Compare Korean 2026 employer collection for unreported coverage or unpaid accident premiums, separate benefit windows, pension conversion and cash budgets.
Scenario estimate
Eligible benefit base
KRW 20,000,000
Percentage amount
KRW 10,000,000 (50%)
Relevant 5x premium cap
KRW 5,000,000
★ Estimated levy
KRW 5,000,000
Budget including separate unpaid amounts
KRW 6,050,000
The 5x cap applies. It is not an additional cost.
Accident period: 2026-10-15 ~ 2026-10-21
Benefit period: 2026-10-20 ~ 2027-10-31
| Benefit / trigger date | Treatment | Levy base (KRW) |
|---|---|---|
| Medical benefits 2026-10-20 | Included | KRW 20,000,000 |
Preparation checked: 0/4 · Checking or saving is not agency filing, approval or payment.
An employer who discovers that workplace accident-insurance coverage was never reported may assume that every medical bill immediately becomes a direct employer liability.
The employee’s insurance claim and the separate collection from an employer must be reviewed separately.
This calculator estimates the employer collection under Article 26 for failure to report establishment or pay accident-insurance premiums; it does not recalculate the worker’s compensation entitlement.
The intended users are Korean restaurant, manufacturing, interior-construction and other small employers with employees or daily workers.
The owner’s own voluntary insurance and fraudulent-benefit recovery belong to different schemes.
Use the result to organize reporting, payment and cooperation with the worker’s accident claim.
Official texts were checked on 2026-10-21, with supported accident and reference dates limited to 2026-10-08–2026-12-31.
Later claim triggers are scenarios assuming the verified rules continue; a result is not an official COMWEL assessment.
Article 26 of Korea’s Act on the Collection of Insurance Premiums for Employment Insurance and Industrial Accident Compensation Insurance, and Decree Article 34, distinguish reporting neglect from payment neglect.
Check whether the accident occurred during the relevant neglect period before selecting a percentage.
| Ground | Rate | Eligible claim-trigger period | Cap |
|---|---|---|---|
| Failure to report establishment | 50% | Treatment start through the last day of the month containing its first anniversary | Relevant neglect-period premiums × 5 |
| Failure to pay premiums | 10% | Accident date through the day before premium payment | Relevant neglect-period premiums × 5 |
Reporting neglect includes accidents from the day after the reporting deadline through the reporting date itself.
Payment neglect includes accidents from the day after the premium deadline through the day before payment, excluding an accident on the payment date.
This one-day difference can change the result, so use actual receipt and payment records.
Prepare the accident date, treatment start date, reviewed establishment-report deadline and report date.
For death simultaneous with the accident, the accident date is the starting date.
Article 11 generally uses 14 days, but short-project exceptions, the correct starting point and holidays require review; this tool does not automatically finalize that deadline.
The current unpaid balance differs from premiums that should have been paid during the neglect period.
Enter the whole relevant period’s accident-insurance premiums for the cap and the outstanding cash balance separately.
Entering just one monthly premium can understate the cap.
Review both the benefit decision amount and the date the right to claim arose.
A bank-transfer or decision-letter date alone does not establish the eligible period.
Split aggregates when their periods receive different treatment, and do not enter both a total and its component rows.
Reviewed inputs have been compared with evidence; assumed amounts are intentional planning scenarios.
Select unknown when an amount is missing, rather than entering zero.
Unknown eligible benefits or caps withhold the levy total; unknown separate arrears withhold the combined cash budget while preserving a calculable levy.
Estimated levy = min(eligible benefit base B × 50% or 10%, relevant neglect-period premiums C × 5).
The cap limits the levy; it is not an added charge.
A corresponding disability/survivor lump sum enters B only once.
Total budget = estimated levy + entered separate unpaid premiums + entered late charges or surcharges.
The cap base is not automatically copied into unpaid premiums, so verify the scope and avoid duplicate amounts.
Only displayed amounts are rounded to the nearest won; check the agency’s actual rounding and payment allocations on its notice.
Listed benefits are medical, temporary disability, permanent disability, nursing care, survivor and injury-disease compensation pension benefits.
Funeral expenses and vocational rehabilitation benefits are not listed in Article 34 and are excluded from this levy base.
If the benefit type is unknown, keep it pending instead of selecting a similar-sounding category.
Decree Article 34(2) excludes payment-neglect collection when the relevant payment ratio at the accident is at least 50%.
This does not remove the separate 50% reporting-neglect levy.
Keep other years and other insurance schemes out of both the numerator and denominator.
With KRW 1,000,000 due, KRW 499,999 paid by the accident is below 50%, whereas KRW 500,000 is exactly 50%.
Later payments do not retroactively change the ratio at the accident.
A zero denominator or unknown payment evidence leaves the exception pending.
Assume a report deadline of 2026-10-14, accident and treatment on 2026-10-20, and reporting on 2026-10-21.
KRW 20,000,000 in eligible benefits × 50% = KRW 10,000,000, while KRW 1,000,000 in neglect-period premiums × 5 = KRW 5,000,000; the levy estimate is KRW 5,000,000.
Adding separate unpaid premiums of KRW 1,000,000 and charges of KRW 50,000 gives a fictional cash budget of KRW 6,050,000.
Assume a due date of 2026-10-14, accident on 2026-10-20 and payment on 2026-10-25.
A KRW 20,000,000 benefit triggered on 2026-10-24 produces KRW 2,000,000 at 10%, below the cap of five times KRW 1,000,000.
A new claim trigger on 2026-10-25 falls outside this arrears benefit period.
A planned payment date does not mean actual settlement.
For reporting neglect, claim triggers run from treatment start through the last day of the month containing the first anniversary.
Treatment starting on 2026-10-20 includes triggers through 2027-10-31 and excludes 2027-11-01.
Replacing this with 365 days or one year from the accident can give the wrong date.
Payment neglect has no treatment-based one-year limit under Article 34(2).
It runs from the accident through the day before relevant premium payment, so a planned payment on 2027-12-01 can leave a 2027-11-01 trigger within the period.
Future benefits here remain scenarios based on continuation of the verified 2026 rules.
Outstanding status evaluates the period only through the review reference date.
Do not interpret that subtotal as the final lifetime collection for all later benefits.
Select a planned date to compare a future completion scenario, then update the status and date from actual receipts once completed.
Article 34(3) treats disability and survivor compensation pensions as a decision for the corresponding lump sum on the first claim-trigger date.
For example, a KRW 30,000,000 corresponding lump sum gives KRW 15,000,000 at 50% before the premium cap.
Do not multiply a monthly pension by an arbitrary period; explicitly review the corresponding amount.
The injury-disease compensation pension does not use this disability/survivor conversion selector.
Article 34(4) applies only the collection with the higher rate for the overlapping period.
This tool applies 50% to benefits confirmed as belonging to the same overlapping period and does not add 10% after the higher-rate cap is reached.
If rows fall within only one ground’s period, the total is withheld to avoid presenting an incomplete sum.
Confirm period allocation with COMWEL and review separate periods in separate ledgers.
Do not assume business registration and insurance establishment occurred on the same date; confirm employee use and the reporting deadline.
When an accident has already happened, ask COMWEL about claim procedures promptly.
Deadline evidence, report receipts and accident records help review the reporting-neglect ground.
Identify monthly, provisional or installment payment first and obtain the ledger as of the accident.
Do not combine projects with different management numbers or insured-employer units as one workplace.
Ask the agency to verify allocation of partial payments and credits to other years rather than treating them as interchangeable.
The saved TXT preserves dates, states, amounts, row treatment and pending reasons.
It can help identify missing documents in a consultation, although it does not replace an application or administrative challenge.
Avoid adding unnecessary personal identifiers to your consultation records.
Employer collection and the worker’s claim are separate reviews.
Confirm the applicable workplace and claim process with COMWEL and cooperate with the procedure.
The smaller amount is the estimated levy.
The cap is not added, while separate unpaid premiums and charges are reviewed from their own records.
Neglect and the payment ratio at the accident remain separate facts.
Payment ends the arrears benefit window on the preceding day but does not automatically erase earlier claim triggers.
Article 34(2) has no reporting-style one-year treatment limit.
Review triggers from the accident through the day before the relevant premium payment.
For disability/survivor pensions, enter the corresponding lump sum once at the first claim trigger.
Repeating that converted amount each month duplicates the base.
The cap uses premiums that should have been paid during neglect; the unpaid cash balance changes with payments and credits.
Do not assume they are identical.
Rows may extend beyond the same overlapping period, or its confirmation may be missing.
Confirm period allocation with the agency and review separate ledgers.
Yes, but preserve its hypothetical status.
Before an actual notice or payment, review evidence, amounts, periods and rounding again.
Current-law status and articles were checked directly through the National Law Information OPEN API on 2026-10-21.
The Collection Act is ID009589 / MST285369, Act 21532, promulgated 2026-04-07 and effective 2026-10-08.
The Decree is ID009842 / MST280527, Presidential Decree 35935, promulgated and effective 2025-12-23.
The review covered Article 11 reporting, Article 25 late charges, Article 26 collection and Decree Article 34(1)–(6).
Recheck effective law when rules change or an actual collection notice arrives.
In particular, verify the deadline, neglect-period premiums, accident-date payment ratio, pension conversion, concurrent-period allocation and workplace allocation from individual records.
Replace the fictional example with your records and review each exclusion and pending reason first.
Leave missing amounts unknown and take the TXT or printed review to the responsible COMWEL office.
Prepare establishment and remuneration reporting, settle relevant arrears and confirm cooperation needed for the worker’s claim.
A checked preparation item or saved file is not agency filing, approval or payment.