国内政策【切换】 国际政策

ENFORCEMENT DECREE OF THE ACT ON THE COLLECTION OF INSURANCE PREMIUMS, ETC. FOR EMPLOYMENT INSURANCE AND INDUSTRIAL ACCIDENT COMPENSATION INSURANCE Enforcement Date 01. Oct, 2019Article 19-6

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/she shall deduct the equivalent of the employment insurance premium to be borne by the relevant 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.

[This Article Wholly Amended by Presidential Decree No. 22408, Sep. 29, 2010]

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.

[This Article Newly Inserted by Presidential Decree No. 22408, Sep. 29, 2010]

Article 19-3 (Grounds for Calculating Monthly Insurance Premiums on Daily 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 by Presidential Decree No. 26809, Dec. 30, 2015>

1. Temporary layoff or temporary leave of an employee;

2. 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;

3.Any other grounds recognized by the Minister of Employment and Labor as a state in which an employee does not provide labor.

[This Article Newly Inserted by Presidential Decree No. 22408, Sep. 29, 2010]

Article 19-4 (Remuneration Excluded from Average Monthly Remuneration, etc. when Insurance Premiums are Calculated) (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 any of the grounds specified in any subparagraph of Article 19-3.

(2) The remuneration during the period constituting the grounds specified in paragraph (1), shall be excluded from the average monthly remuneration or the total remuneration when the relevant industrial accident insurance premium is calculated.

[This Article Newly Inserted by Presidential Decree No. 22408, Sep. 29, 2010]

Article 19-5 (Reporting on Total Remuneration, etc.) (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:   <Amended by Presidential Decree No. 23910, Jun. 29, 2012>

1. Names and resident registration numbers of employees;

2.Where a business owner employs a new employee during the preceding year, the date the employee is employed (referring to the date his/her insured status is acquired as specified in Article 13 of the Employment Insurance Act);

3.Where a business owner terminates an employment relationship with an employee during the preceding year, the date the employment relationship is terminated (referring to the date his/her insured status is forfeited as specified in Article 14 of the Employment Insurance Act);

4.Where a business owner transfers an employee to another place of business, the date the employee is transferred (referring to the date of transfer specified in Article 9 of the Enforcement Decree of the Employment Insurance Act);

5. Total remuneration of each employee for the preceding year;

6.Any 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 as follows:

1. Names and resident registration numbers of employees;

2.Where a business owner employs a new employee during the preceding year, the date the employee is employed (referring to the date his/her insured status is acquired as specified in Article 13 of the Employment Insurance Act);

3.Where a business owner terminates an employment relationship with an employee during the preceding year, the date the employment relationship is terminated (referring to the date his/her insured status is forfeited specified in Article 14 of the Employment Insurance Act);

4. Total remuneration of each employee for the relevant year.

(3) Notwithstanding paragraphs (1) and (2), a report may be filed only on the total remuneration of all the relevant employees, for the employees specified in paragraph (5).

(4) Matters to be reported by a business owner where he/she employs a new employee, pursuant to Article 16-10 (3) of the Act, shall be as follows:

1. Name, resident registration number, and address of the relevant employee;

2. Date the relevant employee is employed (referring to the date his/her insured status is acquired as specified in Article 13 of the Employment Insurance Act);

3. The relevant employee's average monthly remuneration specified in Article 16-3 (2) 2 of the Act.

(5) "Employees prescribed by Presidential Decree, such as persons whose prescribed working hours for a month are less than 60 hours" in the proviso to Article 16-10 (3) of the Act means persons specified in Article 3 (1) or (2) 1 of the Enforcement Decree of the Employment Insurance Act (excluding employees subject to the Employment Insurance Act).

(6) Matters to be reported by a business owner where he/she terminates an employment relationship with an employee, pursuant to Article 16-10 (4) of the Act, shall be as follows:

1. Name and resident registration number of the relevant employee;

2. Date the employment relationship is terminated (referring to the date his/her insured status is forfeited as specified in Article 14 of the Employment Insurance Act);

3. Total remuneration paid to the relevant employee.

(7) "Ground prescribed by Presidential Decree, such as temporary leave of an employee or transfer to another place of business" in Article 16-10 (5) of the Act means any of the following:   <Amended by Presidential Decree No. 23466, Dec. 30, 2011; Presidential Decree No. 26809, Dec. 30, 2015>

1. Temporary layoff or temporary leave of an employee;

1-2. 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;

1-3. 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 the same Act;

2. Transfer of an employee from the relevant business owner's place of business to another place of business;

3.A change in the name, resident registration number, or the date temporary leave of an employee is terminated.

(8) Matters to be reported by a business owner where any ground specified in any subparagraph of paragraph (7) arises for an employee, pursuant to Article 16-10 (5) of the Act, shall be as follows:   <Amended by Presidential Decree No. 23910, Jun. 29, 2012; Presidential Decree No. 26809, Dec. 30, 2015>

1.Where the relevant employee does not provide labor on the grounds of temporary layoff or temporary leave referred to in paragraph (7) 1; a maternity leave before and after childbirth, or a miscarriage/stillbirth leave referred to in paragraph (7) 1-2; a childcare leave or a reduction of working hours for the period of childcare referred to in paragraph (7) 1-3; or transfer referred to in paragraph (7) 2, the date of commencement or termination of the relevant period, the relevant employee's name and resident registration number, the reason why the employee does not provide labor, and the name and management number of the place of business to which the employee has been transferred;

2.Where the relevant employee's name or resident registration number is changed, the details of the change in his/her name or resident registration number.

(9) A business owner who intends to report under paragraphs (1) through (4), (6) or (8), shall prepare and submit the report prescribed by Ordinance of the Ministry of Employment and Labor.

[This Article Newly Inserted by Presidential Decree No. 22408, Sep. 29, 2010]

Article 19-6 (Reporting on Total Remuneration in Writing) "Scale prescribed by Presidential Decree" in the proviso to Article 16-10 (8) of the Act means a business with less than ten employees as at the end of the preceding year.

[This Article Newly Inserted by Presidential Decree No. 22408, Sep. 29, 2010]