ACT ON THE COLLECTION, ETC. OF PREMIUMS FOR EMPLOYMENT INSURANCE AND INDUSTRIAL ACCIDENT COMPENSATION INSURANCE [See entire ACT]
CHAPTER V Supplementary Provisions
- Article 38 (Procedures for Receiving Premiums)
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Necessary matters concerning the methods and procedures for receiving premiums and other charges under this Act shall be prescribed by the Ordinance of the Ministry of Employment and Labor. [Amended by Act No. 10339, Jun. 4, 2010]
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
- Article 39 (Extension of Payment Deadline)
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The Corporation or Health Insurance Corporation may extend a payment deadline, if it is deemed impossible to report, apply, request or submit other documents, notify or pay, collect as prescribed by this Act until the deadline for the reasons prescribed by the Ordinance of the Ministry of Employment and Labor, such as natural disasters, etc. [Amended by Act No. 9989, Jan. 27, 2010 and Act No. 10339, Jun. 4, 2010]
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
- Article 40 (Request for Provision of Materials)
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(1) In order to be provided with the documentation determined by Presidential Decree including documentation on earned income, national taxes, local taxes, land, buildings, health insurance, national pension, etc. or use related computer networks for information on establishment and termination of insurance relationships, subsidy for employment insurance premiums, imposition and collection of insurance premiums, calculation of insurance premiums, and collection of other arrears or charges pursuant to this Act, etc., the Corporation or Health Insurance Corporation may request the head of relevant institutions to submit documents in which the purpose of use is written, etc. In this case, the head of the relevant institutions shall fulfill the request unless there are justifiable reasons not to do so. [Amended by Act No. 9989, Jan. 27, 2010]
(2) The materials provided to the Corporation pursuant to paragraph (1) shall be exempted from commissions, usage fees, etc.
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
Enforcement Ordinance
- Article 54-2 (Scope of Materials which are Supposed to be Provided)
"Data prescribed by Presidential Decree" in the former part of Article 40 (1) of the Act means any of the following:
1. Data on reports by workplaces; and data on the monthly insurance contributions for the employee insured referred to in the National Health Insurance Act;
2. Data on reports on workplace-based insured persons; and data on the imposition of monthly pension contributions referred to in the National Pension Act;
3. Business registration data referred to in the Value-Added Tax Act;
4. Data on persons enrolled in the pension scheme for private school teachers and staff referred to in the Pension for Private School Teachers and Staff Act;
5. Data on permission for, and reports on, the felling of standing timber, and extracting or gathering of forest products referred to in the Creation and Management of Forest Resources Act;
6. Data on registration of fire-fighting system installation business; and data on the past performance of fire-fighting system installations referred to in the Fire-Fighting System Installation Business Act;
7. Data on policyholders of accident compensation insurance for fishing vessel crew members referred to in the Act on Accident Compensation Insurance for Fishers and Fishing Vessels;
8. Data on registration of electrical construction business; and data on the past performance of electrical construction works referred to in the Electrical Construction Business Act;
9. Data relating to construction projects, in the contract-related information referred to in the Electronic Procurement Utilization and Promotion Act;
10. Data relating to construction projects, among data on reports on the results of contracts referred to in the Act on Contracts to Which the State Is a Party;
11. Data on registration of information and communications construction business; and data on the past performance of information and communications construction works referred to in the Information and Communications Construction Business Act;
12. Resident registration data referred to in the Resident Registration Act;
13. Data required to collect insurance premiums or other money collectable, such as a certified copy of a construction machinery register, and data on registration of construction machinery business referred to in the Construction Machinery Management Act; a certified copy of a building register referred to in the Building Act; a certified copy of a motor vehicle register referred to in the Motor Vehicle Management Act; and a certified copy of a site parcels-register and a forest area parcels-register referred to in the Act on the Establishment and Management of Spatial Data;
14. Data required to verify the formation and termination of an insurance relationship and to impose, collect, and settle insurance premiums, such as data on registration of construction business, data on reports on discontinuance or transfer of business, and data on the past performance of construction works referred to in the Framework Act on the Construction Industry; data on building permission or building reports, data on reports on the commencement of construction works, data on revocation of building permission, and data on approval for use of buildings referred to in the Building Act;
15. Data required to verify the formation and termination of an insurance relationship, remunerations of employees, and objects eligible for subsidization for employment insurance premiums, such as data on global income in the reports on withholding of income tax, statements of payment of wage and salary income, and in preliminary and final returns on the tax base for global income tax, and data on business income of persons in special types of employment specified in the statements of payment of business income of residents referred to in the Income Tax Act; data on remuneration in the standard statement of profit or loss referred to in the Corporate Tax Act; and data on the total amount in the statement of tax bases among the reports on value-added tax for general taxable persons referred to in the Value-Added Tax Act;
16. Property taxation data referred to in the Local Tax Act;
17. Data on the insured by the public officials pension under the Public Officials Pension Act;
18. Registration data on housing constructors and housing construction work records under the Housing Act;
19. Registration data on cultural heritage repair business entities and cultural heritage repair records under the Act on Cultural Heritage Maintenance;
20. Any of the following data required to verify the formation and termination of an insurance relationship and to impose insurance premiums:
(a) Data on social welfare foundations and social welfare facilities defined in subparagraphs 3 and 4 of Article 2 of the Social Welfare Services Act, and on employees thereof;
(b) Data on social service providers defined in subparagraph 4 of Article 2 of the Act on the Use of Social Services and the Management of Vouchers, and on employees thereof;
(c) Data on child-care centers defined in subparagraph 3 of Article 2 of the Child Care Act, and on infant care teachers and staff defined in subparagraph 5 of Article 2 of the same Act;
(d) Data on persons engaging in self-supporting labor activities under Article 15 of the National Basic Living Security Act.
[This Article Newly Inserted by Presidential Decree No. 25047, Dec. 30, 2013]
- Article 41 (Extinctive Prescription)
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(1) If the right to collect premiums and other charges under this Act or the right to receive the return thereof is not exercised for three years, the period of extinctive prescription shall be completed.
(2) The period of extinctive prescription under paragraph (1), except as otherwise prescribed in this Act, shall be subject to the Civil Act.
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
- Article 42 (Interruption of Extinctive Prescription)
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(1) The period of extinctive prescription under Article 41 shall be interrupted for reasons described in any of the following subparagraphs：[Amended by Act No. 9989, Jan. 27, 2010]
1. Notification of monthly premiums under Article 16-8；
2. Request for a return under Article 23 (1) or (2)；
3. Notification or urging under Article 27；and
4. Request for delivery or seizure following the procedures for disposition of arrears under Article 28.
(2) The period of extinctive prescription interrupted pursuant to paragraph (1) shall begin to run anew after the deadline or period described in any of the following subparagraphs：[Amended by Act No. 9989, Jan. 27, 2010]
1. The payment deadline of monthly premiums notified under Article 16-8；
2. The payment deadline by a reminder letter；
3. The payment deadline as informed under Article 27 (1)；
4. The period during which delivery is requested；and
5. The period of seizure
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
- Article 43 (Extinctive Prescription of Final Premiums)
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(1) Business owner's right to have returned and the Health Insurance Corporation's right to collect pursuant to the Article 16-9 (3).
(2) The period of extinctive prescription of the business owner's right to have returned and the Health Insurance Corporation's right to collect pursuant to the Article 19 (2) and (4) shall begin to run from the first day(in the case of a business whose insurance relationship is terminated during the insurance year, the day following the date of the termination of insurance relationship) of the following insurance year.
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
- Article 44 (Report)
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In cases as prescribed by the Presidential Decree and where it is deemed necessary to ensure good-faith reporting of premiums and provide guidance to an insurance work service agency, the Corporation or the Health Insurance Corporation may demand the employer of a business subject to this Act, workers engaging in the business, the insurance work service agency, and an individual who used to be the insurance work service agency to make a report and submit related documents necessary for the enforcement of this Act. [Amended by Act No. 9989, Jan. 27, 2010]
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
Enforcement Ordinance
- Article 55 (Report, Submission, Investigation)
(1) “Cases prescribed by the Presidential Decree” in Articles 44 and 45 (1) of the Act refer to those described in any of the following subparagraphs：
1. In case where it is needed to confirm matters concerning an insurance relationship, such as the establishment, change or termination of an insurance relationship；
2. In case where it is needed to confirm matters concerning the calculation and collection of premium, such as the number of workers, the total amount of remuneration, type of business, etc.；
3. In case where it is needed to confirm whether an insurance work service agency handles insurance work in a illegal or unfair way or neglects to handle it；and
4. In case where it is needed to confirm the facts in relation to the payment of the subsidies for carrying out insurance work
(2) The request for a report and submission of related documents under Article 44 of the Act shall be made in written form.
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
- Article 45 (Investigation)
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(1) In cases as prescribed by the Presidential Decree and where it is deemed necessary to ensure the good-faith report of premiums and provide guidance to an insurance work service agency, the Corporation may have its staff members gain access to the workplace of an employer who is employing or used to employ workers or the office of an insurance work service agency or an individual who used to be the insurance work service agency and ask them questions or investigate related documents.
(2) If the Corporation conducts an investigation pursuant to paragraph (1), it shall inform the employer concerned etc. in advance of necessary matters for the investigation, such as the date and time of the investigation, what is to be investigated, etc.：Provided that this shall not apply in case it is urgent or the advance notification is considered to make it hard to achieve the goal.
(3) In the case of paragraph (1), a staff member of the Corporation shall carry a certificate proving his/her authority and show it to a related person.
(4) If completing an investigation pursuant to paragraphs (1) through (3), the Corporation shall inform the employer concerned etc. of the results of the investigation in writing.
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
- Article 46 (Delegation and Entrustment of Work)
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(1) Part of the authority of the Minister of Employment and Labor under this Act may be delegated to the head of the competent local employment and labor office as determined by Presidential Decree. [Newly Inserted by Act No. 11863, Jun. 4, 2013]
(2) The Corporation and Health Insurance Corporation may entrust part of the work of receiving premiums and other charges under this Act to postal service agencies or financial institutions under the conditions determined by Presidential Decree. [Amended by Act No. 9989, Jan. 27, 2010 and Act No. 11863, Jun. 4, 2013]
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
[Title of this Article Amended by Act No. 11863, Jun. 4, 2013]
Enforcement Ordinance
- Article 56 (Delegation and Entrustment of Authority)
(1) The Minister of Employment and Labor shall delegate his/her authority concerning revocation of recognition of accident prevention activities referred to in Article 15 (8) of the Act, to the head of a local labor and employment agency pursuant to Article 46 (1) of the Act.
(2) The scope of the duties that COMWEL or the Health Insurance Service may entrust pursuant to Article 46 of the Act, shall be as follows:
1. Duties concerning receipt of insurance premiums and other money collectable;
2. Duties concerning return of erroneously paid amounts, such as insurance premiums;
3. Duties incidental to the duties specified in subparagraph 1 or 2.
(3) Where COMWEL or the Health Insurance Service entrusts its duties pursuant to paragraph (2), it may pay entrustment commissions to a person entrusted with such duties.
[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]
- Article 46-2 (Guidance and Supervision of Work)
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(1) The Health Insurance Corporation, entrusted with collection activities pursuant to Article 4, shall receive the approval of the Minister of Employment and Labor regarding the business operation plans and budget for the notification, receipt and arrears management of premiums etc. every fiscal year as prescribed by the Presidential Decree. [Amended by Act No. 10339, Jun. 4, 2010]
(2) The Health Insurance Corporation shall report to the Minister of Employment and Labor the business performance and settlement of accounts for the fiscal year concerned within two months after the end of every fiscal year. [Amended by Act No. 10339, Jun. 4, 2010]
(3) With regards to the Health Insurance Corporation, the Minister of Employment and Labor may order a report on business following paragraph (1), or check the business or the status of property, and may take supervisory measures it deems necessary, such as ordering the amendment of related provisions of the articles of association, etc. [Amended by Act No. 10339, Jun. 4, 2010]
[This Article Newly Inserted by Act No. 9989, Jan. 27, 2010]
Enforcement Ordinance
- Article 56-2 (Approval of Budget and Business Operation Plan)
(1) If the Health Insurance Corporation intends to receive the approval of the Minister of Employment and Labor concerning the budget for the following fiscal year pursuant to Article 46-2 (1) of the Act, it shall submit to the Minister of Employment and Labor a budget request form and details of business for the budget by May 31st of every year.
(2) If the Health Insurance Corporation intends to receive the approval of the Minister of Employment and Labor concerning the business operation plan pursuant to Article 46-2 (1) of the Act, it shall establish a business operation plan without delay after the approved budget under paragraph (1) is confirmed and submit it to the Minister of Employment and Labor.
(3) If the Health Insurance Corporation intends to change the approved budget and/or business operation plan prescribed in paragraph (1) and (2), it shall submit documents containing the reason for and details of change to the Minister of Employment and Labor and receive approval.
[This Article Newly Inserted by Presidential Decree No. 22408, Sep. 29, 2010]
Enforcement Ordinance
- Article 56-3 (Submission of Business Performance and Statement of Accounts)
Where the Health Insurance Service intends to report business performance and the settlement of accounts to the Minister of Employment and Labor pursuant to Article 46-2 (2) of the Act, it shall submit a statement of accounts to him/her, along with the following documents:
1. Financial statements (including a written opinion of a certified public accountant or an auditor of an accounting corporation established under Article 23 of the Certified Public Accountant Act) and documents attached thereto;
2. Any other documents necessary to verify the details of the settlement of accounts.
[This Article Newly Inserted by Presidential Decree No. 22408, Sep. 29, 2010]
Enforcement Ordinance
- Article 56-4 (Status Report of Collection of Premiums, etc.)
The Minister of Employment and Labor may order the Health Insurance Corporation to report in written form the collection status of premiums and other charges, etc. collected in the previous month pursuant to Article 46-2 (3) of the Act by the last day of every month.
[This Article Newly Inserted by Presidential Decree No. 22408, Sep. 29, 2010]
- Article 47 (Special Case for Workers Dispatched Overseas)
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(1) The amount of remuneration which is used as the basis for calculating industrial accident compensation insurance premiums for overseas-dispatched workers (hereinafter referred to as “overseas-dispatched workers”) covered by industrial accident compensation insurance pursuant to Article 122 (1) of the Industrial Accident Compensation Insurance Act shall be the amount determined by the Minister of Employment and Labor in consideration of the amount of remuneration for workers employed in the same kind of occupation in the business concerned and other conditions, and the premium rate shall be determined and announced by the Minister of Employment and Labor in consideration of the accident rate for overseas-dispatched workers and the amount of money needed for their accident compensation. [Amended by Act No. 10339, Jun. 4, 2010]
(2) Necessary matters concerning application and approval, and the report and payment of premiums, etc., with regard to subscriber of industrial accident compensation insurance joining the insurance for overseas-dispatched workers shall be prescribed by the Ordinance of the Ministry of Employment and Labor. [Amended by Act No. 10339, Jun. 4, 2010]
(3) The provisions of Article 5 (4), (5) and (7), subparagraph 3 of Article 7 and Article 10 shall apply mutatis mutandis to the establishment and termination of industrial accident compensation insurance relationships for overseas-dispatched workers.
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
- Article 48 (Special Case for On-the-job Trainees)
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(1) The amount of remuneration which is used as the basis for calculating industrial accident compensation insurance premiums for on-the-job trainees (hereinafter referred to as “on-the-job trainees”) covered by industrial accident compensation insurance pursuant to Article 123 (1) of the Industrial Accident Compensation Insurance Act shall be the amount of all money and valuables received by the on-the-job trainee and if it is found difficult to calculate industrial accident compensation insurance premiums, it may be the amount determined and announced by the Minister of Employment and Labor. [Amended by Act No. 10339, Jun. 4, 2010]
(2) Necessary matters concerning the report and payment of industrial accident compensation insurance premiums for on-the-job trainees shall be prescribed by the Ordinance of the Ministry of Employment and Labor. [Amended by Act No. 10339, Jun. 4, 2010]
[This Article Wholly Amended by Act No. 9896, Dec. 30, 2009]
- Article 48-2 (Special Cases concerning Employment Insurance for Artists)
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(1) The artists subject to employment insurance pursuant to Article 77-2 of the Employment Insurance Act and the business owners who have concluded a contract related to culture and arts services with them shall naturally become policyholders of employment insurance.
(2) An artist’s remuneration shall be an amount calculated by subtracting money and goods prescribed by Presidential Decree from business income under Article 19 of the Income Tax Act and other income under Article 21 of the same Act."
(3) Notwithstanding Article 14, an employment insurance premium rate applicable to artists and business owners who have entered into a contract related to culture and arts services with them may be determined otherwise by Presidential Decree, subject to deliberation by the Employment Insurance Committee under Article 7 of the Employment Insurance Act, reflecting employment types and other factors. In such cases, the upper limit of employment insurance premiums may be prescribed by Presidential Decree in consideration of the amount equivalent to a certain ratio of the average amount of employment insurance premiums of insurance policyholders.
(4) An owner of a business subject to employment insurance under Article 77-2 of the Employment Insurance Act shall pay employment insurance premiums to be borne by the artist and employment insurance premiums to be borne by the business owner. In such cases, the business owner may pay the employment insurance premium to be borne by the artist by withholding it from the artist's remuneration, as prescribed by Presidential Decree.
(5) Where a business owner withholds the amount equivalent to the employment insurance premium pursuant to paragraph (4), he or she shall issue a statement of deduction to the artist.
(6) Notwithstanding paragraph (4), a person placing an order or the original contractor shall pay an employment insurance premium to be borne by an artist who has reported the acquisition of insured status pursuant to Article 77-2 (3) of the Employment Insurance Act, as prescribed by Presidential Decree.
(7) A person required to pay employment insurance premiums pursuant to paragraph (6) shall pay employment insurance premiums by withholding them from the policyholders required to bear the relevant employment insurance premiums, as prescribed by Presidential Decree. In such cases, the relevant business owner, etc. shall be notified of the details of withholding.
(8) Any of the following relevant subparagraphs shall apply mutatis mutandis to an employment insurance relationship, etc. for artists.
1. Articles 5 (7), 6 (3), subparagraph 1 of Article 7, Article 10 (excluding subparagraph 2), Article 11 (1) (excluding subparagraph 2) and Article 12 shall apply mutatis mutandis to the formation and termination of an employment insurance relationship for artists. In such cases, "employee" shall be construed as "employee, artist, or worker", "when he or she no longer has employees" as "when he or she no longer has employees or the relevant contract is terminated", and "Article 5 (1)" as "paragraph (1)", respectively.
2. Articles 3, 13 (1) 1 and (2) (excluding the proviso of the same paragraph) and (4) 2, 15 (1), 16-2 (1), 16-4, 16-6 through 16-8, and 16-9 (excluding the latter part of paragraph (1)), Articles 16-11, 16-12, and 18 (1) shall apply mutatis mutandis. In such cases, "employee" shall be construed as "artist," and "employment insurance premium rate" as "insurance premium rate under Article 48-2 (3)," respectively.
3. Articles 21, 21-2, 22-2 (excluding matters concerning estimated insurance premiums), Article 23 (excluding matters concerning estimated insurance premiums from among those specified in paragraph (1) 2 and subparagraph 4 of the same paragraph), Article 25 (limited to matters concerning Articles 16-3, 16-6, 16-7, 16-9 and 18 (1)), Articles 26-2, 27, 27-2, 27-3, 28, 28-2 through 28-7, 29, 29-2, 29-3, 30, 38, and 39 shall apply mutatis mutandis to the subsidization and reduction of the employment insurance premiums for artists, the appropriation and refund of the overpaid amount, the collection of and demand for the payment of the employment insurance premiums and arrears. In such cases, "employee" shall be construed as "artist."
4. Articles 32 and 40 through 45 (excluding Article 43 (2)) shall apply mutatis mutandis to the service of documents concerning the employment insurance premiums for artists and other money collectable under this Act, the request for provision of data, the report, and investigation, etc. In such cases, "employee" shall be construed as "artist."
[This Article Newly Inserted on Jun. 9, 2020]
Enforcement Ordinance
- Article 56-5 (The Self-Employed Eligible for Subscription)
"Self-employed person meeting the requirements prescribed by Presidential Decree" in Article 49-2 (1) of the Act means a self-employed person meeting all the following requirements:
1. The self-employed person must have completed business registration under Article 168 of the Income Tax Act or Article 8 of the Value-Added Tax Act and is practically conducting business as at the time the person applies for purchase of an employment insurance policy;
2. The self-employed person has not received any job-seeking benefit under Article 69-3 of the Employment Insurance Act for the two-year period from the date of application for purchase of an employment insurance policy;
3. The self-employed person must not engage in any of the following types of business:
(a) Any business falling under any subparagraph of Article 2 (1) of the Enforcement Decree of the Employment Insurance Act;
(b) Renting of real estate (based on the classes according to the Korean Standard Industrial Classification).
[This Article Newly Inserted by Presidential Decree No. 23466, Dec. 30, 2011]
- Article 48-3 (Special Cases concerning Employment Insurance for Workers)
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(1) A worker subject to employment insurance under Article 77-6 of the Employment Insurance Act and a business owner who has entered into a labor contract with him or her (hereinafter referred to as "owner of a labor-providing business") shall naturally become policyholders of employment insurance.
(2) The amount of remuneration of a worker shall be calculated by subtracting money and goods prescribed by Presidential Decree from business income under Article 19 of the Income Tax Act and other income under Article 21 of the same Act: Provided, That, the amount of remuneration that serves as the basis for calculating the employment insurance premium for occupational categories prescribed by Presidential Decree, in recognition of the impracticability of ascertaining incomes in light of the characteristics of labor, shall be the amount publicly notified by the Minister of Employment and Labor.
(3) Notwithstanding Articles 13 and 14, employment insurance premiums and employment insurance premium rates that shall be borne by a worker and an owner of a labor-providing business may be determined otherwise by Presidential Decree, after reflecting the type of occupation, etc., subject to deliberation by the Employment Insurance Committee under Article 7 of the Employment Insurance Act. In such cases, the upper limit of employment insurance premiums may be prescribed by Presidential Decree in consideration of the amount equivalent to a certain ratio of the average amount of employment insurance premiums of insurance policyholders.
(4) An owner of a labor-providing business shall pay the employment insurance premium to be borne by a worker and the employment insurance premium to be borne by the business owner. In such cases, an owner of a labor-providing business may pay the employment insurance premium to be borne by a worker by withholding it from the worker's remuneration, as prescribed by Presidential Decree.
(5) If an owner of a labor-providing business has withheld the amount equivalent to employment insurance premiums pursuant to the latter part of paragraph (4), he or she shall issue a statement of deduction to the worker.
(6) With respect to the employment insurance relationship, etc., for a worker, the relevant provisions shall apply mutatis mutandis as follows:
1. Articles 5 (7), 6 (3), subparagraph 1 of Article 7, Article 10 (excluding subparagraph 2), 11 (1) (excluding subparagraph 2) and 12 shall apply mutatis mutandis to the formation and termination of an employment insurance relationship for workers. In such cases, "employee" shall be construed as "employee, worker, or artist", "when he or she no longer has employees" as "when he or she no longer has employees or the relevant contract is terminated", and "Article 5 (1)" as "paragraph (1)", respectively.
2. Articles 3, 13 (1) 1 and (2) (excluding the proviso of the same paragraph and the share of insurance premiums), subparagraph 2 of paragraph (4) (excluding the share of insurance premiums), Articles 15 (1), 16-2 (1), and 16-4, and 16-6 through 16-8,; Article 16-9 (excluding the latter part of paragraph (1)), 16-11, 16-12, and 18 (1) shall apply mutatis mutandis to the calculation and imposition of employment insurance premiums on workers. In such cases, "employee" shall be construed as "worker", and "employment insurance premium rate" as "insurance premium rate under Article 48-3 (3)", respectively.
3. With regard to the support and reduction of employment insurance premiums, appropriation and refund of overpaid insurance premiums, collection of and demand for employment insurance premiums and arrears, etc. for a worker, Articles 21, 21-2, 22-2 (excluding matters concerning estimated insurance premiums), and Article 23 (excluding matters regarding estimated insurance premiums from among those prescribed in paragraph (1) 2 and subparagraph 4 of the same paragraph), Article 25(limited to matters concerning Articles 16-3, 16-6, 16-7, 16-9 and 18 (1)), Articles 26-2, 27, 27-2, 27-3, 28, 28-2 through 28-7, 29, 29-2, 29-3, 30, 38 and 39 shall apply mutatis mutandis. In such cases, "employee" shall be construed as "worker".
4. Articles 32 and 40 through 45 (excluding Article 43 (2)) shall apply mutatis mutandis to the service of documents concerning the employment insurance premiums and other money collectable under this Act, the request for the provision of data, the report, and investigation, etc., to workers. In such cases, "employee" shall be construed as "worker".
[This Article Newly Inserted on Jan. 5, 2021]
Enforcement Ordinance
- Article 56-6 (Employment Insurance Premium Rates for Self-Employed Persons)
(1) The employment insurance premium rates referred to in Article 49-2 (7) of the Act shall be as follows:
1. Insurance premium rate for employment security and vocational skills development programs: 25/10,000;
2. Insurance premium rate for unemployment benefits: 20/1,000.
(2) Where any insurance premium rate referred to in paragraph (1) is raised or lowered, COMWEL shall increase or reduce employment insurance premiums for self-employed persons.
[This Article Newly Inserted by Presidential Decree No. 23466, Dec. 30, 2011]
- Article 48-4 (Special Cases concerning Labor Platform Operators)
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(1) Where a labor platform operator referred to in Article 77-7 (1) of the Employment Insurance Act (hereinafter referred to as "labor platform operator") enters into a contract for the use of the labor platform under the same paragraph (hereinafter referred to as "contract for the use of a labor platform") with a business owner of a labor-providing business, he or she shall report the following matters to COMWEL by no later than 15th day of the month following the month in which the date such contract commences or expires:
1. The name and address of the labor platform operator (the name and the place of business of the corporation, if the labor platform operator is a corporation);
2. The date an owner of a labor-providing business starts or stops to use a labor platform referred to in Article 77-7 (1) of the Employment Insurance Act for the relevant business;
3. Name and address of the business owner of labor- providing business (name of the corporation and location of its main office, in the case of a corporation);
4. Other matters determined by Ordinance of the Ministry of Employment and Labor.
(2) Where a labor platform operator and an owner of a labor-providing business conclude a contract on the use of the labor platform, COMWEL may request the labor platform operator to provide data or information prescribed by Presidential Decree, such as the number of times and the price for the provision of labor. In such cases, the labor platform operator in receipt of the request shall comply therewith, unless there is good reason.
(3) Notwithstanding Article 48-3 (4), where a labor platform operator reports the acquisition, etc. of insured status pursuant to Article 77-7 (1) of the Employment Insurance Act, he or she shall pay the amount of an employment insurance premium to be borne by a worker and an owner of a labor-providing business through withholding, as prescribed by Presidential Decree.
(4) Upon withholding an employment insurance premium under paragraph (3), a labor platform operator shall notify the relevant worker and the owner of a labor-providing business of the details of such withholding.
(5) Where deemed necessary for guidance on withholding, etc. for a labor platform operator, COMWEL or the Health Insurance Service may request the person to submit a report or relevant documents based on the following classification: In such cases, Articles 44 and 45 shall apply mutatis mutandis to requests for the submission of reports and relevant documents, investigations, etc. (1) In cases of COMWEL or the Health Insurance Service: Requesting to submit reports and documents relating to work under paragraph (3);
2. In cases of COMWEL: Requiring its employees to enter an office of the relevant business entity and to make inquiries of persons concerned and investigate relevant documents.
(6) Matters necessary for the reporting and notification by labor platform operators, etc., requests and notification of the provision of data or information by COMWEL, requests and surveys for the reporting, etc. under paragraphs (1), (2) and (5) shall be prescribed by Ordinance of the Ministry of Employment and Labor.
[This Article Newly Inserted on Jan. 5, 2021]
[Enforcement Date: Jan. 1, 2022] Article 48-4
Enforcement Ordinance
- Article 49 (Special Cases concerning Small and Medium Business Owners)
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(1) The amount of remuneration used as the basis for calculating the industrial accident insurance premium for a small and medium business owner, etc. who has purchased an industrial accident insurance policy pursuant to Article 124 (3) of the Industrial Accident Compensation Insurance Act shall be the amount determined by the Minister of Employment and Labor; and the industrial accident insurance premium rate shall be the industrial accident insurance premium rate applicable to the relevant business.
(2) Matters necessary for small and medium business owners, etc. to purchase insurance policies, approval therefor, reporting, payment, etc. of insurance premiums shall be prescribed by Ordinance of the Ministry of Employment and Labor.
(3) Articles 5 (4), (5) and (7), 6 (3), subparagraph 3 of Article 7, and Article 10 shall apply mutatis mutandis to the formation and termination of an insurance relationship for small and medium business owners, etc.
[This Article Wholly Amended on Dec. 30, 2009]
- Article 49-2 (Special Cases concerning Self-Employed Persons)
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(1) A business owner employing no employee or less than 50 employees, who is a self-employed person meeting the requirements prescribed by Presidential Decree (hereinafter referred to as "self-employed person"), may construe himself or herself as an employee prescribed in this Act and purchase an employment insurance policy with approval from COMWEL.
(2) Even where a self-employed person who has purchased an insurance policy under paragraph (1) employs at least 50 employees, he or she shall be deemed insured if he or she intends to maintain the insured status.
(3) The amount of remuneration used as the basis for calculating the insurance premiums for self-employed persons, shall be determined and publicly notified by the Minister of Employment and Labor, taking into account income, levels of remuneration, etc. of self-employed persons.
(4) Where a self-employed person intends to apply for approval for the purchase of an insurance policy pursuant to paragraph (1), he or she shall select any of the amounts of remuneration publicly notified pursuant to paragraph (3), taking into account the level of benefits he or she desires to receive.
(5) Where a self-employed person intends to change the amount of remuneration selected pursuant to paragraph (4) in the following insurance year, he or she may file an application with COMWEL to change the amount of remuneration by selecting any of the amounts of remuneration publicly notified pursuant to paragraph (3), by December 20 of the immediately preceding year.
(6) Notwithstanding Article 13 (2) and (4), the employment insurance premium for employment security and vocational skills development programs as well as for unemployment benefits that must be paid by a self-employed person, shall be the amount calculated by multiplying the amount of remuneration selected pursuant to paragraph (4) or (5), by the employment insurance premium rate referred to in paragraph (7). In such case, where an insurance relationship is formed or terminated in the middle of a month, the relevant employment insurance premium shall be calculated on a pro rata basis.
(7) The employment insurance premium rate applicable to self-employed persons shall be determined by Presidential Decree within the limit of 30/1,000 in consideration of trends for insurance balance, economic conditions, etc., by classifying it into the insurance premium rate for employment security and vocational skills development programs and the insurance premium rate for unemployment benefits. In such case, the employment insurance premium rate shall be determined or changed after deliberation by the Employment Insurance Committee established under Article 7 of the Employment Insurance Act.
(8) The employment insurance premium referred to in paragraph (6), shall be imposed by COMWEL and collected by the Health Insurance Service each month.
(9) A self-employed person who is an employment insurance policyholder shall pay the insurance premium imposed each month, by the 10th day of the following month.
(10) Where a self-employed person who is an employment insurance policyholder fails to pay the monthly employment insurance premium imposed on him or her for six consecutive months, the relevant insurance relationship shall be terminated on the day immediately following the insured period to which the finally paid employment insurance premium belongs: Provided, That this shall not apply where the relevant self-employed person proves that he or she was unable to pay the employment insurance premium due to a natural disaster or any other unavoidable cause.
(11) Matters necessary for self-employed persons' applications to purchase employment insurance policies, approval therefor, and imposition, payment, etc. of insurance premiums shall be prescribed by Ordinance of the Ministry of Employment and Labor.
(12) Any of the following relevant subparagraphs shall apply mutatis mutandis to an employment insurance relationship, etc. for self-employed persons. In such case, "business owner" shall be construed as "self-employed person":
1. Article 5 (5) (excluding the latter part of the same paragraph) and (7), subparagraph 3 of Article 7, and subparagraphs 1 through 3 of Article 10, shall apply mutatis mutandis to the formation and termination of an employment insurance relationship for self-employed persons;
2. Articles 23 (1), (2) and (4), 25, 26-2, and 27 shall apply mutatis mutandis to the allocation and refund of overpaid insurance premiums, etc.; collection of and demand for employment insurance premiums and overdue employment insurance premiums for self-employed persons;
3. Article 32 shall apply mutatis mutandis to service of documents relating to employment insurance premiums and other money collectable under this Act, to self-employed persons.
[This Article Wholly Amended on Jul. 21, 2011]
Enforcement Ordinance
- Article 56-8 (Subsidies for Accident Insurance Management Agency)
(1) Where the industrial accident insurance management organization conducts insurance business specified in any subparagraph of Article 46, pursuant to Article 49-5 (7) of the Act, relevant subsidies (hereinafter referred to as "subsidies for the industrial accident insurance management organization") may be granted to such organization.
(2) The amount of subsidies for the industrial accident insurance management organization shall be calculated and paid quarterly in compliance with the standards determined by the Minister of Employment and Labor, such as the past performance of insurance business conducted by the industrial accident insurance management organization.
(3) Where the industrial accident insurance management organization intends to receive subsidies for the industrial accident insurance management organization, it shall file an application with COMWEL for payment of such subsidies after the last day of each quarter (referring to the date of termination of an insurance relationship, if the relationship has been terminated pursuant to Article 49-5 (3) of the Act), as prescribed by Ordinance of the Ministry of Employment and Labor.
(4) Subsidies for the industrial accident insurance management organization shall be borne by the Industrial Accident Compensation Insurance and Prevention Fund.
[This Article Newly Inserted by Presidential Decree No. 23466, Dec. 30, 2011]
Enforcement Ordinance
Enforcement Ordinance
- Article 56-10 (Reexamination of Regulations)
(1) With regards to the standards for certified public labor attorneys and certified tax accountants that can deputize business regarding insurance as prescribed in Article 44 paragraphs (2) and (3), the Minister of Employment and Labor shall consider the standards’ validity every two years (meaning until January 1 of the year that is two years after the onset) starting from January 1, 2017 and make improvements etc.
(2) With regards to the duty of keeping ledgers of the insurance business agency as prescribed in Article 51, the Minister of Employment and Labor shall consider its validity every three years (meaning until January 1 of the year that is three years after the onset) starting from January 1, 2017 and make improvements, etc
Enforcement Ordinance
- Article 56-10 (Review of Regulation)
(1) The Minister of Employment and Labor shall review the appropriateness of the standards for certified public labor attorneys referred to in subparagraph 2 of Article 44 and for certified tax accountants referred to in subparagraph 3 of Article 44, who can vicariously conduct business related to insurance, every two years (referring to the day before the second anniversary from January 1), counting from January 1, 2017; and shall take measures, such as making improvements.
(2) The Minister of Employment and Labor shall review the appropriateness of the obligation of insurance business agencies to keep books under Article 51 every three years (referring to the day before the third anniversary from January 1), counting from January 1, 2017; and shall take measures, such as making improvements.
[This Article Wholly Amended by Presidential Decree No. 27751, Dec. 30, 2016]
- Article 49-3 (Special Case for Those in Special Types of Employment)
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(1) The amount of remuneration which is used as the basis for calculating industrial accident compensation insurance premiums for those in special types of employment and their employers covered by industrial accident compensation insurance pursuant to Article 125 of the Industrial Accident Compensation Insurance Act shall be the amount determined and announced by the Minister of Employment and Labor, and the premium rate shall be the rate applicable to the business. [Amended by Act No. 10339, Jun. 4, 2010]
(2) The industrial accident compensation insurance premiums under paragraph (1) shall be equally borne by the person in a special type of employment and his/her employer. However, if the person in a special type of employment is engaged in an occupation prescribed in the Presidential Decree given the degree of employee-employer relationships, etc., the premiums shall be paid by the employer alone.
(3) If a person in a special type of employment has to bear insurance premiums pursuant to paragraph (2), the employer shall report and pay insurance premiums under the conditions prescribed in the Ordinance of the Ministry of Employment and Labor, and the person in a special type of employment shall pay the employer an amount equivalent to the amount of insurance premiums paid by the employer. [Amended by Act No. 10339, Jun. 4, 2010]
(4) The employer may deduct the amount of insurance premiums the person in a special type of employment should bear pursuant to paragraph (2) at source from the money or other valuables to be paid to that person. In this case, the employer shall give a statement of the deduction to the person in a special type of employment.
(5) Necessary matters concerning exclusion from the coverage of industrial accident compensation insurance, inclusion in the coverage and report of alterations to insurance relationships for those in special types of employment shall be prescribed in the Ordinance of the Ministry of Employment and Labor. [Amended by Act No. 10339, Jun. 4, 2010]
Enforcement Ordinance
- Article 49-4 (Special Application to the Beneficiary of “the National Basic Livelihood Protection Act”)
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(1) The beneficiary pursuant to Article 2 (2) of the National Basic Livelihood Protection Act who participated in the business applicable to the employment insurance pursuant to Article 113-2 of “Employment Insurance Act” and works for money shall be regarded as the worker, and the protection institute pursuant to Article 2 (4) of the National Basic Livelihood Protection Act (the assigned institute outsourced in accordance with Article 15 (2) of the same law) shall be deemed as the employer applying to this law.
(2) The remuneration based upon the calculation of the premium of employment insurance for the insurance applicant of the business project pursuant to paragraph (1) shall be the amount that the worker participated in the business project and received.
(3) Despite Article 13 (2) and (4), in cases where the beneficiary pursuant to paragraph (1) belongs to Article 8 (2) of the Employment Insurance Act, the premium of the beneficiary shall be the amount calculated by multiplying the remuneration pursuant to paragraph (2) by the insurance premium rate for employment security and vocational skills development projects pursuant to Article 14 (1).
- Article 49-5 (Special Application to Joining the Industrial Accident Compensation Insurance of its Accident Compensation Insurance Management Institute)
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(1) The composition of labor supply business-related businesses or corporations like labor supply service agency pursuant to Article 33 of the Employment Security Act (hereinafter referred to as “(hereinafter referred to as “the Labor Supply Service Agency”), employer receiving workers from the labor supply service agency, financial agent or its employer, financial agent association, and its employers association, and other the institute that becomes a subscriber of the industrial accident compensation insurance (hereinafter referred to as “the Accident Insurance Management Agency”) shall receive the approval of the Corporation.
(2) The Accident Insurance Management Agency will be in a position of insurance subscriber pursuant to Article 4 (3) from the following day of application for the approval to the Corporation, and be applied to the Industrial Accident Compensation Insurance.
(3) The Accident Insurance Management Agency’s insurance status will be expired when falling under any of the following subparagraphs, and its expiry date shall be as follows：
1. In cases where the Accident Insurance Management Agency receives the approval from the Corporation for termination of its status as an insurance subscriber：the following day of the approved date from the Corporation；
2. In cases where the Corporation terminates the insurance status after admitting that it cannot sustain its insurance relationship due to the reason that the Accident Insurance Management Agency is operated in practice：the following day of notified date for termination of the insurance.
(4) The Accident Insurance Management Agency shall report to the Corporation if there is a change for any item approved by paragraph (1).
(5) The premium of the industrial accident compensation insurance that the Accident Insurance Management Agency shall pay is the total amounts that the labor supply service agency composing the Accident Insurance Management Agency has paid.
(6) The Accident Insurance Management Agency shall have a joint liability with the labor supply service agency, etc. for its premiums to be paid, additional dues, arrears, deficits disposal, and other charges pursuant to this Act.
(7) The Corporation subsides the expenses and other subsidies to the Accident Insurance Management Agency as an Insurance Work Service Agency pursuant to the Presidential Decree.
(8) The conditions and procedures, and necessary items for report in accordance with paragraphs (1) and (4) shall be prescribed in the Ordinance of the Ministry of Employment and Labor.
Enforcement Ordinance
Enforcement Ordinance
Enforcement Ordinance
