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Laws of the Republic of Korea |
Act No. 7047, Dec. 31, 2003
Act No. 7300, Dec. 31, 2004
Act No. 7706, Dec. 7, 2005
Act No. 8117, Dec. 28, 2006
Act No. 8373, Apr. 11, 2007
Act No. 8429, May 11, 2007
Act No. 8812, Dec. 27, 2007
Act No. 8816, Dec. 27, 2007
Act No. 8852, Feb. 29. 2008
CHAPTER I
General Provisions
Article 1 (Purpose)
The purpose of this Act is to enhance the efficiency of insurance work by stipulating necessary matters concerning the establishment and termination of insurance relationships and the payment and collection of insurance premiums, etc. for employment insurance and industrial accident compensation insurance.
Article 2 (Definition)
The terms used in this Act are defined as follows:
1. "Insurance" refers to employment insurance under the
Employment Insurance Act or industrial accident
compensation insurance under the Industrial Accident
Compensation Insurance Act;
2. "Worker" refers to a worker under the Labor Standards
Act;
3. "Wages" refer to wages under the Labor Standards Act :
Provided that if employment insurance premiums under
Article 13 (1) 1
are collected, the money and valuables
determined by the Minister of Labor, from among those
earned during temporary suspension
of service or in
other similar situations, shall be seen as wages under this
Act;
4. "Original contractor" refers to a person who originally
wins a contract for work and performs it, if the work is
carried out
through several tiers of contracts : Provided
that if the person who places an order directly performs
all or part of the work,
he/she shall be seen as an
original contractor under this Act to the extent of work
he/she directly performs (If an order issuer
who has
directly carried out work awards a contract as the work
proceeds, the work shall be considered to be carried out
directly
by the order issuer) ;
5. "Subcontractor" refers to a person who wins a contract for
all or part of work from an original contractor and performs
it and
a person who wins a contract for all or part of
the work from the said person and performs it; and
6. "Information and communication networks" refers to the
information and communication networks prescribed in
the Act on Promotion
of Information and Communication
Network Utilization and Information Protection.
Article 3 (Standard Wage)
(1) In case a business has five workers or less, in case it is
difficult to calculate and confirm wages due to business closure,
bankruptcy, etc., or in case there are reasons prescribed by the
Presidential Decree, the amount determined and notified by the
Minister of Labor may be considered wages (hereinafter referred
to as "standard wages").
(2) The standard wages prescribed in paragraph (1) shall be
determined on a hourly, daily or monthly basis in consideration
of
size of business, type of work, wage level, etc. after being
deliberated by the Employment Policy Council under Article 6
of the
Basic Employment Policy Act, and may be set differently
by type of business.
Article 4 (Organization Responsible for Conducting Insurance
Activities)
The Korea Labor Welfare Corporation (hereinafter referred to
as the "Corporation") under Article 10 of the Industrial Accident
Compensation Insurance Act shall be entrusted by the Minister
of Labor to conduct the matters prescribed in this Act as
insurance
activities under the Employment Insurance Act and
Industrial Accident Compensation Insurance Act.
Article 4-2 (Report or Application Via Information and
Communication Network)
(1) A report or application made under this Act may be
done via an information and communication network
(hereinafter referred
to as the "information and communication
network for employment and industrial accident") determined
and announced by the Minister
of Labor.
(2) If a report or application is made through the means
prescribed in paragraph (1), the report or application shall be
considered
to be made when the data is entered into the
information and communication network for employment and
industrial accident.
(3) Necessary matters concerning the methods, procedures,
etc., of the report or application under paragraph (1) shall be
prescribed
in the Ordinance of the Ministry of Labor.
Establishment and Termination of Insurance
Relationship
Article 5 (Insurance Subscribers)
(1) The employer and workers of a business subject to the
Employment Insurance Act shall compulsorily become a
subscriber of employment
insurance (hereinafter referred to as
the "employment insurance") under the Employment Insurance
Act.
(2) If the employer of a business prescribed in the proviso
of Article 8 of the Employment Insurance Act gets approval
from the
Corporation with the consent of a majority of the
workers(excluding those excluded from application under Article
10 of the Employment
Insurance Act; hereinafter in this
paragraph and paragraph (6), the same shall apply.), the
employer and workers of the business
may join the employment
insurance.
(5) If an employer who has joined employment insurance or
industrial accident compensation insurance pursuant to
paragraph (2)
or (4) intends to cancel the insurance contract,
he/she shall get approval from the Corporation. In this case,
the insurance contract
shall be cancelled after the expiration of
the insurance year in which the insurance contract is made.
(6) If an employer intends
to cancel an employment
insurance contract pursuant to paragraph (5), the employer shall
obtain the consent of two thirds or more
of the workers.
(7) The Corporation may, if deemed impossible to continuously
maintain an insurance relationship due to the absence
of
substantial business, etc., cancel the insurance relationship.
Article 6 (Fictitious Insured Status)
(1) If a business whose employer and workers become
compulsory subscribers of employment insurance pursuant to
Article 5 (1) comes
to fall under the businesses prescribed in
the proviso of Article 8 of the Employment Insurance Act due
to a change in business
size, etc., the employer and workers
shall be considered to have joined employment insurance under
Article 5 (2) from the date
of coming to fall thereunder.
(2) If a business whose employer becomes a compulsory
subscriber of industrial accident compensation insurance
pursuant to Article
5 (3) comes to fall under the businesses
prescribed in the proviso of Article 6 of the Industrial Accident
Compensation Insurance
Act due to a change in business size,
etc., the employer shall be considered to have joined industrial
accident compensation insurance
under Article 5 (4) from the
date of coming to fall thereunder.
(3) If an employer prescribed in paragraphs (1) through (4)
of Article 5 comes not to employ a worker(excluding workers
excluded
from application under Article 10 of the Employment
Insurance Act in the case of employment insurance; hereinafter
in this paragraph
and subparagraph 4 of Article 10, the same
shall apply.) during the operation of the business, the employer
shall be considered
to have joined insurance even for a
non-employment period not exceeding one year from the first day
of unemployment.
1. In the case of a business which becomes a compulsory
subscriber of employment insurance pursuant to Article 5
(1), the date on
which the business is initiated (In case
the business prescribed in the proviso of Article 8 of the
Employment Insurance Act comes
to fall under the businesses
which become a compulsory subscriber of employment
insurance pursuant to Article 5 (1), the date of
coming to
fall thereunder);
2. In the case of a business which becomes a compulsory
subscriber of industrial accident compensation insurance
pursuant to Article
5 (3), the date on which the business
is initiated (In case the business prescribed in the proviso
of Article 6 of the Industrial
Accident Compensation
Insurance Act comes to fall under the businesses which
become a compulsory subscriber of industrial accident
compensation insurance pursuant to Article 5 (3), the
date of coming to fall thereunder);
3. In the case of a business which has joined insurance
pursuant to paragraph (2) or (4) of Article 5, the day
following the date
on which the Corporation receives an
application for approval for joining insurance from the
employer;
4. In the case of businesses subject to blanket application
pursuant to Article 8 (1), the date on which the first
business that
has been carried out is initiated; and
5. In the case of a subcontractor that has joined insurance
pursuant to the proviso of subparagraph (1) and
subparagraph (2) of Article 9, the beginning date of the
construction work subcontracted.
Article 8 (Blanket Application for Businesses)
(1) If each of the businesses run by an employer who
becomes a compulsory insurance subscriber under Article 5 (1)
or (3) meets
any of the following conditions, all of the
businesses shall be considered a single business in the
application of this Act:
1. The employer is the same person;
2. Each business has a fixed period; and
3. Type of business, amount of construction work result, etc.,
meet the conditions prescribed by the Presidential Decree.
(2) If
an employer other than those subject to blanket
application pursuant to paragraph (1) regards all of the
businesses (limited to
businesses which are categorized as the
same type of business by the Minister of Labor, in the case of
industrial accident compensation
insurance) meeting the condition
described in paragraph (1) 1 as a single business and wants this
Act to apply accordingly, the
employer shall get approval from
the Corporation, and if the employer obtains the approval,
he/she shall begin to be subject to
blank application from the
day following the date on the Corporation receives an
application for approval for blank application
from the
employer. In this case, as long as the blanket application is
not cancelled pursuant to paragraph (3), the employer shall
be
continuously subject to blanket application for all of his/her
businesses even in the following insurance years.
(3) If an employer subject to blanket application under
paragraph (2) intends to cancel the blanket application, the
employer shall
get approval from the Corporation. In this case,
the cancellation of the blanket application shall take effect for
insurance relationships
of the following insurance years.
(4) If an employer subject to blanket application pursuant to
paragraph (1) does not meet the
conditions described in
paragraph (1) 3, the employer shall be considered to get
approval for blanket application pursuant to paragraph
(2) in
the application of this Act and if the employer intends to cancel
the blanket application, he/she shall cancel it in accordance
with paragraph (3).
Article 9 (Blanket Application for Contract Business)
(1) In case the business prescribed by the Presidential
Decree, such as construction
business, is conducted involving
several tiers of contracts, the original contractor shall be
regarded as an employer subject to
this Act: Provided that if a
subcontractor gets approval from the Corporation under the
conditions as prescribed by the Presidential
Decree, the
subcontractor shall be regarded as an employer subject to this
Act.
(2) In case the business referred to in paragraph (1) is
conducted under a subcontract awarded by an employer in a
foreign country,
the first-tier subcontractor shall be regarded as
an employer subject to this Act.
Article 10 (Date of Termination of Insurance Relationships)
Insurance relationships shall be terminated on the date
described in
any of the following subparagraphs :
1. The day following the date on which the business is
closed or discontinued;
2. In case an insurance contract is canceled pursuant to
Article 5 (5) (including the case of mutatis mutandis
application in Article
6 (4)), the day following the date
on which approval for the cancelation is obtained from
the Corporation;
3. In case the Corporation terminates insurance relationships
pursuant to Article 5 (7), the day following the date on
which the
termination is decided and notified; and
4. In the case of the employer prescribed in Article 6 (3),
the day following the date which marks one year since
the first day
of the period during which a worker is not
employed.
Article 11 (Report of Insurance Relationship)
(1) An employer shall report the establishment or termination
of an insurance relationship to the Corporation within 14 days
of
the establishment of the insurance relationship, if the
employer automatically joins insurance under Article 5 (1) or
(3), and
within 14 days of the termination of the insurance
relationship, if the insurance relationship is terminated due to
the closure,
discontinuation, etc. of the business: Provided that
in case a business is discontinued within 14 days of the
establishment of
an insurance relationship, the establishment of
the insurance relationship shall be reported until the day before
the date of discontinuation.
(2) An employer shall report the establishment or termination
of blanket application to the Corporation within 14 days from
the
first day of the first business carried out if the business is
subject to blanket application under Article 8 (1), and within 14
days of the termination date, if the blanket application is
terminated due to the closure, discontinuation, etc. of the
business.
Article 12 (Report of Changes in Insurance Relationship)
If there is any change in matters prescribed by the
Presidential Decree,
such as the name of an employer, the
location of a business, etc., an employer who has joined
insurance shall report the change
to the Corporation within 14
days of the date of change.
CHAPTER III
Insurance Premium
Article 13 (Premium)
(1) The Corporation shall collect premiums described in any
of the following subparagraphs from an insurance subscriber to
finance
the expenses required for insurance activities:
1. Premiums (hereinafter referred to as "employment insurance
premiums") for employment security and vocational skills
development
projects and unemployment benefits; and
2. Premiums (hereinafter referred to as "industrial accident
compensation insurance premiums") for industrial accident
compensation
insurance.
(2) The amount of employment insurance premiums to be
borne by a worker who has joined employment insurance shall
be the amount
produced by multiplying his/her total wages (In
case the business falls under the special cases of collection
prescribed in Article
21 (1), standard wages are considered the
wages; hereinafter the same shall apply.) by one half of the
premium rate for unemployment
benefits under Article 14 (1):
Provided that in the case of a worker who is not paid the
wages prescribed in the main text of subparagraph
3 of Article
2 by his/her employer, the worker shall bear the amount of
premiums produced by multiplying the total amount considered
wages under the proviso of subparagraph 3 of Article 2 by the
premium rate for unemployment benefits under Article 14 (1).
(3)
Notwithstanding the provisions of paragraph (1), if a
worker who has joined employment insurance reaches the age
of 64, his/her
employment insurance premiums shall not be
collected from the month whereto the date belongs.
(4) The amount of employment insurance
premiums to be
borne by an employer pursuant to paragraph (1) shall be the
sum of the amounts, each produced by multiplying the
total
wages of his/her insured workers engaging in the business by
the premium rate for employment security and vocational skills
development projects, and by one half of the premium rate for
unemployment benefits under Article 14 (1).
(5) The amount of industrial accident compensation
insurance premiums to be borne by an employer pursuant to
paragraph (1) shall
be the amount produced by multiplying the
entire payroll of his/her business by the premium rate
applicable to businesses of the
same kind.
(6) If it is difficult to decide the estimated total wages
under Article 17 (1) or the total wages under Article 19 (1), the
estimated
total wages or total wages may be determined using
the labor cost ratio determined and announced by the Minister
of Labor under
the conditions as prescribed by the Presidential
Decree.
Article 14 (Determination of Premium Rates)
(1) Employment insurance premium rates shall be prescribed
by the Presidential Decree, separately for employment security
and vocational
skills development projects and for unemployment
benefits, within the limits of 30/1,000, in consideration of trends
in insurance
revenues and expenses, economic conditions, etc.
(2) Any determination or change of the employment insurance
premium rates under paragraph (1) shall be deliberated by the
Employment
Policy Council prescribed in Article 6 of the Basic
Employment Policy Act.
(4) Notwithstanding the provisions of paragraph (3), the
industrial accident compensation insurance premium rates for
businesses
for which three years have not passed since their
insurance relationship was established shall be determined by
the Minister of
Labor differently according to type of business
through deliberation by the Industrial Accident Compensation
Insurance Deliberation
Committee under Article 8 of the Industrial
Accident Compensation Insurance Act under the conditions as
prescribed by the Ordinance
of the Ministry of Labor.
(5) The Minister of Labor shall, if industrial accident
compensation insurance premium rates are determined pursuant
to paragraph
(3), ensure that the insurance premium rate for a
particular type of business does not exceed 20 times the average
insurance premium
rate for all types of business.
(6) The Minister of Labor shall, if the industrial accident
compensation insurance premium rate for a particular type of
business
is increased or decreased pursuant to paragraph (3),
adjust it by no more than 30/100 of the insurance premium
rate for the preceding
year.
Article 15 (Special Cases of Premium Rate)
(1) With regard to businesses prescribed by the Presidential
Decree and for which as of September 30 of each year, three
years
have passed since their employment insurance relationship
was established, if the ratio of the total unemployment benefits
to the
total premiums for unemployment benefits for the three
years prior to September 30 of the year concerned is the ratio
prescribed
by the Presidential Decree, the premium rate for
unemployment benefits to be applied to the business in the
following insurance
year may be raised or lowered by no more
than 40/100 of the premium rate being applied to the business,
according to the standards
prescribed by the Presidential Decree,
notwithstanding the provisions of Article 14 (1).
(2) With regard to businesses prescribed
by the Presidential
Decree and for which as of June 30 of each year, three years
have passed since their industrial accident compensation
insurance
relationship was established, if the ratio of the total industrial
accident compensation insurance benefits to the total
industrial
accident compensation insurance premiums in the three years to
June 30 of the year concerned is the ratio prescribed
by the
Presidential Decree, the industrial accident compensation
insurance premium rate to be applied to the business in the
following
insurance year may be raised or lowered by no more
than 50/100 of the premium rate applied to the business in
consideration of
size of business and under the conditions as
prescribed by the Presidential Decree notwithstanding the
provisions of Article 14
(3) and (4).
Article 16 (Withholding of Employment Insurance Premiums)
(1) An employer may withhold at source the amount
equivalent to the employment
insurance premiums to be borne
by an insured worker under Article 13 (2) from wages to be
paid to the worker under the conditions
as prescribed by the
Presidential Decree.
(2) If an employer has withheld at source the amount
equivalent to employment insurance premiums pursuant to paragraph
(1), the
employer shall issue the relevant withholding statement
to the worker concerned.
(3) An original contractor or a subcontractor who becomes
an employer under Article 9 (1) and (2) may entrust his/her
subcontractors
who employ workers other than insured workers
employed by himself/herself to withhold at source the amount
equivalent to the premiums
to be borne by the workers from
their wages under the conditions as prescribed by the
Ordinance of the Ministry of Labor.
(4) If a worker bears premiums for unemployment benefits
pursuant to the proviso of Article 13 (2), the employer shall
report and
pay the premiums under Articles 17 and 19 and the
worker shall pay the amount equivalent to the premiums to the
employer.
Article 17 (Report and Payment of Estimated Premiums)
(1) An employer (excluding employers subject to special
cases of collection
under Article 21 (1); hereinafter in this
Article through Article 20, the same shall apply.) shall report
and pay to the Corporation
every insurance year the amount
(hereinafter referred to as "estimated premiums") calculated by
multiplying the estimated total
wages (total wages paid to
workers who were used for the previous year, in the cases
prescribed by the Presidential Decree) to
be paid to his/her
workers (excluding workers excluded from application under
Article 10 of the Employment Insurance Act, in the
case of
calculating employment insurance premiums; hereinafter in this
Article and Article 19, the same shall apply.) who will
be used
for the one year (the period from the date of establishment of
an insurance relationship to the end of the insurance year,
in
case the insurance relationship is established during the
insurance year) by the premium rates, each for employment
insurance
and industrial accident compensation insurance, until
March 31 (within 70 days from the date of establishment of an
insurance relationship,
in case the insurance relationship is
established during the insurance year, and until the day prior
to the date of completion
of such business in case the business
with a fixed period, such as construction work, is completed
within 70 days) of the said
insurance year under the conditions
as prescribed by the Presidential Decree : Provided that if the
deadline for the report and
payment of the estimated insurance
premiums of the insurance year concerned is later than that for
the report and payment of the
final insurance premiums under
Article 19, the deadline for the report and payment of the final
insurance premiums of the insurance
year shall be the deadline
for the report and payment of the estimated insurance
premiums of the insurance year.
(2) If an employer does not make a report as prescribed in
paragraph (1) or the report is different from facts, the
Corporation
shall calculate and collect estimated premiums after
investigating the facts, and if there are some amounts already
paid, collect
the shortfall.
(3) An employer may pay in installments the estimated
premiums under paragraph (1) under the conditions as
prescribed by the Presidential
Decree.
(4) If an employer pays in a lump sum the whole estimated
premiums which can be paid in installments pursuant to
paragraph (3)
before the payment deadline under paragraph (1),
the amount equivalent to 5/100 of the estimated premiums shall
be cut.
(5) An employer who has reported estimated premiums
before the deadline under paragraph (1) may, if the amount of
estimated premiums
already reported exceeds the amount of
estimated premiums which has to be reported under this Act
(excluding the case prescribed
in Article 18 (2)), request the
Corporation within one year after the deadline under paragraph
(1) has passed to revise the originally
reported amount of
estimated premiums.
(6) Necessary matters concerning the request for the revision
of estimated premiums under paragraph (5) and related
notification
shall be prescribed by the Presidential Decree.
Article 18 (Measures Accompanying Rises or Falls, etc. in Premium
Rates)
(1) The Corporation shall, if premium rates are increased or
decreased, collect additionally or adjust downwards estimated
premiums
and special-case premiums prescribed in Article 21 (1).
(2) The Corporation may, if the actual amount of the total
estimated premiums
is down by the standard prescribed by the
Presidential Decree or more from the total estimated premiums
already reported because
the employer reduces his/her business
scale during the insurance year, reduce the excess amounts at
the request of the employer.
Article 19 (Report, Payment and Calculation of Final Premiums)
(1) An employer shall report the Corporation of the amount
(hereinafter
referred to as "final premiums") calculated by
multiplying the total wages (including amounts whose payment
is decided) paid to
his/her workers who are used until the last
day (until the day prior to the date of termination, in case the
insurance relationship
is terminated during the insurance year)
of each insurance year by the employment insurance premium
rates and the industrial accident
compensation insurance
premiums rate, respectively, until March 31 (within 30 days of
the termination date, in case the insurance
relationship is
terminated during the insurance year) of the following insurance
year under the conditions as prescribed by the
Presidential
Decree: Provided that if the employer is the state or a local
government, the report may be made until the last day
(within
30 days of the termination date, in case the insurance
relationship is terminated during the insurance year) of the
insurance
year.
additionally collected pursuant to Article 17 and Article 18 (1)
exceeds the amount of final premiums under paragraph (1), the
Corporation shall return the excess amounts to the employer,
and if there is a shortfall, the employer shall pay the shortfall
until March 31 (within 30 days of the termination date, in case
the insurance relationship is terminated during the insurance
year)
of the following insurance year: Provided that the
employer is the state or a local government, the payment may
be made until the
last day (within 30 days of the termination
date, in case the insurance relationship is terminated during the
insurance year) of
the insurance year.
(3) Notwithstanding the provisions of paragraphs (1) and (2),
if the deadline for the report and payment of the final
premiums
of the insurance year concerned is later than that for
the report and payment of the final premiums of the following
insurance
year, the deadline for the report and payment of the
final premiums of the following insurance year shall be the
deadline for the
report and payment of the final premiums of
the insurance year concerned.
(4) If an employer does not make a report as prescribed in
paragraph (1) or the report is different from facts, the
Corporation
shall investigate the facts and calculate final
premiums accordingly and the Corporation shall, if the
employer fails to pay estimated
premiums, collect the full
amount of the final premiums from the employer, and if the
employer has paid estimated premiums but
there is any
difference in amount between the paid estimated premiums and
final premiums, return the excess amount to or collect
the
shortfall from the employer. In this case, if the facts are to be
investigated, the employer shall be notified of the investigation
plan in advance.
(7) The provisions of Article 17 (5) and (6) shall apply
mutatis mutandis to reporting final premiums under paragraph
(1). In this
case, "estimated premiums" in Article 17 (5) and (6)
shall be regarded as "final premiums".
Article 20 (Special Cases of Premium Collection)
In collecting premiums pursuant to Articles 17 (2) and 19
(4), the Corporation may, if there are the reasons prescribed by
the
Presidential Decree, such as when it is difficult to secure
basic materials used for premium calculation including a
statement
of accounts, calculate, impose, and collect premiums,
using as a basis the premiums of the same kind of business
which is similar
to that of the employer in terms of business
size, wage levels, sales amounts, etc., under the conditions as
prescribed by the
Ordinance of the Ministry of Labor.
Article 21 (Collection of Premiums from Businesses Subject to
Special Cases of Collection)
(1) In the case of a business (hereinafter referred to as
"business subject to special cases of collection") which has less
than
five workers and belongs to businesses other than those
prescribed by the Presidential Decree, such as construction
work, the Corporation
shall impose and collect premiums
(hereinafter referred to as "special-case premiums") from the
employer quarterly.
(2) Notwithstanding the provision of paragraph (1), if the
employer does not want to have his/her business subjected to
special
cases of collection and apply not to do so to the
Corporation under the conditions as prescribed by the
Ordinance of the Ministry
of Labor, the provisions of this
Article shall not apply. In this case, if the application is made
after the deadline for the report
and payment of estimated
insurance premiums prescribed in Article 17, arrears under
Article 25 and benefits under Article 26 shall
be collected.
(3) The quarterly premiums for a business subject to special
cases of collection shall be calculated according to the following
formulas:
1. special-case premiums = special-case employment insurance
premiums + special-case industrial accident compensation
insurance
premiums;
2. special-case employment insurance premiums = (total number
of insured workers for each day in the quarter concerned
/ total number
of days in the quarter concerned) ×
monthly standard wages × 3 × employment insurance
premium rate; and
3. special-case industrial accident compensation insurance
premiums = (total number of workers for each day in the
quarter concerned
/ total number of days in the quarter
concerned) x monthly standard wages × 3 × industrial
accident compensation insurance premium
rate
(4) The Corporation shall impose and notify special-case
premiums to be paid by the employer of a business subject to
special cases
of collection to the employer under the conditions
as prescribed by the Presidential Decree.
(7) In the event that special-case premiums are recalculated
pursuant to paragraph (6), the Corporation shall, if the amount
of
special-case premiums paid by the employer of a business
subject to special cases of collection exceeds the amount of
special-case
premiums which has to be actually paid, return the
excess amount, and if the amount of paid special-case premiums
is short of the
amount of special-case premiums which has to
be actually paid, collect the shortfall.
Article 22 Deleted
Article 22-2 (Reduction of Insurance Premiums, etc.)
(1) For insurance subscribers for whom it is deemed
necessary to reduce insurance
premiums due to natural
disasters, armed conflicts and other special reasons prescribed
by the Presidential Decree, the Minister
of Labor may reduce
insurance premiums and other charges prescribed in this Act
after deliberation by the Employment Policy Council
under
Article 6 of the Basic Employment Policy Act and the Industrial
Accident Compensation Insurance Deliberation Committee under
Article 8 of the Industrial Accident Compensation Insurance Act.
In this case, the reduction rate shall be set under the
Presidential
Decree within the limits of 50/100 and other
necessary matters concerning procedures for applying for
reduction and the notification
of a decision on whether to
reduce or not shall be prescribed by the Ordinance of the
Ministry of Labor.
(2) For employers who report their estimated premiums
through an information and communication network for
employment and industrial
accident before the deadline under
Article 17 (1), the Corporation may reduce the estimated
premiums by the amount prescribed by
the Presidential Decree :
Provided that this shall not apply if the amount of the
estimated premiums is less than one hundred thousand
won.
(3) For employers who pay their estimated premiums or
special-case premiums by means of an electronic fund transfer,
the
Corporation may offer them financial gains, such as
reducing estimated premiums or special-case premiums as
prescribed by the Presidential
Decree or offering free gifts by
lottery.
(1) If the Corporation desires to return money paid in
mistake out of the amount paid by an employer as premiums
and other charges
and disposition fees for arrears under this
Act, it shall first appropriate that money for the premiums and
other charges and disposition
fees for arrears prescribed in this
Act in the order of the following subparagraphs and then
return the balance to the employer
:
1. Disposition fees for arrears under Article 28 (1);
2. Arrears under Article 25 (1);
3. Additional charges under Article 24;
4. Insurance benefits collected under Article 26 (1); and
5. Estimated premiums, final premiums and special-case
premiums.
(2) In the case of paragraph (1), the mistakenly paid money
shall, if it is related to employment insurance, be appropriated
to
employment insurance premiums and related charges and
disposition fees for arrears, and if it is related to industrial
accident
compensation insurance, be appropriated to industrial
accident compensation insurance premiums and related charges
and disposition
fees for arrears, and if there are two or more
insurance premiums and other charges and disposition fees for
arrears under this
Act, which have the same priority, the
insurance premiums and other charges and disposition fees for
arrears, whose payment deadline
comes earlier shall be given a
priority.
1. The date on which the payment is made, in case of
excess amounts due to mistaken payment, double
payment or a decision to cancel or rectify the imposition
after payment;
2. The seventh day after the application for reduction of
estimated premiums is received, in case of excess
amounts due to a reduction
in premiums made pursuant
to Article 18 (2);
3. The seventh day after the report of final premiums is
received, in case of a return made pursuant to Article 19
(2) or (4); and
4. The seventh day after the application for recalculation of
special-case premiums is received, in case of a return
made pursuant
to Article 21 (7).
Article 23-2 (Appropriation of Medical Care Expenses, etc., under
Industrial Accident Compensation Insurance)
If the Corporation pays medical care expenses to a medical
institution designated by the Corporation pursuant to Article 40
(2)
of the Industrial Accident Compensation Insurance Act or
costs of medicines to a pharmacy which provides medicines
pursuant to
subparagraph 2 of paragraph (4) of the same
Article, they shall be first appropriated for the industrial
accident compensation
insurance premiums the medical
institution or the pharmacy has to pay and other charges and
disposition fees for arrears under
this Act and then the balance
shall be paid to the medical institution or the pharmacy. In this
case, the order of priority in
which they are appropriated shall
be the same as the order of the subparagraphs of Article 23 (1).
The Corporation shall, if collecting premiums pursuant to
Article 19 (4), collect as additional charges the amount
equivalent to
10/100 (5/100 for employers who have submitted
a final premium revision report pursuant to Article 19 (5)) of
the amount of premiums
to be collected: Provided that this
shall not apply to cases where the amount of additional charges
is small, or cases prescribed
by the Presidential Decree where
collecting additional charges is deemed inappropriate, or to the
portion exceeding the amount
prescribed by the Presidential
Decree.
Article 25 (Collection of Arrears)
(1) If an employer fails to pay premiums and other charges
until the payment deadline prescribed in Articles 17 through 21,
the
Corporation shall collect on a monthly basis the arrears
corresponding to the overdue period of up to 36 months, after
taking account
of the overdue interest rates of banks, under the
conditions as prescribed by the Presidential Decree: Provided
that this shall
not apply to cases where the amount of arrears is
small or cases prescribed by the Presidential Decree where the
collection of
arrears is deemed inappropriate.
(2) The amount of arrears under paragraph (1) shall be
calculated starting from the date provided for in any of the
following subparagraphs:
1. In case of the premiums under Articles 17 (1) and 19
(2), the day following the end of the payment deadline
prescribed in Articles
17 (1) and 19 (2) and (3);
2. In case of the charges under Articles 17 (2) and 19 (4),
the day following the end of the payment deadline
prescribed in Articles
17 (1) and 19 (2) and (3);
3. In case of the premiums under Article 18, the day
following the end of the payment deadline notified
under Article 27 (1); and
4. In case of the premiums under Article 21, the day
following the end of the payment deadline prescribed
therein
Article 26 (Collection of Insurance Benefits from Those Who Join
Industrial Accident Compensation Insurance)
(1) If the Corporation pays industrial accident compensation
insurance benefits for accidents falling under any of the
following
subparagraphs, it may collect all or part of such
benefits from the employer under the conditions as prescribed
by the Presidential
Decree:
1. An accident taking place during the period in which the
employer neglects to make a report on his/her joining
in industrial accident
compensation insurance under
Article 11; and
2. An accident taking place during the period in which the
employer neglects to pay industrial accident compensation
insurance premiums.
(2) The Corporation shall, if deciding to collect all or part of
industrial accident compensation insurance benefits from an
employer
according to paragraph (1), notify the employer of
this without delay.
Article 26-2 (Priority of Collection of Charges)
With regard to the order in which overdue insurance
premiums and other charges and disposition fees for arrears
under this Act
are collected (Premiums for the insurance
concerned and related charges and disposition fees for arrears
shall be first collected
and then premiums for other insurances
and related charges and disposition fees for arrears shall be
collected.), the order of
the subparagraphs of Article 23 (1) shall
apply mutatis mutandis.
(2) If a person who has joined insurance fails to pay the
premiums and other charges under this Act before the payment
deadline,
the Corporation shall set a fixed deadline and urge
the person liable for the payment thereof to make that payment
before that
deadline.
(3) If the Corporation urges payment pursuant to paragraph
(2), it shall issue a reminder letter. In this case, the payment
deadline
shall be 10 days or more away from the date of the
issuance of the reminder letter.
Article 27-2 (Collection Before End of Payment Deadline)
(1) The Corporation may, if an employer has a reason
falling under any
of the following subparagraphs, collect the
final insurance premiums he/she is obliged to pay and other
charges under this Act
even before the end of the payment
deadline : Provided that this shall not apply in case the amount
of insurance premiums and other
charges under this Act is less
than five million won in total :
1. In case the employer is subject to a disposition of
national taxes in arrears due to his/her failure to pay
national taxes;
2. In case the employer is subject to a disposition of local
taxes or public utility charges in arrears due to his/her
failure to
pay them;
3. In case the employer is subject to compulsory execution;
4. In case the employer is subject to suspension of
transaction at a clearing house under the Bills of
Exchange and Promissory Notes
Act and under the Check
Act;
5. In case an auction is commenced; and
6. In case a corporation is disbanded.
(2) If the Corporation collects insurance premiums and other
charges under this Act before
the end of the payment deadline
pursuant to paragraph (1), it shall state a new payment
deadline and reasons for change in deadline
and notify the
employer of them. In this case, if the notification of the
payment was already given, the change in deadline shall
be
notified.
Article 27-3 (Payment of Insurance Premiums in Installments)
(1) If an employer who naturally becomes an insurance
subscriber pursuant
to Article 5 (1) or (3) has joined insurance
for one year or more since the establishment of the insurance
relationship under Article
7, he/she may request the
Corporation to approve the payment in installments of his/her
overdue insurance premiums and other charges
under this Act.
(2) If an employer asks for payment in installments
pursuant to paragraph (1), he/she shall submit a list of his/her
assets.
(3) The Corporation shall, if the estimated prices of all the
assets on a list of assets submitted pursuant to paragraph (2)
are
higher than the total amount of insurance premiums and
other charges under this Act, approve the payment in
installments of insurance
premiums and other charges under
this Act.
(4) If an employer who has obtained approval for payment
in installments pursuant to paragraph (3) falls under any of the
following
subparagraphs, the Corporation may cancel its
approval for the payment in installments and collect in a single
payment insurance
premiums and other charges under this Act,
subject to the payment in installments :
1. In case the employer has failed twice or more to pay
insurance premiums and other charges under this Act,
which have to be paid
in installments, without a
justifiable reason; or
2. In case there occurs a reason falling under any of the
subparagraphs of Article 27-2 (1).
(5) Necessary matters concerning the procedures for and
methods of approving or canceling installment payment, the
period of installment
payment, etc., shall be prescribed by the
Ordinance of the Ministry of Labor.
(1) If a person who has been urged to make a payment
pursuant to Article 27 (2) and (3) fails to pay the premiums
and other charges
under this Act before the deadline, the
Corporation may collect them according to the example of a
disposition of national taxes
in arrears, with the approval of the
Ministry of Labor.
(2) If it is deemed that professional knowledge is needed for
the public sale of properties seized according to the example of
a disposition of national taxes in arrears under paragraph (1) or
if the direct public sale is deemed inappropriate because of
other special conditions, the Corporation may have the Korea
Asset Management Corporation established pursuant to the Act
on the
Efficient Disposal of Insolvent Assets, etc. of Financial
Institutions and the Establishment of the Korea Asset
Management Corporation
(hereinafter referred to as "Korea Asset
Management Corporation") sell the seized properties publicly on
behalf of it. In this
case, the public sale shall be considered to
be conducted by the Corporation.
(3) If the Corporation has the Korea Asset Management
Corporation sell properties publicly on behalf of it pursuant to
paragraph
(2), it may pay commissions to the Korea Asset
Management Corporation under the conditions as prescribed by
the Ordinance of the
Ministry of Labor.
(4) If the Korea Asset Management Corporation sells
properties publicly on behalf of the Corporation pursuant to
paragraph (2),
staff of the Korea Asset Management Corporation
shall be regarded as public officials in applying Articles 129
through 132 of the
Criminal Act.
Article 28-2 (Succession of Payment Obligation Due to Merger of
Corporations)
In the case of a merger of corporations, the corporation
surviving after the merger or established as a result of the
merger shall
have the obligation to pay the insurance premiums
and other charges and disposition fees for arrears under this
Act, which are
imposed on or should be paid by the
corporation that ceases to exist as a result of the merger.
(3) In the case of paragraph (1), if it is not clear whether
the successor exists or not, notification of and urge for the
payment
of insurance premiums and other charges and
disposition fees for arrears under this Act or other necessary
matters shall be directed
to the administrator of inherited
properties.
(4) In the case of paragraph (1), if it is not clear whether
the successor exists or not and there is no administrator of
inherited
properties, the Corporation may request a court
having jurisdiction over the place of the opening of the
inheritance to select
a administrator of inherited properties.
(5) In the case of paragraph (1), measures or procedures
taken for the predecessor shall
be binding on the successor or
the administrator of inherited properties.
(1) Insurance premiums and other charges and disposition
fees for arrears under this Act relating to joint business shall be
paid
jointly by the employers involved.
(2) If a corporation is split or a corporation is split and
then merged, insurance premiums and other charges and
disposition fees
for arrears under this Act, which were imposed
or were obliged to be paid by the splitted corporation before
the date of the split
or the date of the split-and-merger, shall
be paid jointly by corporations described in any of the
following subparagraph :
1. Splitted corporation;
2. Corporation established due to the split or split and
merger; and
3. Newly emerged corporation, in case a part of the splitted
corporation is merged with another corporation and the
newly emerged
corporation survives
(3) If a corporation is disbanded as a result of a split or a
split-and-merger, insurance premiums and other charges and
disposition
fees for arrears under this Act, which are imposed
on or should be paid by the disbanded corporation, shall be
paid jointly by
the corporations described in paragraph (2) 2
and 3.
Articles 413 through 416, 419, 421, 423 and 425 through 427
of the Civil Act shall apply mutatis mutandis to the obligation
to
jointly pay insurance premiums and other charges and
disposition fees for arrears under this Act.
(1) If the amount of insurance premiums and other charges
and disposition fees for arrears (including insurance premiums
and other
charges and disposition fees for arrears which are
disposed of as deficits pursuant to Article 29 and for which
extinctive prescription
for the collection right does not expire),
which are two years overdue after the payment deadline
prescribed in this Act, is more
than one billion won in total,
the Corporation may make public personal information on the
delinquent, the amount of arrears, etc.(hereinafter
referred to as
"personal information, etc.") : Provided that this shall not apply
in case an administrative appeal or an administrative
litigation
case concerning insurance premiums in arrears and other
charges and disposition fees for arrears under this Act is
pending, or in case there are reasons prescribed by the
Presidential Decree, such as the partial payment of arrears.
(2) The Corporation
shall have the Deliberation Committee
on Disclosure of Insurance Premium-related Information
(hereinafter referred to as the "Committee")
to deliberate on
whether to make public personal information, etc., on a
delinquent as prescribed in paragraph (1).
(3) The Corporation shall notify those subject to the
disclosure of personal information, etc., after deliberation by the
Committee
that they are subject to the disclosure and thus give
a chance for them to explain and after having the Committee
deliberate again
on whether to disclose their personal
information, etc., given their compliance with the obligation to
pay arrears, six months
after the date of the notification, the
Corporation shall select persons subject to the disclosure.
(4) The disclosure of personal
information, etc. on
delinquents under paragraph (1) shall be made by publishing it
in an official gazette, via an information
and communication
network for employment and industrial accident or by posting
it on the bulletin board of the Corporation.
(5) Necessary matters concerning the procedures for the
disclosure of personal information, etc., on delinquents and the
composition
and operation of the Committee shall be prescribed
by the Presidential Decree.
Articles 29 through 34 of the Framework Act on National
Taxes shall apply mutatis mutandis to the provision of security
for payment
to postpone the disposition of overdue insurance
premiums and other charges under this Act. In this case, "Tax
Act" shall be read
as "this Act", "security for tax payment" as
"security for payment", "head of a district tax office" as
"Corporation", "guaranty
insurance policy for tax payment" as
"guaranty insurance policy for payment", "certificate of tax
payment guarantee" as "certificate
of payment guarantee",
"collateral for tax payment" as "collateral for payment" and
"national taxes, additional charges and disposition
fees for
arrears" as "insurance premiums and other charges and
disposition fees for arrears under this Act".
(1) If there are reasons falling under any of the following
subparagraphs, the Corporation may account for the premiums
and other
charges under this Act as deficits with the approval
of the Minister of Labor:
1. In case where the disposition on charges in arrears is
closed and the amount to be appropriated for the
arrears is short of the amount of arrears;
2. In case where the period of extinctive prescription is
completed; and
3. In cases as prescribed by the Presidential Decree where
they are deemed impossible to collect.
(2) If the Corporation finds other properties possible to be
seized, after deficits disposal under paragraph (1) 3, it shall
cancel
the deficits disposal, and impose a disposition on charges
in arrears without delay.
Article 29-2 (Provision of Materials on Arrearage or Deficits Disposal)
(1) The Corporation may, if a Comprehensive Credit
Information
Agency prescribed in Article 17 (2) 1 of the Act on
the Use and Protection of Credit Information asks for materials
(hereinafter
referred to as "data on arrears, etc.") on delinquents
or those subject to deficits disposal, who fall under any of the
following
subparagraphs, the amount of arrears or the amount
of deficits, offer those materials : Provided that this shall not
apply in case
an administrative appeal or an administrative
litigation case concerning insurance premiums in arrears and
other charges and disposition
fees for arrears under this Act is
pending, or in case there are reasons prescribed by the
Presidential Decree, such as the partial
payment of arrears.
1. A person for whom the total amount of insurance
premiums and other charges and disposition fees for
arrears under this Act, that
are one year overdue after
the payment deadline under this Act, is five million won
or more;
2. A person who have failed to pay three times or more a
year and for whom the total amount of insurance
premiums and other charges and disposition fees for
arrears under this Act, overdue after the payment
deadline under this Act,
is five million won or more; or
3. A person for whom the total amount of deficits disposal
under Article 29 is five million won or more.
(2) Necessary matters concerning the procedures for
providing materials on arrears, etc., under paragraph (1) shall
be prescribed
by the Presidential Decree.
(3) A person provided with materials on arrears, etc., under
paragraph (1) shall neither use nor leak them for purposes
other than
his/her work.
The premiums and other charges under this Act shall be
collected in preference to other claims except national and local
taxes:
Provided that in case premiums, etc. are collected from
the proceeds of a sale of a property for which the fact that the
establishment
of a right of lease, pledge or mortgage has been
recorded and registered before the payment deadline is proved,
this shall not
apply to the bonds secured by the right of lease,
pledge or mortgage.
Article 31 (Special Cases of Collection of Premiums and Charges
for Industrial Accident Compensation Insurance)
(1) The Corporation shall collect in an integrated manner the
premiums and other charges for industrial accident compensation
insurance
under this Act and the charges and other levies
under Articles 9 and 16 of the Wage Claim Guarantee Act.
(2) An employer shall report and pay in an integrated
manner the premiums for industrial accident compensation
insurance under
this Act and the charges (hereinafter referred to
as "charges") under Article 9 of the Wage Claim Guarantee
Act.
(3) If an employer has paid premiums for industrial accident
compensation insurance and charges(including arrears and
additional
charges for each; hereinafter in this Act, the same
shall apply.) pursuant to paragraphs (1) and (2), he/she shall be
considered
to have paid premiums and charges in an amount
proportional to the ratio of premiums and charges that have to
be paid by the employer
to the total amount paid.
(4) The Corporation shall pay the premiums and charges
collected or paid pursuant to paragraphs (1) and
(2) into the
fund established pursuant to Article 95 of the Industrial
Accident Compensation Insurance Act and into the fund
established
pursuant to Article 17 of the Wage Claim Guarantee
Act, respectively.
(5) If premiums and charges are paid to each fund pursuant
to paragraph (4), necessary matters concerning the standards
and methods
of the calculation shall be prescribed by the
Presidential Decree.
Article 32 (Delivery of Documents)
Articles 7 through 12 of the Framework Act on National
Taxes shall apply mutatis mutandis to the delivery of
documents on premiums
and other charges under this Act.
CHAPTER IV
Insurance Work Service Agency
Article 33 (Insurance Work Service Agency)
(1) An organization with employers as its members
established under a Special Act, an corporation established with
the permission
of the Minister of Labor pursuant to Article 32
of the Civil Act, and other corporations or individuals (hereinafter
referred to
as "corporations, etc.") that meet the criteria
prescribed by the Presidential Decree may be entrusted by an
employer to perform
insurance work (hereinafter referred to as
"insurance work"), such as reporting premiums, making a report
on the insured of employment
insurance, etc. which the
employer should carry out in connection with a regional labor
office or the Corporation. In this case,
the scope of employers
eligible to entrust insurance work and the scope of work able
to be entrusted to corporations, etc. shall
be prescribed by the
Presidential Decree.
(3) If corporations, etc. (hereinafter referred to as "insurance
work service agencies") which have obtained authorization
pursuant
to paragraph (2) intend to modify authorized matters,
they shall obtain authorization from the Corporation over the
matters prescribed
by the Presidential Decree, such as entrusted
areas, etc., and make a report to the Corporation over the
matters prescribed by
the Ordinance of the Ministry of Labor,
such as its location, etc.
(4) If an insurance work service agency intends to discontinue
all or part of the work under paragraph (1), it shall report this
to the Corporation.
(5) If it is deemed that an insurance work service agency
illegally or unfairly handles insurance work or neglects the
handling
thereof, the Corporation may cancel the authorization
under paragraph (2).
Article 34 (Notification to Insurance Work Service Agency)
The Corporation may give notification, etc. of the payment
of premiums
and other charges under this Act to an insurance
work service agency in substitution for giving notification, etc.
to an employer.
Article 35 (Obligation of Insurance Work Service Agency)
If the Corporation collects the additional charges under
Article 24, the
arrears under Article 25 and the amount
equivalent to industrial accident compensation insurance benefits
under Article 26 and
reasons for the collection are attributable
to an insurance work service agency, the insurance work service
agency shall pay them
to the extent of its liability.
Article 36 (Keeping, etc. of Books by Insurance Work Service
Agency)
An insurance work service agency shall keep in its office
books and other documents specifying matters concerning its
insurance
work under the conditions as prescribed by the
Presidential Decree.
Article 37 (Support, etc. for Insurance Work Service Agency)
If an insurance work service agency is entrusted with
insurance work
pursuant to Article 33 (1), the Corporation may
pay expenses for collection and provide other subsidies under
the conditions as
prescribed by the Presidential Decree.
CHAPTER V
Supplementary Provisions
Article 38 (Procedures for Receiving Premiums)
Necessary matters concerning the methods and procedures
for receiving premiums and other charges under this Act shall
be prescribed
by the Ordinance of the Ministry of Labor.
Article 39 (Extension of Payment Deadline)
The Corporation may extend a payment deadline, if it is
deemed impossible to report, apply, request, submit documents,
notify,
pay or collect as prescribed by this Act until the
deadline for the reasons prescribed by the Ordinance of the
Ministry of Labor,
such as natural disasters, etc.
Article 40 (Request for Provision of Materials)
(1) The Corporation may, if it is deemed necessary for
work, such as collection, etc. of premiums, request relevant
national agencies
such as the Ministry of Public Administration
and Security, the Ministry of Land, Transport and Maritime
Affairs, the National
Tax Service, etc., local governments or
organizations, bodies, etc. related to insurance work to provide
necessary materials. In
this case, the relevant administrative
agencies or related organizations, bodies, etc., receiving the
request shall not refuse
without any justifiable reasons.
(2) The materials provided to the Corporation pursuant to
paragraph (1) shall be exempted from commissions, usage fees,
etc.
Article 41 (Extinctive Prescription)
(1) If the right to collect premiums and other charges under
this Act or the right to receive the return thereof is not
exercised
for three years, the period of extinctive prescription
shall be completed.
(2) The period of extinctive prescription under paragraph (1),
except as otherwise prescribed in this Act, shall be subject to
the provisions of the Civil Act.
Article 42 (Interruption of Extinctive Prescription)
(1) The period of extinctive prescription under Article 41
shall be interrupted
for reasons described in any of the
following subparagraphs:
1. Request for a return under Article 23 (1) or (2);
2. Notification or urging under Article 27; and
3. Request for delivery or seizure following the procedures
for disposition of arrears under Article 28.
(2) The period of extinctive prescription interrupted pursuant
to paragraph (1) shall begin to run anew after the deadline or
period
described in any of the following subparagraphs:
1. The payment deadline determined by a reminder letter;
2. The payment deadline notified under Article 27 (1);
3. The period during which delivery is requested; and
4. The period of seizure
Article 43 (Extinctive Prescription of Final Premiums)
The period of extinctive prescription of the final
premiums
under Article 19 shall begin to run from the first day of the
following insurance year (in the case of a business whose
insurance relationship is terminated during the insurance year,
the day following the date of the termination of insurance
relationship).
Article 44 (Report)
In cases as prescribed by the Presidential Decree and where
it is deemed necessary to ensure the good-faith report of
premiums
and provide guidance to an insurance work service
agency, the Corporation may demand the employer of a
business subject to this
Act, workers engaging in the business,
the insurance work service agency, and an individual who used
to be the insurance work service
agency to make a report and
submit related documents necessary for the enforcement of this
Act.
Article 45 (Investigation)
(1) In cases as prescribed by the Presidential Decree and
where it is deemed necessary to ensure the good-faith report of
premiums
and provide guidance to an insurance work service
agency, the Corporation may have its staff members gain access
to the workplace
of an employer who is employing or used to
employ workers or the office of an insurance work service
agency or an individual who
used to be the insurance work
service agency and ask them questions or investigate related
documents.
(2) If the Corporation conducts an investigation pursuant to
paragraph (1), it shall notify in advance the employer concerned
of
necessary matters for the investigation, such as the date and
time of the investigation, what is to be investigated, etc. :
Provided
that this shall not apply in case it is urgent or the
advance notification is considered to make it hard to achieve
the goal.
(4) The Corporation shall, if completing an investigation
pursuant to paragraphs (1) through (3), notify the employer
concerned
of the results of the investigation in writing.
Article 46 (Entrustment of Work)
The Corporation may entrust part of the work of receiving
premiums and other charges under this Act to postal service
agencies
or financial institutions under the conditions as
prescribed by the Presidential Decree.
Article 47 (Special Case for Workers Dispatched Overseas)
(1) The amount of wages which is used as the basis for
calculating industrial
accident compensation insurance premiums
for overseas-dispatched workers (hereinafter referred to as
"overseas-dispatched workers")
covered by industrial accident
compensation insurance pursuant to Article 122 (1) of the
Industrial Accident Compensation Insurance
Act shall be the
amount determined by the Minister of Labor in consideration of
the amount of wages for workers employed in the
same kind
of occupation in the business concerned and other conditions,
and the premium rate shall be determined by the Minister
of
Labor in consideration of the accident rate for overseas-dispatched
workers and the amount of money spent for their accident
compensation.
(2) Necessary matters concerning the application and
approval for joining industrial accident compensation insurance,
the report
and payment of premiums, etc., with regard to
overseas-dispatched workers shall be prescribed by the
Ordinance of the Ministry
of Labor.
(3) The provisions of Article 5 (4), (5) and (7), subparagraph
3 of Article 7 and Article 10 shall apply mutatis mutandis to
the
establishment and termination of industrial accident compensation
insurance relationships for overseas-dispatched workers.
Article
48 (Special Case for On-the-job Trainees)
(1) The amount of wages which is used as the basis for
calculating industrial accident
compensation insurance premiums
for on-the-job trainees (hereinafter referred to as "on-the-job
trainees") covered by industrial
accident compensation insurance
pursuant to Article 123 (1) of the Industrial Accident
Compensation Insurance Act shall be the
amount of all money
and valuables paid to the on-the-job trainee and if it is found
difficult to calculate industrial accident
compensation insurance
premiums, it may be the amount determined by the Minister of
Labor.
(2) Necessary matters concerning the report and payment of
industrial accident compensation insurance premiums for
on-the-job trainees
shall be prescribed by the Ordinance of the
Ministry of Labor.
Article 49 (Special Case for Employers of Small and Medium
Enterprises)
(1) The amount of wage which is used as the basis for
calculating industrial accident compensation insurance premiums
for employers
of small and medium enterprises (hereinafter
referred to as "employers of small and medium enterprises")
who have joined industrial
accident compensation insurance
pursuant to Article 124 (1) of the Industrial Accident
Compensation Insurance Act shall be the
amount determined by
the Minister of Labor and the premium rate shall be the one
applicable to the business.
(2) Necessary matters concerning the application for and
approval of subscription to industrial accident compensation
insurance,
the report and payment of premiums, etc., with
regard to employers of small and medium enterprises shall be
prescribed by the Ordinance
of the Ministry of Labor.
(3) The provisions of Article 5 (4), (5), and (7), Article 6 (3),
subparagraph 3 of Article 7 and Article
10 shall apply mutatis
mutandis to the establishment and termination of insurance
relationships for employers of small and medium
enterprises.
Article 49-2 (Special Case for the Self-employed)
(1) The self-employed under Article 113 of the Employment
Insurance
Act may see themselves as workers and join
employment insurance with the approval of the Corporation.
(2) The amount of wages which is used as the basis for
calculating employment insurance premiums for the
self-employed shall be
determined and announced by the
Minister of Labor in consideration of incomes, wage levels, etc.,
of the self-employed.
(3) Notwithstanding the provisions of Article 13 (2) and (4),
the amount of employment insurance premiums that should be
paid by
the self-employed shall be the one calculated by
multiplying the amount of wages prescribed in paragraph (2) by
the insurance premium
rate for employment security and
vocational skills development projects under Article 14 (1).
(4) Necessary matters concerning
the application and
approval for joining employment insurance, the report and
payment of premiums, etc., with regard to the self-employed
shall be prescribed by the Ordinance of the Ministry of Labor.
(5) The provisions of Article 5 (5) and (7), subparagraph 3
of
Article 7 and subparagraphs 1 through 3 of Article 10 shall
apply mutatis mutandis to the establishment and termination of
insurance
relationships for the self-employed. In this case,
"employer" shall be read as "the self-employed" and "business"
as "self-employed
business".
(1) The amount of wages which is used as the basis for
calculating industrial accident compensation insurance premiums
for those
in special types of employment and their employers
covered by industrial accident compensation insurance pursuant
to Article 125
of the Industrial Accident Compensation
Insurance Act shall be the amount determined and announced
by the Minister of Labor, and
the premium rate shall be the
rate applicable to the business.
(2) The industrial accident compensation insurance premiums
under paragraph (1) shall be equally borne by the person in a
special
type of employment and his/her employer. However, if
the person in a special type of employment is engaged in an
occupation prescribed
in the Presidential Decree given the
degree of employee-employer relationships, etc., the premiums
shall be paid by the employer
alone.
(3) If a person in a special type of employment has to bear
insurance premiums pursuant to paragraph (2), the employer
shall report
and pay insurance premiums under the conditions
prescribed in the Ordinance of the Ministry of Labor, and the
person in a special
type of employment shall pay the employer
an amount equivalent to the amount of insurance premiums
paid by the employer.
(4) The employer may deduct the amount of insurance
premiums the person in a special type of employment should
bear pursuant to
paragraph (2) at source from the money or
other valuables to be paid to that person. In this case, the
employer shall give a statement
of the deduction to the person
in a special type of employment.
(5) Necessary matters concerning exclusion from the
coverage of industrial accident compensation insurance, inclusion
in the coverage
and report of alterations to insurance
relationships for those in special types of employment shall be
prescribed in the Ordinance
of the Ministry of Labor.
CHAPTER VI
Fine for Negligence
Article 50 (Fine for Negligence)
(1) A person falling under any of the following subparagraphs
shall be punished by a fine for negligence not exceeding three
million
won:
1. A person who fails to make a report of insurance relationships
under Article 11, a report of changes in insurance
relationships
under Article 12, a report of estimated premiums
under Article 17 and a report of final premiums under
Article 19 or makes a false
report of them;
2. A person who fails to make a report or makes a false
report or fails to submit or submits false documents in
disobedience to
the demand under Article 44 ; and
3. A person who gives false answers to the questions asked
under Article 45 (1) or refuses, obstructs or evades the
investigation
conducted under the same paragraph.
(2) A person who fails to keep books or other documents as
prescribed in Article 36 or makes
a false entry shall be
punished by a fine for negligence not exceeding five hundred
thousand won.
(3) The fine for negligence prescribed in paragraph (1) or (2)
shall be imposed and collected by the Minister of Labor under
the
conditions as prescribed by the Presidential Decree.
(4) A person who is dissatisfied with the imposition of a
fine for negligence
as prescribed in paragraph (3) may raise an
objection against the Minister of Labor within 30 days after the
person is informed
of such imposition.
(5) If a person who is subject to the imposition of a fine for
negligence as prescribed in paragraph (3) raises an objection
pursuant
to paragraph (4), the Minister of Labor shall
immediately notify a competent court of this and the competent
court shall, upon
receiving the notification, bring the case of the
fine for negligence to trial in accordance with the Non-contentious
Case Litigation
Procedure Act.
(6) If no objection is raised and no fine for negligence is
paid within the period prescribed in paragraph (4), the fine for
negligence
shall be collected in accordance with the process of
recovery of national taxes in arrears.
Addenda
Article 1 (Enforcement Date)
This Act shall enter into force on the date of its
promulgation: Provided that.....among the Acts revised in
accordance with Article
6 of the Addenda, the amended parts
of the Acts which were promulgated before the enforcement of
this Act but have yet to take
effect shall enter into force on the
enforcement dates of the respective Acts.
Articles 2 through 5 Omitted.
Article 6 (Revision of Other Laws)
(1) through (529) Omitted.
(530) Parts of the Act on the Collection, etc., of Premiums
for Employment Insurance and Industrial Accident
Compensation Insurance shall be revised as follows :
"The Ministry of Government Administration and Home
Affairs, the Ministry
of Construction and Transport, the
National Tax Service" in the former part of Article 40 (1)
shall be changed to "the Ministry
of Public Administration
and Security, the Ministry of Land, Transport and Maritime
Affairs, the National Tax Service".
(531) through (760) Omitted.
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