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Naeil Chaeum Gongje (Tomorrow Fill-up Mutual Aid)

lastmod 2025-07-30created 2025-06-3011 edits

Treatment as earned income

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It must be added to total salary in the year-end tax settlement.

Terms and conditions of the Naeil Chaeum Gongje contract

Chapter 2 Enrollment in the Mutual Aid and Mutual Aid Contracts

Section 1 Enrollment in the Mutual Aid and Eligibility

Article 4 (Eligibility for enrollment)
  • ① SMEs eligible to enroll in the mutual aid are those engaged in a business type that falls within the scope of SME workforce support under Article 3 of the Act and Article 2 of its Enforcement Decree.
  • ② Key personnel eligible to enroll in the mutual aid are workers under Article 2 of the Labor Standards Act who are not fixed-term or part-time workers under Article 2 of the Act on the Protection, etc. of Fixed-term and Part-time Employees.
  • ③ Those eligible for the Naeil Chaeum Gongje linked to the Youth Naeil Chaeum Gongje (hereinafter "Youth-linked Naeil Chaeum Gongje") are SMEs, and their key personnel, for which a mutual aid event has occurred because the employee has stayed long-term at the SME for at least the enrollment period (2 or 3 years) after the contract date of the Youth Naeil Chaeum Gongje. <Added 2021.9.17.>
  • ④ Notwithstanding paragraph 2, workers with reduced working hours under Article 74(7) of the Labor Standards Act and Articles 19-2 and 22-3 of the Equal Employment Opportunity and Work-Family Balance Assistance Act may enroll in the mutual aid and the Youth-linked Naeil Chaeum Gongje. <Added 2021.9.17.>
Article 5 (Restrictions on enrollment)
  • ① Notwithstanding Article 4(1), an SME falling under any of the following subparagraphs may not enroll in the mutual aid.
    • 1. Companies that are suspended or closed. However, a company suspended as a direct result of a disaster is considered operating and is eligible
    • 2. Companies delinquent on national or local taxes. However, a company faithfully paying taxes under an installment payment plan is eligible <Amended 2019.12.27.>
    • 3. Companies for which the Korea SMEs and Startups Agency, for reasons such as attempting to receive mutual aid benefits or termination refunds by false or fraudulent means (hereinafter "fraudulent receipt"), rejected‧

canceled‧withdrew‧terminated the mutual aid application and contract less than 1 year ago <Amended 2019.3.19., 2019.12.27., 2021.9.17.>

    • 4. Companies for which less than 2 years have passed since the Korea SMEs and Startups Agency learned of the fraudulent receipt, or that have not returned amounts subject to recovery under the Subsidy Management Act, the Act on the Prohibition of Improper Claims for Public Finance and Recovery of Improper Gains, the Operating Guidelines for Naeil Chaeum Gongje for Young Employees, the Operating Guidelines for Youth Naeil Chaeum Gongje, etc. <Added 2021.9.17.>
    • 5. Companies for which less than 1 year has passed since KOSME learned of the company's unfair practices linked to the mutual aid program, such as the employer's workplace harassment or workplace sexual harassment of enrolled employees, unfair wage adjustments on the grounds of enrollment, or paying the SME contribution on the employee's behalf (hereinafter "unfair practices linked to the mutual aid program") <Added 2022.6.24.>
  • ② Notwithstanding Article 4(2), key personnel falling under any of the following subparagraphs may not enroll in the mutual aid.
    • 1. Persons for whom less than 1 year has passed since the Korea SMEs and Startups Agency rejected, canceled, withdrew, or terminated the mutual aid application and contract for reasons such as attempted fraudulent receipt of mutual aid benefits or termination refunds <Amended 2019.3.19., 2021.9.17.>
    • 2. Persons who have registered a business under tax law or who concurrently serve as the representative of another company. However, cases falling under the #Exclusion criteria for recognition of employment under Article 92, Subparagraph 8 of the Enforcement Rule of the Employment Insurance Act are excluded <Added 2019.12.27., Amended 2021.9.17., Amended 2022.6.24.>
    • 3. <Deleted 2022.6.24.>
    • 4. Persons for whom less than 2 years have passed since the Korea SMEs and Startups Agency learned of the fraudulent receipt, or who have not returned amounts subject to recovery under the Subsidy Management Act, the Act on the Prohibition of Improper Claims for Public Finance and Recovery of Improper Gains, the Operating Guidelines for Naeil Chaeum Gongje for Young Employees, the Operating Guidelines for Youth Naeil Chaeum Gongje, etc. <Added 2021.9.17.>

Exclusion criteria for recognition of employment under Article 92, Subparagraph 8 of the Enforcement Rule of the Employment Insurance Act

Enforcement Rule of the Employment Insurance Act 2023-06-30 (amended) - Article 92 (Criteria for recognition of employment)

Under Article 47 of the Act, a qualified recipient is deemed to be employed if they fall under any of the following subparagraphs. <Amended 2010.7.12, 2013.1.25, 2018.12.31, 2019.12.31, 2020.12.10, 2021.7.1, 2023.6.30>

  • 1. Providing work with contractual working hours set at 60 hours or more per month (including cases where contractual working hours are set at 15 hours or more per week)
  • 2. Providing work continuously for 3 months or more
  • 3. Providing work as a daily worker, or providing labor as a short-term artist or short-term labor provider
  • 4. Receiving, in return for providing work, wages or any other payment under whatever name, of at least the daily job-seeking benefit amount under Article 46 of the Act
  • 5. Providing labor under a newly concluded contract related to culture and arts services with an average monthly income of 500,000 won or more under Article 104-5(2)1 of the Decree
  • 6. Providing labor under a newly concluded labor provision contract with a monthly remuneration of 800,000 won or more under Article 104-11(2)1 of the Decree
  • 7. Being engaged in a family business such as commerce or agriculture (including unpaid family workers), or participating in and providing work for another person's business, such that it is recognized as difficult to take regular employment in another business
  • 8. Having registered a business under the Income Tax Act, the Value-Added Tax Act, or the Corporate Tax Act (excluding cases where, even after registering, it is proven that no actual business was conducted, such as by filing a business suspension report, and cases in the real estate rental business with no employees and no rental office)
  • 9. Any other case in which employment is recognized by social norms

In other words, proving that no actual business was conducted -> for example, you can prove there was no business activity through a VAT tax base certificate, financial transaction records, etc.

Similar cases

Grounds for the petition
The petitioner left their job on 2010. 4. 30. and prepared to start a self-employed business while receiving job-seeking benefits. Because the consignor said business registration was required in advance to do outsourced car repair work, the petitioner registered a business on 2010. 12. 1. However, although the actual business start date was 2011. 1. 16., when the outsourced repair contract was signed, the respondent issued an order to return 640,000 won as fraudulently received and overpaid unemployment benefits, saying the petitioner had registered a business while receiving unemployment benefits without reporting it. Please help.
Respondent's position
An on-site visit to the business confirmed that the petitioner applied for business registration on 2010. 12. 1. in advance, following the consignor's explanation that business registration was needed to sign the outsourced repair contract, and the outsourced repair contract and the outsourced purchase receipt records confirm that the business began on 2011. 1. 16. Since the petitioner therefore falls under ‘even after registering a business, it is proven that no actual business was conducted, such as by filing a business suspension report’ under Article 92, Subparagraph 6 of the Enforcement Rule of the Employment Insurance Act, the order to return the fraudulently received and overpaid unemployment benefits issued to the petitioner was canceled.
Conclusion
The petitioner said this happened because of their own carelessness in registering a business during the unemployment benefit period, and expressed gratitude that it was confirmed no actual business had been conducted and that the order to return the fraudulently received and overpaid unemployment benefits was canceled, so the complaint was resolved.

Application for earned income tax reduction 

내일채움공제 만기공제금 수령을 진심으로 축하드립니다.

내일채움공제 만기공제금 중 중소기업이 적립한 기업기여금은 관련 법령상 근로소득세 과세 대상입니다. 핵심인력의 근로소득세 감면 신청에 따라 근로소득세 50%(청년근로자 90%), 중견기업의 경우 30%(청년근로자 50%) 세액 감면이 가능합니다.

근로소득세 세액감면을 위한 절차를 아래와 같이 안내드리오니, 공제가입자는 기한내 세액감면 신청을 통해 근로소득세액을 감면받으시길 바랍니다.
기한 내 미신청 시 세액감면을 받지 못 하실 수 있음을 알려드립니다.

*특수 관계인은 해당사항 없음

See also

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References

  1. 청년재직자_내일채움공제_운영지침_개정전문_230417.pdf ↩

  2. 2AA-1206-079382.pdf ↩

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