Article 13 (Premiums), Act on the Collection, etc. of Premiums for Employment Insurance and Industrial Accident Compensation Insurance, as last amended by Act No. 12526, Mar. 24, 2014
Article 76 (Burden of Insurance Contribution), National Health Insurance Act, as last amended by Act No. 14776, Apr. 18, 2017
Article 88 (Imposition, Collection, etc. of Contributions), National Pension Act, as last amended by Act No. 14214, Nov. 30, 2016

4 Social securities of employees are withdrawn by an employer at source.

In regards to the insurance premiums, basically an employer and an employee bear half of the amount respectively though it is the employer who has a legal liability to pay them. Among social securities, an employer is solely responsible with paying the premiums of Industrial Accident Compensation Insurance 100%.


*Act on the Collection, etc. of Premiums for Employment Insurance and Industrial Accident Compensation Insurance

Article 13 (Premiums) (1) The following insurance premiums shall be collected from an insurance policy holder to finance the expenses required for insurance activities:

1. Premiums for employment security and vocational skills development projects and unemployment benefits (hereinafter referred to as “employment insurance premiums”); and

2. Premiums for industrial accident compensation insurance (hereinafter referred to as “industrial accident compensation insurance premiums”).

(2) The amount of employment insurance premiums to be borne by a worker covered by employment insurance shall be the amount produced by multiplying his/her total remuneration by one half of the premium rate for unemployment benefits under Article 14 (1): Provided, That a worker who does not receive remuneration under the main sentence of subparagraph 3 of Article 2 from his/her employer shall bear the amount obtained by multiplying the total amount of money and valuables regarded as remuneration in accordance with the proviso to subparagraph 3 of Article 2 by the premium rate for unemployment benefits under Article 14 (1), and a worker who receives remuneration under the main sentence of subparagraph 3 of Article 2 from his/her employer during his/her leave or a period of being in other similar states and has any of the reasons determined and announced by the Minister of Employment and Labor shall bear the amount obtained by multiplying the total remuneration paid during that period by the premium rate for unemployment benefits under Article 14 (1).

(3) Notwithstanding paragraph (1), among employment insurance premiums, premiums for unemployment benefits shall not be collected from persons who are employed or self-employed after the age of 65 pursuant to subparagraph 1 of Article 10 of the Employment Insurance Act.

(4) The amount of employment insurance premiums to be borne by an employer pursuant to paragraph (1) shall be the sum of each amount produced by multiplying the total remuneration (excluding the total amount of money and valuables regarded as remuneration and total amount of remuneration under the proviso to paragraph (2)) of each insured worker engaged in the business by each of the following rates:

1. The premium rate for employment security and vocational skills development projects under Article 14 (1)

2. One half of the premium rate for unemployment benefits

(5) The amount of industrial accident compensation insurance premiums to be borne by an employer pursuant to paragraph (1) shall be the sum of each amount produced by multiplying the total remuneration of each worker engaged in the business by the industrial accident compensation insurance premium rate applicable to businesses of the same kind pursuant to Article 14.

(6) If it is difficult to decide the estimated total remuneration under Article 17 (1) or the total remuneration under Article 19 (1), the estimated total remuneration or the total remuneration may be determined using the labor cost ratio determined and announced by the Minister of Employment and Labor, as prescribed by the Presidential Decree.

<This Article Wholly Amended by Act No. 9896, Dec. 30, 2009>

National Health Insurance Act

Article 76 (Burden of Insurance Contribution)(1) The insurance contribution for the employee insured shall be borne, 50/100 each, by the employee insured and the person referred to in the following classifications: Provided, That where the employee insured is a school employee working for a private school, 50/100, 30/100, and 20/100 of the amount of the insurance contribution shall be borne by the said employee insured, the person prescribed in subparagraph 2 (c) of Article 3, and the State, respectively:

1. Where the employee insured is a worker: The employer prescribed in subparagraph 2 (a) of Article 3;

2. Where the employee insured is a public official: The State or the local government to which that public official belongs;

3. Where the employee insured is a school employee (excluding school employees working for private schools): The employer prescribed in subparagraph 2 (c) of Article 3.

(2) Insurance contribution based on monthly income of the employee insured shall be borne by the employee insured.

(3) The insurance contribution for the self-employed insured shall be borne jointly by all the self-employed insured who reside in the same household as the said insured does.

(4) Where the employee insured 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.

National Pension Act

Article 88 (Imposition, Collection, etc. of Contributions) (1) The Minister of Health and Welfare shall entrust the matters prescribed by this Act concerning the collection of contributions among national pension services to the Health Insurance Corporation.

(2) The Service shall impose contributions on insured persons and employers each month during their insurance coverage periods to cover the costs of national pension services rendered, and the Health Insurance Corporation shall collect such contributions.

(3) Out of the contribution of a workplace-based insured person, the employee contribution shall be borne by the workplace-based insured person and the employer contribution by the employer; each amount shall be equal to 45/1000 of the standard monthly income.

(4) The contributions of an individually insured person, voluntarily insured person, and voluntarily and continuously insured person shall be borne by the individually insured person, voluntarily insured person, and voluntarily and continuously insured person, respectively, and the amount of the contributions shall be equal to 90/1000 of the standard monthly income.

(5) Where the Service has to collect an additional contribution by re-calculating the initially assessed amount in order to make corrections to the standard monthly income, etc., it may allow an insured person or employer to pay the additional contribution in installments. In such cases, matters necessary for payment of contributions in installments, such as those eligible for filing an application for payment in installments, installme