산재보험 고용보험 가입 및 부과업무 실무편람 메뉴얼(PDF)
자료 소개
2023년도 가입 및 부과업무 실무편람입니다.
동 편람은 2023.1.1.까지 개정된 내용을 바탕으로 제작 되었습니다.
추후 법 개정사항은 홈페이지를 참고하시기 바랍니다.
실무편람 목차
제1편
산재·고용보험 개요 / 1
제1장 산재·고용보험 제도 ·································································2
제2장 산재·고용보험사업 수행체계 ····················································3
제2편
산재·고용보험 가입 / 5
제1장 보험가입 대상 ·········································································6
제2장 보험가입자 ···············································································9
제3장 보험 가입 신고 등 ································································12
제3편
근로자 가입정보 신고 / 17
제1장 보험 가입 근로자 ··································································18
제2장 근로자 가입, 탈퇴 및 근로내용확인신고 ·······························21
제3장 근로자 전근(전보), 휴직, 변경, 정정, 취소 ···························31
제4편
산재·고용보험 보험료 / 37
제1장 보험료 산정 ··········································································38
제2장 부과고지 사업장의 보험료 부과 및 정산 ·······························50
제3장 자진신고 사업장의 보험료 신고·납부 및 정산 ······················65
제5편
사회보험료 지원 사업 / 75
제1장 두루누리 사회보험료 지원 ·····················································76
제2장 가사근로자 사회보험료 지원 ·················································86
제3장 두루누리 부당지원금의 환수 ·················································89
11
제6편
예술인 고용보험 / 91
- 고용보험 적용 ·············································································92
- 피보험자격 관리 ·········································································94
- 보험료 산정·부과 ········································································98
- 실업급여 ···················································································101
- 출산전후급여 등 ·······································································103
- 근로자와 예술인 고용보험 비교 ················································104
제7편
노무제공자(특수형태근로종사자) 산재·고용보험 / 107
제1장 노무제공자(특수형태근로종사자) 산재보험 ···························108
제2장 노무제공자 고용보험 ·························································122
제8편
산재·고용보험 적용 특례 / 143
제1장 해외파견자에 대한 산재보험 특례 ·······································144
제2장 현장실습생에 대한 산재보험 특례 ·······································147
제3장 학생연구자에 대한 산재보험 특례 ·······································148
제4장 중·소기업 사업주등에 대한 산재보험 특례 ·························151
제5장 「국민기초생활보장법」상 수급자에 대한 산재·고용보험 특례 ··156
제6장 자영업자에 대한 고용보험 특례 ··········································159
제9편
벌칙 등 / 165 - 과태료 ······················································································166
- 가산금 ······················································································167
- 연체금 ······················································································168
- 보험급여액의 징수 ····································································168
제10편
보험사무대행기관 / 171
제1장 보험사무대행제도 ································································172
제2장 보험사무대행기관 인가 ························································174
제3장 보험사무대행기관 인가내용 변경 및 폐지 ···························180
제4장 보험사무대행기관의 의무 등 ···············································181
제5장 보험사무대행기관에 대한 지도·점검 및 행정처분 ···············184
제6장 보험사무대행지원금 ·····························································187
제7장 보험사무대행기관 토탈서비스 이용 매뉴얼 ··························193
제11편
참고 사항 / 205
<참고1> 서식자료 ··········································································206
<참고2> 비과세 소득의 범위와 사회보험 부과 기준 비교 ·············207
<참고3> 근로소득 범위 관련 국세청 예규 ·····································212
<참고4> 근로복지공단 소속기관 위치 ············································215
<참고5> 성과평가 우수 보험사무대행기관 상위 30개소 ················220