📋 Korean Law Insight | Employment & Social Security
By Attorney NOH UJIN | HANBYOL LAW LLC, Seoul
Korean National Health Insurance and Social Security Obligations for Foreign Employers
When a foreign company establishes operations in Korea — whether a wholly foreign-owned subsidiary, a branch, a representative office, or a joint venture — it takes on a comprehensive set of social security and health insurance obligations for its employees. These obligations apply regardless of whether the employees are Korean nationals or foreign expatriates, and non-compliance carries significant financial and legal exposure.
This guide provides a comprehensive overview of Korea's four major social insurance programs, the employer obligations they create, enrollment procedures, contribution rates, and special considerations for foreign employers and their expatriate workforce.
1. Korea's Four Major Social Insurance Programs
Korea operates four mandatory social insurance programs:
| Program |
Korean Name |
Administering Agency |
Coverage |
| National Health Insurance (NHI) |
국민건강보험 |
National Health Insurance Service (NHIS) |
Medical expenses, hospitalization, outpatient care |
| National Pension (NPS) |
국민연금 |
National Pension Service (NPS) |
Retirement pension, disability, survivor benefits |
| Employment Insurance (EI) |
고용보험 |
Ministry of Employment and Labor (MOEL) / Korea Workers Compensation & Welfare Service (KCOMWEL) |
Unemployment benefits, vocational training, parental leave benefits |
| Workers' Compensation Insurance (WCI) |
산업재해보상보험 |
KCOMWEL |
Work-related injuries and occupational diseases |
2. Employer Enrollment Obligations
Foreign employers operating in Korea must enroll their business establishment in all four insurance programs when they hire their first employee. This is not optional — enrollment is mandatory by law the moment the employment relationship begins.
2.1 National Health Insurance Enrollment
The employer must register the workplace with the NHIS as a "subscriber" (사업장 가입자). All full-time employees — defined as those working 1 month or more and 60 hours or more per month — must be enrolled. Part-time workers below this threshold are generally covered as "local subscribers" through the community-based NHI enrollment rather than through the employer.
2.2 National Pension Enrollment
Similar to NHI, the employer registers the workplace with the NPS and enrolls all eligible employees. The standard eligibility threshold is employment for 1 month or more. There is an age limit: employees aged 60 and over are not enrolled in NPS contributions (they may still receive pension benefits if they have accrued qualifying contribution periods).
2.3 Employment Insurance Enrollment
All employees excluding certain categories (e.g., workers aged 65 and over for the unemployment benefits component) must be enrolled. Employment insurance is particularly important as it covers parental leave (maternity/paternity) salary subsidies, which are joint-funded by the employer, employee, and the EI fund.
2.4 Workers' Compensation Insurance
Unlike the other three programs, Workers' Compensation Insurance premiums are paid entirely by the employer — no employee contribution. All employers must enroll from the first day of employment. Even part-time and daily workers are covered. Premium rates vary by industry hazard classification (construction, manufacturing, and other high-risk industries pay higher rates).
3. Contribution Rates (2024–2025)
| Program |
Employer Rate |
Employee Rate |
Base |
| National Health Insurance |
3.545% |
3.545% |
Monthly salary (remuneration) |
| Long-term Care Insurance (附 NHI) |
0.4591% of NHI premium |
0.4591% of NHI premium |
Added to NHI |
| National Pension |
4.5% |
4.5% |
Standard monthly income (capped at KRW 5.9M) |
| Employment Insurance — Unemployment |
0.9% |
0.9% |
Monthly wage |
| Employment Insurance — Vocational/Stabilization |
0.25%–0.85% (by employer size) |
None |
Monthly wage (employer only) |
| Workers' Compensation Insurance |
Varies (0.6%–34% by industry) |
None (employer-only) |
Annual payroll |
Note: Rates are subject to annual revision. The figures above reflect the 2024-2025 rates. Always verify current rates with NHIS, NPS, and MOEL before payroll processing.
4. Foreign Employees: Enrollment Rules and Reciprocity
Foreign employees legally employed in Korea are generally subject to the same social insurance enrollment obligations as Korean nationals. However, there are important modifications:
4.1 National Health Insurance for Foreigners
As of July 2019, all foreigners holding valid residence permits (F-2, F-4, F-5, F-6, E-series visas etc.) who stay in Korea for 6 months or more are mandatorily enrolled in NHI as workplace subscribers (if employed) or local subscribers (if not employed). Previously, foreigners could opt out — this option has been eliminated for most visa categories. Diplomatic visa holders (A-1, A-2) are exempt.
4.2 National Pension: Reciprocity Agreements
Foreign employees from countries with bilateral Social Security Totalization Agreements with Korea are typically exempt from Korean NPS contributions to avoid double contribution. Korea has totalization agreements with 31 countries including the United States, Canada, Germany, France, United Kingdom, Australia, Japan, India, and China. If an employee is covered by a valid Certificate of Coverage (CoC) from their home country's pension authority, they are exempt from Korean NPS enrollment for the covered period.
Employees from countries without a totalization agreement with Korea must contribute to Korean NPS, even if they also contribute to their home country's pension system. This is a significant cost burden for short-term expat assignments — foreign employers should factor this into compensation planning.
4.3 Employment Insurance for Foreigners
The employment insurance enrollment rules for foreigners depend on visa type:
- Mandatory enrollment: E-1 (Professor), E-2 (English teacher), E-3 (Research), E-4 (Technology transfer), E-5 (Professional), E-6 (Arts/entertainment), E-7 (Specific activities), H-2 (Working holiday — Korea), F-series, and most other work visa categories
- Optional enrollment: D-8 (Corporate investment), D-9 (Trade management) — these visa categories allow the foreign employee to choose whether to enroll
- Exempt: Foreigners employed in Korea by foreign governments or international organizations (diplomatic immunity)
5. Reporting and Withholding Obligations
Foreign employers in Korea have ongoing payroll reporting obligations:
- Monthly NHI contributions: Employer must withhold the employee's NHI premium from salary and remit both the employer and employee portions to NHIS by the 10th of the following month
- Monthly NPS contributions: Same withholding and remittance mechanism; deadline is the 25th of the following month in some cases, or the 10th — confirm with NPS regional office
- Monthly Employment Insurance: Combined withholding and remittance; employer also pays additional vocational/stabilization contributions not withheld from employees
- Annual Workers' Compensation Insurance: Employer declares estimated annual payroll and pays provisional premium at the start of the year; final adjustment based on actual payroll is made the following year
- Year-end adjustments: NHIS and NPS both require year-end salary reporting and may issue assessment adjustments based on actual annual remuneration versus provisional monthly bases
6. Penalties for Non-Compliance
Failure to enroll employees or remit social insurance contributions on time carries significant penalties:
- NHI: Late payment surcharge of 9% per annum on unpaid contributions; administrative fines for non-enrollment; NHIS can investigate and assess back contributions for up to 3 years
- NPS: Similar late payment surcharges; NPS has powers to compulsorily collect unpaid contributions and can report non-compliant employers to the tax authority
- Employment Insurance / WCI: Failure to register the workplace results in administrative fines of up to KRW 3 million per violation; retroactive contribution assessments; criminal referral for willful non-compliance
7. Practical Compliance Tips for Foreign Employers
- Register all four insurance programs simultaneously when incorporating or establishing your Korean entity — do not wait until your first payroll
- Obtain Certificates of Coverage from home country pension authorities for all inbound expatriates from totalization agreement countries before they start work in Korea
- Track visa status of all foreign employees — changes in visa category can trigger changes in enrollment obligations
- Use a licensed Korean payroll service provider for ongoing contribution calculations, withholding, and remittance — social insurance rates change annually
- Include social security contributions in expat cost modeling — the total employer cost can be 15–20% above base salary when all four programs are included
- Review international assignment agreements to clarify which country's social security system applies (home country assignment agreement or host country localization)
📌 Official References
Frequently Asked Questions (FAQ)
Q1: Does a foreign company's branch office in Korea have the same social insurance obligations as a Korean corporation?
Yes. A registered branch office of a foreign company in Korea is treated as an employer for social insurance purposes and must enroll in all four programs on behalf of its Korean and foreign employees. The corporate structure of the ultimate parent has no bearing on the enrollment obligation — if there is an employment relationship in Korea, the employer must comply.
Q2: Are part-time employees in Korea required to be enrolled in social insurance?
It depends on the program and hours threshold. For NHI and NPS, employees working fewer than 60 hours per month are generally not enrolled through the workplace — they enroll as local (community) subscribers independently. For Employment Insurance and Workers' Compensation Insurance, even short-hour part-time workers are covered in most cases. The thresholds have been progressively lowered over recent years to extend coverage.
Q3: Can a Korean subsidiary of a foreign company pay its Korean employees under the parent company's home-country social security scheme?
No. Employees employed by a Korean legal entity are subject to Korean social insurance laws, regardless of where the parent is based. The parent's home-country social security system can run in parallel only for expatriates covered by a valid totalization agreement Certificate of Coverage — it cannot substitute for Korean enrollment for Korean-based employees of the Korean entity.
Q4: What are the social insurance implications of remote work by a Korea-based employee for a foreign employer with no Korean entity?
This is a complex and evolving area. A foreign company without a Korean registered entity technically does not have an "employer" under Korean law for social insurance purposes. However, if the remote arrangement is long-standing and the individual has substantial business activity in Korea, Korean tax and social security authorities may deem a permanent establishment to exist, triggering registration obligations. Legal advice on the specific arrangement is essential.
Q5: How does the long-term care insurance premium work?
Long-term care insurance (장기요양보험) is administered alongside NHI and is not a separate enrollment. It is automatically calculated as a percentage of the NHI premium (approximately 12.95% of the NHI premium in 2024, split equally between employer and employee). It funds care services for elderly and disabled individuals. The premium is collected together with NHI contributions by the NHIS.
Q6: Are directors of a Korean company required to enroll in social insurance?
Directors (이사) of a Korean company who actually perform work (as opposed to non-executive directors) are generally treated as employees for social insurance purposes and must be enrolled. Non-executive directors receiving only board remuneration with no employment contract are generally not enrolled. For foreign national directors, visa status also affects enrollment — an F-type visa director who is also an employee would be enrolled; an investor-visa (D-8) director with no employment role may be exempt.
Q7: What documents are required to enroll a new foreign employee in Korean social insurance?
For NHI and NPS: the foreign employee's Alien Registration Card (ARC) number, proof of employment (employment contract), and standard enrollment forms. For employees covered by a totalization agreement, a Certificate of Coverage from the home country pension authority is required to claim the exemption. Documents must typically be submitted within 14 days of the start of employment.
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📋 韩国法律洞察 | 劳工与社会保险
诺律师 (NOH UJIN) | HANBYOL LAW LLC，首尔
外资雇主的韩国国民健康保险与社会保险义务
在韩国设立子公司、分公司或代表处的外资企业，须为其员工承担全面的社会保险和健康保险义务，无论员工是韩国籍还是外籍员工，违规将面临重大法律和财务风险。
1. 韩国四大社会保险
韩国实施四项强制性社会保险：①国民健康保险（医疗费用，由国民健康保险公团管理）；②国民年金（退休养老金、残疾、遗属福利，由国民年金公团管理）；③就业保险（失业救济、职业培训、育儿假福利，由雇佣劳动部/劳动福利公团管理）；④产业灾害补偿保险（工伤及职业病，由劳动福利公团管理）。
2. 雇主参保义务
外资雇主在韩国雇用第一名员工时，必须为企业在全部四项保险中办理参保，这是法定义务。
- 国民健康保险：每月工作60小时以上、连续工作1个月以上的全职员工须强制参保
- 国民年金：连续工作1个月以上、60岁以下的员工须强制参保
- 就业保险：除65岁以上员工（失业保险部分）等特定类别外，所有员工须强制参保
- 产业灾害补偿保险：保费全部由雇主承担，从首日雇用起强制参保，覆盖所有员工（含兼职和日工）
3. 2024-2025年缴费率
| 险种 | 雇主缴费率 | 员工缴费率 | 缴费基数 |
|---|
| 国民健康保险 | 3.545% | 3.545% | 月薪 |
| 国民年金 | 4.5% | 4.5% | 标准月所得（上限590万韩元） |
| 就业保险（失业） | 0.9% | 0.9% | 月工资 |
| 就业保险（职业/稳定） | 0.25%–0.85%（按规模） | 无 | 月工资（仅雇主） |
| 产业灾害补偿保险 | 0.6%–34%（按行业） | 无 | 年度工资总额 |
4. 外籍员工参保规则与互惠协议
在韩合法就业的外籍员工通常须与韩国国民遵守相同的社会保险参保义务，但有以下重要例外：
- 国民健康保险：自2019年7月起，持有效居留许可在韩居住6个月以上的外籍人员须强制参保
- 国民年金互惠协议：与韩国签订双边社会保障协定（共31个国家，含美、加、德、法、英、澳、日、印度、中国）的国家的外籍员工，持本国养老机构签发的有效参保证明（CoC）可豁免韩国年金缴费
- 就业保险：参保义务因签证类型而异，大多数工作签证类别须强制参保
5. 申报与代扣代缴义务
- 月度健康保险：次月10日前代扣代缴
- 月度年金：次月申报和代缴
- 就业保险：每月代扣代缴，雇主还需额外缴纳职业/稳定保险费
- 产业灾害补偿保险：年初按预估工资总额预缴，次年按实际工资调整
6. 违规处罚
- 健康保险：未缴保费按年利率9%加收滞纳金；可追溯3年补缴
- 年金：类似滞纳金规定；未缴保费可强制征收并向税务机关举报
- 就业保险/工伤保险：未登记参保处最高300万韩元罚款；蓄意不合规可追究刑事责任
常见问题解答（FAQ）
Q1：外资公司的韩国分公司是否与韩国法人承担同等社会保险义务？
是的。外资公司在韩国注册的分公司在社会保险方面被视为雇主，须为其韩国籍和外籍员工在全部四项保险中办理参保。
Q2：韩国兼职员工是否须参加社会保险？
取决于险种和工时门槛。每月工作不足60小时的员工一般不通过工作单位参加健康保险和年金（以地域参保人身份独立参保）。就业保险和工伤保险通常覆盖所有兼职员工。
Q3：外资母公司的韩国子公司能否让韩国员工仅参加母国社会保险？
不能。韩国法人雇用的员工须适用韩国社会保险法律，与母公司所在地无关。母国社会保险仅可在涉外员工具有有效互惠协议参保证明的情况下并行适用，不能替代韩国法人员工的韩国参保义务。
Q4：在韩远程工作但雇主无韩国实体的情况下有何社会保险影响？
这是一个复杂的领域。没有韩国注册实体的外国公司在技术上没有韩国社会保险法意义上的"雇主"身份。但若远程安排长期存在且个人在韩国有实质性商业活动，韩国税务和社会保障机关可能认定存在常设机构并触发登记义务。应就具体安排咨询法律意见。
Q5：韩国公司的董事是否须参加社会保险？
实际从事工作的董事通常被视为员工，须参加社会保险。仅收取董事会报酬、无劳动合同的非执行董事通常无需参保。外籍董事的参保还受签证类别影响。
📌 官方参考资料
📚 相关文章
📋 韓国法律インサイト | 雇用・社会保険
NOH UJIN 弁護士 | HANBYOL LAW LLC、ソウル
外国雇用者のための韓国国民健康保険と社会保険義務
韓国に子会社・支店・駐在員事務所を設立した外国企業は、従業員に対して包括的な社会保険・健康保険義務を負います。従業員が韓国人か外国人かを問わず適用され、不遵守は重大な法的・財務的リスクをもたらします。
1. 韓国の4大社会保険
韓国には4つの強制社会保険があります：①国民健康保険（医療費、国民健康保険公団が管理）；②国民年金（老齢年金・障害・遺族給付、国民年金公団が管理）；③雇用保険（失業給付・職業訓練・育児休業給付、雇用労働部/労働福祉公団が管理）；④産業災害補償保険（業務上の怪我・職業病、労働福祉公団が管理）。
2. 使用者の加入義務
韓国で事業を行う外国企業は、最初の従業員を雇用した時点で4つすべての保険制度に加入する義務があります。これは任意ではなく、雇用関係が成立した瞬間から法律上の義務となります。
3. 保険料率（2024-2025年）
| 制度 | 使用者負担率 | 従業員負担率 | 算定基礎 |
|---|
| 国民健康保険 | 3.545% | 3.545% | 月額報酬 |
| 国民年金 | 4.5% | 4.5% | 標準月額所得（上限590万ウォン） |
| 雇用保険（失業） | 0.9% | 0.9% | 月額賃金 |
| 雇用保険（職業/安定） | 0.25%～0.85%（規模別） | なし | 月額賃金（使用者のみ） |
| 産業災害補償保険 | 0.6%～34%（業種別） | なし（使用者全額） | 年間賃金総額 |
4. 外国人従業員の加入ルールと社会保障協定
韓国で合法的に雇用されている外国人従業員は原則として韓国国民と同様の社会保険加入義務を負います。ただし重要な例外として、韓国と社会保障協定を締結している31カ国（米国・カナダ・ドイツ・フランス・英国・オーストラリア・日本・インド・中国等）の外国人従業員は、本国の年金当局が発行する有効な加入証明書（CoC）があれば韓国国民年金の加入が免除されます。
5. 申告・源泉徴収義務
韓国の外国企業使用者は継続的な給与申告義務を負います：NHI保険料の翌月10日までの徴収・納付；NPS保険料の定期的な徴収・納付；雇用保険の月次徴収・納付（使用者は職業/安定保険料も追加負担）；産業災害補償保険の年次申告・精算。
6. 違反時のペナルティ
- 国民健康保険：未納保険料に対し年率9%の延滞金；最大3年間の遡及追徴
- 国民年金：同様の延滞金；強制徴収権限あり
- 雇用保険/産業災害補償保険：未登録の場合、1件あたり最大300万ウォンの行政罰；故意の不遵守は刑事告発の対象
よくある質問（FAQ）
Q1: 外国企業の韓国支店は韓国法人と同様の社会保険義務を負いますか？
はい。韓国に登録された外国企業の支店は社会保険上の「使用者」として扱われ、韓国人・外国人すべての従業員について4つの制度に加入する義務があります。
Q2: 韓国のパートタイム従業員は社会保険の加入義務がありますか？
制度と労働時間基準によります。月60時間未満の従業員は一般的に健康保険・年金については職場加入対象外となります（地域加入者として個別加入）。雇用保険・産業災害補償保険は多くの場合、短時間のパートタイム労働者も対象です。
Q3: 韓国子会社は韓国従業員を親会社の本国社会保障制度のみに加入させることができますか？
いいえ。韓国法人に雇用された従業員は、親会社の所在地に関わらず韓国の社会保険法が適用されます。本国制度は有効な社会保障協定加入証明書がある駐在員についてのみ並行適用が可能です。
Q4: 韓国拠点なしに在宅勤務する韓国在住従業員の社会保険はどうなりますか？
複雑な領域です。韓国登録実体のない外国企業には技術的に社会保険上の「使用者」が存在しませんが、長期的な在宅勤務や実質的な業務活動が認められる場合、恒久的施設の認定と登録義務が発生する可能性があります。具体的な状況について法律専門家への相談が不可欠です。
Q5: 韓国会社の取締役も社会保険に加入する必要がありますか？
実際に業務を執行する取締役は一般的に従業員として社会保険加入が必要です。労働契約なしにボード報酬のみを受け取る非業務執行取締役は通常加入不要です。外国人取締役はビザ種別によっても加入義務が異なります。
📌 公式参考情報
📚 関連記事
📋 Perspectiva Legal Coreana | Empleo y Seguridad Social
Abogado NOH UJIN | HANBYOL LAW LLC, Seúl
Seguro de Salud Nacional y Obligaciones de Seguridad Social para Empleadores Extranjeros en Corea
Cuando una empresa extranjera establece operaciones en Corea —ya sea una subsidiaria, una sucursal, una oficina de representación o una empresa conjunta— asume un conjunto completo de obligaciones de seguridad social y seguro de salud para sus empleados. Estas obligaciones se aplican independientemente de si los empleados son nacionales coreanos o expatriados extranjeros.
1. Los Cuatro Grandes Programas de Seguro Social de Corea
| Programa | Cobertura | Organismo Gestor |
|---|
| Seguro Nacional de Salud (NHI) | Gastos médicos, hospitalización | Servicio Nacional de Seguro de Salud (NHIS) |
| Pensión Nacional (NPS) | Jubilación, invalidez, supervivencia | Servicio Nacional de Pensiones (NPS) |
| Seguro de Empleo (EI) | Desempleo, formación, baja parental | MOEL / KCOMWEL |
| Seguro de Compensación Laboral (WCI) | Lesiones laborales y enfermedades profesionales | KCOMWEL |
2. Obligaciones de Inscripción del Empleador
Los empleadores extranjeros deben inscribir su establecimiento en los cuatro programas de seguro al contratar a su primer empleado:
- NHI: Empleados a tiempo completo (1 mes o más, ≥60 horas/mes)
- NPS: Empleados de 1 mes o más, menores de 60 años
- EI: La mayoría de empleados (con excepciones para mayores de 65 años en el componente de desempleo)
- WCI: Todos los empleados desde el primer día; primas íntegramente a cargo del empleador
3. Tasas de Cotización (2024-2025)
| Programa | Tasa Empleador | Tasa Empleado | Base |
|---|
| NHI | 3,545% | 3,545% | Salario mensual |
| NPS | 4,5% | 4,5% | Ingreso mensual estándar (máx. 5,9M KRW) |
| EI (desempleo) | 0,9% | 0,9% | Salario mensual |
| EI (empleo/estabilización) | 0,25%-0,85% (según tamaño) | Ninguna | Salario mensual (solo empleador) |
| WCI | 0,6%-34% (por industria) | Ninguna (solo empleador) | Nómina anual |
4. Empleados Extranjeros: Reglas de Inscripción y Acuerdos de Reciprocidad
Los empleados extranjeros legalmente empleados en Corea están generalmente sujetos a las mismas obligaciones. Sin embargo, los ciudadanos de países con acuerdos de totalización de seguridad social con Corea (31 países, incluidos EE.UU., Canadá, Alemania, Francia, Reino Unido, Australia, Japón, India y China) pueden quedar exentos de cotizaciones al NPS con un Certificado de Cobertura válido de su país de origen.
5. Obligaciones de Declaración y Retención
- NHI mensual: retener y remitir al NHIS antes del día 10 del mes siguiente
- NPS mensual: retención y remisión periódica
- EI mensual: retención combinada; el empleador también paga contribuciones adicionales de vocacional/estabilización
- WCI anual: el empleador declara la nómina estimada anual y paga la prima provisional
6. Sanciones por Incumplimiento
- NHI: Recargo por pago tardío del 9% anual; el NHIS puede investigar y exigir cotizaciones atrasadas de hasta 3 años
- NPS: Recargos similares; poderes de cobro coercitivo
- EI/WCI: Multas administrativas de hasta 3 millones de KRW por violación; evaluaciones retroactivas; remisión penal por incumplimiento intencional
Preguntas Frecuentes (FAQ)
Q1: ¿La sucursal coreana de una empresa extranjera tiene las mismas obligaciones de seguro social que una corporación coreana?
Sí. Una sucursal registrada de una empresa extranjera en Corea se trata como empleador a efectos de seguro social y debe inscribirse en los cuatro programas en nombre de sus empleados coreanos y extranjeros.
Q2: ¿Los empleados a tiempo parcial en Corea deben inscribirse en el seguro social?
Depende del programa y del umbral de horas. Los empleados que trabajan menos de 60 horas al mes generalmente no se inscriben a través del empleador en NHI y NPS. Para el Seguro de Empleo y el WCI, incluso los trabajadores a tiempo parcial de pocas horas están cubiertos en la mayoría de los casos.
Q3: ¿Puede una subsidiaria coreana hacer que sus empleados coreanos coticen solo al sistema de seguridad social del país de la empresa matriz?
No. Los empleados de una entidad legal coreana están sujetos a las leyes de seguro social coreanas, independientemente de dónde esté la matriz. El sistema de seguridad social del país de origen solo puede aplicarse en paralelo para expatriados cubiertos por un válido Certificado de Cobertura de un acuerdo de totalización.
Q4: ¿Qué son las implicaciones del seguro social del trabajo remoto desde Corea para un empleador extranjero sin entidad coreana?
Es un área compleja. Una empresa extranjera sin entidad coreana registrada técnicamente no tiene un "empleador" bajo la ley coreana de seguro social. Sin embargo, si el arreglo es de larga data, las autoridades tributarias y de seguridad social pueden considerar que existe un establecimiento permanente, activando obligaciones de registro. Es esencial el asesoramiento legal sobre el arreglo específico.
Q5: ¿Los directores de una empresa coreana deben inscribirse en el seguro social?
Los directores que realmente realizan trabajo generalmente se tratan como empleados a efectos de seguro social. Los directores no ejecutivos que solo reciben remuneración del consejo sin contrato de empleo generalmente no están inscritos. Para directores nacionales extranjeros, el tipo de visa también afecta a la inscripción.
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