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 19-4 to Article 21 on October 1, 2019

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]

Article 19-7 (Payment of Insurance Premiums, etc. by Credit Card, etc.) (1) Deleted.  <by Presidential Decree No. 28161, Jun. 27, 2017>

(2) "Insurance premium payment service provider prescribed by Presidential Decree" in Article 16-12 (1) of the Act means any of the following institutions that provide payment services by credit card, debit card, etc. (hereinafter referred to as "credit card, etc.") through information and communications networks:

1. Korea Financial Telecommunications and Clearings Institute established with permission from the Financial Services Commission pursuant to Article 32 of the Civil Act;

2. An institution designated by either COMWEL or the National Health Insurance Service established under Article 13 of the National Health Insurance Act (hereinafter referred to as the "Health Insurance Service") for each type of collection business entrusted thereto pursuant to Article 4 of the Act, taking into account facilities, capabilities to perform business, the amount of capital, etc.

(3) Payment service fees referred to in Article 16-2 (3) of the Act shall be approved by COMWEL or the Health Insurance Service, comprehensively considering operating expenses, etc. of insurance premium payment service providers. In such cases, the payment service fees shall not exceed 10/1,000 of the amount paid.

(4) COMWEL or the Health Insurance Service may determine matters necessary for paying insurance premiums, etc. by credit card, etc.

[This Article Newly Inserted by Presidential Decree No. 25629, Sep. 24, 2014]

Article 20 (Reporting and Payment of Estimated Insurance Premiums) Where a business owner intends to pay an estimated insurance premium, he/she shall submit a report on the estimated insurance premium to COMWEL and pay it based on a statement of payment.

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

Article 21 (Application of Total Remuneration of Preceding Year) "Cases prescribed by Presidential Decree" in the main sentence of Article 17 (1) of the Act means where the estimated total remuneration for the relevant insurance year is at least 70/100 but less than 130/100 of the total remuneration for the preceding year.

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