Payment of national health insurance premiums
Persons obligated to pay insurance premiums- Insurance premiums of a self-employed insured must be paid jointly by all the self-employed insured of a household to which the insured is affiliated (main text of Article 77 (2) of the “National Health Insurance Act”).
- However, a minor who satisfies the following standards will not be obligated to pay on account of the income and property of the minor who has no such income nor property (proviso to Article 77 (2) of the “National Health Insurance Act” and main text of Article 46 of the “Enforcement Decree of the National Health Insurance Act”);
· A minor in a household that includes adults and meets all of the following requirements
√ The sum of income under Article 42 (1), Subparagraph 1 of the “Enforcement Decree of the National Health Insurance Act” must be 1 million won or less per year.
√ Among the properties referred to in Article 42 (1), Subparagraph 2 of the “Enforcement Decree of the National Health Insurance Act”, there must be no property falling under Paragraph 3, Subparagraphs 1 and 3 of the same Article.
· A minor whose parents both have died, and the sum of his/her income under Article 42 (1), Subparagraph 1 of the “Enforcement Decree of the National Health Insurance Act” does not exceed 1 million won per year
- However, this exception will not apply to any minors who earn income from a registered business according to Article 168 (1) of the “Income Tax Act” as dividend income under Article 41 (1) 2 of the “Enforcement Decree of the National Health Insurance Act” and business income under Article 41 (1) 3 of the same Act (proviso to Article 46 of the “Enforcement Decree of the National Health Insurance Act”).
How to pay insurance premiums- A self-employed insured who pays insurance premiums, etc. notified by the National Health Insurance Service may pay the amount with his/her credit card, debit card, or other means (Article 79-2 (1) of the “National Health Insurance Act”).
Due date for the payment of insurance premiums- A self-employed insured who is obligated to pay insurance premiums must pay the amount for each month by the 10th day of the following month (main text of Article 78 (1) of the “National Health Insurance Act”).
- However, if the self-employed insured submits an application for quarterly payment of health insurance to the National Health Insurance Service by the end of the month immediately preceding which marks the beginning of each quarter, he/she will be allowed to pay his/her insurance premium on a quarterly basis. The due date for the insurance premium payable quarterly will be the 10th day of the month immediately following that which marks the end of the relevant quarter (proviso to Article 78 (1) of the “National Health Insurance Act” and Article 47 (1) and (2) and attached Form No. 28 of the “Enforcement Rule of the National Health Insurance Act”).
※ A self-employed insured who is an overseas Korean national and foreign national [excluding the self-employed insured whose status of stay falls under the categories of permanent resident (F-5) or marriage with Korean citizen (F-6)] will be required to pay the insurance premium for the following month by the 25th day of the current month in advance (main text of the part other than each subparagraph under Article 109 (8) of the “National Health Insurance Act”).