Enforcement Decree of The Act On The Collection of Insurance Premiums For Employment Insurance and Industrial Accident Compensation Insurance

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ENFORCEMENT DECREE OF THE ACT ON THE COLLECTION OF

INSURANCE PREMIUMS FOR EMPLOYMENT INSURANCE AND
[Enforcement Date 01. Jan, 2023.] [Presidential Decree No.33077, 14. Dec, 2022.,
Partial Amendment]
고용노동부 (고용보험기획과)044-202-7359
법제처 국가법령정보센터
www.law.go.kr
2024.02.18
「ENFORCEMENT DECREE OF THE ACT ON THE COLLECTION OF INSURANCE PREMIUMS FOR EMPLOYMENT
INSURANCE AND INDUSTRIAL ACCIDENT COMPENSATION INSURANCE」
ENFORCEMENT DECREE OF THE ACT ON THE COLLECTION OF INSURANCE
PREMIUMS FOR EMPLOYMENT INSURANCE AND INDUSTRIAL ACCIDENT
COMPENSATION INSURANCE
[Enforcement Date 01. Jan, 2023.] [Presidential Decree No.33077, 14. Dec, 2022., Partial Amendment]
고용노동부 (고용보험기획과) 044-202-7359
고용노동부 (산재보상정책과) 044-202-8838, 8834
CHAPTER I GENERAL PROVISIONS
Article 1 (Purpose) The purpose of this Decree is to prescribe matters mandated by the Act
on the Collection of Insurance Premiums for Employment Insurance and Industrial Accident
Compensation Insurance and matters necessary for the enforcement thereof.
[This Article Wholly Amended on Sep. 29, 2010]
Article 2 (Definitions) (1) The terms used in this Decree are defined as follows: <Amended on
Nov. 1, 2011; Dec. 30, 2013; Mar. 22, 2016; Feb. 18, 2020>
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
constructors 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 that Act, the amount calculated by the method
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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 that
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
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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 clause 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.
Article 2-2 (Money and Goods Excluded from Remuneration) "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 for Employment Insurance and Industrial Accident
Compensation Insurance (hereinafter referred to as the "Act") means non-taxable income
under subparagraph 3 of Article 12 of the Income Tax Act. <Amended on Jun. 8, 2021>
[This Article Newly Inserted on Sep. 29, 2010]
Article 3 (Application of Standard Remuneration) (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 under Article 3 (2) of the Act (including cases applied
mutatis mutandis in Articles 48-2 (8) 2 and 48-3 (8) 2 of the Act) shall apply in accordance
with the following classifications: <Amended on Dec. 8, 2020; Jun. 8, 2021; Dec. 14, 2022>
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.
3. The standard monthly remuneration shall apply to an artist under Article 77-2 (1) of the
Employment Insurance Act (hereinafter referred to as "artist");
4. The standard monthly remuneration shall apply to a worker under Article 77-6 (1) of the
Employment Insurance Act (hereinafter referred to as "worker").
(3) Where an artist falls under any of the following subparagraphs, the standard monthly
remuneration under paragraph (2) 3 shall be the amount of remuneration for the artist
pursuant to Article 3 (1) of the Act which is applied mutatis mutandis in Article 48-2 (8) 2
of the Act): <Newly Inserted on Dec. 8, 2020; Jun. 8, 2021; Dec. 31, 2021>
1. In cases falling under the subparagraphs of paragraph (1);
2. Where the average monthly remuneration of each artist (excluding a short-term artist
under the proviso of Article 77-2 (2) 2 of the Employment Insurance Act (hereinafter
referred to as "short-term artist") and an artist who meets the income criteria under
Article 104-5 (2) 2 of the Enforcement Decree of that Act) is less than the standard
monthly remuneration provided in paragraph (2) 3.
(4) Where a worker falls under any of the following cases, the standard monthly
remuneration under paragraph (2) 4 shall be the amount of remuneration for the worker
pursuant to Article 3 (1) of the Act which is applied mutatis mutandis in Article 48-3 (8) 2
of the Act: <Newly Inserted on Jun. 8, 2021; Dec. 31, 2021; Dec. 14, 2022>
1. In cases falling under the subparagraphs of paragraph (1);
2. Where the amount of monthly remuneration of each worker ((excluding a short-term
worker under the proviso of Article 77-6 (2) 2 of the Employment Insurance Act
(hereinafter referred to as "short-term worker") and a worker who meets the income
criteria provided in Article 104-11 (2) 2 of the Enforcement Decree of that Act) is less
than the standard monthly remuneration provided in paragraph (2) 4.
Article 4 (Scope of Construction Business) Except as otherwise expressly provided for in this
Decree, the standard classification concerning industries publicly notified by the
Commissioner of the Statistics Korea pursuant to Article 22 of the Statistics Act (hereinafter
referred to as "Korean Standard Industrial Classification"), shall apply to the scope of
businesses specified in this Decree. <Amended on Dec. 30, 2011>
Article 5 (Agents) (1) A business owner may appoint an agent to conduct matters, to be
conducted under the Act and this Decree, on his or her behalf.
(2) Where a business owner appoints or dismisses an agent, he or she shall report such
appointment or dismissal to the Korea Workers' Compensation and Welfare Service
established under Article 10 of the Industrial Accident Compensation Insurance Act
(hereinafter referred to as "COMWEL").
CHAPTER II FORMATION AND TERMINATION OF INSURANCE RELATIONSHIP
Article 6 (Requirements for Blanket Application for Businesses) (1) "Requirements prescribed
by Presidential Decree" in Article 8 (1) 3 of the Act means construction business under the
sectors of the Korean Standard Industrial Classification. <Amended on Dec. 31, 2018>
(2) A business owner who intends to obtain approval for blanket application under the
former part of Article 8 (2) of the Act, shall file an application therefor with COMWEL.
(3) A business owner who intends to obtain approval to terminate the blanket application
relationship under the former part of Article 8 (3) of the Act, shall file an application
therefor with COMWEL seven days before the following insurance year.
Article 7 (Blanket Application of Contracted Businesses) (1) "Construction business or any

other business prescribed by Presidential Decree" in the main clause of Article 9 (1) of the
Act means construction business.
(2) A subcontractor can be deemed a business owner under the proviso of Article 9 (1) of
the Act if the subcontractor is: <Amended on Dec. 31, 2018; Feb. 18, 2020>
1. A constructor defined in subparagraph 7 of Article 2 of the Framework Act on the
Construction Industry;
2. A housing constructor registered under Article 4 of the Housing Act;
3. A constructor defined in subparagraph 3 of Article 2 of the Electrical Construction
Business Act;
4. An information and communications construction business entity defined in
subparagraph 4 of Article 2 of the Information and Communications Construction
Business Act;
5. A firefighting system business entity defined in Article 2 (1) 2 of the Firefighting System
Installation Business Act;
6. A cultural heritage repair business entity defined in subparagraph 5 of Article 2 of the
Act on Cultural Heritage Maintenance.
(3) Where a subcontractor is intended to be deemed a business owner under the proviso
of Article 9 (1) of the Act, a relevant primary contractor shall enter into a written contract
on the transfer of payment of insurance premiums (including a contract in electronic form)
with the subcontractor; and shall file an application with COMWEL for approval to deem
the subcontractor a business owner, within 30 days from the date the relevant
subcontracted construction project commences. <Amended on Jun. 8, 2021>
(4) COMWEL shall not grant approval to deem a subcontractor a business owner, if any of
the following grounds arises in connection with the subcontracted construction project
with respect to which the primary contractor has filed an application for approval to deem
the subcontractor a business owner pursuant to paragraph (3): <Amended on Jun. 29,
2012>
1. Where any occupational accident defined in subparagraph 1 of Article 5 of the Industrial
Accident Compensation Insurance Act occurs, during the period from 15 days after
commencement of the subcontracted construction project until the application for such
approval;
2. Where any occupational accident defined in subparagraph 1 of Article 5 of the Industrial
Accident Compensation Insurance Act occurs during the period from commencement of
the subcontracted construction project until the application for such approval; and
insurance benefits must be collected from the primary contractor in connection with such
accident pursuant to Article 26 (1) 1 of the Act.
Article 8 (Notice on Formation and Termination of Insurance Relationship) Where an

insurance relationship is formed or terminated, COMWEL shall notify the relevant business
owner of the formation or termination thereof without delay.
Article 9 (Reporting on Change in Insurance Relationship) Where any of the following matters
changes in an insured business, the relevant business owner shall report such change to
COMWEL within 14 days from the date the change occurs, pursuant to Article 12 of the
Act: Provided, That in cases falling under subparagraph 6, such report shall be filed within
14 days from the first day of the following insurance year:
1. Name and resident registration number of the business owner (the representative in
cases of a corporation);
2. Name and location of the business;
3. Type of the business;
4. Business registration number (including the corporate registration number in cases of a
corporation);
5. Period of business in cases of businesses with a fixed period, such as a construction
project or logging business;
6. Number of regular workforce, if any change occurs in relation to whether the business is
an enterprise eligible for preferential support referred to in Article 12 of the Enforcement
Decree of the Employment Insurance Act.
CHAPTER III INSURANCE PREMIUMS
Article 10 (Vicarious Payment of Insurance Premiums by Person Placing Order for

Construction Project) (1) The State, a local government, a public institution prescribed in
the Act on the Management of Public Institutions, or any other institution funded by the
State or a local government, may pay insurance premiums for an primary contractor on his
or her behalf with approval from COMWEL, if the insurance premiums are expressly
specified in the construction cost when it places an order for the relevant construction
project and if the primary contractor gives consent to such payment.
(2) A person who vicariously pays insurance premiums pursuant to paragraph (1) shall file a
report with COMWEL without delay, if any of the following matters changes:
1. Name and location of the person who vicariously pays the insurance premiums, as well
as the name of the representative;
2. Construction cost, construction period, and the details of the construction project.
(3) Where the vicarious payment of the insurance premiums becomes unnecessary or other
good causes exist, COMWEL may revoke its approval to vicariously pay the insurance
premiums, as prescribed by Ordinance of the Ministry of Employment and Labor.

(4) Upon revocation of its approval to vicariously pay the insurance premiums under
paragraph (3), COMWEL shall notify the person who vicariously pays the insurance
premiums and the relevant primary contractor of the revocation, without delay.
Article 11 (Determination of Ratio of Labor) (1) The method of determining the ratio of labor
referred to in Article 13 (6) of the Act (hereinafter referred to as "ratio of labor") shall be as
follows:
1. The ratio of labor for construction projects shall be determined and publicly notified by
the Minister of Employment and Labor based on the share, etc. of the total remuneration
calculated by aggregating each of the total remunerations paid to employees by
individual business owners operating a construction business for the three years before
June 30 of the year in which the point of time for calculation falls (hereinafter referred to
as "base insurance year"), in the total construction cost calculated by aggregating each of
the total construction costs of the same business owners; but the ratio of labor for
construction projects shall be determined by classifying it into the ratio of labor for
general construction projects and the ratio of labor for subcontracted construction
projects;
2. The ratio of labor for logging business shall be determined and publicly notified by the
Minister of Employment and Labor based on the share, etc. of the total remuneration
calculated by aggregating each of the total remunerations paid to employees by
individual business owners operating a logging business for the three years before June
30 of the base insurance year, in the total costs calculated by aggregating each of the
costs spent by the same business owners for logging works; but such ratio of labor shall
be determined based on the amount of remuneration paid for each unit logging volume.
(2) The method of determining an estimated total remuneration or the total remuneration
based on the ratio of labor for construction projects shall be as follows:
1. The estimated total remuneration shall be the amount calculated by multiplying the total
construction cost by the relevant ratio of labor: Provided, That where the estimated total
remuneration calculated based on the ratio of labor exceeds 90/100 of the contract price,
the estimated total remuneration shall be 90/100 of the contract price;
2. The total remuneration shall be the amount calculated by aggregating the total
remuneration paid to employees directly employed for the relevant construction project,
and the amount calculated by multiplying the sum of the subcontracted construction
costs (excluding the subcontracted construction cost of a subcontractor who has
obtained approval from COMWEL under the proviso of Article 9 (1) of the Act) by the
ratio of labor for subcontracted construction projects. The method shall be specified by
the following calculation formula:
Total remuneration = Total remuneration paid to employees directly employed for the
relevant construction project + {Sum of subcontracted construction costs (excluding the
subcontracted construction cost of a subcontractor who has obtained approval from
COMWEL under the proviso of Article 9 (1) of the Act) x Ratio of labor for subcontracted
construction projects}
(3) An estimated total remuneration or the total remuneration for logging business, shall
be the amount calculated by multiplying the logging volume by the relevant ratio of labor.
Article 12 (Employment Insurance Premium Rates) (1) The employment insurance premium
rates referred to in Article 14 (1) of the Act shall be as follows: <Amended on Mar. 30,
2011; Jun. 28, 2013; Sep. 17, 2019; Dec. 31, 2021>
1. Insurance premium rate for employment security and vocational skills development
programs: The insurance premium rate classified as follows:
(a) A business operated by an owner whose regular workforce is less than 150: 25/10,000;
(b) A business operated by an owner whose regular workforce is at least 150, which falls
within the scope of enterprises eligible for preferential support referred to in Article 12
of the Enforcement Decree of the Employment Insurance Act: 45/10,000;
(c) A business operated by an owner whose regular workforce is at least 150 but less
than 1,000, which does not fall under item (b): 65/10,000;
(d) A business operated by an owner whose regular workforce is at least 1,000, which
does not fall under item (b) or is directly operated by the State or a local government:
85/10,000;
2. Insurance premium rate for unemployment benefits: 18/1,000.
(2) For the purposes of paragraph (1) 1, the number of regular workforce shall be the
number calculated by aggregating the number of regular workforce in all the businesses
within the Republic of Korea operated by the relevant business owner: Provided, That in
cases of a business managing multi-family housing defined in Article 2 (1) 1 (a) of the
Multi-Family Housing Management Act, the number of regular workforce shall be
calculated for each business. <Amended on Aug. 11, 2016>
(3) For the purposes of paragraph (1) 1, the insurance premium rate for employment
security and vocational skills development programs applicable to a primary contractor,
shall apply to a subcontractor who becomes a business owner subject to the Act under the
proviso of Article 9 (1) of the Act: Provided, That where a subcontractor is deemed a
business owner subject to the Act under the proviso of Article 9 (1) of the Act, in relation
to individual businesses of a business owner who becomes subject to blanket application
under Article 8 of the Act, the insurance premium rate for employment security and
vocational skills development programs applicable to the business owner who is the
subcontractor, shall apply.
(4) Where a business is transferred or businesses are merged during the insurance year,
the insurance premium rate for employment security and vocational skills development
programs applied before the transfer or merger, shall apply to the transferred or merged
business only during the relevant insurance year, notwithstanding paragraphs (1) 1 and (2).
Article 13 (Public Notice of Industrial Accident Insurance Premium Rates) Where the Minister
of Employment and Labor has determined an insurance premium rate (hereinafter referred
to as "industrial accident insurance premium rate") for industrial accident compensation
insurance (hereinafter referred to as "industrial accident insurance") pursuant to Article 14
(3) of the Act, he or she shall publicly notify the types of applicable businesses and the
details thereof in the Official Gazette, a daily newspaper registered for nationwide
circulation under Article 9 (1) of the Act on the Promotion of Newspapers or any other
media.
Article 14 (Application of Industrial Accident Insurance Premium Rates) (1) Where the same
business owner operates at least two different types of businesses under Article 14 (3) of
the Act at a single place, the industrial accident insurance premium rate applicable to the
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main business with the largest number of employees, the highest total remuneration, etc.
(hereafter in this Article, referred to as "main business"), among the businesses, shall apply
to all the businesses operated at such place.
(2) The main business referred to in paragraph (1) shall be determined in the following
order:
1. A business with a large number of employees;
2. A business with a high total remuneration, if the number of employees is same or
unascertainable;
3. A business which manufactures products with high sales or provides services, if it is
impracticable to determine the main business under subparagraph 1 or 2.
Article 15 (Businesses Subject to Special Cases concerning Industrial Accident Insurance

Premium Rates) (1) "Business prescribed by Presidential Decree" in Article 15 (2) of the Act
means the following: <Amended on Sep. 3, 2014; Mar. 22, 2016; Dec. 26, 2017; Jun. 28,
2022>
1. A business subject to blanket application under Article 8 (1) or (2) of the Act, among
construction businesses, for which the total construction cost for the insurance year two
years preceding the relevant insurance year exceeds six billion won; and in such case, the
total construction cost shall be the amount calculated by excluding the cost of
construction executed by a subcontractor, who has obtained approval from COMWEL
under the proviso of Article 9 (1) of the Act, from the construction cost reported
pursuant to Article 11 (1) and (3) of the Act;
2. A business, other than a construction business and logging business, whose regular
workforce is at least 30; and in such case, the number of regular workforce shall be
calculated pursuant to Article 2 (1) 3 (a), based on a report filed under Article 16-10 (3)
through (5) of the Act, paragraph (7) of that Article, and Article 48-5 (2) of the Act and a
report and application filed under Article 125 (3) and (4) of the Industrial Accident
Compensation Insurance Act, but the calculation period shall be from July 1 of the year
preceding the base insurance year to June 30 of the base insurance year.
(2) Where a business owner fails to file a report under Articles 11 (1) and (3) and 16-10 (3)
through (5) of the Act, paragraph (7) of that Article, and Article 48-5 (2) of the Act, and
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Article 125 (3) of the Industrial Accident Compensation Insurance Act, or where matters are
falsely reported, COMWEL may calculate the total construction cost or the number of
regular workforce based on the facts, notwithstanding paragraph (1). <Amended on Mar.
22, 2016; Jun. 28, 2022>
(3) Where the type of business subject to the industrial accident insurance premium rate
referred to in paragraph (1) changes during the three years before June 30 of the base
insurance year, an individual performance rate referred to in Article 15 (2) of the Act
(hereinafter referred to as "individual performance rate") shall not apply to such business:
Provided, That where the actual conditions of major works of the relevant business, such as
machine equipment or working processes, are deemed unchanged even when the type of
business has changed, the relevant individual performance rate shall apply to such
business. <Amended on Mar. 22, 2016; Dec. 31, 2021>
(4) "Business prescribed by Presidential Decree" in Article 15 (5) of the Act means any of
the following businesses whose regular workforce is less than 50: <Newly Inserted on Dec.
30, 2013; Dec. 31, 2018; Dec. 31, 2021>
1. Manufacturing;
2. Forestry;
3. The following business out of the types of business for industrial accident insurance
premium rates determined under the former part of Article 14 (3) of the Act:
(a) Service business regarding sanitation and similar thereto;
(b) Sewerage business.
(5) The relevant insurance year applicable when the number of regular workforce is
calculated under paragraph (4), shall be the insurance year for which industrial accident
prevention activities referred to in Article 18-2 have been recognized. <Newly Inserted on
Dec. 30, 2013>
Article 16 (Insurance Balance Ratio to Apply Individual Performance Rates) "Case that
constitutes the ratio prescribed by Presidential Decree" in Article 15 (2) of the Act means
where the relevant ratio is more than 85/100 or not more than 75/100.
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Article 17 (Computation of Insurance Balance Ratio to Apply Individual Performance Rates)

(1) When the ratio of the amount of industrial accident insurance benefits to the insurance
premiums for industrial accident insurance (hereinafter referred to as "industrial accident
insurance premiums") is calculated pursuant to Article 15 (2) of the Act, the amount of the
industrial accident insurance premiums shall be the aggregate of the following amounts as
of June 30 of the base insurance year:
1. In cases of the base insurance year: The aggregate of the monthly insurance premiums
referred to in Article 16-3 (1) of the Act (hereinafter referred to as "monthly insurance
premiums") for the period from January to June (in cases of a business specified in
Article 19-2, the equivalent of 1/2 of the estimated insurance premium referred to in
Article 17 (1) of the Act (hereinafter referred to as "estimated insurance premiums"));
2. In cases of the two insurance years immediately preceding the base insurance year: The
aggregate of the insurance premiums calculated pursuant to Article 16-9 (1) or (2) of the
Act (hereinafter referred to as "settled insurance premiums") (in cases of a business
specified in Article 19-2, the aggregate of the finalized insurance premiums referred to in
Article 19 (1) of the Act (hereinafter referred to as "finalized insurance premiums"));
3. In cases of the insurance year three years preceding the base insurance year:
The amount calculated based on the following calculation formula: Settled insurance
premium or finalized insurance premium for the insurance year three years preceding the
base insurance year x 6/ (The total number of months during which the relevant insurance
relationship was maintained in the insurance year three years preceding the base insurance
year
(2) When the ratio of the amount of industrial accident insurance benefits to the industrial
accident insurance premium is calculated pursuant to Article 15 (2) of the Act, the amount
of industrial accident insurance benefits shall be the aggregate of the amounts of industrial
accident insurance benefits for which a payment decision (referring to an encumbrance;
hereinafter the same shall apply) was made from July 1 of the insurance year three years
preceding the base insurance year to June 30 of the base insurance year. In such case,
where the industrial accident insurance benefits decided to be paid are a disability
compensation annuity or survivors' compensation annuity, the payment of the disability
compensation annuity or survivors' compensation annuity shall be deemed decided when
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the first decision to pay the relevant annuity is made.

(3) When the aggregate of amounts of industrial accident insurance benefits is calculated
under the former part of paragraph (2), none of the following amounts of insurance
benefits shall be added: <Amended on Jun. 29, 2012; Mar. 22, 2016; Dec. 31, 2018>
1. The amount of a vocational rehabilitation benefit referred to in Article 72 of the
Industrial Accident Compensation Insurance Act;
2. The amount of an insurance benefit decided to be paid due to an accident caused by a
third person's act referred to in Article 87 (1) of the Industrial Accident Compensation
Insurance Act (excluding the amount of insurance benefits corresponding to the share for
which a third person's negligent conduct has not been recognized in a conclusive court
judgment, etc.);
3. The amount of an insurance benefit decided to be paid, for an occupational disease
referred to in Article 37 (1) 2 of the Industrial Accident Compensation Insurance Act;
4. The amount of an insurance benefit decided to be paid, for an accident that occurred
due to a natural disaster, power failure, or any other force majeure;
5. The amount of an industrial accident insurance benefit equivalent to the ratio of the
average wage for businesses where no accident has occurred, to the average wage
calculated pursuant to Article 24 (1) 2 of the Enforcement Decree of the Industrial
Accident Compensation Insurance Act, if any accident occurs for a part-time employee
referred to in subparagraph 2 of Article 23 of that Enforcement Decree.
(4) With respect to the amount of insurance benefits corresponding to the share, for which
a third person's negligent conduct has not been recognized in a conclusive court
judgment, etc., referred to in paragraph (3) 2, the date the court has made such conclusive
judgment, etc. shall be deemed the date the payment of such insurance benefits has been
decided. <Amended on Mar. 22, 2016>
(5) Where insurance benefits are calculated under the main clause of Article 36 (7), 54, or
67 of the Industrial Accident Compensation Insurance Act because the relevant average
wage is low if calculated only for businesses in which any accident has occurred, the
amount of such insurance benefits calculated shall be added pursuant to paragraph (2),
notwithstanding paragraph (3) 5. <Newly Inserted on Mar. 22, 2016>
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Article 18 (Calculation of Individual Performance Rates) (1) An industrial accident insurance

premium rate under Article 15 (2) of the Act shall be raised or lowered based on the
percentages specified in attached Table 1.
(2) In calculating individual performance rates pursuant to Article 15 (2) of the Act, an
accident that has happened to a worker of a contractor or a relevant contractor (referring
to a contractor or a relevant contractor under the Occupational Safety and Health Act;
hereafter in this Article the same shall apply) or to a worker of a temporary work agency
(referring to a temporary work agency under the Act on the Protection of Temporary
Agency Workers; hereafter in this Article the same shall apply) is any accident specified in
the subparagraphs of Article 15 (3) of the Act, the amount of the industrial accident
insurance benefits paid due to the accident shall be included in the amount of the
industrial accident insurance benefits of the contractee (referring to a contractee under the
Occupational Safety and Health Act; hereafter in this Article the same shall apply),
contractor, or user company (referring to a user company under the Act on the Protection
of Temporary Agency Workers; hereafter in this Article the same shall apply) as follows:
<Newly Inserted on Dec. 31, 2021>
1. The amount of the industrial accident insurance benefits paid due to an accident
prescribed in Article 15 (3) 1 of the Act: To be fully included in the amount of the
industrial accident insurance benefits of the contractee;
industrial accident insurance benefits of the contractor;
industrial accident insurance benefits of the contractee: Provided, That where a relevant
contractor violates the duties prescribed in Article 38 or 39 of the Occupational Safety
and Health Act in connection with an occurrence of the relevant occupational accident,
each half of the amount of the industrial accident insurance benefits paid due to the
accident shall be included in the amount of the industrial accident insurance benefits of
the contractee and the relevant contractor, respectively;
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industrial accident insurance benefits of the user company.
(3) "Business with a scale equal to or greater than that prescribed by Presidential Decree"
in Article 15 (4) of the Act means the following business: <Newly Inserted on Dec. 31,
2021>
1. A business referred to in Article 15 (1) 1;
2. A business, other than a construction business (excluding construction machinery
operation business) and logging business, whose regular workforce is at least 500; and in
such cases, the number of regular workforce shall be calculated pursuant to Article 2 (1)
3 (a), based on a report filed under Article 16-10 (3) through (5) and (7) of the Act and a
report and application filed under Article 125 (3) and (4) of the Industrial Accident
Compensation Insurance Act, and the calculation period shall be from July 1 of the year
preceding the base insurance year to June 30 of the base insurance year.
(4) “Threshold prescribed by Presidential Decree” in Article 15 (4) of the Act means three
persons. <Newly Inserted on Dec. 31, 2021>
(5) The standards for applying individual performance rates pursuant to Article 15 (4) of
the Act, taking into account the number of persons who died in a line-of-duty accident
and other similar factors, shall be as listed in attached Table 1-2. <Newly Inserted on Dec.
31, 2021>
(6) Where COMWEL has calculated an individual performance rate by applying Article 15
(2) through (5) of the Act, it shall without delay notify the relevant business owner of the
individual performance rate. <Amended on Dec. 31, 2021>
[Title Amended on Dec. 31, 2021]
Article 18-2 (Application of Industrial Accident Prevention Rate) (1) An accident prevention
activity under Article 15 (6) of the Act means the following activities: <Amended on Dec.
31, 2021>
1. Conducting risk assessment in relation to hazardous factors or risk factors caused by
buildings, machinery and apparatus, equipment, raw materials, gas, steam, dust, or
specific work behaviors or other duties of employees under Article 36 (1) of the
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Occupational Safety and Health Act;

2. Completing educational courses related to accident prevention determined and publicly
notified by the Minister of Employment and Labor; and formulating an accident
prevention plan to prevent accidents in a place of business.
(2) The rate of reduction of an industrial accident insurance premium rate (hereinafter
referred to as “rate of reduction”) for each accident prevention activity under paragraph (1),
shall be the rate computed based on the following relevant calculation formula, and the
resulting number shall be rounded off to the third decimal place:
1. In cases falling under paragraph (1) 1:
(20 x the number of days of recognition of accident prevention activities for the preceding
year) / (100 x 365)
2. In cases falling under paragraph (1) 2:
(10 x the number of days of recognition of accident prevention activities for the preceding
year) / (100 x 365)
(3) Where accident prevention activities under paragraph (1) 1 and 2 overlap (including
cases where the same accident prevention activities have been conducted at least twice),
the higher of the rates of reduction calculated by the formula under paragraph (2) 1 and 2
shall apply.
[This Article Wholly Amended on Jun. 8, 2021]
Article 18-3 (Recognition Period for Accident Prevention Activities) (1) The recognition period
for each category of accident prevention activities referred to in Article 15 (6) of the Act
shall be in accordance with the following classifications: <Amended on Dec. 31, 2018; Dec.
31, 2021>
1. In cases falling under Article 18-2 (1) 1: Three years from the date accident prevention
activities are recognized;
2. In cases falling under Article 18-2 (1) 2: One year from the date accident prevention
activities are recognized;
3. Deleted. <Jun. 8, 2021>
(2) The industrial accident prevention rate shall apply even when a business owner
recognized for accident prevention activities employs regular workforce exceeding the
number of regular workforce referred to in Article 15 (4), during the recognition period for
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accident prevention activities referred to in paragraph (1).

[This Article Newly Inserted on Dec. 30, 2013]
Article 18-4 (Period subject to Industrial Accident Prevention Rate) The period to which the
industrial accident prevention rate is applied under Article 15 (6) of the Act, shall be the
period from the insurance year following the year in which the date accident prevention
activities have been recognized falls, to the insurance year following the year in which the
date the recognition of accident prevention activities has been terminated or revoked
(excluding the case specified in Article 15 (8) 1 of the Act) falls. <Amended on Dec. 31,
2021>
Article 18-5 (Grounds for Exception to Revocation of Recognition of Accident Prevention

Activities) (1) "Accident prescribed by Presidential Decree" in the proviso of Article 15 (8) 2
of the Act means the following: <Amended on Dec. 8, 2020; Dec. 31, 2021>
1. An accident that occurs during an event under Article 30 of the Enforcement Decree of
the Industrial Accident Compensation Insurance Act;
2. An accident that occurs in a particular place under Article 31 of the Enforcement Decree
of the Industrial Accident Compensation Insurance Act;
3. An accident that occurs during medical care under Article 32 of the Enforcement Decree
of the Industrial Accident Compensation Insurance Act;
4. An accident caused by a third party's act under Article 33 of the Enforcement Decree of
the Industrial Accident Compensation Insurance Act;
5. An accident that occurs during commute to and from work under Article 35 of the
Enforcement Decree of the Industrial Accident Compensation Insurance Act;
6. Any other accident determined and publicly notified by the Minister of Employment and
Labor, which is not directly related to the duties of a business owner.
(2) "Where any other grounds prescribed by Presidential Decree exist" in Article 15 (8) 3 of
the Act means any of the following: <Amended on Dec. 31, 2018; Dec. 24, 2019; Dec. 31,
2021>
1. Where a place of business, for which the number of industrial accidents that occur, the
accident rate, rankings thereof, and others have been published pursuant to Article 10 of
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the Occupational Safety and Health Act during the recognition period for accident
prevention activities, which falls under Article 10 of the Enforcement Decree of that Act;
2. Where measures taken based on the risk assessment referred to in Article 18-2 (1) 1, fail
to meet the criteria determined and publicly notified by the Minister of Employment and
Labor;
3. Deleted. <Jun. 8, 2021>
Article 18-6 (Temporary Application of Industrial Accident Prevention Rate) (1) The activities
of a business owner falling under any of the following shall be deemed accident
prevention activities under Article 15 (6) of the Act until the deadline specified in the
relevant subparagraph: <Amended on Dec. 31, 2021>
1. Reducing working hours per week to 52 or less, pursuant to the standards determined
by the Minister of Employment and Labor: Until June 30, 2021;
2. Converting at least five days among the holidays under the subparagraphs (excluding
subparagraph 1) of Article 2 of the Regulations on Holidays of Government Offices and
alternative statutory holidays under Article 3 of that Decree into paid holidays, in
accordance with the standards determined by the Minister of Employment and Labor:
Until December 31, 2021.
(2) The rate of reduction rate by accident prevention activity under paragraph (1) shall be
the rate calculated according to the formula under Article 18-2 (2) 2, and shall be rounded
off to the nearest four decimal places.
(3) Where accident prevention activities under paragraph (1) or Article 18-2 (1) have been
conducted repeatedly, the rate of reduction shall apply according to the following
classification:
1. Where accident prevention activities under paragraph (1) 1 and 2 overlap (including
where the same accident prevention activities have been conducted at least twice): The
higher rate (where the same accident prevention activities have been conducted at least
twice, the corresponding rate of reduction shall apply) among the rates of reduction for
each accident prevention activity under paragraph (2);
2. Where accident prevention activities (including cases where a rate of reduction under
paragraph (1) 1 is applied as a result of repeated activities) under paragraph (1) 1 and
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accident prevention activities under Article 18-2 (1) 1 or 2 have been conducted: The rate
of reduction shall be calculated by adding the rate of reduction under paragraph (2) to
the rate of reduction calculated under the formula prescribed in Article 18-2 (1) or 2;
3. Where both accident prevention activities (including cases where a rate of reduction
under paragraph (1) 2 is applied as a result of repeated activities) under paragraph (1) 2
and accident prevention activities under Article 18-2 (1) 1 or 2 have been conducted: The
rate of reduction under paragraph (2) shall be calculated by adding the rate of reduction
under paragraph (2) to the rate of reduction calculated under the formula prescribed in
Article 18-2 (2) 1 or 2;
(4) The recognition period for each accident prevention activity under paragraph (1) shall
be the period from the date accident prevention activities are recognized to the date
specified in any subparagraph of paragraph (1).
(5) In any of the following cases, recognition of accident prevention activities shall be
revoked pursuant to Article 15 (8) 3 of the Act: <Amended on Dec. 31, 2021>
1. Where measures reducing the working hours under paragraph (1) 1 fail to meet the
standards determined by the Minister of Employment and Labor;
2. Where measures converting at least five holidays into paid holidays under paragraph (1)
2 fail to meet the standards determined by the Minister of Employment and Labor.
[This Article Newly Inserted on Jun. 8, 2021]
[Previous Article 18-6 moved to Article 18-7 <Jun. 8, 2021>]
Article 18-7 (Agency Entrusted with Duties) "Agency prescribed by Presidential Decree" in
Article 15 (11) of the Act means the Korea Occupational Safety and Health Agency
established under the Korea Occupational Safety and Health Agency Act. <Amended on
Dec. 31, 2021>
[Moved from Article 18-6 <Jun. 8, 2021>]
Article 19 (Withholding of Employment Insurance Premiums) Where a business owner intends

to withhold an insurance premium of employment insurance (hereinafter referred to as
"employment insurance premium") pursuant to Article 16 (1) of the Act, he or she shall
deduct the equivalent of the employment insurance premium to be borne by the relevant
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insured employee from the amount to be paid to such employee, based on the amount
calculated by aggregating the amount to be paid and the remunerations paid irregularly
after the immediately preceding regular payday, whenever the business owner pays
remuneration to such employee.
Article 19-2 (Businesses subject to Exclusion from Imposition and Collection of Monthly
Insurance Premiums) "Businesses prescribed by Presidential Decree, such as construction
business" in Article 16-2 (2) of the Act means the following businesses:
1. Construction business (excluding a construction equipment operation business);
2. Logging business, in forestry.
Article 19-3 (Methods of Calculating Average Monthly Remuneration) (1) The average
monthly remuneration for each worker or artist pursuant to the main clause of Article 16-3
(1) of the Act shall be an amount calculated according to the following classification and
reported by a business owner to COMWEL pursuant to Article 16-10 of the Act:
1. Where work or labor commenced in the year preceding the insurance year: The amount
obtained by dividing the total remuneration for the previous year by the number of
months in the previous year during which the work or labor was provided in the previous
year;
2. Where labor or work commenced in the relevant insurance year: The amount calculated
by dividing the total remuneration to be paid during one year from the date the work or
labor commenced by the number of months during which the work or labor has been
provided; Provided, That, where the period of a labor contract or a contract for culture
and arts services (hereinafter referred to as "contract for culture and arts services") under
Article 4-4 of the Artist Welfare Act is less than one year, the amount shall be calculated
by dividing the total remuneration to be paid during such contract period by the number
of months during which work or labor was provided.
(2) The period during which the average monthly remuneration calculated and reported
pursuant to paragraph (1) applies shall be as follows:
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1. In cases falling under paragraph (1) 1: From April each year to March of the following
year;
2. In cases falling under paragraph (1) 2: From the month in which the date of
commencement of work or labor by a worker or an artist falls to March of the following
year.
(3) "Persons prescribed by Presidential Decree, such as a daily hire employee" in the
proviso of Article 16-3 (1) of the Act means the following persons: <Amended on Jun. 8,
2021; Dec. 31, 2021; Jun. 28, 2022>
1. Daily workers under subparagraph 6 of Article 2 of the Employment Insurance Act
(hereinafter referred to as "daily hire employee");
2. Short-term artists;
3. Artists who meet the income standards under Article 104-5 (2) 2 of the Enforcement
Decree of the Employment Insurance Act;
4. Deleted; <Dec. 14, 2022>
5. Deleted; <Dec. 14, 2022>
6. Deleted. <Dec. 14, 2022>
(4) The average monthly remuneration under the proviso of Article 16-3 (1) of the Act shall
be the remuneration or the amount of remuneration paid by the relevant business owner
in the month preceding the month in which the monthly insurance premium is calculated.
<Amended on Dec. 14, 2022>
(5) Deleted. <Dec. 14, 2022>
(6) Deleted. <Dec. 31, 2021>
(7) Where the remuneration or the amount of remuneration is increased or decreased after
the average monthly remuneration is calculated pursuant to Article 16-3 of the Act, the
relevant business owner may report the changed average monthly remuneration to
COMWEL, as prescribed by Ordinance of the Ministry of Employment and Labor. In such
cases, COMWEL shall re-determine the average monthly remuneration and apply it, starting
with the month in which the remuneration or the amount of remuneration rises or falls.
<Amended on Jun. 8, 2021>
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[Previous Article 19-3 moved to Article 19-4 <Dec. 8, 2020>]
Article 19-4 (Grounds for Calculating Monthly Insurance Premiums on Daily Pro Rata Basis)
"Grounds prescribed by Presidential Decree, such as temporary leave of the employee" in
subparagraph 3 of Article 16-4 of the Act means any of the following: <Amended on Dec.
30, 2015>
1. Temporary layoff or temporary leave of an employee;
2. A maternity leave before and after childbirth, or a miscarriage or stillbirth leave referred
to in Article 74 (1) through (3) of the Labor Standards Act;
3. Any other grounds recognized by the Minister of Employment and Labor as a state in
which an employee does not provide labor.
[Title Amended on Sep. 24, 2021]
[Moved from Article 19-3; previous Article 19-4 moved to Article 19-5 <Dec. 8, 2020>]
Article 19-5 (Remuneration Excluded from Average Monthly Remuneration when Calculating
Insurance Premiums) (1) "Grounds prescribed by Presidential Decree, such as receipt of
closure allowances under Article 46 (1) of the Labor Standards Act" in Article 16-5 of the
Act means the grounds specified in any subparagraph of Article 19-4. <Amended on Dec.
8, 2020>
(2) The remuneration during the period during which the grounds under paragraph (1)
occur, shall be excluded from the average monthly remuneration or the total remuneration
when calculating the relevant industrial accident insurance premium.
[Moved from Article 19-4'; previous Article 19-5 moved to Article 19-7 <Dec. 8, 2020>]
Article 19-6 (Calculation of Employment Insurance Premiums for Artists) When calculating the
employment insurance premium pursuant to Article 16-9 (1) and (2) of the Act which is
applied mutatis mutandis in Article 48-2 (8) 2 of the Act, where the total remuneration for
each individual artist is lower than the sum of the standard remuneration on a monthly
basis under Article 3 (2) 3, the sum of the standard remuneration on a monthly basis shall
be the total remuneration for each artist. <Amended on Jun. 8, 2021; Dec. 31, 2021>
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Article 19-7 (Reporting on Total Remuneration) (1) Matters to be reported by a business

owner by March 15 each year pursuant to Article 16-10 (1) of the Act shall be as follows:
1. Names and resident registration numbers of employees, artists, or workers;
2. Total remuneration for each employee, artist, or worker during the preceding year;
3. Where a business owner hired new employees in the year preceding the insurance year,
the date of such employment (referring to the date of acquisition of insured status under
Article 13 of the Employment Insurance Act);
4. Where a business owner was newly provided with labor by artists in the year preceding
the insurance year, the date labor commenced (referring to the date of acquisition of
insured status under Article 13 (1) of Employment Insurance Act which is applied mutatis
mutandis in Article 77-5 (1) of that Act);
5. Where a business owner was newly provided with labor by workers in the year
preceding the insurance year, the date labor commenced (referring to the date of
acquisition of insured status under Article 13 (1) of the Employment Insurance Act which
is applied mutatis mutandis in Article 77-10 (1) of that Act);
6. Where a business owner transfers an employee to another place of business, the date
the employee is transferred (referring to the date of transfer under Article 9 of the
Enforcement Decree of the Employment Insurance Act);
7. Other matters prescribed by Ordinance of the Ministry of Employment and Labor, which
are necessary for calculating insurance premiums.
(2) Matters to be reported by a business owner where an insurance relationship is
terminated pursuant to Article 16-10 (2) of the Act shall be matters under paragraph (1) 1
and 3 through 5 and the total remuneration for each employee, artist, or worker for the
relevant year. <Amended on Jun. 8, 2021>
(3) Where a business owner newly hires an employee, enters into a contract for culture and
arts services with an artist, or enters into a labor contract with a worker pursuant to the
main clause of Article 16-10 (3) of the Act, matters to be reported shall be as follows:
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1. Names and resident registration numbers of employees, artists, or workers;

2. The average monthly remuneration for employees or artists under Article 19-3 (1) 2;
2-2. The amount of remuneration paid in the month during which labor commences;
2. Date the relevant employee is employed (referring to the date of acquisition of insured
status under Article 13 of the Employment Insurance Act);
4. Date labor commences (referring to the date of acquisition of insured status under
Article 77-5 (1) of the Employment Insurance Act);
5. The date labor by a worker commences (referring to the date of acquisition of insured
status under Article 77-6 (1) of the Employment Insurance Act).
(4) "Employees prescribed by Presidential Decree, such as those whose contractual work
hours are less than 60 hours for a month" in the proviso of Article 16-10 (3) of the Act
means employees exempt from application of employment insurance under Article 3 (1) of
the Enforcement Decree of the Employment Insurance Act and persons falling under the
items of subparagraph 2 of Article 3-3 of that Decree.
(5) Notwithstanding paragraphs (1) and (2), a report may be filed only on the total
remuneration of all the relevant employees, with respect to the employees falling under
paragraph (4).
(6) Matters to be reported by a business owner where he or she terminates an
employment relationship with an employee, pursuant to Article 16-10 (4) of the Act, shall
be as follows: <Amended on Jun. 8, 2021>
1. Names and resident registration numbers of the relevant employees, artists, or workers;
2. Total remunerations paid to the relevant employees, artists, or workers;
3. Date the employment relationship is terminated (referring to the date of loss of insured
status under Article 14 of the Employment Insurance Act);
4. The date labor by artists is terminated (referring to the date of loss of insured status
under Article 14 (1) of the Employment Insurance Act which is applied mutatis mutandis
in Article 77-5 (1) of that Act);
5. The date labor by workers is terminated (referring to the date of loss of insured status
under Article 14 (1) of the Employment Insurance Act which is applied mutatis mutandis
in Article 77-10 (1) of that Act).
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(7) "Ground prescribed by Presidential Decree, such as temporary leave of an employee,

artist, or worker or his or her transfer to another place of business" in Article 16-10 (5) of
the Act means the following: <Amended on Jun. 8, 2021>
1. Temporary layoff or temporary leave of an employee;
2. A maternity leave before and after childbirth, or a miscarriage/stillbirth leave under
Article 74 (1) through (3) of the Labor Standards Act;
3. A childcare leave under Article 19 of the Equal Employment Opportunity and Work-
Family Balance Assistance Act, or a reduction of working hours for the period of childcare
under Article 19-2 of that Act;
4. Transfer of an employee from the relevant business owner's place of business to another
place of business;
5. Change in the name or resident registration number of an employee, artist, or worker;
6. Change in the date an employee's temporary leave terminates or in the date temporary
layoff, etc. of an artist or worker terminates;
7. Where, because an artist or a worker is unable to provide labor for reasons of temporary
layoff, childbirth, miscarriage, or stillbirth, the business owner fails to pay remuneration.
(8) Matters to be reported by a business owner where any ground under the
subparagraphs of paragraph (7) arises, pursuant to Article 16-10 (5) of the Act, shall be as
follows: <Amended on Jun. 8, 2021>
1. Where the relevant employee falls under paragraph (7) 1 through 4 or 6: The following
matters:
1. Names and resident registration numbers of employees;
(b) Ground for Occurrence;
(c) Date of commencement or termination of the period during which no labor is
provided;
(d) Names and management numbers of the place of business to which employees have
been transferred (applicable only where a ground under paragraph (7) 4 exists);
2. Where an employee, artist, or worker falls under paragraph (7) 5: Details of the change;
3. Where an artist or a worker falls under paragraph (7) 6 or 7: The following matters:
(a) Name and resident registration number of the artist or worker;
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(b) Ground for Occurrence;

(c) Date of commencement and termination of the period during which no labor is
provided.
(9) A business owner who intends to report under paragraphs (1) through (3), (5), (6), or
(8), shall submit the report prescribed by Ordinance of the Ministry of Employment and
Labor.
[This Article Wholly Amended on Dec. 8, 2020]
Article 19-8 (Reporting on Total Remuneration in Writing) "Size prescribed by Presidential

Decree" in the proviso of Article 16-10 (8) of the Act means a business with less than 10
employees as at the end of the preceding year.
[Moved from Article 19-6 <Dec. 8, 2020>]
Article 19-9 (Payment of Insurance Premiums by Credit Card) (1) Deleted. <Jun. 27, 2017>
(2) "Insurance premium payment service provider prescribed by Presidential Decree" in
Article 16-12 (1) of the Act means any of the following institutions that provide payment
services by credit card, debit card, etc. (hereinafter referred to as "credit card, etc.")
through information and communications networks:
1. Korea Financial Telecommunications and Clearings Institute established with permission
from the Financial Services Commission pursuant to Article 32 of the Civil Act;
2. An institution designated by either COMWEL or the National Health Insurance Service
established under Article 13 of the National Health Insurance Act (hereinafter referred to
as the "Health Insurance Service") for each type of collection business entrusted thereto
pursuant to Article 4 of the Act, taking into account facilities, capabilities to perform
business, the amount of capital, etc.
(3) Payment service fees referred to in Article 16-12 (3) of the Act shall be approved by
COMWEL or the Health Insurance Service, comprehensively considering operating
expenses, etc. of insurance premium payment service providers. In such cases, the payment
service fees shall not exceed 10/1,000 of the amount paid.
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(4) COMWEL or the Health Insurance Service may determine matters necessary for paying
insurance premiums, etc. by credit card, etc.
Article 20 (Reporting and Payment of Estimated Insurance Premiums) Where a business

owner intends to pay an estimated insurance premium, he or she shall submit a report on
the estimated insurance premium to COMWEL and pay it based on a statement of
payment.
Article 21 (Application of Total Remuneration of Preceding Year) "Cases prescribed by

Presidential Decree" in the main clause of Article 17 (1) of the Act means where the
estimated total remuneration for the relevant insurance year is at least 70/100 but less
than 130/100 of the total remuneration for the preceding year.
Article 22 (Installment Payments of Estimated Insurance Premiums) (1) Installment payments

of the estimated insurance premium referred to in Article 17 (3) of the Act shall be made
quarterly, and the period for each quarter shall be classified as follows:
1. First quarter: From January 1 to March 31;
2. Second quarter: From April 1 to June 30;
3. Third quarter: From July 1 to September 30;
4. Fourth quarter: From October 1 to December 31.
(2) Notwithstanding paragraph (1), no estimated insurance premium shall be paid in
installments, in cases of the following businesses:
1. A business for which an insurance relationship is formed after July 1 of the relevant
insurance year;
2. A business with a fixed period, such as a construction project, which is less than six
months.
(3) Where an insurance relationship is formed during the insurance year, the first quarter
for installment payments of the relevant estimated insurance premium shall be classified as
follows:
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1. Where the insurance relationship is formed between January 2 and March 31: From the
date the insurance relationship is formed to June 30;
2. Where the insurance relationship is formed between April 1 and June 30: From the date
the insurance relationship is formed to September 30.
(4) The estimated insurance premium for each quarter shall be as follows:
1. The estimated insurance premium for each quarter specified in paragraph (1): A quarter
of the estimated insurance premium for the relevant year;
2. The estimated insurance premium for each quarter specified in paragraph (3): The
amount calculated by multiplying the estimated insurance premium for the relevant year,
by the ratio of the number of days for the relevant quarter to the total number of days
for the period from the date the insurance relationship is formed to the end of the year.
(5) A business owner who pays an estimated insurance premium in installments shall pay
the estimated insurance premium for the first quarter by the payment deadline referred to
in Article 17 (1) of the Act, and the estimated insurance premium for each quarter
thereafter by the 15th day of the middle month of each quarter.
(6) A business owner who intends to pay an estimated insurance premium in installments
pursuant to paragraphs (1) through (5), shall file an application therefor with COMWEL.
Article 23 (Request for Correction of Estimated Insurance Premiums) (1) A business owner
who intends to file an application to correct an estimated insurance premium pursuant to
Article 17 (5) of the Act, shall submit a request for correction stating the following matters:
1. Name and address/residence of the applicant;
2. Amount of the estimated insurance premium before correction;
3. Amount of the estimated insurance premium after correction;
4. Reason for requesting the correction;
5. Any other matters necessary for explaining the reason for requesting the correction and
grounds for calculation.
(2) COMWEL shall notify the applicant of the results of the request for correction of the
estimated insurance premium, within two months after receipt of the request for correction
referred to in paragraph (1).
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Article 24 (Adjustment of Insurance Premiums following Changes in Insurance Premium

Rates) (1) Where COMWEL has reduced an insurance premium pursuant to Article 18 (1) of
the Act, it shall notify the relevant business owner of the reduction, within 20 days from
the date it has decided to lower the insurance premium rate.
(2) Where the amount already paid by a business owner exceeds the amount to be paid by
the business owner as a result of the reduction of the insurance premium under paragraph
(1), COMWEL shall decide to allocate or return the erroneously paid amount pursuant to
Article 23 of the Act, and shall notify the business owner of its decision pursuant to Article
31 (3).
(3) Where COMWEL or the Health Insurance Service has increased an insurance premium
pursuant to Article 18 (1) of the Act, it shall notify the relevant business owner of the
payment of an additional insurance premium, specifying the payment deadline therefor.
<Amended on Aug. 31, 2012; Sep. 24, 2014>
(4) Upon receipt of notice of the additional payment of an insurance premium under
paragraph (3), the relevant business owner shall pay the increased insurance premium by
the payment deadline therefor: Provided, That where any justifiable grounds are deemed
to exist, COMWEL or the Health Insurance Service may extend the payment deadline by up
to 30 days only once.
Article 25 (Standard for Reducing Estimated Insurance Premiums) "Standard prescribed by

Presidential Decree" in Article 18 (2) of the Act means 30/100.
Article 26 (Reporting and Payment of Finalized Insurance Premiums) @Articles 20 and 23

shall apply mutatis mutandis to reporting and payment of finalized insurance premiums
under Article 19 (1) of the Act as well as to requests for correction of finalized insurance
premiums referred to in Article 19 (7) of the Act.
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Article 27 (Special Cases concerning Collection of Insurance Premiums) "Any ground

prescribed by Presidential Decree, such as where it is impracticable to obtain basic data,
including a statement of accounts, required for computing insurance premiums" in Article
20 of the Act means where a business owner fails to comply with a request made at least
twice by COMWEL for submitting basic data necessary for calculating insurance premiums,
such as a statement of accounts; or where supplementation of submitted data has been
requested because the data are significantly unreliable, but the data are not supplemented.
Article 28 (Objects Eligible for Subsidization for Employment Insurance Premiums) (1)
"Business the scale of which is less than that prescribed by Presidential Decree" in Article
21 (1) 1 of the Act means any of the businesses classified as follows: Provided, That any
public institution defined in subparagraph 1 of Article 2 of the Act on the Prevention of
Corruption and the Establishment and Management of the Anti-Corruption and Civil Rights
Commission shall be excluded herefrom: <Amended on Dec. 30, 2015; Jun. 27, 2017; Jun. 8,
2021; Dec. 14. 2022>
1. In cases of businesses for which insurance premiums are paid pursuant to Article 16-2
(1) of the Act, a business that meets all the following requirements: Provided, That in
cases of subsidizing employment insurance premiums to be borne by an artist or a
worker, the business of the relevant owner need not meet the following requirements:
(a) The number of employees among the insured defined in subparagraph 1 (a) of Article
2 of the Employment Insurance Act (hereinafter referred to as "insured employees")
which is calculated as prescribed by the Minister of Employment and Labor in the year
preceding the insurance year, in which the date of application for subsidization for
employment insurance premiums under Article 21 of the Act (hereinafter referred to as
"date of application for subsidization") falls, must be an average of less than 10
persons a month: Provided, That in cases of a business where the average monthly
number of insured employees for the year preceding the insurance year in which the
date of application for subsidization falls is at least 10 persons or a business for which
an insurance relationship is formed under Article 7 of the Act during the insurance
year in which the date of application for subsidization falls, the number of insured
employees shall be less than 10 persons during the three consecutive months
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immediately preceding the month in which the date of application for subsidization
falls (limited to the year in which the date of application for subsidization falls and
referring to the relevant period if three months have not passed since the date the
insurance relationship was formed);
(b) The number of insured employees as at the last day of the month (referring to the
relevant application date or reporting date, if an application for subsidization is filed
while applying for purchase of an employment insurance policy pursuant to Article 5
(2) of the Act or reporting the formation of an insurance relationship within the period
specified in Article 11 of the Act) in which the date of application for subsidization
falls, must be less than 10 persons;
(c) The number of insured employees as at the last day of each month in the relevant
insurance year after the commencement of subsidization for employment insurance
premiums, must not exceed 10 persons for three consecutive months;
2. In cases of businesses for which employment insurance premiums are reported and paid
pursuant to Article 16-2 (2) of the Act: A business that meets the requirements specified
in subparagraph 1 (a).
(2) Where the owner of a business falling under paragraph (1) grants any of the following
leaves, etc. (hereinafter referred to as "maternity leave before and after childbirth, etc.") to
its insured employees, the number calculated by deducting the number of insured
employees, who have been granted a maternity leave before and after childbirth, etc., from
the total number of its insured employees, shall be deemed the number of its insured
employees, during the period for the maternity leave before and after childbirth, etc.
<Newly Inserted on Dec. 30, 2015; Jun. 27, 2017>
1. A maternity leave before and after childbirth or a miscarriage/stillbirth leave referred to
in Article 74 (1) through (3) of the Labor Standards Act;
2. A childcare leave referred to in Article 19 of the Equal Employment Opportunity and
Work-Family Balance Assistance Act, or a reduction of working hours for the period of
childcare referred to in Article 19-2 of that Act.
(3) "Remuneration less than the amount prescribed by Presidential Decree" in Article 21 (1)
1 of the Act means where any of the following amounts for the relevant insured employee,
insured artist, or insured worker is less than the amount publicly notified by the Minister of
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Employment and Labor in consideration of the level of remuneration for employees, artists,
and workers engaged in a similar type of business, the conditions of labor market, etc., in
consultation with the Minister of Health and Welfare: <Amended on Dec. 30, 2015; Jun. 27,
2017; Dec. 8, 2020; Jun. 8, 2021; Dec. 31, 2021; Dec. 14, 2022>
1. In cases of a business for which insurance premiums are paid under Article 16-2 (1) of
the Act, the amount of monthly remuneration calculated based on the amount of
remuneration under the proviso of Article 48-3 (3) of the Act; the amount of monthly
remuneration calculated pursuant to Article 19-3 of this Decree; the amount of monthly
remuneration calculated under Article 56-6 (1) of this Decree; the monthly remuneration
paid as stated in a report on confirmation of the details of employment submitted under
the latter part of Article 7 (1) of the Enforcement Decree of the Employment Insurance
Act; or the monthly remuneration paid as stated in a report on confirmation of the
details of labor submitted under Article 104-6 (2), 104-12 (3), or 104-13 (3) of that
Decree;
2. In cases of a business for which insurance premiums are paid under Article 16-2 (2) of
the Act, the average monthly remuneration stated in an application for subsidization filed
under Article 29-3 (1) (referring to the amount calculated by dividing the total
remuneration stated in the application for subsidization, by the number of working days
of the relevant employee during the relevant insurance year, and then by multiplying the
resulting number by 30); or the monthly remuneration stated in a report on confirmation
of the details of employment submitted under the latter part of Article 7 (1) of the
Enforcement Decree of the Employment Insurance Act.
(4) "Property prescribed by Presidential Decree" in Article 21 (1) 2 of the Act means land,
buildings, housing, aircraft, or ships under Article 105 of the Local Tax Act. <Newly Inserted
on Jun. 27, 2017>
(5) "Standard prescribed by Presidential Decree" in Article 21 (1) 2 or 3 of the Act means
the standard determined and publicly notified by the Minister of Employment and Labor in
consideration of the economic conditions of Korea and abroad such as the inflation rate
and economic growth rates, the status of properties and income distribution of employees,
artists, and workers, relationship to other statutes or regulations, etc. in consultation with
the Minister of Health and Welfare. <Newly Inserted on Jun. 27, 2017; Jun. 8, 2021>
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Article 29 (Level of Subsidization for Employment Insurance Premiums) The level of

subsidization for the employment insurance premium under Article 21 of the Act shall be
publicly notified by the Minister of Employment and Labor within the scope of the
employment insurance premium borne by the relevant business owner, employee, artist,
and worker in consideration of the level, etc. of remuneration for the relevant employee,
artist, and worker in consultation with the Minister of Health and Welfare. <Amended on
Jun. 8, 2021>
Article 29-2 (Methods and Procedures for Subsidizing Businesses Which Pay Monthly
Insurance Premiums) (1) Where the owner of the relevant business, an employee, an artist,
or a worker intends to receive subsidies for employment insurance premiums under Article
21 of the Act, he or she shall file an application with COMWEL for subsidization for
employment insurance premiums, as prescribed by Ordinance of the Ministry of
Employment and Labor. <Amended on Dec. 30, 2015; Jun. 27, 2017; Dec. 31, 2018; Dec. 8,
2020; Jun. 8, 2021; Dec. 14, 2022>
(2) Upon receipt of an application under paragraph (1), COMWEL shall grant subsidies after
verifying whether the relevant business owner or labor platform operator (referring to the
labor platform operator under Article 77-7 (1) of the Employment Insurance Act;
hereinafter the same shall apply) has paid the monthly insurance premium by the deadline
under Article 16-7 of the Act each month; in such cases, COMWEL shall subsidize the
employment insurance premium from the month in which the date of application for
subsidization falls, to the end of the relevant insurance year; whereas if the relevant
business owner or labor platform operator fails to file any of the following reports by the
deadline, COMWEL shall subsidize the employment insurance premium from the month in
which the date the relevant report has been filed falls; and if an insured employee eligible
for subsidization is a daily hire employee short-term artist, or short-term worker, COMWEL
shall subsidize only the monthly insurance premiums for the persons listed in a report on
confirmation of the details of employment, a report on confirmation of the details of
provision of labor, or a statement of payment of wage and salary income which has been
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submitted by the relevant business owner or labor platform operator by the deadline
under the latter part of Article 7 (1) of the Enforcement Decree of the Employment
Insurance Act, by the deadline under Article 104-6 (2), 104-12 (3), or 104-13 (3) of that
Decree, or by the deadline under the proviso of Article 164 (1) of the Income Tax Act,
respectively: <Amended on Jun. 27, 2017; Dec. 8, 2020; Jun. 8, 2021; Dec. 31, 2021; Jun. 28,
2022; Dec. 14, 2022>
1. A report on the total remuneration under Article 16-10 (1) of the Act (excluding reports
on the total remuneration paid to workers);
2. A report on the acquisition of an insured status under Article 15 of the Employment
Insurance Act, for insured employees eligible for subsidization;
3. A report on the acquisition of insured status under Article 15 of the Employment
Insurance Act, which is applied mutatis mutandis in Article 77-5 (1) of that Act for an
insured artist who is eligible for subsidization (including reports filed by the person
placing an order or the primary contractor pursuant to Article 77-2 (3) of that Act);
4. A report on the acquisition of insured status under Article 77-7 (1) of the Employment
Insurance Act and a report on the acquisition of insured status under Article 15 that Act,
which is applied mutatis mutandis in Article 77-10 (1) of that Act, for an insured worker
eligible for subsidization.
(3) Notwithstanding paragraph (2), COMWEL shall not subsidize the employment insurance
premium under paragraph (2) for the month in which a business owner or labor platform
operator fails to file a report with COMWEL on the amount of monthly remuneration under
Article 56-6 (7) paid to the insured worker eligible for subsidization during the period of
subsidization for employment insurance premiums. <Newly Inserted on Jun. 8, 2021; Dec.
31, 2021; Dec. 14, 2022>
(4) Where a business receives subsidies for employment insurance premiums as of the end
of the insurance year and the average monthly number of insured employees during the
period of subsidization for the insurance premiums in the relevant insurance year is less
than 10 persons, such business shall be deemed a business which files an application for
subsidization under paragraph (1) on January 1 of the following insurance year and
receives subsidies. <Amended on Jun. 27, 2017; Jun. 8, 2021>
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(5) Where a business fails to meet the requirements under Article 28 (1) 1 (c) and thus, fails
to receive subsidies for employment insurance premiums, the relevant business owner shall
not file an application for subsidization under paragraph (1) until the end of the relevant
insurance year. <Amended on Jun. 27, 2017; Jun. 8, 2021>
[Title Amended on Jun. 27, 2017]
Article 29-3 (Method and Procedures for Subsidizing Businesses Which Report and Pay
Employment Insurance Premiums) (1) Where an insured employee who works in a business
falling under Article 28 (1) 2 intends to receive subsidies for the relevant employment
insurance premium because he or she meets the requirements specified in Article 21 of the
Act, the owner of the business or the insured employee shall file an application for
subsidization for the employment insurance premium as prescribed by Ordinance of the
Ministry of Employment and Labor, after the owner of the business reports and pays the
employment insurance premium to COMWEL by the deadline specified in Article 19 of the
Act. <Amended on Dec. 31, 2018>
(2) Upon receipt of an application for subsidization under paragraph (1), COMWEL shall
calculate and subsidize the amount to be subsidized, for the employment insurance
premium reported and paid by the relevant business owner pursuant to Article 19 of the
Act: Provided, That where the business owner fails to report an insured status under Article
15 of the Employment Insurance Act by the deadline in relation to an insured employee
eligible for subsidization, COMWEL shall subsidize the employment insurance premium for
such person from the date his or her insured status is reported; and where an insured
employee eligible for subsidization is a daily hire employee, COMWEL shall subsidize only
the employment insurance premiums for the persons listed in a report on confirmation of
the details of employment for the month for which such report has been submitted by the
business owner by the deadline under the latter part of Article 7 (1) of the Enforcement
Decree of the Employment Insurance Act or a statement of payment of wage and salary
income which has been submitted by the business owner by the deadline under the
proviso of Article 164 (1) of the Income Tax Act. <Amended on Dec. 8, 2020; Dec. 31, 2021;
Jun. 28, 2022>
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Article 30 (Recovery of Subsidies for Employment Insurance Premiums) (1) Where any of the
following grounds arises in relation to a business subsidized with employment insurance
premiums, COMWEL shall recover the amount of subsidies classified as follows, pursuant to
Article 21-2 of the Act: <Amended on Dec. 30, 2015; Jun. 27, 2017; Jan. 7, 2020; Dec. 8,
2020>
1. Where the relevant business has received subsidies by filing an application by fraud or
other improper means although it failed to meet the requirements for subsidization when
it applied for subsidization: The total amount subsidized;
2. Where the relevant business is verified as having continuously received subsidies, even
when the number of its insured employees as at the last day of each month during the
relevant insurance year exceeded 10 persons for three consecutive months after the
commencement of subsidization for the employment insurance premiums: The amount
subsidized after the month following the third month;
3. Where the amount of the average monthly remuneration for an employee or an artist
eligible for subsidization calculated based on the total remuneration for the relevant
employee and artist, which has been reported by the relevant business owner pursuant
to Article 16-10 (1) or (4), exceeds 110/100 of the amount publicly notified by the
Minister of Employment and Labor under Article 28 (3) (limited to where the employee or
artist eligible for subsidization is newly employed or labor thereby commences during
the insurance year): The total amount of subsidies for the employee or artist;
4. Any other cases where it is confirmed a person ineligible for subsidization has received
subsidies: The amount erroneously subsidized.
(2) Where a ground arises to recover a subsidy under paragraph (1), COMWEL shall notify
the recipient of the subsidy of such fact, and then shall notify him or her of the amount to
be recovered and shall collect it. <Amended on Dec. 31, 2021>
(3) "Amount prescribed by Presidential Decree" in the proviso of Article 21-2 (1) of the Act
means 3,000 won. <Newly Inserted on Sep. 24, 2014>
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Article 30-2 (Grounds for Reducing Insurance Premiums following Natural Disaster) (1) "Any
other particular ground prescribed by Presidential Decree" in the former part of Article 22-
2 (1) of the Act means a fire, explosion, disaster caused by war, or any other similar
disaster. <Amended on Jul. 2, 2019>
(2) The reduction ratio in the latter part of Article 22-2 (1) of the Act shall be 30/100 of the
insurance premium and other money collectable.
Article 30-3 (Amount of Insurance Premiums to be Reduced when Report is Filed through
Information and Communications Network) Where a business owner reports on the total
remuneration or the estimated insurance premium through the information and
communications network for employment and industrial accidents under the main clause
of Article 22-2 (2) of the Act (excluding where the report is filed through an insurance
business agency referred to in Article 45 (1)), COMWEL may reduce an employment
insurance premium of 5,000 won and an industrial accident insurance premium of 5,000
won.
Article 30-4 (Amount of Insurance Premiums to be Reduced for Automatic Transfer) Where a
business owner pays the monthly insurance premium or the estimated insurance premium
by automatic transfer pursuant to Article 22-2 (3) of the Act (including cases where
automatic transfer is made tied to a credit card), COMWEL may reduce the monthly
employment insurance premium and the monthly industrial accident insurance premium by
250 won, respectively; or reduce the estimated employment insurance premium and the
estimated industrial accident insurance premium by 250 won, respectively, each quarter.
Article 30-5 Deleted. <Dec. 8, 2020>
Article 31 (Allocation and Return of Overpaid Insurance Premiums and Interest thereon) (1)
Deleted. <Mar. 27, 2007>
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(2) Where a business owner has erroneously paid any insurance premium or other money
collectable or receives insurance benefits pursuant to Article 89 of the Industrial Accident
Compensation Insurance Act, he or she may request COMWEL to allocate the amount
erroneously paid or the insurance benefits, to the insurance premium or other money
collectable for the following year. <Amended on Sep. 29, 2010>
(3) Where COMWEL has decided to preferentially allocate the insurance premium, etc.
erroneously paid or insurance benefits, to the insurance premium or other money
collectable or to return any residual money to the relevant business owner pursuant to
Article 23 (1) through (3) of the Act, it shall notify the business owner of such decision.
<Amended on Sep. 29, 2010>
(4) "Interest rate prescribed by Presidential Decree" in the provisions, with the exception of
the subparagraphs, of Article 23 (4) of the Act means the interest rate of the additional
refund of national taxes referred to in Article 43-3 (2) of the Enforcement Decree of the
Framework Act on National Taxes. <Amended on Sep. 29, 2010; Jun. 29, 2012>
Article 31-2 (Return of Overpaid Employment Insurance Premiums to Employees) (1) "Ground
prescribed by Presidential Decree" in Article 23 (5) of the Act means any of the following:
1. Registration upon completion of liquidation of a corporation;
2. Where COMWEL deems it impossible to return premiums to a business owner due to
the discontinuance of business.
(2) "Amount prescribed by Presidential Decree" in the proviso of Article 23 (6) of the Act
means 3,000 won.
[This Article Newly Inserted on Jan. 7, 2020]
Article 32 (Exceptions to Collection of Additional Dues) "Cases prescribed by Presidential

Decree" in the proviso of Article 24 (1) of the Act means any of the following:
1. Where the amount of additional dues is less than 3,000 won;
2. Where the total remuneration or the finalized insurance premium referred to in Article
16-10 (1) or (2) of the Act is not reported due to a natural disaster or any other
extenuating circumstances recognized by the Minister of Employment and Labor.
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Article 33 (Collection of Arrears) "Cases prescribed by Presidential Decree" in Article 25 (4) of

the Act means any of the following:
1. Where arrears, additional dues, or insurance benefits collected under Article 26 of the
Act are overdue;
2. Where any insurance premium or other money collectable is overdue due to a natural
disaster or any other extenuating circumstances recognized by the Minister of
Employment and Labor.
Article 34 (Standards for Collecting Industrial Accident Insurance Benefits) (1) The insurance
benefits referred to in Article 26 (1) 1 of the Act shall be collected for the categories of
medical care benefits; temporary layoff benefits; disability benefits; nursing benefits;
survivors' benefits; or injury and disease compensation pensions, in connection with an
accident that occurs during the period from the date following the deadline for reporting
the purchase of an insurance policy to the date such report is filed; and the amount to be
collected shall be the equivalent of 50/100 of the insurance benefits (the amount shall not
exceed five times the industrial accident insurance premium the business owner should
have paid during the period he or she was negligent in reporting the purchase of an
insurance policy), the payment of which has been determined in connection with an
accident that occurs during the period in which the relevant business owner neglected to
report the purchase of the insurance policy: Provided, That the collection of such insurance
benefits shall be limited to the insurance benefits for which a cause to claim benefits arises
during the period until the last day of the month in which the first anniversary from the
commencement date of medical care (the date an accident occurs, if the relevant person
dies at the same time as the accident occurs) falls. <Amended on Dec. 26, 2017>
(2) The insurance benefits referred to in Article 26 (1) 2 of the Act shall be collected for the
categories of medical care benefits; temporary layoff benefits; disability benefits; nursing
benefits; survivors' benefits; or injury and disease compensation pensions, in connection
with an accident that occurs during the period from the day following the payment
deadline for the monthly insurance premium or the estimated insurance premium (the
payment deadline for each quarter, in cases of installment payments referred to in Article
17 (3) of the Act) to the day preceding the date the relevant insurance premium is paid;
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and the amount to be collected shall be the equivalent of 10/100 of the insurance benefits
for which a cause to claim benefits arises during the period from the date an accident
occurs to the day preceding the date the relevant insurance premium is paid (the amount
shall not exceed five times the industrial accident insurance premium the business owner
should have paid during the period he or she was negligent in paying industrial accident
insurance premiums): Provided, That no insurance benefits shall be collected in any of the
following cases: <Amended on Dec. 26, 2017>
1. Where the ratio of the insurance premium to be paid, to the monthly insurance
premium for the relevant year that must be paid by the date an accident has occurred,
exceeds 50/100;
2. Where the ratio of the insurance premium to be paid, to the estimated insurance
premium that must be paid for the relevant year (in cases of installment payments, the
ratio of the insurance premium to be paid, to the estimated insurance premium that
must be paid by the quarter during which an accident has occurred) exceeds 50/100.
(3) Where the insurance benefits are collected pursuant to paragraph (1) or (2), if the
insurance benefits decided to be paid are a disability compensation annuity or survivors'
compensation annuity, the payment of the disability compensation annuity or survivors'
compensation annuity shall be deemed decided on the date a cause to claim benefits first
arises.
(4) Where a cause specified in Article 26 (1) 1 of the Act concurs with a cause specified in
Article 26 (1) 2 of the Act, only the money collectable with a higher collection rate of
insurance benefits shall be collected, during the period of concurrence.
(5) Where insurance benefits are paid to a part-time employee referred to in subparagraph
2 of Article 23 of the Enforcement Decree of the Industrial Accident Compensation
Insurance Act, the insurance benefits shall be collected pursuant to paragraphs (1) through
(4), based on the insurance benefits corresponding to the ratio of the average wage
computed for businesses, in which any accident occurs, to the average wage calculated
under Article 24 (1) 2 of that Enforcement Decree: Provided, That where such insurance
benefits are calculated under the main clause of Article 36 (7), 54, or 67 of the Industrial
Accident Compensation Insurance Act because the relevant average wage is low if it is
computed based on the average wage only for the businesses in which any accident
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occurs, such insurance benefits shall be collected based on the amount of the insurance
benefits calculated. <Newly Inserted on Mar. 22, 2016>
Article 35 (Collection of Insurance Benefits from Industrial Accident Insurance Policyholders)

When giving notice of the payment of all or part of the industrial accident insurance
benefits pursuant to Article 26 (2) of the Act, COMWEL shall ensure that the payment
deadline shall be at least 30 days after the date such notice is received.
Article 36 Deleted. <Mar. 27, 2007>
Article 37 (Request for Vicarious Implementation of Public Auction) (1) Where the Health
Insurance Service requests Korea Asset Management Corporation established under Article
6 of the Act on the Act on the Establishment of Korea Asset Management Corporation
(hereinafter referred to as "Korea Asset Management Corporation") to publicly auction
seized property on its behalf, under the former part of Article 28 (2) of the Act, it shall
send Korea Asset Management Corporation a request for vicarious implementation of a
public auction specifying the following matters: <Amended on Mar. 24, 2014; Jun. 8, 2021>
1. Name and address/residence of the relevant defaulter;
2. Type, quantity, quality, and location of property for public sale;
3. Details of, and payment deadline for, insurance premiums and other money collectable
which relate to seizure;
4. Any other matters necessary for vicariously implementing a public auction of seized
property.
(2) Upon requesting the vicarious implementation of a public auction under paragraph (1),
the Health Insurance Service shall notify the relevant defaulter; the owner of collateral; the
person who has a right to lease on a deposit basis, a pledge right, a mortgage, or any
other right to relevant property; or the person who keeps seized property of such fact
without delay.
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Article 38 (Delivery of Seized Property) (1) When requesting the vicarious implementation of
a public auction pursuant to Article 37 (1), the Health Insurance Service may deliver
property, which it occupies or has requested a third party to keep, to Korea Asset
Management Corporation: Provided, That with respect to property that it has requested a
third party to keep, the delivery of a custody certificate of relevant property issued by the
third party may be in lieu of the delivery of such property.
(2) When Korea Asset Management Corporation receives seized property pursuant to
paragraph (1), it shall prepare a statement of transfer and receipt of such property.
Article 39 (Request for Cancellation of Vicarious Implementation of Public Auction) (1) Where
any property exists which is not sold by public auction within two years after receipt of a
request for vicarious implementation of a public auction, Korea Asset Management
Corporation may require the Health Insurance Service to cancel its request for vicarious
implementation of a public auction of such property.
(2) Upon receipt of a request for the cancellation under paragraph (1), the Health
Insurance Service shall comply with such request, unless there is a compelling reason not
to do so.
Article 40 (Details about Vicarious Implementation of Public Auction) Except as otherwise

expressly provided for in this Decree, matters necessary for public auctions vicariously
implemented by Korea Asset Management Corporation under the former part of Article 28
(2) of the Act, shall be determined by the Health Insurance Service after consultation with
Korea Asset Management Corporation.
Article 40-2 (Value of Inherited Property) (1) The value of inherited property referred to in
Article 28-3 (1) of the Act and the former part of Article 28-3 (2) of the Act, shall be the
remainder after deducting the total amount of liabilities and inheritance tax to be imposed
or paid because of the relevant inheritance, from the total amount of properties inherited.
(2) The value of the total amount of assets and the total amount of liabilities referred to in
paragraph (1), shall be assessed based on the assessment methods specified in Articles 60
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through 66 of the Inheritance Tax and Gift Tax Act.

Article 40-3 (Reporting on Representative of Heirs) (1) A report on the representative of heirs
referred to in the latter part of Article 28-3 (2) of the Act, shall be filed in writing stating
the representative's name and address/residence and other necessary matters, within 30
days from the date inheritance commences.
(2) Where the report referred to in the latter part of Article 28-3 (2) of the Act is not filed,
the Health Insurance Service may designate any of the relevant heirs as their
representative. In such cases, the Health Insurance Service shall send each heir a document
stating its intention to designate a representative, without delay.
Article 40-4 (Grounds for Exclusion from Disclosure of Personal Information of Persons in
Arrears with Large Amount or in Habitual Arrears) (1) Where the Health Insurance Service
discloses personal information, etc. of a defaulter under the main clause of Article 28-6 (1)
of the Act, it shall disclose the name, trade name (including the name of the relevant
corporation), age and address of the defaulter, the type, payment deadline and amount of
arrears, the outline of default, etc.; and where the defaulter is a corporation, the
representative of the corporation shall also be disclosed.
(2) "Any other ground prescribed by Presidential Decree, such as partial payment of the
amount in arrears" in the proviso of Article 28-6 (1) of the Act means any of the following:
1. Where at least 30/100 of the insurance premium in arrears, other money collectable, and
expenses for disposition on default (hereinafter referred to as "amount in arrears") has
been paid in the relevant insurance year;
2. Where the defaulter is in the grace period of collection after the collection of the
amount in arrears is deferred following a decision to grant authorization for a
rehabilitation plan referred to in Article 243 of the Debtor Rehabilitation and Bankruptcy
Act; or pays the amount in arrears according to the payment schedule specified in the
rehabilitation plan;
3. Where the Deliberative Committee on Disclosure of Insurance Premium Information
established under Article 28-6 (2) of the Act deems that disclosure of the defaulter's
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personal information is not actually beneficial, such as where the relevant business suffers
a serious crisis due to a significant property loss caused by a disaster, etc.
(3) Where the Health Insurance Service notifies a person subject to disclosure of personal
information, etc. of defaulters that he or she is subject to the disclosure pursuant to Article
28-6 (3) of the Act, it shall urge him or her to pay the amount in arrears; and where the
relevant person falls under the grounds for exclusion from disclosure of personal
information, etc. specified in the proviso of Article 28-6 (1) of the Act, it shall guide him or
her on the submission of relevant explanatory materials.
Article 40-5 (Composition and Operation of Deliberative Committee on Disclosure of

Insurance Premium Information) (1) The Deliberative Committee on Disclosure of Insurance
Premium Information established under Article 28-6 (2) of the Act (hereinafter referred to
as the "Committee") shall be comprised of 11 members, including one Chairperson.
(2) A standing director in charge of relevant affairs, among executive officers of the Health
Insurance Service, shall serve as the Chairperson of the Committee; and members of the
Committee shall be appointed or commissioned by the President of the Health Insurance
Service from among the following persons:
1. One official of COMWEL;
2. Three officials of the Health Insurance Service;
3. One public official of Grade III or IV of the Ministry of Employment and Labor, who is in
charge of collection affairs concerning employment insurance and industrial accident
compensation insurance;
4. One public official of Grade III or IV of the National Tax Service;
5. Four persons with extensive knowledge of and experience in law, accounting, or social
insurance.
(3) The term of office of each committee member referred to in paragraph (2) 5 shall be
two years.
(4) Meetings of the Committee shall commence with the attendance of a majority of all
incumbent members, including the Chairperson; and resolutions shall be adopted with the
consent of a majority of the members present.
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(5) Except as provided in paragraphs (1) through (4), matters necessary for composing and
operating the Committee shall be prescribed by the Health Insurance Service.
Article 40-6 (Application Mutatis Mutandis of the Enforcement Decree of the Framework Act
on National Taxes) @Articles 18 through 23 of the Enforcement Decree of the National Tax
Collection Act shall apply to the provision of security for payment to defer a disposition on
default of any insurance premium and other money collectable. In such cases, "security for
tax payment" shall be construed as "security for payment"; "national tax", as "insurance
premium"; "tax guarantee insurance policy", as "insurance policy for guarantee of
payment"; "Commissioner of the National Tax Service", as "Minister of Employment and
Labor"; "head of a tax office" or "head of the competent tax office", as "Health Insurance
Service"; "taxpayer", as "business owner"; "letter of guarantee of tax payment", as "security
for payment"; "written guarantee of tax payment", as "written guarantee of payment";
"security for tax payment", as "security for payment"; "any national tax and forced
collection charge", as "any insurance premium, other money collectable and expenses for
disposition on default"; "tax guarantee insurer", as "payment guarantee insurer"; and "tax
guarantor", as "payment guarantor," respectively. <Amended on Feb. 17, 2021; Jun. 8,
2021>
Article 41 (Write-Off of Money Collectable) (1) "Cases prescribed by Presidential Decree" in

Article 29 (1) 3 of the Act means any of the following:
1. Where the whereabouts of the relevant defaulter are unknown;
2. Where the relevant defaulter has no property; or it has been verified that no balance is
expected after the estimated value of the defaulter's total property, which is subjected to
a disposition on default, is allocated to expenses for disposition on default;
3. Where it has been verified that no balance is expected after the relevant defaulter's total
property, which is subjected to a disposition on default, is allocated to discharging
obligations, such as national taxes or local taxes which take precedence over insurance
premiums and other money collectable;
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4. Where a company in arrears is exempt from insurance premiums, etc. pursuant to Article
251 of the Debtor Rehabilitation and Bankruptcy Act.
(2) Where the Health Insurance Service intends to take a disposition on default pursuant to
paragraph (1) 1, it shall inquire with the competent Si/Gun or tax office or any other
agency to investigate and verify the relevant defaulter's whereabouts or property: Provided,
That this shall not apply where the amount in arrears is less than 100,000 won.
Article 41-2 (Request for Data on Default or Write-Off) (1) A person who requests data on
the personal information, amount in arrears, or amount written off, of defaulters or persons
whose amount in arrears is written off (hereinafter referred to as "data on default, etc.")
pursuant to Article 29-2 (1) of the Act, shall submit to the Health Insurance Service a
document specifying the following matters:
1. The requester's name and address;
2. Details of the data on default, etc. requested, and the purpose of using the data.
(2) Upon receipt of a request for data on default, etc. under paragraph (1), the Health
Insurance Service may provide the data by an electronic file prepared under Article 41-4 (1)
or in writing.
(3) Where the Health Insurance Service provides data on default, etc. pursuant to
paragraph (2), if a cause arises to pay an amount in arrears or to cancel a disposition on
default, it shall notify the requester of such fact, within 15 days from the date such cause
arises.
(4) Matters necessary for requesting and providing data on default, etc. under paragraphs
(1) through (3), shall be determined by the Health Insurance Service.
Article 41-3 (Grounds for Exclusion from Provision of Data on Default or Write-Off) "Ground
prescribed by Presidential Decree, such as deferment of a disposition on default" in the
proviso, with the exception of the subparagraphs, of Article 29-2 (1) of the Act means any
of the following:
1. Where the Health Insurance Service defers a disposition on default for the defaulter
falling under Article 29-2 (1) 1 or 2 of the Act (hereafter in this Article, referred to as
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"defaulter");
2. Where the Health Insurance Service deems that the defaulter is unable to pay the
amount in arrears due to any of the following reasons:
(a) Where his or her property is significantly lost due to a disaster or theft;
(b) Where his or her business suffers a significant loss or serious crisis.
Article 41-4 (Preparing Data Files on Default or Write-Off) (1) The Health Insurance Service
may prepare data on default, etc. by an electronic file.
(2) Matters necessary for arranging and managing data on default, etc. prepared by an
electronic file pursuant to paragraph (1), shall be determined by the Health Insurance
Service.
Article 42 (Settlement and Payment of Industrial Accident Insurance Premiums and Charges)
COMWEL or the Health Insurance Service shall settle the accounts for industrial accident
insurance premiums collected or paid pursuant to Article 31 (5) of the Act; charges referred
to in Article 9 of the Wage Claim Guarantee Act; and allotted charges imposed on persons
specified in Article 31 (1) 1 of the Asbestos Injury Relief Act (including the amount in
arrears and additional dues for each allotted charge) each month, to transfer such
insurance premiums and charges to the Industrial Accident Compensation Insurance and
Prevention Fund established under Article 95 of the Industrial Accident Compensation
Insurance Act (hereinafter referred to as the "Industrial Accident Compensation Insurance
and Prevention Fund"); the Wage Claim Guarantee Fund established under Article 17 of the
Wage Claim Guarantee Act (hereinafter referred to as the "Wage Claim Guarantee Fund");
and to the Asbestos Injury Relief Fund established under Article 24 of the Asbestos Injury
Relief Act (hereinafter referred to as the "Asbestos Injury Relief Fund).
Article 43 (Accounting Agencies for Insurance Premiums) The President of COMWEL or the
President of the Health Insurance Service may appoint a revenue collection officer for the
Industrial Accident Compensation Insurance and Prevention Fund, the Wage Claim
Guarantee Fund, the Asbestos Injury Relief Fund, and the Employment Insurance Fund
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established under Article 78 of the Employment Insurance Act (hereinafter referred to as

the "Employment Insurance Fund"), from among standing directors of COMWEL or the
Health Insurance Service; and may appoint an official in charge of receipts and
disbursements of the Industrial Accident Compensation Insurance and Prevention Fund, the
Wage Claim Guarantee Fund, the Asbestos Injury Relief Fund, and the Employment
Insurance Fund, from among officials of COMWEL or the Health Insurance Service, to have
them conduct the affairs of collecting insurance premiums and other money collectable.
Article 43-2 (Service of Documents) Where COMWEL or the Health Insurance Service intends
to serve a document on insurance premiums and other money collectable under the Act
by mail pursuant to Article 32 (2) of the Act, it may do so by general mail.
CHAPTER IV INSURANCE BUSINESS AGENCIES
Article 44 (Insurance Business Agencies) "Corporation, certified public labor practitioner, or

tax accountant meeting the standards prescribed by Presidential Decree" in the former part
of Article 33 (1) of the Act means any of the following persons: <Amended on Sep. 24,
2014>
1. A corporation that has obtained authorization or permission from the competent
administrative agency, or has filed a registration, etc. with such agency pursuant to
relevant statutes;
2. A person registered under Article 5 of the Certified Public Labor Attorney Act, who has
engaged in the duties referred to in Article 2 of that Act for at least two years;
3. A person registered under Article 6 of the Certified Tax Accountant Act and performing
the duties referred to in Article 2 of that Act for at least two years, who has completed
the education prescribed by the Minister of Employment and Labor.
Article 45 (Scope of Business Owners Permitted to Delegate Insurance Business) (1) A

business owner who is a policyholder under Articles 5, 48-2 (1), and 48-3 (1) of the Act
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may delegate insurance business to an organization, corporation, certified public labor

attorney, or tax accountant (hereinafter referred to as "insurance business agency")
authorized by COMWEL in order to conduct insurance business on its behalf under Article
33 (1) of the Act. <Amended on Sep. 24, 2014; Dec. 31, 2018; Dec. 8, 2020; Jun. 8, 2021>
(2) Deleted. <Dec. 31, 2018>
(3) Where insurance business is delegated by a business owner referred to in paragraph (1)
or delegation of insurance business is terminated, the relevant insurance business agency
shall report such fact to COMWEL, within 14 days from the date insurance business is
delegated or terminated.
Article 46 (Scope of Insurance Business subject to Delegation) The scope of business

permitted to be delegated to an insurance business agency under the latter part of Article
33 (1) of the Act, shall be as follows:
1. A report on the total remuneration, etc. referred to in Article 16-10 of the Act;
2. A report on the estimated insurance premium and finalized insurance premium;
3. Business concerning the management of eligibility of the insured for employment
insurance;
4. A report on the formation, change, or termination of an insurance relationship;
5. Any other business concerning insurance that business owners must report to a local
labor office or COMWEL.
Article 47 (Authorization for Insurance Business Agencies) (1) Where it is intended to conduct
insurance business on behalf of business owners pursuant to Article 33 (2) of the Act, the
relevant person shall submit an application for authorization stating the details of such
business, the area subject to delegation, etc. to COMWEL, along with the following
documents: <Amended on Sep. 24, 2014>
1. If the person is a corporation specified in subparagraph 1 of Article 44: A copy of a
document verifying that the person has obtained authorization or permission from the
competent administrative agency or has filed a registration, etc. with such agency;
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2. If the person is an individual specified in subparagraph 2 or 3 of Article 44: A copy of a

document verifying that the person falls under subparagraph 2 or 3 of Article 44;
3. If the person is a corporation or organization: A copy of the relevant articles of
incorporation or rules;
4. A copy of the rules (hereinafter referred to as "rules on the management of delegated
insurance business") to be used when a contract for delegation of insurance business is
concluded with business owners.
(2) The rules on the management of delegated insurance business shall include the
following matters:
1. Procedures for delegating the management of insurance business as well as for
terminating such delegation;
2. Method and procedures for managing insurance business;
3. Method and procedures for keeping accounts by the relevant insurance business agency;
4. Matters concerning the management of eligibility of the insured for employment
insurance, as well as the management of an employment relationship with employees
subject to industrial accident insurance;
5. Matters concerning reporting on the total remuneration and insurance premiums, as well
as the liability to pay the same.
(3) Where a corporation or organization intends to be authorized to conduct insurance
business on behalf of business owners pursuant to Article 33 (2) of the Act, its articles of
incorporation, rules, etc. shall specify that such corporation or organization can conduct
insurance business on behalf of business owners.
(4) "Matters prescribed by Presidential Decree, such as the area subject to delegation" in
Article 33 (3) of the Act means the following:
1. Area subject to delegation;
2. Rules on the management of delegated insurance business.
(5) Where an insurance business agency intends to change any matters authorized
pursuant to Article 33 (3) of the Act, it shall file an application for authorization with
COMWEL seven days before the date it intends to change such matters; and where it
intends to discontinue business delegated pursuant to Article 33 (4) of the Act, it shall
report discontinuance thereof to COMWEL 30 days before the date it intends to
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discontinue such business.

Article 48 (Period of Restricting Authorization of Insurance Business Agencies) (1) "Period ...
as prescribed by Presidential Decree" in Article 33 (6) of the Act means the period
classified as follows: <Amended on Dec. 14, 2022>
1. Where a report on discontinuance of all business is filed under Article 33 (4) of the Act:
Three months: Provided, That where a report on discontinuance of all business is filed
during the period when procedures for revoking authorization are underway due to a
reason specified in any of the subparagraphs of Article 33 (5) of the Act (referring to the
period from the time when prior notice of the relevant disposition is given under Article
21 of the Administrative Procedures Act before a determination of whether authorization
is revoked is made), the following classification shall apply:
(a) Where prior notice of revocation of authorization is given due to the reason specified
in Article 33 (5) 1 of the Act: One year;
(b) Where prior notice of revocation of authorization is given due to any reason specified
in subparagraphs 2 through 4 of Article 33 (5) of the Act: Six months;
2. Where authorization is revoked due to the reason specified in Article 33 (5) 1 of the Act:
One year;
3. Where authorization is revoked due to any reason specified in subparagraphs 2 through
4 of Article 33 (5) of the Act: Six months.
(2) Upon revocation of its authorization for an insurance business agency pursuant to
Article 33 (5) of the Act, COMWEL shall notify the insurance business agency and the
business owner who has delegated insurance business thereto of the revocation without
delay. <Amended on Dec. 14, 2022>
Article 49 (Hearings) Where COMWEL intends to revoke its authorization for an insurance
business agency pursuant to Article 33 (5) of the Act, it shall hold a hearing.
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Article 50 (Notice by Insurance Business Agencies) Where an insurance business agency

receives a notice, etc. on the payment of any insurance premium and other money
collectable under the Act, pursuant to Article 34 of the Act, it shall notify the relevant
business owner of such fact without delay.
Article 51 (Keeping of Books by Insurance Business Agencies) (1) An insurance business

agency shall prepare and keep the following books for at least three years, pursuant to
Article 36 of the Act: <Amended on Sep. 24, 2014>
1. A book on the management of collection business for each business owner who has
delegated insurance business;
2. Deleted; <Sep. 24, 2014>
3. A book on the management of insurance business other than collection business, such
as reporting on the insured by business, and relevant documents;
4. Documents relating to delegation of insurance business between the insurance business
agency and business owners;
5. Deleted; <Sep. 24, 2014>
6. Deleted. <Sep. 24, 2014>
(2) Any document specified in paragraph (1) may be kept as an electronic document
defined in subparagraph 1 of Article 2 of the Framework Act on Electronic Documents and
Transactions. <Amended on Aug. 31, 2012.>
Article 52 (Subsidization for Insurance Business Agencies) (1) COMWEL may grant any of the
following subsidies (hereinafter referred to as "subsidies for vicarious execution of
insurance business") to insurance business agencies pursuant to Article 37 of the Act:
Provided, That where taxable income of a business owner who has delegated insurance
business to an insurance business agency (referred to taxable income under the Corporate
Tax Act or the Income Tax Act) is at least the amount determined and publicly notified by
the Minister of Employment and Labor, COMWEL shall not provide subsidies for vicarious
execution of insurance business: <Amended on Jun. 8, 2021>
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1. Where an insurance business agency delegated with insurance business by a business

owner, whose regular workforce is less than 30, pays insurance premiums and other
money collectable, the relevant subsidies (hereinafter referred to as "subsidies for
vicarious execution of collection business");
owner, whose regular workforce is less than 30, manages insurance business, such as
managing the insured for employment insurance or industrial accident insurance and
reporting the total remuneration, the relevant subsidies (hereinafter referred to as
"subsidies for vicarious management, etc. of the insured");
owner, whose regular workforce is less than 30, reports the formation of an insurance
relationship for employment insurance or industrial accident insurance, the relevant
subsidies (hereinafter referred to as "subsidies for facilitation of application").
(2) Subsidies for vicarious execution of insurance business shall be granted in compliance
with the standards determined by the Minister of Employment and Labor in consideration
of the past payment performance of insurance premiums and other money collectable of
the business owner who has delegated insurance business, the scale of his or her business,
the past performance of management of the insured such as the acquisition and forfeiture
of an insured status, the period of delegation, etc.; but subsidies for vicarious execution of
collection business shall be granted semiannually, and subsidies for vicarious management,
etc. of the insured and subsidies for facilitation of application shall be granted quarterly.
(3) Where an insurance business agency reports discontinuance of business during the
insurance year pursuant to Article 33 (4) of the Act, the past payment performance of
insurance premiums and other money collectable referred to in paragraph (2), shall be
calculated based upon the past performance of insurance premiums and other money
collectable paid during the period from the first day of the relevant half-year to the 15th
day of the middle month of the quarter in which the date of discontinuance falls; but the
amount paid by the relevant business owner, who has delegated insurance business, under
a disposition on default taken pursuant to Article 28 of the Act shall be excluded
therefrom.
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(4) The period of delegation referred to in paragraph (2) shall be calculated from the date
the relevant insurance business agency reports delegation of insurance business to
COMWEL pursuant to Article 45 (3).
(5) Where an insurance business agency intends to receive subsidies for vicarious execution
of insurance business, it shall file an application for payment of such subsidies with
COMWEL, as prescribed by Ordinance of the Ministry of Employment and Labor, after the
last day (referring to the date of discontinuance, if discontinuance of business has been
reported pursuant to Article 33 (4) of the Act) of each half-year, for subsidies for vicarious
execution of collection business and after the last day of each quarter, for subsidies for
vicarious management, etc. of the insured and subsidies for facilitation of application.
Article 53 (Restrictions on Subsidization for Insurance Business Agencies) (1) Where an

insurance business agency incurs any loss to collection of insurance premiums and other
money collectable, COMWEL may reduce the relevant subsidies for vicarious execution of
collection business and subsidies for vicarious management, etc. of the insured by the
equivalent of such loss.
(2) Where an insurance business agency fails on at least two occasions to comply with a
corrective order issued by the head of the competent employment security agency for
neglecting to file a report, etc. on the acquisition or forfeiture of an insured status for
employment insurance, COMWEL shall reduce the subsidies for vicarious management, etc.
of the insured for such insurance business agency by 50/100; and where an insurance
business agency fails to do so on at least three occasions, COMWEL shall not grant any
subsidies for vicarious management, etc. of the insured to such insurance business agency.
Article 54 (Bearing Subsidies for Vicarious Execution of Insurance Business) (1) Subsidies for
vicarious execution of collection business shall be borne by the Employment Insurance
Fund and the Industrial Accident Compensation Insurance and Prevention Fund, for the
share of the employment insurance and industrial accident insurance in the amount paid
by a business owner who has delegated insurance business.
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(2) Each half of the subsidies for facilitation of application and the subsidies for vicarious
management, etc. of the insured, shall be borne by the Employment Insurance Fund and
the Industrial Accident Compensation Insurance and Prevention Fund, respectively:
Provided, That where relevant business is limited to employment insurance or industrial
accident insurance, all of such subsidies shall be borne by the Employment Insurance Fund
or the Industrial Accident Compensation Insurance and Prevention Fund.
Article 54-2 (Scope of Data subject to Request for Provision) "Data prescribed by Presidential
Decree" in the former part of Article 40 (1) of the Act means the following data:
<Amended on Jun. 1, 2015; Dec. 30, 2015; Jun. 27, 2017; Dec. 31, 2018; Jan. 7, 2020; Dec. 8,
2020; Jun. 8, 2021; Jun. 28, 2022>
1. Data on reports by workplaces; and data on the monthly insurance contributions for the
employees insured and individually insured persons under the National Health Insurance
Act;
2. Data on reports by workplace-based insured persons and individually insured persons;
and data on the imposition of monthly pension premiums under the National Pension
Act;
3. Data on remuneration, amount of remuneration, average monthly remuneration, those
eligible for remuneration under the Act, and the following data necessary to verify
whether subsidies have been provided to insurance business agencies:
(a) Data on business registration, the total amount in the statement of tax bases,
electronic tax invoices, or sum table of tax invoices out of the general taxable person's
value-added tax report under the Value-Added Tax Act;
(b) Data on reports on global income in the reports on the status of withholding,
statement of payments of wages and salary income, and in the preliminary and final
returns on the tax base for global income tax, resident's statement of payment of
business income and other income and simplified statement of payment, or statement
of submission of tax information by places of business provider, etc. under the Income
Tax Act;
(c) Data on remuneration or the amount of remuneration in the standard statement of
profit or loss or net profit or loss of a corporation, whose insurance business is
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delegated to an insurance business agency under the Corporate 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 Firefighting 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;
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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. Deleted; <Jun. 8, 2021>
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;
19-2. Data on the registration of bonded transportation business entities, etc. under the
Customs Act;
19-3. Data on the owners and drivers of hazardous material transport vehicles and
information on the operation thereof under the Framework Act on Logistics Policies;
19-4. Data on transporters of hazardous substances under the Act on the Safety Control of
Hazardous Substances;
19-5. Data on the registration of freight motor vehicles and special motor vehicles under
the Motor Vehicle Management Act;
19-6. Data on permission to collect and transport industrial wastes under the Wastes
Control Act;
19-7. Data on permission to operate trucking transport business under the Trucking
Transport Business Act and data about the transport or freight forwarding performance
of transport business operators;
19-8. Data on a person who transports, transporter, or transport information of hazardous
chemical substances under the Chemical Substances Control Act;
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19-9. Data proving artistic activities under subparagraph 2 of Article 2 of the Artist Welfare
Act and Article 2 of the Enforcement Decree of that Act;
19-10. Data relating to the registration of the following persons:
(a) Insurance solicitors under the Insurance Business Act or the Postal Savings and
Insurance Act;
(b) Solicitors of credit card members under the Specialized Credit Finance Business Act;
(c) Loan solicitors under the Act on Registration of Credit Business and Protection of
Finance Users;
19-11. Data related to reporting on the number of working days of beneficiaries under the
Act on the Employment Improvement of Construction Workers (including data on
reporting using electronic cards under Article 13 (4) of that Act);
19-12. Data on purchase of insurance by software business entities and software engineers
under the Software Promotion Act;
19-13. Data on the registration of the qualification for the interpretation and guide of
tourists under the Tourism Promotion Act;
19-14. Data on reports on school buses for children under the Road Traffic Act;
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
that Act;
(d) Data on persons engaging in self-supporting labor activities under Article 15 of the
National Basic Living Security Act.
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CHAPTER V SUPPLEMENTARY PROVISIONS
Article 55 (Reporting, Submission, and Inspection) (1) "Cases prescribed by Presidential

Decree" in Articles 44 and 45 (1) of the Act means the following:
1. Where it is necessary to ascertain an insurance relationship, such as whether an
insurance relationship is formed, changed or terminated;
2. Where it is necessary to ascertain matters related to calculating and collecting insurance
premiums, such as the number of employees, total remuneration, and types of business;
3. Where it is necessary to ascertain whether an insurance business agency has managed
insurance business unlawfully or unduly, or neglected to manage such business;
4. Where it is necessary to ascertain the facts in relation to payment of subsidies for
vicarious execution of insurance business.
(2) The request for reports on, or submission of, relevant documents referred to in Article
44 of the Act, shall be made in writing.
Article 56 (Delegation and Entrustment of Authority) (1) The Minister of Employment and
Labor shall delegate his or 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. <Newly Inserted on Dec. 30,
2013; Dec. 31, 2021>
(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: <Amended on Dec. 30, 2013>
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.
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Article 56-2 (Approval for Budgets and Business Operation Plans) (1) Where the Health
Insurance Service intends to obtain approval from the Minister of Employment and Labor
for a budget for the following fiscal year pursuant to Article 46-2 (1) of the Act, it shall
submit a budget request and prospectus according to the budget to him or her by May 31
each year.
(2) Where the Health Insurance Service intends to obtain approval from the Minister of
Employment and Labor for a business operation plan pursuant to Article 46-2 (1) of the
Act, it shall formulate and submit the business operation plan to him or her without delay
after the budget approved under paragraph (1) is finalized.
(3) Where the Health Insurance Service intends to amend the budget and business
operation plan approved under paragraphs (1) and (2), it shall submit a document stating
the grounds for, and details of, the amendment to the Minister of Employment and Labor
to obtain his or her approval.
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 or her, along with the following documents:
1. Statements of financial position (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.
Article 56-4 (Reporting on Status of Collection of Insurance Premiums) The Minister of

Employment and Labor may require the Health Insurance Service to report, in writing, the
status of insurance premiums, other money collectable, etc. for the preceding month it has
collected, by the end of each month, pursuant to Article 46-2 (3) of the Act.
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Article 56-5 (Special Cases concerning Employment Insurance for Artists) "Money and goods
prescribed by Presidential Decree" in Article 48-2 (2) of the Act means non-taxable income
under subparagraph 2 or 5 of Article 12 of the Income Tax Act and necessary expenses
calculated according to the methods determined and publicly notified by the Minister of
Employment and Labor.
(2) The employment insurance premium rate under the former part of Article 48-2 (3) of
the Act shall be 16/1,000. <Amended on Jun. 8, 2021; Dec. 31, 2021>
(3) The upper limit of employment insurance premiums for an artist under the latter part of
Article 48-2 (3) of the Act shall be the amount publicly notified by the Minister of
Employment and Labor not exceeding 10 times the average employment insurance
premiums of the policyholders for the year before the year preceding that in which the
insurance premiums are imposed. <Newly Inserted on Jun. 8, 2021>
(4) For each payment of the amount of remuneration under Article 48-2 (2) to an artist
under the latter part of paragraph (4) of that Article, a business owner shall withhold the
amount equivalent to the employment insurance premium to be borne by the artist, from
the amount of the remuneration paid plus the amount of remuneration paid separately
after the immediately preceding date of payment stipulated in a contract for culture and
arts services. <Amended on Jun. 8, 2021>
(5) A person placing an order or primary contractor shall pay an amount equivalent to the
employment insurance premium for an artist who has reported the acquisition of his or her
insured status by withholding the amount from the original contract amount or
subcontract amount to be paid to the primary contractor or subcontractor under Article
48-2 (7) of the Act. In such cases, the employment insurance premium to be withheld shall
be calculated for each artist. <Amended on Jun. 8, 2021>
(6) Except as provided in paragraphs (1) through (5), the provisions classified as follows
shall apply mutatis mutandis to the employment insurance relationship, etc. of artists:
1. Articles 5, 8 and 9 with regard to the formation, termination, etc. of an employment
insurance relationship for the artist;
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2. Articles 19-4, 19-9, and 24 with regard to the calculation, imposition, etc. of employment
insurance premiums for the artist;
3. Articles 30-2 through 30-4, 31, 31-2, 33, 37 through 40, 40-2 through 40-6, 41, and 41-2
through 41-4 with regard to the reduction of employment insurance premiums for,
payment and refund of overpaid insurance premiums to the artists, collection and
overdue notice of arrear:
4. Articles 43-2 and 55 with regard to the service, report, investigation, etc. of documents
relating to the employment insurance premiums for artists and other money collectable
under the Act;
Article 56-6 (Special Cases concerning Employment Insurance for Workers) (1) The amount of
monthly remuneration for a worker under Article 48-3 (2) of the Act shall be calculated
based on the amount of remuneration paid by the relevant business owner to the worker
for the month during which the business owner is provided with labor: Provided, That
where a business owner or labor platform operator fails to file a report on the amount of
monthly remuneration under paragraph (7), the amount of such monthly remuneration
shall be the amount of monthly remuneration for the relevant worker specified in a report
on the acquisition of insured status under Article 104-11 (3) or (4) or 104-13 (1) of the
Enforcement Decree of the Employment Insurance Act, a report on conclusion of a labor
contract under Article 19-7 (3) of this Decree, or a report under paragraph (7) of this
Article, whichever is filed most recently. <Newly Inserted on Dec. 14, 2022>
(2) "Money and goods prescribed by Presidential Decree" in the main clause of Article 48-3
(3) of the Act means non-taxable income under subparagraph 2 or 5 of Article 12 of the
Income Tax Act and necessary expenses calculated according to the methods determined
and publicly notified by the Minister of Employment and Labor. <Amended on Dec. 14,
2022>
(3) "Occupational categories prescribed by Presidential Decree" in the proviso of Article 48-
3 (3) of the Act means occupational categories within which a worker falling under Article
104-11 (1) 10 of the Enforcement Decree of the Employment Insurance Act, subparagraph
11 (a) through (f) of that paragraph, or subparagraph 17 of that paragraph performs his or
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her duties. <Amended on Jun. 28, 2022; Dec. 14, 2022>

(4) The employment insurance premium rate under the former part of Article 48-3 (4) of
the Act shall be 16/1,000, and the employment insurance premium to be borne by a
worker and a business owner shall be the amount calculated by multiplying the amount of
monthly remuneration for the relevant worker by 1/2 of the employment insurance
premium rate. <Amended on Dec. 31, 2021; Dec. 14, 2022>
(5) The upper limit of the employment insurance premium to be borne by a worker under
the latter part of Article 48-3 (4) of the Act shall be an amount publicly notified by the
Minister of Employment and Labor not exceeding 10 times the average amount of
employment insurance premiums of policyholders in the year before the year in which the
employment insurance premiums are imposed. <Amended on Dec. 14, 2022>
(6) Whenever a business owner pays an amount of remuneration under Article 48-3 (3) of
the Act to a worker pursuant to the latter part of Article 48-3 (6), the amount equivalent to
the employment insurance premium to be borne by the worker shall be subtracted from
the amount of the remuneration paid plus the amount of remuneration separately paid
after the immediately preceding payment date specified in the labor contract. <Amended
on Dec. 14, 2022>
(7) A business owner or labor platform operator shall file a report with COMWEL on the
details of labor provided by a worker and the amount of his or her monthly remuneration
under Article 48-3 (5) of the Act by the end of the month following the month in which
the date of provision of labor falls, as prescribed by Ordinance of the Ministry of
Employment and Labor. <Newly Inserted on Dec. 14, 2022>
(8) Except as provided in paragraphs (1) through (7), the provisions classified as follows
shall apply mutatis mutandis to employment insurance relationships, etc., for each worker:
1. Articles 5, 8, and 9 with regard to the formation, termination, etc., of an employment
insurance relationship for a worker;
2. Articles 19-4, 19-9, and 24 with regard to the calculation, imposition, etc. of employment
insurance premiums for a worker;
3. Articles 30-2 through 30-4, 31, 31-2, 33, 37 through 40, 40-2 through 40-6, 41, 41-2
through 41-4 with regard to the reduction of employment insurance premiums,
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appropriation and refund of overpaid insurance premiums, and the collection and
overdue notice of employment insurance premiums and arrears;
4. Articles 43-2 and 55 with regard to the service, reporting, investigation, etc. of
documents regarding the employment insurance premiums and other money collectable
from workers under the Act.
[Previous Article 56-6 moved to Article 56-7 <Jun. 8, 2021>]
Article 56-7 (Special Cases concerning Labor Platform Operators) (1) “Data or information
prescribed by Presidential Decree, such as the number of times labor is provided and the
price for the provision of labor” in the former part of Article 48-4 (2) of the Act means the
following data or information:
1. The following data or information regarding a labor contract:
(a) The commencement date or the expiration date of the labor contract;
(b) The number of times labor is provided, and the number of days labor is provided;
(c) The amount of monthly remuneration (in cases of short-term workers, referring to the
amount of money received in return for labor);
2. The following data or information regarding the owner of a labor-providing business:
(a) The name of the business owner (in cases of a corporation, referring to its
representative);
(b) The business registration number (in cases of a corporation, including the corporate
registration number);
(c) The name and address of the place of business;
(d) The commencement date and the expiration date of a contract for the use of a labor
platform under Article 48-4 (1) of the Act;
3. The following data or information regarding a worker:
(a) The name and occupational category of the worker;
(b) The resident registration number of the worker (in cases of a foreigner, referring to
the alien registration number).
(2) A labor platform operator shall pay the monthly insurance premium for the relevant
month to be borne by a worker and the owner of a labor-providing business pursuant to
Article 48-4 (3) of the Act by the 10th day of the following month.
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(3) Where a labor platform operator falls under any of the following cases, COMWEL may
grant subsidies from the Employment Insurance Fund to the labor platform operator to
help him or her cover some of the expenses incurred in fulfilling obligations related to
insurance business pursuant to Article 48-4 (7) of the Act: <Newly Inserted on Dec. 14,
2022>
1. Where he or she files a report on the amount of monthly remuneration for a worker by
the deadline under Article 48-3 (5) of the Act or Article 56-6 (7) of this Decree;
2. Where he or she pays the amount of the employment insurance premium to be borne
by a worker and the owner of a labor-providing business by the deadline under Article
48-4 (3) of the Act;
3. Where he or she files a report on a workers' acquisition, etc. of insured status by the
deadline under Article 77-7 (1) of the Employment Insurance Act.
(4) Where a labor platform operator intends to receive subsidies under paragraph (3), he or
she shall file an application for subsidies with COMWEL, as prescribed by Ordinance of the
Ministry of Employment and Labor. <Newly Inserted on Dec. 14, 2022>
(5) The amount of subsidies under paragraph (3) shall be calculated and paid on a
quarterly basis in accordance with the standards determined and publicly notified by the
Minister of Employment and Labor, taking into account records on the fulfillment of the
obligations of a labor platform operator related to insurance business and other matters.
<Newly Inserted on Dec. 14, 2022>
Article 56-8 (Self-Employed Persons Eligible for Employment Insurance) "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: <Amended
on Jun. 28, 2013; Dec. 30, 2015; Dec. 19, 2017; Jun. 25, 2019; Jun. 28, 2022>
1. The self-employed person shall fall under either of the following cases as at the time he
or she applies for the purchase of employment insurance:
(a) Where he or she actually operates business after filing for business registration under
Article 168 (1) of the Income Tax Act or Article 8 of the Value-Added Tax Act;
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(b) Where he or she operates business determined and publicly notified by the Minister
of Employment and Labor, such as running a home-based child care center defined in
subparagraph 5 of Article 10 of the Child Care Act, with a taxpayer code number
assigned under Article 168 (5) of the Income Tax Act;
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).
Article 56-9 (Employment Insurance Premium Rates for Self-Employed Persons) (1) The
employment insurance premium rates under 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 under paragraph (1) is raised or lowered, COMWEL
shall increase or reduce employment insurance premiums for self-employed persons.
Article 56-10 (Application Mutatis Mutandis) @Articles 31, 33, 37 through 40, 40-6, 41, and
43-2 shall apply mutatis mutandis to allocation and return of overpaid insurance premiums,
etc., collection and overdue notice of arrears, and to disposition on default or write-off, for
self-employed persons. In such cases, "business owner" shall be construed as "self-
employed person".
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Article 56-11 (Reduction of Industrial Accident Insurance Premiums for Persons in Special
Types of Employment) (1) "Occupational categories prescribed by Presidential Decree" in
Article 49-3 (5) of the Act means an occupational category within which a person falling
under the subparagraphs of Article 125 of the Enforcement Decree of the Industrial
Accident Compensation Insurance Act performs his or her duties, which is the occupational
category determined and publicly notified by the Minister of Employment and Labor in
consideration of the burden of industrial accident insurance premiums, the number of
persons engaged in special types of employment, etc. among occupational categories in
which the average accident rate in said type of business (referring to the accident rate
calculated by COMWEL in consideration of application, etc. for industrial insurance
premium and where it is impracticable to calculate the accident rate, referring to the
accident rate of a type of business the relevant occupational category belongs to) is at
least one half of the average accident rate across all types of business (referring to the rate
determined and publicly announced by the Minister of Employment and Labor as of the
last day of the year immediately preceding the insurance year).
(2) Pursuant to Article 49-3 (5) of the Act, the industrial accident insurance premium may
be reduced, as determined and publicly notified by the Minister of Employment and Labor,
by up to 50/100 of the industrial accident insurance premium under Article 49-3 (1) of the
Act, for workers engaged in special types of employment who perform duties within
occupational categories under paragraph (1) and relevant business owners.
(3) Except as provided in paragraphs (1) and (2), matters necessary for reducing industrial
accident insurance premiums and others shall be determined and publicly notified by the
Minister of Employment and Labor.
Article 56-12 (Subsidization for Industrial Accident Insurance Management Organization) (1)
Where the industrial accident insurance management organization conducts insurance
business under the subparagraphs of Article 46, pursuant to Article 49-5 (7) of the Act,
relevant subsidies (hereinafter referred to as "subsidies for the industrial accident insurance
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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.
Article 56-13 (Processing of Personally Identifiable Information) If unavoidable to conduct the

following affairs, the Minister of Employment and Labor, COMWEL, the Health Insurance
Service (including a person entrusted with business of COMWEL or the Health Insurance
Service pursuant to Article 56), an insurance premium payment service provider, an
insurance business agency, or a labor platform operator may manage data which includes
resident registration numbers and alien registration numbers under Article 19 of the
Enforcement Decree of the Personal Information Protection Act: <Amended on Jun. 29,
2012; Sep. 24, 2014; Dec. 8, 2020; Jun. 8, 2021; Dec. 31, 2021; Jun. 28, 2022>
1. Affairs relating to purchase of insurance policies and termination of insurance contracts
under Article 5 of the Act;
2. Affairs relating to approval related to blanket application under Article 8 or 9 of the Act;
3. Affairs relating to reporting on the formation and termination of insurance relationships
4. Affairs relating to reporting on changes in insurance relationships under Article 12 of the
Act;
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5. Deleted; <Dec. 31, 2021>

6. Affairs relating to the calculation of the monthly insurance premium under Article 16-6
of the Act;
7. Affairs relating to services regarding electronic notice of the monthly insurance
premiums under Article 16-8 (2) of the Act;
7-2. Affairs relating to the settlement of insurance premiums under Article 16-9 of the Act;
8. Affairs relating to reporting on the total remuneration, etc. under Article 16-10 of the
Act;
9. Affairs relating to revised reports on the total remuneration under Article 16-11 of the
Act;
9-2. Affairs relating to payment of insurance premiums, etc. by credit card, etc. through
insurance premium payment service providers under Article 16-12 of the Act;
9-3. Affairs relating to subsidization for employment insurance premiums under Article 21
of the Act;
9-4. Affairs relating to restitution of subsidies under Article 21-2 of the Act;
10. Affairs relating to reduction of insurance premiums, etc. under Article 22-2 of the Act;
10-2. Affairs relating to exemption from employment insurance premiums, etc. under
Article 22-3 of the Act;
10-3. Affairs relating to restrictions on support following exemption from employment
insurance premiums, etc. under Article 22-4 of the Act;
11. Affairs relating to the allocation and refund of overpaid insurance premiums, etc. under
Article 23 of the Act;
12. Affairs relating to installment payments of insurance premiums, etc. under Article 27-3
of the Act;
13. Affairs relating to reporting on the representative of heirs under the latter part of
Article 28-3 (2) of the Act;
13-2. Affairs relating to provision of data on default or write-off under Article 29-2 of the
Act;
14. Affairs relating to authorization for insurance business agencies, authorization for
changed matters, reports on changed matters, or reports on discontinuance of business,
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15. Affairs relating to subsidization for insurance business agencies under Article 37 of the
Act;
16. Affairs relating to requests to provide data under Article 40 of the Act;
17. Affairs relating to applications for the purchase of industrial accident insurance policies
for persons dispatched overseas, approvals for such applications, reporting, payment, etc.
of insurance premiums under Article 47 (2) of the Act;
17-2. Matters relating to the application, etc. of employment insurance for artists under
17-3. Affairs relating to the application, etc. of employment insurance to workers under
17-4. Affairs relating to the application, etc. of employment insurance to workers under
Article 48-4 (1), (2), and (5) of the Act;
17-5. Affairs relating to the application, etc. of employment insurance to student
researchers under Article 48-5 of the Act;
18. Affairs relating to small and medium business owners' applications for the purchase of
industrial accident insurance policies, approval for such applications, reporting, payment,
etc. of insurance premiums under Article 49 (2) of the Act;
19. Affairs relating to approval, etc. for the purchase of employment insurance policies by
self-employed persons under Article 49-2 of the Act;
19-2. Affairs relating to the reduction of industrial accident insurance premiums for workers
engaged in special types of employment under Article 49-3 (5) of the Act.
20. Affairs relating to requests for exclusion from the coverage of industrial accident
insurance, notice of the extinguishment of grounds for exclusion from application, and
reporting, etc. on changes in the industrial accident insurance relationship of workers
engaged in special types of employment under Article 49-3 (6) of the Act;
20-2. Affairs relating to approval for the industrial accident insurance management
organization, and reporting on changed matters under Article 49-5 of the Act;
21. Affairs relating to reports on appointment or dismissal of agents under Article 5 (2);
21-2. Affairs relating to changes in the average monthly remuneration under Article 19-3
(7);
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22. Affairs relating to the allocation and return of overpaid insurance premiums, etc. and
interest thereon under Article 31;
22-2. Affairs relating to delegated insurance business under Article 46;
23. Affairs relating to special cases concerning reduction of insurance premiums, etc. under
Article 2 of the Addenda to the Enforcement Decree of the Act on the Collection of
Insurance Premiums for Employment Insurance and Industrial Accident Compensation
Insurance (Presidential Decree No. 22408).
[Subparagraphs 10-2 and 10-3 of this Article shall remain effective until June 30, 2014 pursuant to Article 2
of the Addenda (Presidential Decree No. 23910, Jun. 29, 2012)]
Article 56-14 (Re-Examination of Regulation) (1) The Minister of Employment and Labor shall
examine the appropriateness of the standards for certified public labor attorneys under
subparagraph 2 of Article 44 and for certified tax accountants under subparagraph 3 of
Article 44, who can vicariously conduct business related to insurance, every two years,
counting from January 1, 2017 (referring to the period that ends on the day before January
1 of every second year) and shall take measures, such as making improvements.
(2) The Minister of Employment and Labor shall examine the appropriateness of the
obligation of insurance business agencies to keep books under Article 51 every three years,
counting from January 1, 2017 (referring to the period that ends on the day before January
1 of every third year) and shall take measures, such as making improvements.
(3) The Minister of Employment and Labor shall examine the appropriateness of the
standards for adjusting the individual performance rate every three years, counting from
January 1, 2022 (referring to the period that ends on the day before January 1 of every
third year), taking into account the number of persons who died in a line-of-duty accident
specified in attached Table 1-2 and other factors, and shall take measures, such as making
improvements. <Newly Inserted on Dec. 31, 2021>
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CHAPTER VI ADMINISTRATIVE FINES
Article 57 (Criteria for Imposing Administrative Fines) The criteria for imposing administrative
fines under Article 50 (1) and (2), shall be as specified in attached Table 2.
[This Article Wholly Amended on Apr. 4, 2011]
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Enforcement Decree of The Act On The Collection of Insurance Premiums For Employment Insurance and Industrial Accident Compensation Insurance

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ENFORCEMENT DECREE OF THE ACT ON THE COLLECTION OF

ENFORCEMENT DECREE OF THE ACT ON THE COLLECTION OF INSURANCE

PREMIUMS FOR EMPLOYMENT INSURANCE AND INDUSTRIAL ACCIDENT

CHAPTER I GENERAL PROVISIONS

Article 3 (Application of Standard Remuneration) (1) "Where any ground prescribed by

CHAPTER II FORMATION AND TERMINATION OF INSURANCE RELATIONSHIP

Article 7 (Blanket Application of Contracted Businesses) (1) "Construction business or any

Article 8 (Notice on Formation and Termination of Insurance Relationship) Where an

CHAPTER III INSURANCE PREMIUMS

Article 10 (Vicarious Payment of Insurance Premiums by Person Placing Order for

premiums, as prescribed by Ordinance of the Ministry of Employment and Labor.

Article 15 (Businesses Subject to Special Cases concerning Industrial Accident Insurance

Article 17 (Computation of Insurance Balance Ratio to Apply Individual Performance Rates)

the first decision to pay the relevant annuity is made.

[This Article Wholly Amended on Sep. 29, 2010]

Article 18 (Calculation of Individual Performance Rates) (1) An industrial accident insurance

Occupational Safety and Health Act;

accident prevention activities referred to in paragraph (1).

Article 18-5 (Grounds for Exception to Revocation of Recognition of Accident Prevention

Article 19 (Withholding of Employment Insurance Premiums) Where a business owner intends

[Previous Article 19-3 moved to Article 19-4 <Dec. 8, 2020>]

[This Article Newly Inserted on Dec. 8, 2020]

Article 19-7 (Reporting on Total Remuneration) (1) Matters to be reported by a business

1. Names and resident registration numbers of employees, artists, or workers;

(7) "Ground prescribed by Presidential Decree, such as temporary leave of an employee,

(b) Ground for Occurrence;

Article 19-8 (Reporting on Total Remuneration in Writing) "Size prescribed by Presidential

Article 20 (Reporting and Payment of Estimated Insurance Premiums) Where a business

Article 21 (Application of Total Remuneration of Preceding Year) "Cases prescribed by

Article 22 (Installment Payments of Estimated Insurance Premiums) (1) Installment payments

[This Article Wholly Amended on Sep. 29, 2010]

Article 24 (Adjustment of Insurance Premiums following Changes in Insurance Premium

Article 25 (Standard for Reducing Estimated Insurance Premiums) "Standard prescribed by

Article 26 (Reporting and Payment of Finalized Insurance Premiums) @Articles 20 and 23

Article 27 (Special Cases concerning Collection of Insurance Premiums) "Any ground

[This Article Newly Inserted on Jun. 29, 2012]

Article 29 (Level of Subsidization for Employment Insurance Premiums) The level of

[This Article Wholly Amended on Jun. 27, 2017]

Article 30-5 Deleted. <Dec. 8, 2020>

Article 32 (Exceptions to Collection of Additional Dues) "Cases prescribed by Presidential

Article 33 (Collection of Arrears) "Cases prescribed by Presidential Decree" in Article 25 (4) of

Article 35 (Collection of Insurance Benefits from Industrial Accident Insurance Policyholders)

Article 36 Deleted. <Mar. 27, 2007>

Article 40 (Details about Vicarious Implementation of Public Auction) Except as otherwise

through 66 of the Inheritance Tax and Gift Tax Act.

Article 40-5 (Composition and Operation of Deliberative Committee on Disclosure of

Article 41 (Write-Off of Money Collectable) (1) "Cases prescribed by Presidential Decree" in

established under Article 78 of the Employment Insurance Act (hereinafter referred to as

CHAPTER IV INSURANCE BUSINESS AGENCIES

Article 44 (Insurance Business Agencies) "Corporation, certified public labor practitioner, or

Article 45 (Scope of Business Owners Permitted to Delegate Insurance Business) (1) A

may delegate insurance business to an organization, corporation, certified public labor

Article 46 (Scope of Insurance Business subject to Delegation) The scope of business

2. If the person is an individual specified in subparagraph 2 or 3 of Article 44: A copy of a

discontinue such business.

Article 50 (Notice by Insurance Business Agencies) Where an insurance business agency

Article 51 (Keeping of Books by Insurance Business Agencies) (1) An insurance business

1. Where an insurance business agency delegated with insurance business by a business

Article 53 (Restrictions on Subsidization for Insurance Business Agencies) (1) Where an

delegated to an insurance business agency under the Corporate Tax Act;

CHAPTER V SUPPLEMENTARY PROVISIONS

Article 55 (Reporting, Submission, and Inspection) (1) "Cases prescribed by Presidential