Article 23-14 (State Support)

The State may, within the scope of the budget, provide support for user contributions, subscriber contributions, or a portion of the costs associated with operating the Small and Medium Enterprise Retirement Pension Fund System, if the conditions prescribed by the Minister of Employment and Labor are met, in order to alleviate the financial burden of businesses joining the Small and Medium Enterprise Retirement Pension Fund System and to promote the participation of workers and service providers, etc., falling under Article 91-15 of the 「Industrial Accident Compensation Insurance Act」, in the Small and Medium Enterprise Retirement Pension Fund System. <Amended on March 17, 2026>

If a person who has received state support pursuant to paragraph ① falls under any of the following subparagraphs, the Minister of Employment and Labor may recover all or part of the support funds according to what is prescribed by Presidential Decree. However, if the amount of support funds to be recovered (hereinafter referred to as "recovered funds") is less than the amount prescribed by Presidential Decree, it may not be recovered. 1. If support funds were received through false or other fraudulent means 2. If support funds were paid incorrectly 3. If the user abolished the Small and Medium Enterprise Retirement Pension Fund System without a justifiable reason, such as bankruptcy, as prescribed by Presidential Decree.

For the collection of recovered funds pursuant to paragraph ③, the Corporation may request the heads of relevant agencies to provide data prescribed by Presidential Decree, such as property tax assessment data under the 「Local Tax Act」, or to use related computer networks. In this case, the heads of relevant agencies shall comply with the request unless there is a justifiable reason.