National Assembly, the Minister of National Court Administration, the Secretary General of the Department of Court Administration of the Constitutional Court, the Secretary General of the National Election Commission, and heads of central administrative;

2. The heads of local governments referred to in the Local Autonomy Act;

3. The superintendents of the offices of education referred to in the Local Education Autonomy Act.

(7) If a plan to employ public officials with disabilities submitted under paragraph (6) is deemed inappropriate, the Minister of Employment and Labor may request the person who submitted such a plan to revise it, and if the obligation to employ persons with disabilities under paragraph (1) is substantially neglected, he or she may publish the details thereof.

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Article 28 (Mandatory Employment of Disabled Persons by Employers)

(1) An employer who ordinarily employs not less than 50 workers (an employer whose value of construction work is equal to or higher than the amount determined and announced by the Minister of Employment and Labor, if it is difficult to identify the number of workers in the construction business) shall employ disabled persons at a ratio (any fraction less than one shall be discarded) equal to or higher than the ratio prescribed by the Presidential Decree (hereinafter referred to as “mandatory employment ratio”) within the extent of five percent of the total number of workers (if it is difficult to identify the total number of workers in the construction business, the total number of workers shall be calculated by converting the value of construction work, as prescribed by the Presidential Decree).
(2) Notwithstanding the provisions of paragraph (1), with respect to job types deemed suited to the abilities of specific disabled persons, the relevant employment ratio may be separately prescribed by the Presidential Decree. In this case, such ratio shall not be considered the mandatory employment ratio.
(3) The mandatory employment ratio shall be set every five years after taking into account the ratio of disabled persons to total population, the ratio of disabled workers to the total number of workers, the number of disabled persons without jobs, etc.
(4) Necessary matters concerning the calculation of the number of workers ordinarily employed and the value of construction work in the construction business under paragraph (1) shall be prescribed by the Presidential Decree.

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Article 28-2 (Special Case Concerning Mandatory Employment Ratio of Disabled Persons in Public Institutions)

Notwithstanding Article 28, public institutions prescribed in the Act on the Management of Public Institutions, local government-invested public corporations and local government public corporations prescribed in the Local Public Enterprises Act, and local government-invested institutions and local government-funded institutions referred to in the Act on the Operation of Institutions Provided with Investments or Funds by Local Governments shall employ disabled persons at least at the rate according to the following classification in proportion to the total number of their regular employees. In such cases, numbers below the decimal shall be rounded off in calculating the number of disabled persons equivalent to the mandatory employment rate:
1. From January 1, 2017 to December 31, 2018: 32/1,000;
2. From 2019: 34/1,000.
<This Article Wholly Amended by Act No. 14500, Dec. 27, 2016>

Article 28-3 (Special Case Concerning Calculation of Number of Disabled Persons to Be Employed)

In the case of calculating the number of disabled persons to be employed pursuant to Articles 27, 28, 28-2, 29, 33, and 79, the employment of a persons with severe disabilities shall be regarded as the employment of two disabled persons：Provided that persons with severe disabilities whose contractual working hours are less than what is prescribed by the Presidential Decree shall be excluded.
<This Article Newly Inserted by Act No. 9791, Oct. 9, 2009>

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Article 29 (Establishment, etc. of Plans for Employment of Disabled Persons by Employers)

(1) The Minister of Employment and Labor may order employers to prepare and submit a plan for the employment of disabled persons and a report on the status of implementation thereof, under the conditions as prescribed by the Presidential Decree.
(2) The Minister of Employment and Labor may, if a plan under paragraph (1) is deemed inadequate, order the employer to revise it.
(3) If an employer under Article 28 (1) fails to perform substantially, without justifiable reasons, his/her obligation to establish a plan for the employment of disabled persons or to employ disabled persons, the Minister of Employment and Labor may publish the details of such failure to the general public.

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Article 30 (Payment of Subsidy for Employing Disabled Persons)

(1) The Minister of Employment and Labor may pay an employment subsidy to any employer who employs disabled persons (including employers to whom Article 28 (1) does not apply) for the employment promotion and job security of disabled persons.
(2) The amount of the employment subsidy shall be an amount obtained by subtracting the total number of disabled persons to be employed at the mandatory employment ratio (the same ratio shall be applied in paying an employment subsidy to an employer not subject to Article 28 (1)) from the total number of disabled workers (the figure shall be rounded up to the nearest whole number) employed ordinarily each month and then multiplying the resulting number by the payment unit under paragraph (3)：Provided that in case where the employer shall pay contributory charges under Article 33, the amount of subsidy shall be obtained by subtracting such charges.
(3) The payment unit and period of the employment subsidy may be set otherwise but within the amount of minimum wages calculated monthly by the Minister of Employment and Labor in accordance with the Minimum Wages Act, after taking into account the basic amount of contributory charges under Article 33 (3), whether to apply the obligation to pay contributory charges, the wages paid to the disabled worker, the employment period, the degree of disability, etc., In this case, a preferential payment unit and period shall apply to persons with severe disabilities and disabled women.
(4) For disabled workers eligible for grants and subsidies under the Employment Insurance Act and the Industrial Accident Compensation Insurance Act and other disabled workers prescribed by the Presidential Decree, including those receiving support from the State or local governments for their employment promotion and job security, the payment of the employment subsidy may be restricted under the conditions as prescribed by the Presidential Decree.
(5) Necessary matters concerning the payment of and application for the employment subsidy under paragraph (1) shall be prescribed by the Presidential Decree, and the payment period, procedures, etc., shall be determined by the Minister of Employment and Labor.

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Article 32-2 (Payment of Contributory Charges by the State, Local Government, etc. for failure to employ persons with Disabilities)

(1) Of those institutions to whom every subparagraph of Article 27 paragraph (6) applies, the head of an institution whose employment rate of persons with disabilities does not meet the mandatory employment rate as prescribed in paragraph (1) of the same Article shall pay a contributory charge for employment of persons with disabilities (hereinafter referred to as “contributory charge”) to the Minister of Employment and Labor on a yearly basis.
(2) With regards to payment of this contributory charge, paragraphs (2) through (11) of Article 33, Article 33-2, Articles 34 through 36, Articles 38 through 40, Article 41 (paragraph (1) subparagraph 6 and paragraph (2) subparagraph 6 are excluded) shall apply mutatis mutandis. In such cases, the “business proprietor” shall be deemed “the head of the agency as prescribed in every subparagraph of Article 27 paragraph (6),” the “mandatory employment rate” “mandatory employment rate as prescribed in Article 27 paragraph (1),” the “workers” as “civil servants.

Article 31 (Collection of Undue Benefits and Restrictions on Payment)

(1) In the event that any person who has received an employment subsidy in accordance with Article 30 falls under any of the following subparagraphs, the Minister of Employment and Labor shall collect the amount paid under the respective subparagraphs：Provided that in case of subparagraph 1, an amount prescribed by the Ordinance of the Ministry of Employment and Labor but not exceeding five times the amount paid shall be collected additionally：
1. Where he has received the employment subsidy in a false or any other fraudulent way；and
2. Where the employment subsidy has been paid by mistake.
(2) In executing additional collection under the proviso to paragraph (1) in the part other than each subparagraph, a person who reports voluntarily his/her fraudulent conduct within three months of the date on which he/she applies for employment subsidy in a false or any other fraudulent way may be exempted from such additional collection.
(3) With respect to any person who has received or attempted to receive an employment subsidy in a false or any other fraudulent way, the Minister of Employment and Labor shall restrict the payment of any employment subsidy to him/her for one year：Provided that this shall not apply if three years have passed since the employment subsidy was received.
(4) In applying paragraph (3), the period during which the payment of an employment subsidy is restricted shall be counted from the day when the Minister of Employment and Labor restricts that payment.

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Article 32 (Reward)

A person who reports or informs on a person who receives the employment subsidy referred to in Article 30 in a false or other fraudulent ways to a local employment and labor office, the Korea Employment Agency for the Disabled under Article 43 or an investigation agency shall be entitled to receive a reward, as prescribed by the Presidential Decree.

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Article 33 (Payment of Contributory Charges Concerning Employment of Disabled Persons)

(1) A business owner who employs persons with disabilities (excluding business owners who regularly employ not exceeding 100 employees), but fails to meet the mandatory employment ratio shall pay a contributory charge to the Minister of Employment and Labor each year, as prescribed by Presidential Decree.

(2) The amount of contributory charges shall be the annual aggregate of the amount calculated by multiplying the total number of persons with disabilities whom the business owner is obligated to employ at the mandatory employment ratio less the number of persons with disabilities regularly employed each month by the base amount of contributory charges set forth in paragraph (3).

(3) The base amount of contributory charges shall be determined and publicly notified by the Minister of Employment and Labor, to an extent not less than 60/100 of the minimum wage calculated on a monthly basis under the Minimum Wage Act, subject to deliberation by the Employment Policy Deliberative Council, on the basis of average expenses incurred each month in employing persons with disabilities, as specified in the following, but may be increased according to the employment ratio of persons with disabilities (which means the ratio of the total number of persons with disabilities employed, to the total number of employees regularly employed each month) within up to one half of the base amount of contributory charges: Provided, That the base amount of contributory charges to be paid by a business owner shall be the minimum wage calculated on a monthly basis under the Minimum Wage Act for the month in which at least one person with disabilities is not regularly employed:

1. Expenses incurred in installing and repairing facilities and equipment required for the employment of persons with disabilities;

2. Expenses incurred in taking measures necessary for the proper management of employment of persons with disabilities;

3. Other expenses incurred particularly in employing persons with disabilities.

(4) The Minister of Employment and Labor may reduce or exempt the contributory charge payable by a standardized workplace for persons with disabilities that obtains certification prescribed in Article 22-4 (1), or a business owner that awards a contract to vocational rehabilitation facilities for persons with disabilities prescribed in Article 58 (1) 3 of the Act on Welfare of Persons with Disabilities to be supplied with the products thereby manufactured by such facilities.

(5) Any business owner shall prepare and declare matters prescribed by Presidential Decree and necessary for calculating contributory charges and pay the contributory charge for the pertinent year to the Minster of Employment and Labor by no later than January 31 of the following year (within 60 days from the date he or she discontinues or closes his or her business during the year).

(6) Where a business owner fails to declare by time limit set forth in paragraph (5), the Minister of Employment and Labor may investigate the business to collect the contributory charge.

(7) Where a business owner who has declared or paid a contributory charge under paragraph (5) (including where he or she has filed a revised declaration prescribed in paragraph (8); hereafter in this Article the same shall apply), falls under any of the following, the Minister of Employment and Labor may investigate the relevant matters and collect the amount of the contributory charge payable by the relevant business owner:

1. Where the amount of a contributory charge declared by a business owner falls short of the actual amount payable by him or her;

2. Where the amount of a contributory charge paid by a business owner falls short of the amount of the contributory charge declared by him or her;

3. Where a business owner has failed to pay the amount of a contributory charge he or she has declared.

(8) Where the amount of a contributory charge a business owner has declared under paragraph (5) is less than the actual amount of the contributory charge payable by him or her, he or she may file a revised declaration and pay the difference by the end of February of the relevant year, as prescribed by Presidential Decree.

(9) Where the amount of a contributory charge a business owner has paid is greater than the actual amount of the contributory charge payable by him or her, the Minister of Employment and Labor shall refund the amount calculated by adding the amount of interest computed by applying the interest rate prescribed by Presidential Decree to the excess amount, as prescribed by Presidential Decree.

(10) The contributory charge may be paid in installments, as prescribed by Presidential Decree. In such cases, where the contributory charge payable in installments is fully paid by the time limit for payment set forth in paragraph (5), a certain amount prescribed by Presidential Decree may be deductible by up to 5/100 of the amount of the contributory charge.

(11) Matters necessary for the standards of contracts under paragraph (4), and other requisites, criteria, etc. for the reduction or exemption of the contributory charge shall be determined by the Minister of Employment and Labor.

Article 33-2 (Payment of Contributory Charges, etc. with Credit Cards, etc.)

(1) A person obliged to pay a contributory charge or any other charge under this Act (hereafter in this Article referred to as “contributory charge, etc.”) may pay a contributory charge, etc. with a credit card, debit card, etc. (hereafter in this Article referred to as “credit card, etc.”) through a credit card company, etc., permitted by Presidential Decree to provide the service for vicarious payment of contributory charges, etc. (hereafter in this Article referred to as “service provider for payment of contributory charges, etc.”).
(2) Where a contributory charge, etc. is paid by a credit card, etc., the date of approval by a service provider for payment of contributory charges, etc. shall be deemed the date of payment of the contributory charge, etc.
(3) A service provider for payment of contributory charges, etc. may receive fees from a person obliged to pay contributory charges, etc. in return for the service for vicarious payment of contributory charges, etc. by a credit card, etc.
(4) Matters necessary for the operation, fees, etc. of service providers for payment of contributory charges, etc. shall be prescribed by Presidential Decree.
<This Article Newly Inserted by Act No. 14500, Dec. 27, 2016>

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Article 34 (Appropriation and Refund of Overpayment or Erroneous Payment of Contributory Charges, etc.)

When the Minister of Employment and Labor intends to refund contributory charges or other charges under this Act or fees associated with the disposition on default paid erroneously by an employer or has to pay an employment subsidy to an employer under Article 30, he/she may appropriate them first for the contributory charges required to be paid and other charges under this Act, following the order prescribed by the Presidential Decree, and then refund or pay the balance thereof to the relevant employer.

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Article 35 (Collection of Additional Charges and Arrears)

(1) The Minister of Employment and Labor shall, if he/she collects contributory charges pursuant to Article 33 (6) and (7) subparagraphs 1, collect as additional charges an amount equivalent to 10/100 of the contributory charges that the employer is required to pay.
(2) Notwithstanding paragraph (1), with respect to the difference to be additionally paid by a business proprieter following a revised declaration prescribed in Article 33 (8), the Minister of Employment and Labor may reduce the surcharge referred to in paragraph (1) by half.
(3) The Minister of Employment and Labor shall, whenever a person obliged to pay a contributory charge fails to pay it within the deadline for payment prescribed in Article 33 (5) (it shall be by the end of February in the case of a business proprietor who has filed a revised declaration under paragraph (8) of the same Article), collect overdue charge on a monthly basis as prescribed by Presidential Decree for the overdue period of not more than 36 months, considering the overdue interest rate of banks as defined in Article 2 of the Banking Act.
(4) The collection of the surcharge or overdue charge pursuant to paragraphs (1) through (3) may be waived, if is deemed that the amount thereof is negligible or that the collection thereof is considered improper, or there is any other relevant ground prescribed by Presidential Decree.

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Article 36 (Notification)

The Minister of Employment and Labor shall, if intending to collect under Article 33 (6) and (7), notify in writing the obligor of the relevant amount and the term of payment, as prescribed by the Ordinance of the Ministry of Employment and Labor.

Article 37 (Urging of Payment and Disposition on Default)

(1) If a person who owes contributory charges and/or any other charge under this Act fails to pay them, the Minister of Employment and Labor shall urge the person to make that payment within the time period set by the Minister.
(2) The Minister of Employment and Labor shall, if he/she urges a payment under paragraph (1), do so in writing. In this case, the payment period of ten days or more shall be given.
(3) If a person who has been urged under paragraph (1) fails to pay contributory charges or any other charge under this Act within the specified time limit, the Minister of Employment and Labor may collect them according to the example of the disposition on default of national taxes.
(4) In the event that a public sale of any property that is seized according to the example of the disposition on default under paragraph (3) requires expert knowledge or it is deemed inappropriate to execute such public sale directly due to special circumstances, the Minister of Employment and Labor may ask the Korea Asset Management Corporation established under the Act on the Efficient Disposal of Non-Performing Assets, etc. of Financial Companies and the Establishment of the Korea Asset Management Corporation (hereinafter referred to as the “Corporation”) to execute it vicariously as prescribed by the Presidential Decree. In this case, the public sale of such property shall be deemed to be executed by the Minister of Employment and Labor.
(5) The Minister of Employment and Labor may, if the Corporation execute a public sale vicariously in accordance with paragraph (4), pay fees to the Corporation, as prescribed by the Ordinance of the Ministry of Employment and Labor.
(6) If the Corporation executes a public sale vicariously under paragraph (4), the officers and employees of the Corporation shall be deemed pubic officials in the application of Articles 129 through 132 of the Criminal Act.

Article 36 (Notification)

The Minister of Employment and Labor shall, if intending to collect under Article 33 (6) and (7), notify in writing the obligor of the relevant amount and the term of payment, as prescribed by the Ordinance of the Ministry of Employment and Labor.

Article 37 (Urging of Payment and Disposition on Default)

(1) If a person who owes contributory charges and/or any other charge under this Act fails to pay them, the Minister of Employment and Labor shall urge the person to make that payment within the time period set by the Minister.
(2) The Minister of Employment and Labor shall, if he/she urges a payment under paragraph (1), do so in writing. In this case, the payment period of ten days or more shall be given.
(3) If a person who has been urged under paragraph (1) fails to pay contributory charges or any other charge under this Act within the specified time limit, the Minister of Employment and Labor may collect them according to the example of the disposition on default of national taxes.
(4) In the event that a public sale of any property that is seized according to the example of the disposition on default under paragraph (3) requires expert knowledge or it is deemed inappropriate to execute such public sale directly due to special circumstances, the Minister of Employment and Labor may ask the Korea Asset Management Corporation established under the Act on the Efficient Disposal of Non-Performing Assets, etc. of Financial Companies and the Establishment of the Korea Asset Management Corporation (hereinafter referred to as the “Corporation”) to execute it vicariously as prescribed by the Presidential Decree. In this case, the public sale of such property shall be deemed to be executed by the Minister of Employment and Labor.
(5) The Minister of Employment and Labor may, if the Corporation execute a public sale vicariously in accordance with paragraph (4), pay fees to the Corporation, as prescribed by the Ordinance of the Ministry of Employment and Labor.
(6) If the Corporation executes a public sale vicariously under paragraph (4), the officers and employees of the Corporation shall be deemed pubic officials in the application of Articles 129 through 132 of the Criminal Act.

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Article 38 (Priority of Collections)

Contributory charges and other charges under this Act (hereinafter in this Article referred to as “contributor charges, etc.”) shall be collected in preference to other claims except for national and local taxes. However, if contributor charges, etc., are collected from the proceeds from selling property, proved by the fact that creation of the claims secured by chonsegwon, pledges, mortgages or other security interest under the Act on Security over Movable Property, Claims, etc., are registered, this shall not apply to the claims secured by those chonsegwon, pledges, mortgages or other security interest under the Act on Security over Movable Property, Claims, etc.
<This Article Wholly Amended by Act No. 11570, Dec. 18, 2012>

Article 39 (Service of Documents)

With regard to the service of documents concerning the collection of contributory charges or other charges under this Act, the provisions of Articles 8 through 12 of the Framework Act on National Taxes shall apply mutatis mutandis.

Article 40 (Extinctive Prescription)

If the rights to collect contributory charges or other charges under this Act, to receive the refund thereof, and to receive the employment subsidy are not exercised for three years, their extinctive prescription shall be completed.

Article 41 (Interruption of Prescription)

(1) The extinctive prescription under Article 40 shall be interrupted for any of the following reasons：
1. Claim for the employment subsidy under Article 30；
2. Order issued to refund the employment subsidy subject to the collection under Article 31 (1)；
3. Claim for the refund of the contributory charges under Article 33 (9)；
4. Notification of the payment under Article 36；
5. Urging of the payment under Article 37；
6. Claim for the delivery to be made in accordance with the procedures for the disposition on default under 37；and
7. Other reasons for an interruption of extinctive prescription prescribed by the Civil Act.
(2) The extinctive prescription interrupted under paragraph (1) shall begin to run anew after the expiration of any of the following periods：Provided that the resumption of the extinctive prescription interrupted under subparagraph 7 of paragraph (1) shall be governed by the Civil Act.：
1. Deadline for the payment to be made in accordance with a return order；
2. Period during which a claim for the refund of the contributory charges is pending；
3. Deadline for the payment notified under Article 36；
4. Deadline for the payment urged；and
5. Period during which a request for delivery is pending.

Article 42 (Disposal of Deficits)

The Minister of Employment and Labor may, if a defaulter has any of the following reasons, write off any deficit of the disposition involving contributory charges or other charges under this Act：
1. Where the proceedings for the disposition on default is concluded and the amount to be allocated to the delinquent amount is less than the relevant delinquent amount；
2. Where the extinctive prescription is completed under Article 40；and
3. Where there is no possibility of collection, as prescribed by the Presidential Decree.

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