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Tips for Payment of Employment Security Fees

Publish Unit

Cross-Border Workforce Affairs Center


The number of foreign worker’s employers has risen constantly, and it shows the trend of increasing over quarters. To make the first time employers have a better understanding of the regulations regarding payment of the employment security fees, Workforce Development Agency has sorted out the regulations from Employment Service Act and other related legislation and presented the notice as below.

1.Payment Due Date

The employment security fees should be paid before 25th of each February, May, August and November and an additional 30-day extension may be granted. However, if the payment is not received within such period, the employer is subject to a delay penalty over day calculated at a rate of 0.3% of the total outstanding fees from the next day following the 30-day period until the day before the payment date. The delay penalty shall not exceed 30% of the total outstanding fees.

2.Exemptions from the Fee

Where the employer or the care receiver meets the requirements of the following, such employer will be exempt from paying the employment security fees from the day he/ she meets the requirement.

  • Low-income or lower-middle-income households as defined in Public Assistance Act.
  • One who receives lower-middle-income living subsidies pursuant to Senior Citizen Welfare Act.
  • One who receives low-income subsidy pursuant to People with Disabilities Rights Protection Act.

3.Payment methods

  •  The payment form can be paid through four mainly convenience stores, Simple Mart, Farmers' Association and fishermen's association, Federation of credit co-operatives, Taishin International Bank or be paid at post office counter.
  •  Payment can be paid through bank wire transfer, ATM transfer or e-Bill.
  •  If the payment form is lost, please re-print payment form on Workforce Development Agency, Ministry of Labor website or re-print payment form at 7-11 through ibon to pay the bill. Or be paid through postal giro deposit slip at post office counter.
  • Apply bank wire transfer (only your account), Farmers' Association and fishermen's association wire transfer (only your account) or Federation of credit co-operatives wire transfer (only your account) on Workforce Development Agency, Ministry of Labor website; or apply automatic deduction from post office account at post office counter, please bring payment form, bankbook, ID card and seal.

4..SMS notification:

If employer did not pay the bill before deadline, Ministry of Labor will send payment form by registered mail to notify the payment in the middle of March, June, September, December each year. Meanwhile,if employer hire foreigner worker as caretaker, domestic helper or fisherman, employer may fill mobile phone in the relevant application form (such as recruitment form, employment form etc.). Employer will receive SMS notification to remind the payment before expire date to avoid delaying payment.