国内政策【切换】 国际政策

Enforcement order of the "Act on the Collection of Insurance Premiums, etc.". Employment insurance and industrial accident compensation insurance [The implementation date is from Article 17 to Article 18-3 on October 1, 2019

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'

(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 by Presidential Decree No. 23910, Jun. 29, 2012; Presidential Decree No. 27051, Mar. 22, 2016; Presidential Decree No. 29455, 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 the same 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 by Presidential Decree No. 27051, Mar. 22, 2016>

(5) Where insurance benefits are calculated under the main sentence 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 by Presidential Decree No. 27051, Mar. 22, 2016>

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

Article 18 (Increase or Decrease Percentages for 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) Where COMWEL has decided to raise or lower an industrial accident insurance premium rate under Article 15 (2) of the Act, it shall notify the relevant business owner of the raised or lowered industrial accident insurance premium rate without delay.

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

Article 18-2 (Application of Industrial Accident Prevention Rate) (1) Accident prevention activity referred to in Article 15 (4) of the Act means any of the following activities:   <Amended by Presidential Decree No. 25251, Mar. 12, 2014; Presidential Decree No. 29455, Dec. 31, 2018>

1.Business owners conducting risk assessment in relation to hazardous or dangerous factors caused by buildings, machinery and apparatus, equipment, raw materials, gases, steam, dust, etc., or by specific work behaviors or duties, under Article 41-2 ( 1) of the Occupational Safety and Health Act;

2. Business owners completing educational courses relating 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;

3.Business owners reducing the working hours per week by 52 hours or less, pursuant to the criteria determined by the Minister of Employment and Labor.

(2) The rate of reduction of an industrial accident insurance premium rate (hereinafter referred to as “rate of reduction”) for each accident prevention activity referred to in 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. In this case, if a business owner engages in the accident prevention activities referred to in paragraph (1) 1 and 2 all together (including engaging in the same accident prevention activity at least two times; hereafter in this Article the same shall apply), the rates of reduction calculated by the formulas under subparagraphs 1 and 2, whichever is greater, shall apply to the business owner, and,  <Amended by Presidential Decree No. 29455, Dec. 31, 2018>

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.In cases falling under paragraph (1) 3:

(10 x the number of days of recognition of accident prevention activities for the preceding year) / (100 x 365)

[This Article Newly Inserted by Presidential Decree No. 25047, Dec. 30, 2013]

Article 18-3 (Recognition Period, etc. for Accident Prevention Activities) (1) The recognition period for each category of accident prevention activities referred to in Article 15 (4) of the Act shall be classified as follows:   <Amended by Presidential Decree No. 29455, Dec. 31, 2018>

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. In cases falling under Article 18-2 (1) 3: Until June 30, 2021 from the date accident prevention activities are recognized.

(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 accident prevention activities referred to in paragraph (One).

[This Article Newly Inserted by Presidential Decree No. 25047, Dec. 30, 2013]