When someone joins or leaves, the employer must file an acquisition or loss report for employment insurance. Article 7(1) of the Enforcement Decree of Korea’s Employment Insurance Act sets the deadline as the 15th of the month after the month in which the event occurred, and without delay if the worker asks for an earlier report. If the employer doesn’t report, the worker may (Act Art. 15(3)), and an employer who fails to report or reports falsely faces a fine of up to 3 million won (Act Art. 118(1)1). Enter a hire or leaving date to see the deadline and its weekday. For leavers, whether the “event” is the leaving date or the loss date (the day after leaving) splits a month at month-end, so both are shown.
1. Deadline = the 15th of the month after the event (Decree Art. 7(1)). Hired on 9 November 2026: by 15 December 2026 (Tue).
2. Leavers split at month-end — status is lost the day after leaving (Act Art. 14(1)3). Leaving 30 November gives 15 December (leaving-date reading) or 15 January 2027 (loss-date reading) — our two readings.
3. Without delay if the worker asks; if the company won’t, the worker reports (Act Art. 15(3)) — failing to report or reporting falsely: up to 3 million won (Act Art. 118(1)1).
Calculator
Results update as you type. Dates as YYYY-MM-DD. Decree Article 7 doesn’t say whether a deadline on a Saturday or holiday moves to the next day, so only the weekday is shown. For daily workers, filing the work-details report by the 15th of the next month counts as the report (Art. 7(1), second sentence).
The provisions — text
| Provision | What the text says | Worth noting (our gloss) |
|---|---|---|
| Act Art. 15(1) | An employer shall report to the Minister of Employment and Labor the acquisition and loss of insured status of workers employed in the business, as the Presidential Decree provides. | The duty sits with the company |
| Decree Art. 7(1) | Report by the 15th of the month following the month in which the event occurred (without delay if the worker asks for a report before then). Filing a work-details report showing a daily worker’s days and wages by the 15th of the next month counts as reporting acquisition and loss. | The 15th after joining or leaving — easy to clash with the first payday |
| Act Art. 13(1) | A worker acquires insured status on the day employed in a business covered by the Act. | For joining, the event date is the hire date |
| Act Art. 14(1)3 | A worker who leaves loses insured status on the day after the day of leaving. | The text doesn’t say whether the “event” is leaving or loss — both are shown |
| Act Art. 15(3) | If the employer fails to report, the worker may report as the Presidential Decree provides. | Decree Art. 8: papers proving employment, such as the contract |
| Act Art. 118(1)1 | A person who fails to report or reports falsely in breach of Article 15 is fined up to 3 million won. | Per-case amounts are in Decree Art. 146, Schedule 3 — see “When a report is late or missing” — see “Not read” |
Decree Article 7(2) adds that an employer who reported the start or end of a business under the Premium Collection Act must also report acquisition or loss within the same period. Transfers (Art. 9) and changes of name or resident number (Art. 10) have a separate 14-day deadline.
Four results — our examples
| Case (our example) | Deadline | Worth noting (our gloss) |
|---|---|---|
| Hired 9 November 2026 | 15 December 2026 (Tue) | Anyone hired in November: 15 December |
| Left 20 November 2026 (loss 21 November) | 15 December 2026 (Tue) on both readings | Mid-month leaving doesn’t split |
| Left 30 November 2026 (loss 1 December) | Leaving-date reading 15 December (Tue) · loss-date reading 15 January 2027 (Fri) | Only month-end leaving splits a month — keeping to the earlier date is safer (our gloss) |
| Hired 1 December 2026 | 15 January 2027 (Fri) | December events cross into the new year |
When a report is late or missing
- Fine — failing to report or reporting falsely: up to 3 million won (Act Art. 118(1)1). Decree Art. 146, Schedule 3 sets 30,000 won per insured person for not reporting (including reporting late), the same for 1st, 2nd and 3rd offences (total capped at 1 million won), and 50,000, 80,000 and 100,000 won per person for a false report (capped at 1, 2 and 3 million won). Offences are counted over the past year, and the fine may be cut by up to half for minor mistakes and the like, or raised by up to half, within the statutory cap (Schedule 3 general rules; checked 9 November 2026).
- Worker reports — if the company won’t, the worker can (Act Art. 15(3)) and can ask for confirmation of status at any time (Act Art. 17(1)).
- The insured period can be cut — a long-unreported period counts only back to 1 January of the year three years before the report or confirmation (Act Art. 50(5)). The dates are in the unreported period 3-year look-back calculator.
- Separation certificate — if a leaver asks, the company must issue one (Act Art. 42(3)); not issuing it or issuing a false one is also fined up to 3 million won (Act Art. 118(1)2).
Checklist
- ☐ Check your insurance record for an acquisition report by the 15th of the month after joining
- ☐ Leaving at month-end? Work to the earlier deadline (leaving-date reading)
- ☐ About to claim unemployment benefit? Ask the company to report “without delay”
- ☐ Daily work: was the work-details report filed?
- ☐ The deadline’s weekday — if it’s a weekend, finish on the working day before
Questions that remain
If the 15th is a Saturday, is Monday fine?
Decree Article 7 says only “by the 15th of the next month” and sets no holiday rule. The calculator shows the weekday only. General period rules are in the legal period calculator.
When do premiums start?
Premium sums are outside this page. Worker and employer shares are in the employment insurance premium calculator.
Are National Pension and health insurance reports due the same day?
Those are different provisions of different Acts; this calculator covers employment insurance only.
Sources
- Korea Law Information Center — Employment Insurance Act Enforcement Decree Arts. 7–10 — text (current version, in force 18 Sep 2026, Presidential Decree No. 36588; checked 9 November 2026). The 15th of the next month, without delay, the work-details report, the worker’s papers, 14 days for transfers and changes.
- Korea Law Information Center — Employment Insurance Act Arts. 13, 14, 15, 17, 42, 50 and 118 — text (in force 18 Sep 2026, Act No. 21473; checked 9 November 2026). Acquisition and loss dates, the reporting duty, worker reports, separation certificates, fines.
- Korean law database — Employment Insurance Decree Art. 146, Schedule 3 — source (in force 18 Sep 2026, Decree No. 36588; Schedule 3 amended 27 Jun 2023; checked 9 November 2026 — read by zooming into the schedule PDF). 30,000 won per person not reported (cap 1 million), 50,000/80,000/100,000 won for false reports (caps 1/2/3 million), half reductions or increases.
- Not read. the Enforcement Rule’s forms, insurance-relationship reports under the Premium Collection Act, and administrative practice when a deadline falls on a holiday.
- Added by us. The two readings for leavers, the weekday display, the “worth noting” column, the example dates.
Where to check further
- Workers’ Compensation and Welfare Service / job centre — filing, worker reports.
- Employment insurance EDI / Work24 — workplace filings, your own record.
Written on 9 November 2026. The content is from the source; the glosses are ours.
