国内政策【切换】 国际政策

Korea - Labor Law-ENFORCEMENT DECREE OF THE ACT ON THE COLLECTION, ETC., OF PREMIUMS FOR EMPLOYMENT INSURANCE AND INDUSTRIAL ACCIDENT COMPENSATION INSURANCE Enforcement Date 01. Jan, 2015Chapter III Article 30 section 5 to Article 39

Article 30-5 (Exemption from Payment of Employment Insurance Premiums, etc.) (1) If an employer falls under Article 22-3 of the Act, he/she shall be exempt from paying the employment insurance premiums and arrears thereon (hereinafter referred to to as "employment insurance premiums, etc.") incurred before the date of reporting the acquisition of insured status, according to the following classification:

1.Where the employer has reported the acquisition of insured status between July 1, 2012 and June 30, 2013: all of the employment insurance premiums, etc.;

2.Where the employer has reported the acquisition of insured status after the end of the period specified in subparagraph 1: 50/100 of the employment insurance premiums, etc.

(2) Even in the event that an employer who is exempt from paying employment insurance premiums, etc., pursuant to paragraph (1) has a reason to receive support with regard to the relevant workers as a result of an employment security project or a Vocational skills development project under Chapter III of the Employment Insurance Act, the Minister of Employment and Labor shall not provide the relevant subsidies to the employer during the exemption period.

 <This Article Newly Inserted by Presidential Decree No. 23910, Jun. 29, 2012>

Article 31 (Appropriation and Return of Premiums, etc. Paid in Excess and Their Interests) (1) Deleted.  <Presidential Decree No. 19973, Mar. 27, 2007>

(2) If an employer has paid in mistake premiums and other charges or received insurance benefits pursuant to Article 89 of the Industrial Accident Compensation Insurance Act, he/she may request the Service to appropriate them for premiums and other charges for the following year.  <Amended by Presidential Decree No. 22408, Sep. 29, 2010>

(3) If the Service intends to appropriate premiums, etc., paid in mistake or insurance benefits for premiums and other charges preferentially or decides to return the balance pursuant to Article 23 (1) through (3) of the Act, it shall inform the employer of this.  <Amended by Presidential Decree No. 22408, Sep. 29, 2010>

(4) "The interest rate prescribed by the Presidential Decree" in parts other than each subparagraph of Article 23 (4) of the Act refers to the interest rate on national tax refunds under Article 43-3 (2) of the Enforcement Decree of the Framework Act on National Taxes.  <Amended by Presidential Decree No. 23910, Jun. 29, 2012>

 <This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010>

Article 32 (Exception to Collection of Additional Charges)

"Cases prescribed by the Presidential Decree" in the proviso of Article 24 (1) of the Act refers to the following cases:

1.Where the amount of additional charges is less than three thousand won; and

2.Where total remuneration pursuant to Article 16-10 (1) and (2) of the Act and final premiums are not reported because of natural disasters and other inevitable reasons recognized by the Minister of Employment and Labor.

 <This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010>

Article 33 (Collection, etc of Arrears) (1) Deleted.  <Presidential Decree No. 25629, Sep. 24, 2014>

(2) Deleted.  <Presidential Decree No. 25629, Sep. 24, 2014>

(3) "Cases prescribed by the Presidential Decree" in the proviso of Article 25 (1) of the Act refers to the following cases:

1. Deleted.  <Presidential Decree No. 23466, Dec. 30, 2011>

2. Where arrears, additional charges and insurance benefits to be collected pursuant to Article 26 of the Act are in arrears;

3. Deleted.  <Presidential Decree No. 23466, Dec. 30, 2011>

4.Where premiums and other charges are in arrears because of natural disasters or other inevitable reasons recognized by the Minister of Employment and Labor.

 <This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010>

Article 34 (Standards for Collection of Industrial Accident Compensation Insurance Benefits)(1) The collection of insurance benefits under Article 26 (1) 1 of the Act shall be made to provide medical care benefits, wage replacement benefits, disability benefits, nursing benefits, survivors' benefits, and injury-disease compensation annuities for accidents taking place during the period from the day following the end of the deadline until which insurance coverage must be reported to the day on which insurance coverage is actually reported, and the amount to be collected shall be 50/100 of the insurance benefits determined to be paid for accidents taking place during a period in which the employer neglects to make the report on insurance coverage: Provided, That this shall apply only to insurance benefits whose reason for a request for payment occurs between the starting date of medical care (the date of accident ,in cases where the victim dies when the accident happens) and the last day of the month containing the date marking one year after the start of the medical care.

(2) The collection of insurance benefits under Article 26 (1) 2 of the Act shall be made to provide medical care benefits, wage replacement benefits, disability benefits, nursing benefits, survivors's benefits, and injury-disease compensation annuities for accidents taking place during the period from the day following the end of the deadline (payment deadline for each quarter in cases of payment in installments under Article 17 (3) of the Act) for payment of estimated premiums or for payment of monthly insurance premiums to the day preceding the date on which the premiums concerned are paid, and the amount to be collected shall be 10/100 of the insurance benefits whose reasons for a request for payment occur between the date of accident to the day preceding the date on which the premiums are paid . However,

1.Where the ratio of premiums paid to monthly premiums of the year concerned that shall be paid by the day the accident happens is 50/100 or more.

2.Where the ratio of premiums paid to estimated premiums that shall be paid in the year concerned (the ratio of premiums paid to estimated premiums which shall be paid by the quarter in which the accident happens in case of payment in installments) is 50/ 100 or more.

(3) In case of collecting insurance benefits pursuant to paragraph (1) or (2), if the insurance benefits determined to be paid are disability or survivors' compensation annuities, it shall be considered that lump-sum disability or survivors' compensation are determined to be paid on the day when reasons for a request for payment occurs for the first time.

(4) If reasons falling under Article 26 (1) 1 and 2 of the Act concur with each other, only the insurance benefits whose collection ratio is the highest shall be collected during the period in which they concur.

 <This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010>

Article 35 (Collection of Insurance Benefits from Those Covered by Industrial Accident Compensation Insurance)

When the Service gives a notification of payment of all or part of insurance benefits pursuant to Article 26 (2) of the Act, the payment deadline shall be 30 days or more from the date on which the notification is received.

 <This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010>

Article 36 Deleted.  <Presidential Decree No. 19973, Mar. 27, 2007>

Article 37 (Entrustment, etc. of Public Sales) (1) If the Health Insurance Corporation has the Korea Asset Management Corporation under Article 6 of the Act on the Efficient Disposal of Non-performing Assets, etc. of Financial Companies and the Establishment of Korea Asset Management Corporation (hereinafter referred to as "Korea Asset Management Corporation") vicariously conduct a public sale of seized properties pursuant to the former part of Article 28 (2) of the Act, it shall send a request for public sales by proxy containing the following matters to the Korea Asset Management Corporation:   <Amended by Presidential Decree No. 25279, Mar. 24, 2014>

1.The delinquent's name, address or place of residence;

2. The type, quantity, quality and location of the properties to be sold publicly;

3. The particulars and payment deadline of premiums and other charges related to the seizure; and

4. Other matters needed to publicly sell seized properties.

(2) If the Health Insurance Corporation entrusts public sales pursuant to paragraph (1), it shall inform this fact without delay to the delinquent, the security owner, the person who has a right of lease, pledge, or mortgage or other rights to the properties and the person who takes custody of the seized properties.

 <This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010>

Article 38 (Transfer of Seized Properties) (1) When entrusting public sales pursuant to Article 37 (1), the Health Insurance Corporation may transfer the properties which it possesses or has a third party keep to the Korea Asset Management Corporation: Provided, That in substitution for transferring properties kept by a third party, a certificate of custody of the properties concerned may be transferred.

(2) If the Korea Asset Management Corporation takes over seized properties pursuant to paragraph (1), it shall prepare a statement of transfer or receipt.

 <This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010>

Article 39 (Request for Revocation of Public Sale by Proxy) (1) If there is any property remaining unsold within two years from the date of the entrustment of public sales, the Korea Asset Management Corporation may request the Health Insurance Corporation to revoke the entrustment of the public sales of the property.

(2) When the Health Insurance Corporation is requested to revoke the entrustment under paragraph (1), it shall follow that request unless under special circumstances.

 <This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010>