Supplementary Provisions

This Ministerial Order comes into effect as of April 1, 2018.

The industrial accident insurance rate prescribed in Article 16, paragraph (1) and Appended Table 1 of the Ordinance for Enforcement of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance after amendment by this Ministerial Order (hereinafter referred to as the "New Rules") applies to the industrial accident insurance rate that is the basis of the general insurance premium rate (excluding the general insurance premium rate for the specified business with a definite term prescribed in the following Article; the same applies hereinafter in this Article) to be multiplied by the total wages for all workers employed on or after the Effective Date, and to the industrial accident insurance rate that is the basis of the Class I special enrollment insurance premium rate (excluding the Class I special enrollment insurance premium rate for the specified business with a definite term prescribed in the following Article; the same applies hereinafter in this Article) to be multiplied by the total amount of the amounts prescribed in Article 21, paragraph (1) of the Ordinance for Enforcement of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance (hereinafter referred to as the "Rules") for the period on or after the Effective Date, and, with respect to the industrial accident insurance rate that is the basis of the general insurance premium rate to be multiplied by the total wages for all workers employed before the Effective Date and the industrial accident insurance rate that is the basis of the Class I special enrollment insurance premium rate to be multiplied by the total amount of the amounts prescribed in Article 21, paragraph (1) of the Rules for the period before the Effective Date, the provisions then in force continue to govern.

With respect to the industrial accident insurance rate (including where it serves as the basis of the Class I special enrollment insurance premium rate) for a business for which the insurance relation pertaining to industrial accident compensation insurance has been established before the Effective Date and whose period is scheduled (referred to as a "specified business with a definite term" in the following Article), the provisions then in force continue to govern, notwithstanding Article 16, paragraph (1) and Appended Table 1 of the New Rules.

With respect to the rate to be multiplied by the contract amount prescribed in Article 13, paragraph (1) of the Rules for a specified business with a definite term, the provisions then in force continue to govern, notwithstanding Appended Table 2 of the New Rules.

The Class II special enrollment insurance premium rate under the provisions of Appended Table 5 of the New Rules is to be applied as the Class II special enrollment insurance premium rate to be multiplied by the total amount of the amounts prescribed in Article 22 of the Rules for the period on or after the Effective Date, and, with respect to the Class II special enrollment insurance premium rate to be multiplied by the total amount of the amounts prescribed in that Article for the period before the Effective Date, the provisions then in force continue to govern.