QR E-Filing of 4 Major Social Insurance Establishment Reports Starts October 12 · Death-Accident Penalty in the Employment Permit Points System and 2 More | Administrative Briefing, October 12

This is Hwang Yunsang Administrative Agent Office, your Administrative Agent (Haengjeongsa) in Incheon and Songdo. Among the press releases issued over the weekend, we checked against the original attachments 4 items that change how workplaces file reports or relate to foreign employment and business support.

Today’s 3 key points

From October 12 (Mon), a ‘Report on Establishment of Insurance Relationship’ for the 4 major social insurances sent directly from tax or accounting software to the Korea Workers’ Compensation & Welfare Service will be received automatically. The step of sending it by fax is reduced.

From 2023 to August this year, 271 of 272 employment permit applications from workplaces penalized for fatal accidents were allocated a total of 869 foreign workers. Discussions on revising the points system may follow.

The 2,559 companies selected for Ministry of SMEs and Startups AI support programs are eligible for tax administration support, such as exclusion from or deferral of regular tax audits, from October 1, 2026 to February 28, 2028.

What changes: When the Report on Establishment of Insurance Relationship, the common form submitted when joining the 4 major social insurances, is prepared and sent from tax or accounting software, the Korea Workers’ Compensation & Welfare Service system reads the report data contained in a QR code and receives it automatically. Until now, the report printed from the software was sent by fax, a Service employee received it by hand, and then forwarded it to the National Health Insurance Service and the National Pension Service. From now on, the received information will also be sent directly to the related agencies.
- Online filing through the Employment and Industrial Accident Insurance Total Service can still be used as before.
- The Service expects this method to be used for about 70,000 establishment reports a year.
- The Korea Workers’ Compensation & Welfare Service starts first, and the National Health Insurance Service and others plan to introduce it in stages (timing ⚠️ need to verify the original).
Who it applies to: Workplaces where the insurance relationship for the 4 major social insurances is established by hiring a worker for the first time, and offices that prepare the report on their behalf.
Effective from: October 12, 2026 (Mon).
Administrative Agent’s note: The filing method has become easier, but the deadline is unchanged. For employment and industrial accident insurance, the establishment report must be filed within 14 days from the date the insurance relationship is established (Article 11(1) of the Act on the Collection of Insurance Premiums for Employment Insurance and Industrial Accident Compensation Insurance). It is safest to calculate the deadline in advance based on the hiring date of your first employee.
Source: Korea Workers’ Compensation & Welfare Service · Easier enrollment reporting for the 4 major social insurances at workplaces (press release, 2026.10.11)

2. Employment Permit Points System: 271 of 272 Applications from Workplaces Penalized for Fatal Accidents Allocated Foreign Workers

What changes: The Employment Permit System lets workplaces that cannot find Korean workers hire E-9 (Non-professional Employment) foreign workers with government permission, and the points system scores applicant workplaces on their need for workers and compliance with labor laws, allocating workers in order of highest score. According to data that Assemblyman Lee Yong-woo of the National Assembly Climate, Energy, Environment and Labor Committee received from the Ministry of Employment and Labor:
- From 2023 to August 2026, 271 of 272 applications from workplaces given a fatal-accident penalty for violating safety and health measures were allocated a total of 869 foreign workers. The 1 application that was not allocated was also a case where the employer changed its hiring plan.
- In 2021, all 46 applications from workplaces with a fatal-accident penalty were rejected, and in 2022 only 28 of 88 were allocated.
- According to the report, the fatal-accident penalty (20 points) can be offset by bonus points for the long-term employment ratio (15 points) and for employer pre-training (5 points) (points ⚠️ need to verify the original).
- The Ministry of Employment and Labor’s position is that the points system is a mechanism for setting the order of allocation, and that sanctions on workplaces with industrial accidents are handled through the separate employment restriction system.
Who it applies to: Workplaces in manufacturing, construction and other sectors that plan to newly hire or additionally apply for E-9 foreign workers.
Effective from: This is criticism of a system currently in operation; whether and when the scoring criteria will change has not been decided.
Administrative Agent’s note: Given the criticism raised in the National Assembly, penalty criteria may be tightened from the next round. Checking your workplace’s penalty and bonus items (industrial accident and wage arrears history, completion of pre-training) together with the employment permit application before applying helps you estimate your chances of allocation.
Source: Kookmin Ilbo · Foreign workers allocated even after fatal accidents, employment permit points system ineffective (2026.10.11, data submitted by the Ministry of Employment and Labor to the office of Assemblyman Lee Yong-woo)

3. 2,559 AI SMEs and Startups Receive Tax Administration Support, Including Deferral of Regular Tax Audits

What changes: The Ministry of SMEs and Startups shared with the National Tax Service the list of companies it supported this year through 20 AI-related support programs (technology development, commercialization of AI application products, AI·AX preferential guarantees, Deep Tech startup packages, TIPS, etc.), and the National Tax Service will link tax administration support to these companies.
- AI startups within 5 years of founding will be excluded from selection for regular tax audits.
- Other AI SMEs will, upon the taxpayer’s application, have regular tax audits deferred for 2 years (3 years for companies located outside the capital area) from the scheduled start date of the audit.
- Unless there is clear suspicion of tax evasion, they will also be excluded from return verification.
- Priority handling of advance review for the R&D and human resources development tax credit, extension of payment deadlines and early payment of refunds, a dedicated Hometax consultation for AI SMEs, and dedicated consultation desks at tax offices will also be operated.
Who it applies to: The 2,559 SMEs and startups selected in 2026 for the Ministry of SMEs and Startups’ 20 AI-related support programs (the eligible programs may be expanded by agreement between the two agencies).
Effective from: The support period runs from October 1, 2026 to February 28, 2028.
Administrative Agent’s note: Deferral of regular tax audits applies only when you apply for it. First confirm, using your agreement or selection notice, which of the 20 programs your company was selected for. If you plan to apply for next year’s support program announcements, it is also a good idea to prepare company certification documents such as venture company confirmation and Inno-Biz certification. Depending on the announcement, these certifications may count as bonus points or preferential conditions.
Source: Ministry of SMEs and Startups · National Tax Service · Focused support for 2,559 AI SMEs and startups (press reference material, 2026.10.11)

4. (Follow-up) 623 More Jeonse Fraud Victims Recognized in September; Objections Within 30 Days of Service

What changes: The Ministry of Land, Infrastructure and Transport’s Jeonse Fraud Victim Support Committee reviewed 1,642 cases at three meetings in September and approved 623 cases as jeonse fraud victims, etc. (579 new and re-applications, 44 objections upheld).
- 583 cases were rejected for not meeting the victim recognition requirements, 208 were excluded because the full deposit could be returned through guarantee insurance, priority repayment, etc., and 228 objections were dismissed.
- Since the Special Act was enacted (2023.6.1), cumulative approvals total 41,559 cases, and the Korea Land and Housing Corporation has purchased 11,148 victims’ homes (as of September 30).
Who it applies to: Tenants harmed by jeonse fraud, especially applicants who received a rejection or exclusion decision.
Effective from: If you disagree with a decision, you may file an objection with the Minister of Land, Infrastructure and Transport within 30 days from the date the decision is served on you, and the Ministry must decide within 20 days (Article 15 of the Special Act on Assistance to Victims of Jeonse Fraud and Housing Stability). Even if an objection is dismissed, you can reapply if circumstances change. The Enforcement Decree on minimum guarantees (advance payment of one third of the deposit), covered in the October 7 briefing, is scheduled to take effect on November 13 (Fri).
Administrative Agent’s note: The 30-day objection period is counted from the date you receive the written decision. First check which requirement (the landlord’s ability to return the deposit, whether there are multiple victims, etc.) is the reason for rejection in the decision, then attach materials that address that requirement to your objection. This increases the chance of the objection being upheld.
Source: Ministry of Land, Infrastructure and Transport · 623 more jeonse fraud victims, etc. recognized in September (press release, 2026.10.12)

Deadlines to watch this week

October 12 (Mon): QR e-filing of 4 major social insurance establishment reports begins (Korea Workers’ Compensation & Welfare Service)
October 26 (Mon): Comment deadline for the advance legislative notice of the Enforcement Decree of the Foreign Exchange Transactions Act (registration requirements for money exchange businesses) (October 8 briefing)
October 29 (Thu): Comment deadline for the advance legislative notice of the Enforcement Decree of the Road Traffic Act (facilities operating children’s school buses) (October 8 briefing)
November 13 (Fri): Advance payment of minimum guarantees for jeonse fraud victims takes effect (October 7 briefing)

This briefing is a guide prepared by Hwang Yunsang Administrative Agent Office based on publicly available materials. Whether it applies to an individual case must be confirmed with the competent authority.