Article 52 (Accrued Interest, etc. upon Application of Overpaid Amounts)

The "interest to be determined by Presidential Decree" as referred to in Article 86 (3) of the Act means the amount calculated by multiplying the overpaid amount by the interest rate for refunded national tax interest as prescribed in the main sentence of Article 43-3 (2) of the Enforcement Decree of the National Tax Basic Act, for the period from the date specified in each of the following subparagraphs to the date of application of the overpaid amount to insurance premiums, arrears, or costs of collection of delinquent contributions (in the case of a refund, the date of dispatch of the refund notice). <Amended on 2013.9.26, 2020.6.2, 2025.9.16> 1. Where insurance premiums, arrears, or costs of collection of delinquent contributions are paid in two or more installments, the day following the respective installment payment date as determined by the following categories: a. When the refund amount is less than or equal to the final installment payment amount: the final installment payment date. b. When the refund amount is greater than the final installment payment amount: the respective installment payment dates calculated retroactively in order of the most recent installment payment date until the case falls under category a. 2. When the Corporation refunds the excess amount to the employer pursuant to Article 39 (1), the day seven days after the date specified in the following categories: a. When the employer reports the total amount of remuneration paid to the insured under the workplace to the Corporation by the notification deadline pursuant to Articles 35 and 38: the day seven days after the notification deadline. However, if the report is made after the notification deadline, the day seven days after the reporting date. b. When the employer applies for a change in the monthly remuneration amount to the Corporation pursuant to Article 36 (2) (including cases applied mutatis mutandis under Article 38 (2)): the day seven days after the application date. 3. When settling the monthly remuneration insurance premiums of the employer due to reasons specified in each subparagraph of Article 35 (2) applied mutatis mutandis under Article 38 (2), or when the Corporation readjusts and refunds the monthly remuneration insurance premiums with the employer pursuant to Article 39 (2) due to the termination of employment, appointment, or recruitment relationship of the insured under the workplace, the date specified in the following categories: a. When there is a change in eligibility pursuant to Article 9 (1) of the Act: the day seven days after the date of reporting the change in eligibility. b. When there is a loss of eligibility pursuant to Article 10 (1) of the Act: the day seven days after the date of reporting the loss of eligibility. 4. When the Corporation pays the excess amount to the subscriber pursuant to the first sentence of Article 41-2 (7), the day seven days after the date of settling the monthly income insurance premiums pursuant to Article 41-2 (4). 5. In cases other than those specified in subparagraphs 1 through 4, the day following the date of overpayment.