근로자 4대보험 가입정보

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  장기체류 비자는 한국인과 동일하게 의무가입 대상으로 분류되어, 근무개시일로부터 고용보험 시작일로 지정, 소급적용 가능
  
  
  
• 임의가입 외국인의 경우 신청서를 제출한 다음 날로 지정.
  
• 고용보험 가입 후 근무 180일(휴일,국공휴일제외) 초과한 경우 적용대상
  

채용 후 근로기준법 준수 및 4대보험 요건 충족 시 의무가입

4대보험 직장(사업자) 가입

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  ○ 보수월액보험료
  
  직장가입자가 지급받는 보수를 기준으로 산정하며, 보수가 지급되지 아니하는 개인 사업장의 사용자는 소득세법 제19조에 따른 사업소득 또는 사용자의 신고금액으로 산정
  
  
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  ○ 소득월액보험료 (기준 개정: 2018.7.1.)
  
  보수월액보험료 산정에 포함된 보수(소득)를 제외한 직장가입자의 소득(사업,근로,연금,이자,배당,기타소득)이 연간 3,400만원을 초과하는 경우 소득월액보험료로 산정
  
  

4대보험 지역가입자 재외국민 및 외국인 지역보험료 부과기준

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  교수(E-1), 회화지도(E-2), 특정활동(E-7)
  
  내국인인 지역가입자와 동일한 기준에 따라 산정. 다만, 산정된 보험료가 전년도 11월말 전체 가입자 평균보험료보다 적은 경우에는 그 평균보험료를 다음해 1월~12월분 보험료에 부과.
  
  

F-4 체류자격

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• 건강보험, 산재보험(사업장이 가입)은 당연적용대상
  
• 고용보험은 임의가입대상(가입을 원하지 않은 경우 가입할 필요 없음)
  
• 국민연금은 상호주의에 따라 외국인에 대해 당연 적용하는 국가의 외국인근로자에 대해서만 적용합니다.
  

기타 보험 관련 정보

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  산업재해 보상보험 (당연적용)
  
  「산업재해보상보험법」에 따른 산업재해보상보험은 내·외국인 근로자를 구분하지 않고 근로자를 사용하는 모든 사업 또는 사업장에 적용
  
  
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  건강보험 (당연적용)
  
  외국인 등록/거소등록을 마치면 모든 근로자는 가입대상으로 분류
  
  「출입국관리법」에 따라 외국인 등록을 한 비전문취업(E-9) 또는 방문취업(H-2) 체류자격을 가진 외국인근로자는 「국민건강보험법」의 적용을 받는 직장가입자입니다(「국민건강보험법」 제109조제2항, 「국민건강보험법 시행령」 제76조제1항 및 「외국인근로자의 고용 등에 관한 법률」 제14조). 따라서, 사용자는 해당 외국인근로자를 고용한 날부터 14일 이내에 해당 외국인근로자의 직장가입자 자격 취득 사실을 국민건강보험공단에 신고해야 합니다(규제「국민건강보험법」 제8조제2항).
  
  
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  고용보험 (임의가입)
  
  「고용보험법」에 따른 고용보험은 근로자를 사용하는 모든 사업 또는 사업장에 적용 ; 1인 이상의 근로자를 고용하는 모든 사업 또는 사업장
  
  사용자는 해당 외국인근로자를 고용한 날(취득사유가 발생한 날)이 속하는 달의 다음 달 15일 이내에 해당 근로자의 피보험자격 취득 사실을 지방노동관서의 장에게 신고해야 합니다(규제「고용보험법」 제15조제1항 및 규제「고용보험법 시행령」제7조제1항).
  
  
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  국민연금 (상호주의)
  
  「국민연금법」에 따른 국민연금은 상호주의 원칙에 따라 대한민국의 국민연금에 상응하는 연금에 대해 그 외국인근로자의 본국법이 대한민국 국민에게 적용되는 경우에만 적용됩니다.
  
  

Hiring Native English Speakers, Four Major Insurances, and Pension Information

Worker's Four Major Insurances Information

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  Long-term stay visa holders are mandatorily enrolled, just like Korean nationals. The start date of employment insurance is designated from the start date of work, and retrospective application is possible.
  
  
  
• For foreigners with voluntary enrollment, the start date is designated as the day after the application form is submitted.
  
• Applicable to those who have worked for more than 180 days (excluding holidays) after enrolling in employment insurance.
  

After hiring, mandatory enrollment is required when adhering to labour standards and satisfying the requirements for the four major insurances.

Four Major Insurances for Workplace/Business Subscribers

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  ○ Monthly Salary-Based Insurance Premium
  
  Calculated based on the salary received by the workplace subscriber. For individual business owners who do not receive a salary, it is calculated based on business income under Article 19 of the Income Tax Act or the amount declared by the user.
  
  
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  ○ Monthly Income-Based Insurance Premium (Standard revised: 1st July 2018)
  
  Calculated as a monthly income premium if the income (business, labour, pension, interest, dividend, and other income) of a workplace subscriber, excluding the salary included in the monthly salary-based premium calculation, exceeds an annual ₩34,000,000.
  
  

Four Major Insurances Regional Subscriber Premium Calculation Standard for Overseas Koreans and Foreigners

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  Professor (E-1), Conversation Instructor (E-2), Specified Activities (E-7)
  
  Calculated according to the same standards as a regional subscriber who is a Korean national. However, if the calculated premium is less than the average premium for all subscribers at the end of November of the previous year, the average premium is imposed for the premium from January to December of the following year.
  
  

F-4 Visa Status

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• Health Insurance and Industrial Accident Compensation Insurance (subscribed by the workplace) are mandatorily applied.
  
• Employment Insurance is voluntary (you do not need to join if you do not want to).
  
• National Pension is only applied to foreign workers from countries that mandatorily apply an equivalent pension to Korean nationals, in accordance with the principle of reciprocity.
  

Additional Insurance-Related Information

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  Industrial Accident Compensation Insurance (Mandatory)
  
  Industrial Accident Compensation Insurance, according to the 「Industrial Accident Compensation Insurance Act」, applies to all businesses or workplaces that hire workers, regardless of whether they are Korean or foreign nationals.
  
  
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  Health Insurance (Mandatory)
  
  Once a foreigner completes their registration, all workers are categorised as eligible for enrollment.
  
  Foreign workers with a non-professional employment (E-9) or visit and work (H-2) visa who have registered as a foreigner according to the 「Immigration Control Act」 are workplace subscribers subject to the 「National Health Insurance Act」 (Regulation 「National Health Insurance Act」 Article 109, Paragraph 2; Regulation 「National Health Insurance Act Enforcement Decree」 Article 76, Paragraph 1; and Regulation 「Act on the Employment of Foreign Workers」 Article 14). Therefore, the employer must report the acquisition of workplace subscriber status for the foreign worker to the National Health Insurance Service within 14 days of hiring them (Regulation 「National Health Insurance Act」 Article 8, Paragraph 2).
  
  
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  Employment Insurance (Voluntary)
  
  Employment Insurance, according to the 「Employment Insurance Act」, applies to all businesses or workplaces that hire workers; all businesses or workplaces that hire one or more workers.
  
  The employer must report the acquisition of insured status for the worker to the head of the local labour office within the 15th of the month following the month in which the foreign worker was hired (the date the reason for acquisition occurred) (Regulation 「Employment Insurance Act」 Article 15, Paragraph 1 and Regulation 「Employment Insurance Act Enforcement Decree」 Article 7, Paragraph 1).
  
  
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  National Pension (Reciprocity)
  
  The National Pension, according to the 「National Pension Act」, is applied on the principle of reciprocity only to foreign workers whose home country's laws apply a pension equivalent to the Korean National Pension to Korean nationals.