Supplementary Provisions

This Ministerial Order comes into effect as of April 1, 2024.

The provisions of Article 24-2-2-2 and Article 24-2-3-2 of the Ordinance for Enforcement of the Labor Standards Act as amended by the provisions of Article 1 (hereinafter referred to as the "new Rules") (limited to the parts concerning retention) apply to records prepared after this Ministerial Order comes into effect.

An employer that intends to make the notification under Article 38-2, paragraph (3) of the Labor Standards Act (hereinafter referred to as the "Act") as applied mutatis mutandis pursuant to Article 38-3, paragraph (2) of the Act may, even before this Ministerial Order comes into effect, make the notification under that paragraph using Form No. 13 of the new Rules.

An employer that intends to make the notification under Article 38-4, paragraph (1) of the Act may, even before this Ministerial Order comes into effect, make the notification under that paragraph using Form No. 13-2 of the new Rules. In this case, the report under Article 38-4, paragraph (4) of the Act (hereinafter simply referred to as the "report") must be made using Form No. 13-4 of the new Rules.

The provisions of Article 24-2-5 of the New Rules apply to a report pertaining to a resolution under Article 38-4, paragraph (1) of the Act (hereinafter simply referred to as a "resolution") whose validity period is set to begin on or after April 1, 2024, and with respect to a report pertaining to a resolution whose validity period is set to begin on or before March 31, 2024, the provisions then in force continue to govern; provided, however, that with respect to a report pertaining to a resolution whose validity period is set to begin on or before March 31, 2024 and whose validity period ends on or after April 1, 2024, the provisions of Article 24-2-5, paragraph (1) of the Ordinance for Enforcement of the Labor Standards Act prior to the amendment by this Ministerial Order (hereinafter referred to as the "former Rules") apply by deeming the term "the day on which the resolution was adopted" in that paragraph to be replaced with "the first day of the validity period of the resolution", and the term "once within six months, and once within every year thereafter" to be replaced with "once within every six months".

Notwithstanding the provisions of Article 4 of the Supplementary Provisions, a report whose reporting period ends on or before March 31, 2024 may be made using Form No. 13-4 of the former Ordinance even on or after the date on which this Ministerial Order comes into effect.

Paper forms in accordance with the Forms prescribed in the Former Rules that actually exist at the time this Ministerial Order comes into effect may be used for the time being with corrections made to them.