The purpose of this Decree is to stipulate matters delegated by the Act on the Collection, etc., of Premiums for Employment Insurance and Industrial Accident Compensation Insurance and particulars necessary for the enforcement thereof.
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]

(1) The terms used in this Decree shall be defined as follows:

1. The term "entire construction project" means all the work performed in relation to each of the following construction works:

(a) Public works, construction works, or any other works to build structures or to remodel, repair, modify, or dismantle buildings, which are performed to complete the final subject matter in the relevant construction project;

(b) Preparatory works, finishing works, etc. to perform each of the construction works specified in item (a);

2. The term "total construction cost" means the contract price (including the amount calculated by converting the relevant materials into the market price, if a person placing an order supplies such materials) for the entire construction project to be executed: Provided, That in cases of construction works executed by a person other than the construction business operator defined in subparagraph 7 of Article 2 of the Framework Act on the Construction Industry, among construction works not subject to restrictions on executors of buildings under Article 41 of the same Act, the amount calculated by the method determined and publicly notified by the Minister of Employment and Labor shall be the total construction cost;

3. The term "number of regular workforce" means the following: Provided, That in cases of the business specified in the former part of Article 15 (1) 2, the number of regular workforce means the number of employees calculated under the latter part of the same subparagraph:

(a) Where a business has commenced before the relevant insurance year: The number calculated by dividing the sum of each number of employees employed as at the last day of each month in the preceding year, by the number of months of operation in the preceding year: Provided, That where it is impracticable to ascertain the number of employees in cases of a construction business, the number of employees means the number calculated based on the following calculation formula; and in such cases, "amount of construction performance" means the remainder after deducting the construction cost for a portion lawfully subcontracted under the Framework Act on the Construction Industry or any other relevant statutes, from the amount of total construction performance (referring to the total construction cost for a portion already completed out of the construction project executed in the relevant insurance year); and "average monthly remuneration for construction business" means the average remuneration calculated and publicly notified by the Minister of Employment and Labor based on the wages for a construction business employing at least five regular employees, which are specified in the survey on workforce of business entities prepared by the Minister of Employment and Labor, among designated statistics defined in Article 3 of the Statistics Act:

Amount of construction performance x Ratio of labor for the preceding year

-----------------------------------------------------------------------------------------------------

Average monthly remuneration for construction business for the preceding year x Number of months of operation

(b) Where a business has commenced during the relevant insurance year: The number of employees employed as at the date the relevant insurance relationship is formed.

(2) Where an identical construction work performed to complete the final subject matter is contracted (including where the person placing an order directly engages in part of the construction work) by dividing it into at least two construction works through outsourcing or any other activity, regardless of the name of such activity, each contract price shall be aggregated when the total construction cost referred to in the main sentence of paragraph (1) 2 is calculated: Provided, That this shall not apply where construction works for each contract unit are separated in time and place and executed independently.

[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]

"Money and goods prescribed by Presidential Decree" in the main clause of subparagraph 3 of Article 2 of the Act on the Collection of Insurance Premiums, etc. for Employment Insurance and Industrial Accident Compensation Insurance (hereinafter referred to as the "Act") means non-taxable income referred to in subparagraph 3 of Article 12 of the Income Tax Act.

[This Article Newly Inserted by Presidential Decree No. 22408, Sep. 29, 2010]

(1) "Where any ground prescribed by Presidential Decree exists" in Article 3 (1) of the Act means any of the following cases:

1. Where data related to remuneration is nonexistent or unclear;

2. Where it is impracticable to identify the location of a business due to relocation, etc. thereof or its place of business (hereinafter referred to as "business").

(2) The standard remuneration referred to in Article 3 (2) of the Act shall apply according to the following classifications:

1. For full-time employees who receive a fixed amount of monthly remuneration, the standard remuneration on a monthly basis shall apply;

2. For part-time employees; employees who receive remuneration based on working hours (hereafter in this Article, referred to as "hourly paid employees"); and employees who receive remuneration as daily wages based on working days (hereafter in this Article, referred to as "daily paid employees"), the prescribed working hours per week shall be deemed the actual working hours and thus, the standard remuneration on an hourly basis shall apply: Provided, That where it is unclear whether an employee is an hourly paid employee or daily paid employee, or where it is impracticable to determine the prescribed working hours per week, the standard remuneration on a monthly basis shall apply.

[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]

The scope of businesses prescribed by this Decree, if there is none specifically prescribed by this Decree, shall be subject to the Korean Standard Industrial Classification announced by the head of the National Statistical Office under the Statistics Act.
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]

(1) An employer may appoint an agent and have the agent do what the employer shall do under the Act and this Decree.
(2) When an employer appoints or dismisses an agent, he/she shall report this to the Korea Workers Compensation and Welfare Service (hereinafter referred to as “the Corporation”) prescribed in Article 10 of the Industrial Accident Compensation Insurance Act.
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]