国内政策【切换】 国际政策

Korea-Labor law-ACT ON THE COLLECTION, ETC. OF PREMIUMS FOR EMPLOYMENT INSURANCE AND INDUSTRIAL ACCIDENT COMPENSATION INSURANCE-Article 23 with a 26

Article 23 (Appropriation and Return of Premiums, etc., Paid in Excess)

(1)If the Corporation desires to return money paid in mistake out of the amount paid by an employer, it shall first appropriate that money for the premiums etc. in the order of the following subparagraphs, and if there is a remaining amount, it shall be returned to the employer, and the amount shall be paid by the Health Insurance Corporation : Provided that, the Corporation shall pay the remaining balance for estimated premiums, final premiums and charges under Article 17, Article 19 and Article 26.  <Amended by Act No. 9989, Jan. 27, 2010>

1.Disposition fees for arrears under Article 28 (1);

2.Arrears under Article 25 (1);

3.Additional charges under Article 24;

4.Insurance benefits collected under Article 26 (1); and

5.Monthly insurance premiums, estimated premiums and final premiums.

(2) In the case of paragraph (1), the mistakenly paid money shall, if it is related to employment insurance, be appropriated to employment insurance premiums and related charges and disposition fees for arrears, and if it is related to industrial accident compensation insurance, be appropriated to industrial accident compensation insurance premiums and related charges and disposition fees for arrears, and if there are two or more insurance premiums and other charges and disposition fees for arrears under this Act, which have the same priority, the insurance premiums and other charges and disposition fees for arrears, whose payment deadline comes earlier shall be given a priority.

(3)If industrial accident compensation insurance benefits are paid to an insurance subscriber pursuant to Article 89 of the Industrial Accident Compensation Insurance Act, they shall be first appropriated for the premiums and other charges and disposition fees for arrears (limited to charges and disposition fees for arrears related to industrial accident compensation insurance) prescribed in this Act in the order of the subparagraphs of paragraph (1) and then the balance shall be paid to the employer.

(4)If the Corporation appropriates the money paid in mistake under paragraph (1) or (2) for the premiums and other charges and disposition fees for arrears under this Act or returns it, it shall add the amount calculated at the interest rate prescribed by the Presidential Decree for the period from the day following the date prescribed in any of the following subparagraphs to the day on which the appropriation or return is made to the amount of money paid in mistake:  <Amended by Act No. 9989, Jan. 27, 2010>

1.The date on which the payment is made, in case of excess amounts due to mistaken payment, double payment or a decision to cancel or rectify the imposition after payment;

2. The date falling under the following items, in case of a return made pursuant to Article 16-9 (3)

A. The seventh day after the reporting deadline, in case the employer submitted the report of total remuneration within the reporting deadline under Article 16-10 (1)

B. The seventh day after receipt of application for report of total remuneration, in case the employer submitted the report of total remuneration after the reporting deadline under Article 16-10 (1)

C.The last day of the month of the date the Corporation calculated the premiums, in case the report of total remuneration was not submitted.

3. The seventh day after the application for reduction of estimated premiums is received, in case of excess amounts due to a reduction in premiums made pursuant to Article 18 (2); and

4.The seventh day after the report of final premiums is received, in case of a return made pursuant to Article 19 (2) or (4).

 <This Article Wholly Amended by Act No. 9896, Dec. 30, 2009>

Article 23-2 (Appropriation of Medical Care Expenses, etc., under Industrial Accident Compensation Insurance)

If the Corporation pays medical care expenses to a industrial accident insurance-related medical institution where the worker received medical care pursuant to Article 40 (2) of the Industrial Accident Compensation Insurance Act or costs of medicines to a pharmacy which provides medicines pursuant to subparagraph 2 of paragraph (4) of the same Article, they shall be first appropriated for the industrial accident compensation insurance premiums the medical institution or the pharmacy has to pay and other charges and disposition fees for arrears under this Act and then the balance shall be paid to the medical institution or the pharmacy. In this case, the order of priority in which they are appropriated shall be the same as the order of the subparagraphs of Article 23 (1).

 <This Article Wholly Amended by Act No. 9896, Dec. 30, 2009>

Article 24 (Collection of Additional Charges)

(1) If collecting premiums pursuant to Article 16-6 (1), Article 16-9 (2) and Article 19 (4) as an employer fails to report total remuneration or final premiums by the deadline prescribed in Article 16-10 (1) and (2) or Article 19 (1), or the reported total remuneration or final premium is different from facts, the Corporation shall impose as additional charges the amount equivalent to 10/100 of the amount of premiums to be collected: Provided that this shall not apply to cases where the amount of additional charges is small, or cases prescribed by the Presidential Decree where collecting additional charges is deemed inappropriate, or to the portion exceeding the amount prescribed by the Presidential Decree.  <Newly Inserted by Act No. 9989, Jan. 27, 2010>

(2) From among the additional charges under paragraph (1), additional charges related to Article 16-6 (1) and Article 16-9 (2) shall be collected by the Health Insurance Corporation, and additional charges related to Article 19 (4) shall be collected by the Corporation. <Newly Inserted by Act No. 9989, Jan. 27, 2010>

(3) Notwithstanding paragraph (1), the Corporation shall reduce 50/100 of the additional charges under paragraph (1) to employers who made a revised report of total remuneration pursuant to Article 16-11 or submitted a revised report of final premiums pursuant to Article 19 (5).  <Newly Inserted by Act No. 9989, Jan. 27, 2010>

 <This Article Wholly Amended by Act No. 9896, Dec. 30, 2009>

Article 25 (Collection of Arrears)

(1) If an employer fails to pay premiums or other charges until the payment deadline prescribed in Article 16-7, Article 17 and Article 19, the Health Insurance Corporation shall collect on a monthly basis the arrears corresponding to the overdue period of up to 36 months, after taking account of the overdue interest rates of banks, under the conditions as prescribed by the Presidential Decree: Provided that this shall not apply to cases where the amount of arrears is small or cases prescribed by the Presidential Decree where the collection of arrears is deemed inappropriate. <Amended by Act No. 9989, Jan. 27, 2010>

(2)The amount of arrears under paragraph (1) shall be calculated starting from the date provided for in any of the following subparagraphs: <Amended by Act No. 9989, Jan. 27, 2010>

1.In case of the premiums calculated under Article 16-3, Article 16-6 (1), Article 16-9 (1) and (2), the day following the end of the payment deadline prescribed in Article 16-7;

2.In case of the premiums under Articles 17 (1) and 19 (2), the day following the end of the payment deadline prescribed in Articles 17 (1) and 19 (2) and (3);

3.In case of the charges under Article 16-9 (3), Article 17 (2), Article 19 (4), the day following the end of the payment deadline prescribed in Article 16-7, Article 17 (1), Article 19 (2) and (3); and

4.In case of the premiums under Article 18, the day following the end of the payment deadline notified by the Corporation under Article 27 (1).

 <This Article Wholly Amended by Act No. 9896, Dec. 30, 2009>

Article 26 (Collection of Insurance Benefits from Those Who Join Industrial Accident Compensation Insurance)

(1)If the Corporation pays industrial accident compensation insurance benefits for accidents falling under any of the following subparagraphs, it may collect all or part of such benefits from the employer under the conditions as prescribed by the Presidential Decree:

1.An accident taking place during the period in which the employer neglects to make a report on the establishment of an insurance relationship under Article 11; and

2.An accident taking place during the period in which the employer neglects to pay industrial accident compensation insurance premiums.

(2) The Corporation shall, if deciding to collect all or part of industrial accident compensation insurance benefits from an employer according to paragraph (1), inform the employer of this fact without delay.

 <This Article Wholly Amended by Act No. 9896, Dec. 30, 2009>

Article 26-2 (Priority of Collection of Charges)

With regard to the order in which overdue insurance premiums or other charges and disposition fees for arrears under this Act are collected (Premiums for the insurance concerned and related charges and disposition fees for arrears shall be first collected and then premiums for other insurances and related charges and disposition fees for arrears shall be collected.), the order of the subparagraphs of Article 23 (1) shall apply mutatis mutandis.

 <This Article Wholly Amended by Act No. 9896, Dec. 30, 2009>