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 [Implementation date is October 1, 2019, Article 28

Article 28 (Objects Eligible for Subsidization for Employment Insurance Premiums) (1) "Business the scale of which is less than that prescribed by Presidential Decree" in Article 21 (1) 1 of the Act means any of the businesses classified as follows: Provided , That any public institution defined in subparagraph 1 of Article 2 of the Act on the Prevention of Corruption and the Establishment and Management of the Anti-Corruption and Civil Rights Commission shall be excluded herefrom:   <Amended by Presidential Decree No. 26809, Dec. 30, 2015; Presidential Decree No. 28161, Jun. 27, 2017>

1.In cases of businesses for which insurance premiums are paid pursuant to Article 16-2 (1) of the Act, a business that meets all the following requirements:

(a) The number of insured employees defined in subparagraph 1 (a) of Article 2 of the Employment Insurance Act (hereinafter referred to as "insured employees") which is calculated as prescribed by the Minister of Employment and Labor in the year preceding the insurance year, in which the date of application for subsidization for employment insurance premiums referred to in Article 21 of the Act (hereinafter referred to as "date of application for subsidization") falls, must be an average of less than ten persons a month: Provided, That in cases of a business where the average monthly number of insured employees for the year preceding the insurance year in which the date of application for subsidization falls exceeds ten persons;or a business for which an insurance relationship is formed under Article 7 of the Act during the insurance year in which the application date of subsidization falls, the number of insured employees must be less than ten persons during the three consecutive months immediately preceding the month in which the application date of subsidization falls (limited to the year in which the date of application for subsidization falls; and referring to the relevant period if three months have not passed since the date the insurance relationship is formed);the number of insured employees must be less than ten persons during the three consecutive months immediately preceding the month in which the application date of subsidization falls (limited to the year in which the date of application for subsidization falls; and referring to the relevant period if three months have not passed since the date the insurance relationship is formed);the number of insured employees must be less than ten persons during the three consecutive months immediately preceding the month in which the application date of subsidization falls (limited to the year in which the date of application for subsidization falls; and referring to the relevant period if three months have not passed since the date the insurance relationship is formed);

(b) The number of insured employees as at the last day of the month (referring to the relevant application date or reporting date, if an application for subsidization is filed while applying for purchase of an employment insurance policy pursuant to Article 5 (2) of the Act or reporting the formation of an insurance relationship within the period specified in Article 11 of the Act) in which the date of application for subsidization falls, must be less than ten persons;

(c) The number of insured employees as at the last day of each month in the relevant insurance year after the commencement of subsidization for employment insurance premiums, must not exceed ten persons for three consecutive months;

2.In cases of businesses for which employment insurance premiums are reported and paid pursuant to Article 16-2 (2) of the Act: A business that meets the requirements specified in subparagraph 1 (a).

(2) Where the owner of a business falling under paragraph (1) grants any of the following leaves, etc. (hereinafter referred to as "maternity leave before and after childbirth, etc.") to its insured employees, the number calculated by deducting the number of insured employees, who have been granted a maternity leave before and after childbirth, etc., from the total number of its insured employees, shall be deemed the number of its insured employees, during the period for the maternity leave before and after childbirth, etc.  <Newly Inserted by Presidential Decree No. 26809, Dec. 30, 2015; Presidential Decree No. 28161, Jun. 27, 2017>

1.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;

2.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.

(3) "Remuneration less than the amount prescribed by Presidential Decree" in Article 21 (1) 1 of the Act means where any of the following amounts for the relevant insured employee is less than the amount publicly notified by the Minister of Employment and Labor in consideration of the level of remunerations of employees in a similar type of business, the conditions of labor market, etc., after consultation with the Minister of Health and Welfare.  <Amended by Presidential Decree No. 28161, Jun. 27, 2017>

1. In cases of a business falling under paragraph (1) 1, the average monthly remuneration calculated pursuant to Article 16-3 of the Act; or the total monthly remuneration stated in a report on confirmation of the details of submitted employment under the latter part of Article 7 (1) of the Enforcement Decree of the Employment Insurance Act;

2.In cases of a business falling under paragraph (1) 2, the average monthly remuneration stated in an application for subsidization filed under Article 29-3 (1) (referring to the amount calculated by dividing the total remuneration stated in the application for subsidization, by the number of working days of the relevant employee during the relevant insurance year, and then by multiplying the resulting number by 30); or the total monthly remuneration stated in a report on confirmation of the details of submitted employment under the latter part of Article 7 (1) of the Enforcement Decree of the Employment Insurance Act.

(4) "Property prescribed by Presidential Decree" in Article 21 (1) 2 of the Act means land, buildings, housing, aircraft, or ships referred to in Article 105 of the Local Tax Act.  <Newly Inserted by Presidential Decree No. 28161, Jun. 27, 2017>

(5) "Standard prescribed by Presidential Decree" in Article 21 (1) 2 or 3 of the Act means the standard determined and publicly notified by the Minister of Employment and Labor in consideration of the economic conditions of Korea and abroad, such as the inflation rate and economic growth rates, the status of assets and income distribution of employees, relationship with other statutes, after consultation with the Minister of Health and Welfare.  <Newly Inserted by Presidential Decree No. 28161, Jun. 27, 2017>

[This Article Newly Inserted by Presidential Decree No. 23910, Jun. 29, 2012]