📋 Korean Law Insight | Employment Law
By Attorney NOH UJIN | HANBYOL LAW LLC, Seoul
Korean Employment of Disabled Persons Act: Mandatory Hire Quotas for Foreign Companies
South Korea's Act on Employment Promotion and Vocational Rehabilitation of Persons with Disabilities (장애인고용촉진 및 직업재활법, hereinafter "EPVRD Act") imposes legally binding hiring quotas on all employers — including foreign-invested enterprises — operating in Korea. Failure to meet these quotas triggers monthly monetary levies, while compliance can yield significant government subsidies. This guide explains the quota system, levy calculations, subsidy opportunities, and practical compliance steps for foreign employers.
1. Legal Basis and Policy Background
The EPVRD Act was first enacted in 1990 and has been substantially amended multiple times, most recently with amendments effective January 2024. The law mandates that employers with 50 or more workers employ a minimum percentage of workers with disabilities. The policy goal is to raise Korea's employment rate for persons with disabilities, which has historically lagged behind OECD averages.
The law is administered by the Korea Employment Agency for Persons with Disabilities (KEAD) (한국장애인고용공단), a public agency under the Ministry of Employment and Labor (MOEL). KEAD conducts annual employer surveys, issues levy assessments, and administers subsidy programs.
2. Who Is Subject to the Quota?
The quota obligations apply to:
- Private employers with 50 or more full-time equivalent (FTE) workers
- Public institutions and government agencies (subject to higher quotas)
- Foreign-invested companies registered and operating in Korea — there is no nationality exemption
- Employers assessed on their monthly average workforce across the calendar year
Companies with fewer than 50 FTE workers are exempt from the levy but are encouraged to participate through voluntary programs.
3. Current Mandatory Quota Rates (2024–2025)
| Employer Category | Mandatory Quota Rate |
|---|
| Private sector (general) | 3.1% of total workforce |
| Public institutions (공공기관) | 3.8% |
| Government agencies (central/local) | 3.8% |
| Teachers/education sector | Separate scheme applies |
The quota rate for private employers was raised from 3.1% effective January 2024. MOEL has signaled further incremental increases to 3.5% by 2027 to align with OECD disability employment benchmarks.
4. The Disability Employment Levy (부담금)
Employers who fall short of the mandatory quota must pay a monthly disability employment levy (부담금) for each "missing" disabled employee. The levy formula is:
Monthly Levy = (Shortfall × Monthly Levy Unit Rate)
Shortfall = (Required disabled employees) − (Actual disabled employees on payroll)
The Monthly Levy Unit Rate is set annually by MOEL based on minimum wage adjustments. For 2024, the base rate is approximately KRW 1,279,000 per missing employee per month. An aggravated rate applies when the actual disabled employment rate is below 50% of the required quota — in such cases the unit rate increases by up to 100%.
KEAD calculates the levy annually and sends assessments by March of the following year. Employers must pay within the designated period (typically June) or face additional late-payment interest.
Worked Example
A foreign-invested manufacturing company has 200 FTE workers in Korea. Required disabled employees = 200 × 3.1% = 6.2, rounded up to 7. If the company employs only 3 disabled workers, the shortfall is 4. Annual levy = 4 × KRW 1,279,000 × 12 = approximately KRW 61.4 million (≈ USD 45,000) per year.
5. Subsidies and Incentives for Hiring Disabled Workers
Employers who exceed the quota or actively hire severely disabled workers can receive substantial government subsidies through KEAD:
- Employment Subsidy (고용장려금): Monthly wage subsidy per disabled employee, ranging from KRW 300,000 to KRW 900,000 depending on disability severity and gender
- Workplace Accommodation Grant: Up to KRW 15 million per disabled hire for facility modifications
- Assistive Device Support: Up to KRW 10 million per employee for assistive technology
- Vocational Training Support: Subsidized on-the-job training programs
- Disability-Friendly Workplace Certification: Government recognition with preferential treatment in public tenders
For many employers, the combined subsidy value can exceed the levy amount, making proactive disability hiring economically beneficial.
6. Definition of "Disabled Person" Under Korean Law
The Act on Welfare of Persons with Disabilities (장애인복지법) defines 15 disability categories recognized for employment quota purposes:
- Physical disabilities (지체장애), brain lesions (뇌병변장애)
- Visual impairment (시각장애), hearing/speech impairment (청각·언어장애)
- Intellectual disabilities (지적장애), autism spectrum (자폐성장애)
- Mental disorders (정신장애) including schizophrenia, bipolar disorder, depression
- Kidney, heart, respiratory, liver, facial, intestinal, urinary disorders (내부기관장애)
- Epilepsy (뇌전증장애)
Disability must be officially registered with the local ward office (주민센터) and certified by KEAD for quota counting purposes. Foreign nationals with Korean-registered disability status count toward the employer's quota.
7. Counting Rules and Special Circumstances
The law includes nuanced counting rules that foreign HR teams often overlook:
- Double-counting: Severely disabled workers (중증장애인) count as two employees for quota purposes — this is a significant incentive to hire severely disabled individuals
- Short-term/part-time workers: Counted proportionally based on actual working hours vs. standard hours
- Subcontracted workers: Do NOT count toward the quota; only direct employees
- Dispatched workers (파견 근로자): The user company counts them for levy purposes, not the dispatch agency
- Employers with 50–99 workers: Exempt from levy but subject to quota disclosure requirements
8. Reporting and Compliance Obligations
Foreign employers must comply with the following annual obligations:
- Monthly Disability Employment Status Report: Submit via KEAD's online portal (EasyJoin system) by the 15th of the following month
- Annual Disability Employment Status Report (장애인 고용현황신고): Due by January 31 each year for the prior calendar year — this is the primary document KEAD uses to calculate levy assessments
- Employment Plan Submission: Employers with 100+ workers who fail to meet the quota may be required to submit an improvement plan
- MOEL Inspection Cooperation: MOEL labor inspectors may audit disability employment records during routine labor inspections
9. Penalties for Non-Compliance
Beyond the levy itself, deliberate non-compliance or false reporting carries additional consequences:
- Fines of up to KRW 3 million for failure to submit the annual employment status report
- Public disclosure of employers with persistently low disability hiring rates (공표제도) — MOEL publishes lists of non-compliant large employers annually
- Exclusion from government subsidies and procurement preference programs
- Reputational risk for ESG-sensitive multinationals under Korean regulatory scrutiny
10. Practical Compliance Strategy for Foreign Companies
Foreign-invested companies typically find disability hiring compliance manageable with a structured approach:
- Audit current headcount: Calculate FTE average and identify the required quota number
- Partner with KEAD's job placement services: KEAD maintains databases of job-ready disabled candidates and can match profiles to open positions free of charge
- Review job descriptions: Many positions can be adapted for disabled workers with minimal accommodation (office, IT, customer service, administrative roles)
- Apply for workplace accommodation grants before hiring to fund any necessary facility changes
- Maintain accurate records: Keep certified disability registration documents for all disabled employees
- Calculate net levy vs. subsidy position: Run an annual cost-benefit analysis — subsidies often offset levy costs significantly
11. Disability Employment in Korea vs. Other Jurisdictions
| Country | Quota Rate | Levy System | Double-counting for Severe Disability |
|---|
| Korea | 3.1% (private) | Yes — monthly per-missing-employee levy | Yes |
| Japan | 2.7% (private) | Yes — monthly levy/reward system | Yes |
| Germany | 5% (severely disabled) | Yes — monthly compensatory levy | No |
| France | 6% | Yes — levy via AGEFIPH | Yes (severe) |
| USA | No mandatory quota | No levy — ADA anti-discrimination model | N/A |
📌 Official References
Frequently Asked Questions (FAQ)
Q1: Does the disability hiring quota apply to our Korean branch office or subsidiary?
Yes. Both a registered branch (지점) and a fully incorporated subsidiary (자회사/법인) are subject to the quota if they employ 50 or more FTE workers in Korea. The nationality of the parent company is irrelevant — Korean law applies to all employers operating within Korean territory. Each legal entity is assessed separately.
Q2: Can we use a subcontractor's disabled workers to meet our quota?
No. Only workers in a direct employment relationship (근로계약) with your company count toward the quota. Disabled workers employed by subcontractors, outsourcing vendors, or staffing agencies do not count — regardless of whether they work at your premises. This is a common compliance gap for companies that rely heavily on contract manufacturing or outsourced services.
Q3: How does the "double-counting" rule work for severely disabled workers?
A severely disabled worker (중증장애인) counts as two employees for quota calculation purposes. For example, if your company needs 7 disabled employees, hiring 4 severely disabled workers would satisfy the quota (4 × 2 = 8 ≥ 7). Severity levels are determined by KEAD certification. This creates a strong financial incentive to prioritize severely disabled candidates.
Q4: What is the annual deadline to pay the disability employment levy?
KEAD issues levy assessment notices by March of the year following the assessment period. Payment is typically due by June. Companies may request installment payment arrangements if the total levy is substantial. Interest accrues on overdue amounts at the statutory rate. Some companies prefer to proactively calculate and voluntarily pre-pay to avoid administrative burden.
Q5: Are there special rules for short-term contract employees or part-time workers?
Yes. Part-time disabled workers are counted pro-rata based on weekly working hours. For example, a 20-hour-per-week disabled worker in a 40-hour-per-week standard workplace counts as 0.5 employees. Short-term contract workers (기간제) employed continuously for one month or more are included in headcount calculations. This can affect both the denominator (total workforce) and numerator (disabled employees) of the quota calculation.
Q6: How do we recruit disabled employees in Korea as a foreign company?
KEAD offers a free job matching service specifically for employers seeking to hire disabled workers. You can register job openings on KEAD's EasyJoin portal (워크투게더), and KEAD counselors will pre-screen candidates matching your requirements. Additionally, KEAD's regional offices run Job Opening Day events and can provide on-site recruitment support. For specialized roles, KEAD can also facilitate vocational training to prepare candidates for specific job requirements at employer cost.
Q7: What are the ESG implications of disability employment compliance for listed multinational subsidiaries in Korea?
Under Korea's ESG disclosure framework and the anticipated mandatory Sustainability Disclosure requirements (aligned with IFRS S1/S2), large listed companies must disclose social metrics including disability employment rates. Foreign multinationals with Korean subsidiaries listed on KRX, or whose Korean subsidiaries are material to group-level ESG reporting, face increasing pressure from institutional investors and regulators to demonstrate compliance. MOEL's annual public disclosure list of employers with low disability hiring rates represents a direct reputational risk for ESG-sensitive multinationals.
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📋 韩国法律解析 | 劳动法
作者：NOH UJIN 律师 | HANBYOL LAW LLC，首尔
韩国《残疾人就业促进及职业康复法》：外资企业强制雇用配额指南
韩国《残疾人就业促进及职业康复法》（장애인고용촉진 및 직업재활법，以下简称"EPVRD法"）对所有在韩雇主（包括外资企业）规定了具有法律约束力的残疾人雇用配额义务。未达到配额的雇主须每月缴纳负担金，而超额完成配额则可获得政府补贴。本文介绍配额制度、负担金计算、补贴政策及外资雇主的合规实践要点。
1. 法律依据与政策背景
EPVRD法于1990年首次颁布，2024年1月最新修订生效。该法要求50名及以上员工的雇主必须雇用一定比例的残疾人。相关工作由韩国残疾人就业公团（KEAD）负责执行，该机构属雇佣劳动部（MOEL）监管的公共机构。
2. 配额适用范围
以下雇主须承担配额义务：
- 拥有50名及以上全职等效（FTE）员工的私营雇主
- 在韩注册经营的外资企业（无国籍豁免）
- 按日历年月均员工人数评估
3. 当前强制配额比率（2024–2025）
| 雇主类别 | 配额比率 |
|---|
| 私营企业（一般） | 3.1% |
| 公共机构 | 3.8% |
| 中央/地方政府机关 | 3.8% |
4. 残疾人就业负担金
未达配额的雇主须按每名"缺员"残疾人每月缴纳负担金。2024年基础单价约为每人每月129.9万韩元。KEAD每年核算，次年3月发出通知，通常6月前缴纳。
计算示例：某外资制造企业在韩200名FTE员工，所需残疾人数=200×3.1%≈7人，实际雇用3人，缺口4人，年度负担金=4×129.9万×12≈约6,235万韩元。
5. 雇用补贴及激励措施
- 就业奖励金：每名残疾员工每月30~90万韩元
- 工作场所设施改造补贴：最高1,500万韩元/人
- 辅助器具支持：最高1,000万韩元/人
- 职业培训支持：在职培训补贴
6. 重度残疾人双倍计算规则
雇用重度残疾人（중증장애인）可按2人计入配额，大幅降低合规成本。例如需雇7名残疾人，只需雇4名重度残疾人即可达标（4×2=8≥7）。
7. 年度申报义务
- 月度残疾人就业状况报告：每月15日前通过KEAD在线系统提交
- 年度申报：每年1月31日前申报上年度情况
- 就业改善计划：100人以上未达标企业须提交改善方案
常见问题解答（FAQ）
Q1：外资公司在韩分支机构或子公司是否适用配额？
是的。凡在韩雇用50名及以上FTE员工的分支机构和子公司均须遵守配额规定，母公司国籍不影响适用，每个法律实体分别评估。
Q2：外包商的残疾员工能否计入配额？
不能。仅与贵司签订直接劳动合同的员工方可计入，外包或派遣机构的残疾员工不计入，无论其是否在贵司场所工作。
Q3：重度残疾人双倍计算规则如何运作？
重度残疾人（중증장애인）在配额计算中计为2人。例如需雇7名残疾人，雇用4名重度残疾人（4×2=8）即可满足配额要求，可大幅节省合规成本。
Q4：负担金的缴纳截止日是何时？
KEAD于评估年度次年3月发出通知，一般6月前完成缴纳。企业也可申请分期付款安排。
Q5：兼职或短期合同员工如何计算？
兼职残疾员工按实际工时与标准工时比例折算。例如，每周工作20小时（标准40小时）的残疾员工计为0.5人。连续工作满1个月的短期合同工须计入员工总数。
📌 官方参考资料
📚 相关文章
📋 韓国法律インサイト | 雇用法
執筆：NOH UJIN 弁護士 | HANBYOL LAW LLC，ソウル
韓国の障害者雇用促進法：外資系企業向け法定雇用率ガイド
韓国の「障害者雇用促進及び職業リハビリテーション法」（장애인고용촉진 및 직업재활법，以下「EPVRD法」）は、外資系企業を含む全雇用主に対して法的拘束力のある障害者雇用率の達成義務を課しています。達成できない場合は月次負担金が発生し、積極的な雇用には政府補助金が支給されます。本稿では、雇用率制度・負担金計算・補助金・外資系雇用主のコンプライアンス実務を解説します。
1. 法的根拠と政策背景
EPVRD法は1990年に制定され、直近では2024年1月に改正が施行されました。50名以上の労働者を雇用する雇用主は法定雇用率の達成が義務づけられています。執行機関は雇用労働部（MOEL）傘下の韓国障害者雇用公団（KEAD）です。
2. 適用対象
- FTE 50名以上の民間事業主
- 韓国で登録・操業する外資系企業（国籍による適用免除なし）
- 暦年の月平均雇用人数で評価
3. 現行法定雇用率（2024–2025）
| 事業主区分 | 法定雇用率 |
|---|
| 民間（一般） | 3.1% |
| 公共機関 | 3.8% |
| 国家・地方自治体 | 3.8% |
4. 障害者雇用納付金（부담금）
法定雇用率を下回る雇用主は、不足1名につき月額約127万9千ウォンの納付金を支払う義務があります（2024年基準）。KEADが年次で算定し、翌年3月に通知、通常6月に納付します。
計算例：在韓200名FTE外資製造業の必要障害者数=7名。実雇用3名なら不足4名×127.9万×12ヶ月≈約6,140万ウォン/年の納付金が発生します。
5. 補助金・インセンティブ
- 雇用奨励金：障害者1名あたり月30〜90万ウォン
- 職場改善助成金：1名あたり最大1,500万ウォン
- 補助機器支援：1名あたり最大1,000万ウォン
- 職業訓練支援：OJT補助金
6. 重度障害者ダブルカウント規則
重度障害者（중증장애인）を雇用した場合、法定雇用率の算定上2名としてカウントされます。必要数が7名の場合、重度障害者4名を雇用すれば達成可能（4×2=8≥7）。
7. 年次申告義務
- 月次障害者雇用状況報告：翌月15日まで
- 年次申告：毎年1月31日まで前年分を申告
- 雇用改善計画提出：100名以上の未達事業主
よくある質問（FAQ）
Q1：韓国支店・子会社も法定雇用率の対象になりますか？
はい。FTE50名以上を雇用する支店・子会社はいずれも適用対象です。親会社の国籍は関係なく、各法人が個別に評価されます。
Q2：外注先の障害者はカウントできますか？
できません。直接雇用関係にある労働者のみカウント対象です。外注・派遣会社の障害者はカウントされません。
Q3：重度障害者ダブルカウントの仕組みは？
重度障害者は法定雇用率算定上2名扱いされます。7名必要な場合、重度障害者4名（4×2=8）で達成可能です。コスト削減に大きく貢献します。
Q4：納付金の支払期限はいつですか？
KEADが評価年度の翌年3月に通知を発送し、通常6月が支払期限です。分割払いの申請も可能です。
Q5：パートタイム・短期契約の障害者はどう計算しますか？
週所定労働時間に比例して按分計算します（例：週20時間勤務＝0.5名）。1ヶ月以上継続する有期契約の障害者も頭数に含まれます。
📌 公式参考資料
📚 関連記事
📋 Perspectiva Legal Coreana | Derecho Laboral
Por la Abogada NOH UJIN | HANBYOL LAW LLC, Seúl
Ley Coreana de Empleo para Personas con Discapacidad: Cuotas Obligatorias para Empresas Extranjeras
La Ley de Promoción del Empleo y Rehabilitación Vocacional de Personas con Discapacidad de Corea del Sur (장애인고용촉진 및 직업재활법, en adelante "Ley EPVRD") impone cuotas de contratación legalmente vinculantes a todos los empleadores que operen en Corea, incluidas las empresas de capital extranjero. El incumplimiento genera cargos mensuales, mientras que el cumplimiento proactivo puede generar subsidios gubernamentales significativos.
1. Base Legal y Antecedentes
La Ley EPVRD fue promulgada en 1990 y revisada en enero de 2024. Obliga a los empleadores con 50 o más trabajadores a contratar un porcentaje mínimo de personas con discapacidad. La agencia ejecutora es la Agencia Coreana de Empleo para Personas con Discapacidad (KEAD), bajo el Ministerio de Empleo y Trabajo (MOEL).
2. Tasas de Cuota Obligatoria (2024–2025)
| Categoría de Empleador | Tasa de Cuota |
|---|
| Sector privado (general) | 3,1% |
| Instituciones públicas | 3,8% |
| Organismos gubernamentales | 3,8% |
3. Cargo por Incumplimiento (부담금)
Los empleadores que no alcancen la cuota deben pagar un cargo mensual de aproximadamente KRW 1.279.000 por empleado faltante (2024). KEAD notifica en marzo del año siguiente; el pago vence generalmente en junio.
Ejemplo: Una empresa con 200 FTE en Corea necesita 7 empleados con discapacidad. Si solo tiene 3, la deficiencia es 4. Cargo anual ≈ 4 × 1.279.000 × 12 = KRW 61,4 millones (≈ USD 45.000/año).
4. Subsidios e Incentivos
- Subsidio de empleo: KRW 300.000–900.000/mes por empleado
- Subvención para adaptación del lugar de trabajo: hasta KRW 15 millones
- Apoyo para dispositivos de asistencia: hasta KRW 10 millones
5. Regla de Doble Cómputo para Discapacidad Grave
Una persona con discapacidad grave (중증장애인) cuenta como dos empleados en el cálculo de la cuota. Si necesita 7 personas con discapacidad, contratar 4 con discapacidad grave cumple la obligación (4×2=8≥7).
Preguntas Frecuentes (FAQ)
P1: ¿Se aplica la cuota a nuestra sucursal o filial coreana?
Sí. Tanto las sucursales como las filiales totalmente incorporadas están sujetas a la cuota si emplean 50 o más FTE en Corea. La nacionalidad de la empresa matriz es irrelevante; cada entidad jurídica se evalúa de forma independiente.
P2: ¿Pueden contarse los trabajadores con discapacidad de los subcontratistas?
No. Solo cuentan los trabajadores en relación laboral directa con su empresa. Los empleados de subcontratistas o agencias de empleo no cuentan, independientemente de dónde trabajen.
P3: ¿Cómo funciona la regla de doble cómputo para discapacidad grave?
Las personas con discapacidad grave cuentan como 2 en el cálculo de la cuota. Si necesita 7, contratar 4 personas con discapacidad grave (4×2=8) cumple el requisito, reduciendo significativamente el costo de cumplimiento.
P4: ¿Cuándo vence el pago del cargo?
KEAD emite las notificaciones en marzo del año siguiente al período de evaluación. El pago vence generalmente en junio. Es posible solicitar planes de pago a plazos.
P5: ¿Cómo se calculan los trabajadores a tiempo parcial o con contratos temporales?
Los trabajadores con discapacidad a tiempo parcial se calculan de forma proporcional (ej.: 20 horas/semana en una jornada estándar de 40 horas = 0,5 empleados). Los contratos temporales de al menos 1 mes se incluyen en el cálculo.
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