(1) Support for Work–Family Balance Environment Improvement
(★ Competitive Project)
Eligibility Requirements
① Incentive Support
Employers of Preferred Support Enterprises or medium-sized companies who have introduced and are utilizing flexible work systems, such as:
• Flextime (selective working hours)
• Telecommuting / Remote work
• Staggered working hours
Note: Staggered working hours support is limited to employees raising children aged 12 years or younger (up to the 6th grade of elementary school).

② Infrastructure Support
Employers of Preferred Support Enterprises or medium-sized companies who:
• Implement or utilize telecommuting / remote work, or
• Have been selected as a “Korea Work–Life Balance Excellent Company,” or
• Intend to install attendance and working time management systems to facilitate flexible work or reduced working hours.
“Korea Work–Life Balance Excellent Company” refers to companies recognized for actively promoting employees’ work–life balance.

Support Level
① Incentive Payment:
Support is provided per eligible employee for a maximum period of one year.
* elecommuting, remote work, or selective work by employees raising children shall be supported at double the regular rate.

② Support for Infrastructure Construction
Support shall be provided within 50–80% of the investment cost for programs, facilities, and equipment acquired or used to implement flexible work arrangements, reduction of working hours, or workplace innovation.
▶ Telecommuting / Remote work or Workplace Innovation: Attendance management system + information security system; 50–80% of investment cost, up to KRW 20 million.
▶ Flexible work (telecommuting, remote, staggered, selective, or reduced working hours): Attendance management system; 70% of investment cost, up to KRW 7.5 million.

2) Work–Life Balance Job Incentive
(1) Reduction of Contracted Working Hours
Support is provided to employers of small and medium-sized enterprises (SMEs) and medium-sized companies who allow full-time employees to reduce their contracted working hours.

Purpose of the Program
To enable full-time employees to utilize reduced working hours when necessary (for family care, personal health, retirement preparation, study, etc.), thereby satisfying diverse job demands and contributing to the balance between work and life.

Eligible Employers
Employers who have introduced a working-hour reduction system and allow employees to reduce their working hours based on their individual needs (family care, health, retirement preparation, study, etc.).

Eligibility Requirements
① General Working-Hour Reduction
㉮ The system for working-hour reduction must be introduced in work rules, collective agreements, or personnel regulations.
㉯ An employee whose contractual working hours were 35 hours or more per week during the six months prior to the start of the reduced schedule may shorten his/her hours to 15–30 hours per week.
㉰ Attendance records must be managed by electronic or mechanical means such as time recorders or mobile applications.
 If the number of missing attendance records exceeds 3 days in a month, no payment shall be made for that month.
㉱ Overtime work shall be limited; if monthly overtime exceeds 10 hours, no payment shall be made for that month.
㉲ The reduced schedule must be maintained for at least one month.

② Reduction of Working Hours Due to Pregnancy
㉮ An employee whose contractual working hours are 35 hours or more per week may reduce them to 15–30 hours per week due to pregnancy (from the date of conception until the start of maternity leave).
㉯ If the employee works beyond the reduced hours, no payment shall be made for that month.
㉰ The reduced schedule must be used for at least two consecutive weeks.

Contents of Support
Subsidies are provided to Preferred Support Enterprises and medium-sized companies as wage loss compensation and incentives.

Up to KRW 500,000 per employee per month
 ◦ (Incentive) up to KRW 300,000 per month
 ◦ (Wage loss compensation) up to KRW 200,000 per month

※ The wage loss compensation shall be paid only if the employer compensates at least KRW 200,000 of the employee’s reduced wage.
※ Support limit: up to 30% of the number of insured employees as of the end of the previous year (maximum 30 employees; for workplaces with fewer than 10 insured employees, up to 3 employees).
※ Subsidies are calculated on a monthly basis but applied for and paid quarterly.

Procedure for Subsidy Payment

Step Description
Introduction and Operation of Reduction System (Employer)        No prior project plan submission or approval process required.
Preparation of Internal Regulations        The employer must establish rules for managing reduced working hours in work rules or other internal policies.
Implementation for Existing Employees        The reduced schedule must be applied continuously for at least one month.

[Exclusion from Support]
No subsidy shall be paid for any month in which:
The number of missing attendance records exceeds 3 days, or
Overtime exceeds 10 hours.

(2) Reduction of Actual Working Hours (★ Competitive Project)
Eligible Employers
Preferred Support Enterprises and medium-sized companies.

Eligibility Requirements
① (Plan Establishment) Prepare a detailed implementation plan for introducing a system to reduce actual working hours.
② (Reduction of Actual Working Hours) Support is provided when the average weekly actual working hours per employee during the implementation period are reduced by 2 hours or more compared with the three-month average immediately prior to implementation.
 “Actual working hours” refers to the total of contractual working hours and overtime hours of all insured employees.
③ (Attendance Management) Working hours before and after the reduction must be managed electronically using electronic cards, fingerprint recognition, or time recorders.

Contents of Support
① (Number of Supported Employees) Up to 30% of eligible employees (maximum 100 employees; for companies with fewer than 10 employees, up to 3 employees).
Support Level per Employee) Incentive of KRW 300,000 per month (fixed amount).
② (Support Period and Frequency) Support is provided for up to one year from the date of implementation, in three-month intervals.
③ (Application Deadline) The application for the first support period must be submitted within 12 months from the month following the implementation start date.

Procedure for Subsidy Payment
- However, employers falling under any of the following categories are excluded from support:

① Institutions falling under Items (a) through (d) of Article 2(1) of the Act on Anti-Corruption and the Establishment and Operation of the Anti-Corruption and Civil Rights Commission, as well as public institutions and local public enterprises.
② Employers corresponding to industries under Article 2 of the Enforcement Decree of the Special Act on the Support of Small and Medium Enterprise Manpower, such as general or dance entertainment bars, other drinking establishments, other gambling facility management and operation businesses, and dance hall operations.
③ Employers who have been publicly listed for wage arrears under Article 43-2 of the Labor Standards Act.
④ Employers whose names have been announced due to serious industrial accidents under Article 10 of the Occupational Safety and Health Act.
⑤ Workplaces where, during the three months prior to implementation, more than 50% of employees worked less than 30 hours per week.
⑥ Employers who reduced actual working hours by extending break times, or who violated the Labor Standards Act (e.g., exceeding the 52-hour weekly limit).

Eligible Employees
Employees who are insured under employment insurance and belong to a business or workplace implementing a plan to reduce actual working hours, and who are employed as of the last day of the month immediately preceding the implementation date.

- However, the following employees are excluded from support:
① Employees not enrolled in employment insurance.
② Employees who acquired insured status after submission of the project plan or after the implementation date due to new hiring.
③ Employees who lost insured status as of the end of any month within the evaluation period due to resignation or duplicate employment registration.
④ Employees whose average monthly wage is less than KRW 1.15 million.
⑤ The spouse or lineal ascendants/descendants of the business owner (in the case of a corporation, of the representative director).

Precautions
① If a violation of the Labor Standards Act (such as excessive overtime by company employees) is confirmed, the entire subsidy may be denied or recovered (including any amount already paid).
② Any person who receives subsidies by fraudulent or improper means shall be subject to imprisonment for up to 3 years or a fine of up to KRW 30 million.
 In the case of a corporate business, the corporation itself may also be fined; for individual businesses, the individual employer is personally liable.
③ The same employee cannot receive overlapping subsidies for the same period, and if overlapping support is later identified, the subsidy shall be recovered.

3) Employment Stability Incentive for Maternity and Childcare Periods
(1) Subsidy for Parental Leave and Reduced Working Hours during Childcare Period

Eligible Employers
Preferred Support Enterprises (as defined by the Ministry of Employment and Labor).

Eligibility Requirements
① Allow employees to take parental leave or reduce working hours during the childcare period for at least 30 days.
② Continue employing the employee under employment insurance for at least six months after the completion of the parental leave or reduced-hours period.
③ 50% of the subsidy shall be paid upon fulfillment of requirement (①), and the remaining 50% shall be paid upon fulfillment of requirement (②).

Support Level
Incentive per employee: (continued below)
* Male Parental Leave Incentive: applies to the first through third cases in which male employees are allowed to take parental leave at a workplace.
** Childcare Hours Reduction Incentive: applies to the first through third cases in which an employer allows reduced working hours during the childcare period.
*** Special Case: For employees with a child under 12 months of age (including adopted children) who are granted at least 3 consecutive months of parental leave, a subsidy of KRW 2,000,000 per month is provided for the first 3 months, and KRW 300,000 per month thereafter.

Payment Restrictions
\The following cases are not eligible for subsidy payments:
① Employees whose average monthly wage reported by the employer under the Employment Insurance and Industrial Accident Compensation Insurance Premium Collection Act is less than KRW 1.21 million.
② Employers publicly listed for wage arrears under Article 43-2 of the Labor Standards Act.
③ Employers whose names have been announced due to serious industrial accidents under Article 10 of the Occupational Safety and Health Act.
④ National and local governments, and public institutions designated under the Act on the Management of Public Institutions.
⑤ The spouse or lineal ascendants/descendants of the employer (or of the representative director in the case of a corporation).

Important Notes
• Applications must be submitted within 12 months from the end date of parental leave or reduced working hours (if the system is used in installments, from the end of each installment period).
• The special parental leave subsidy includes support for replacement labor costs, and therefore employers who receive the special subsidy cannot receive overlapping support under the Replacement Worker Support Program for the same period.

Application Method

An employer who wishes to receive the subsidy may apply for 50% of the total subsidy amount every three months, beginning from the month following the start of parental leave or reduced working hours.
The remaining 50% may be applied for in a lump sum after the employee has been continuously employed for at least six months following the completion of the leave or reduced-hours period.
(Enforcement Rules of the Employment Insurance Act, Article 51(2)(1))

Required Documents
The following documents must be submitted to the Employment Center with jurisdiction over the workplace location:
① Application for Payment of the Employment Stability Incentive for Maternity and Childcare Periods — Form No. 25 (for parental leave and related subsidies) under the Regulations on the Application and Payment of Job Creation and Employment Stability Incentives.
② Copies of documents proving the implementation of parental leave or reduced working hours for the employee (e.g., personnel appointment notice, etc.), and the employer’s family relations certificate or resident registration certificate proving the relationship (for confirmation of direct or collateral family relationship with the employee, if applicable).

(2) Replacement Worker Support
Eligible Employers
Preferred Support Enterprises (as designated by the Ministry of Employment and Labor).

Eligibility Requirements
① Employers who have granted maternity leave (including miscarriage/stillbirth leave), parental leave, or childcare period reduction for at least 30 days, and have hired or used replacement workers (including through dispatch).
② The employee who used the above system must remain employed as an insured worker for at least one month after the end of the system’s use.
③ 50% of the subsidy is paid upon fulfillment of condition (①), and the remaining 50% upon fulfillment of condition (②).
 ※ If the employee who used maternity or parental leave voluntarily resigns, preventing the employer from maintaining employment for at least one month, payment may still be made after confirming voluntary resignation (effective from July 1, 2018).
④ Employers falling under any of the following cases:
a. Hired or used replacement workers through new employment or dispatch within two months prior to the start date of maternity leave, miscarriage/stillbirth leave, parental leave, or childcare hour reduction, and maintained their employment for at least 30 consecutive days.
 - In cases where parental leave or childcare-hour reduction is used immediately after maternity leave, it is also permissible to hire replacement workers within two months prior to the start date of maternity leave.
b. Allowed employees to reduce working hours by more than 60 days per month and hired replacement workers, or when an employee, after completing a working-hour reduction period, immediately begins maternity leave, miscarriage/stillbirth leave, parental leave, or childcare-hour reduction, and the employer continues to employ the replacement worker.
 - The period of employment (or use) of the replacement worker must be at least 30 days.
c. When employment adjustment (e.g., layoffs or transfers) occurs from three months before hiring the replacement worker to one year after hiring, the subsidy shall not be granted, as the replacement is not deemed to address a labor shortage caused by maternity or childcare leave.

d. If employment adjustment occurs from three months before hiring to one year after hiring the replacement worker, it shall be regarded as separate recruitment unrelated to maternity or childcare leave, and subsidy payment shall be excluded.

※ Replacement workers must be enrolled in employment insurance.
※ When the replacement involves termination due to legitimate reasons—such as expiration of a fixed-term contract, disciplinary action, or voluntary resignation—it is not considered a violation of the employment maintenance requirement.


Support Level
(Labor Cost Support)
Per replacement worker (including dispatched employees):
Preferred Support Enterprises:
 KRW 1.2 million per month, up to a total of KRW 14.4 million (for one year)
 If a replacement worker is newly hired or used through dispatch within two months prior to the start date of maternity leave, parental leave, or reduced working hours during childcare, a subsidy of up to KRW 1.2 million per month will be provided for the relevant period (including up to two months of handover period). When using dispatched workers, note restrictions on permissible industries and usage conditions.
(Application Cycle)
50% of the subsidy may be applied for every three months, starting from the month following the start date of maternity leave, etc.
The remaining 50% may be applied for as a lump sum one month after the completion of maternity leave, etc., provided that the employee is continuously employed for at least one month thereafter.
 The Replacement Worker Subsidy for parental leave applies to replacement workers employed (or used) for parental leave on or after January 1, 2025.
 The special parental leave subsidy already includes replacement worker cost support; thus, overlapping support is not allowed during the special support period.
※ When replacement workers are shared for specific reasons (e.g., maternity or childcare), the subsidy shall be calculated on a 30-day basis, and the total subsidy amount shall not exceed the wages actually paid to the replacement worker.

Payment Restrictions
The subsidy will not be paid in the following cases:
① Employees whose average monthly wage, as reported by the employer under the Employment Insurance and Industrial Accident Compensation Insurance Premium Collection Act, is less than KRW 1.21 million.
② Employers whose names are publicly disclosed for wage arrears under Article 43-2 of the Labor Standards Act.
③ Employers announced for serious industrial accidents under Article 10 of the Occupational Safety and Health Act.
④ If the national or local government provides a separate subsidy or incentive to the employer for the employment of the same replacement worker, the payment amount shall be reduced by the amount of that other subsidy.
⑤ The spouse or lineal ascendants/descendants of the employer (or of the representative director in the case of a corporation), whether as the system user or the replacement worker.

Application Method
For replacement workers hired during maternity or parental leave,
50% of the corresponding subsidy for the employment period may be applied for every three months, starting from the month following the start date of maternity or parental leave.
The remaining amount may be applied for in one lump sum after the employee on leave has returned and been continuously employed for at least one month.
 (The portion corresponding to the handover period may be applied for starting from one month after the start of maternity or parental leave.)

Required Documents (Enforcement Rules of the Employment Insurance Act, Article 51)
The following documents must be submitted to the Employment Center with jurisdiction over the business location:
① Application for Payment of Employment Stability Incentive for Maternity and Childcare Periods — Form No. 26 (Replacement Worker Subsidy) under the Regulations on the Application and Payment of Job Creation and Employment Stability Incentives.
② Copies of documents proving the implementation of parental leave or reduced working hours (e.g., personnel appointment document),
 the employer’s family relations certificate or resident registration certificate (to verify whether the worker is a relative by blood or marriage),
 wage ledger, employment (or dispatch) contract, and (for dispatch use) monthly payment details for dispatch fees.

Important Notes
• Applications must be submitted within 12 months from the end date of parental leave or reduced working hours (or from the end of each installment period if used intermittently).
• The Replacement Worker Subsidy for Parental Leave applies to replacement workers newly hired or used through dispatch for parental leave on or after January 1, 2025.

(3) Work-Sharing Support Subsidy
Eligible Employers : Preferred Support Enterprises
Eligibility Requirements
① Employers who allow parental leave or reduced working hours during the childcare period (by 10 hours or more per week) for at least 30 days, and
② Employers who provide financial compensation (e.g., work-sharing allowances) to employees sharing work during the period.
 ※ Up to five co-workers may be designated as work-sharing participants per employee on leave, but the total monthly support amount is limited to KRW 200,000.

Support Level
(Labor Cost Support)
Per newly assigned work-sharing employee:
Preferred Support Enterprises:
 KRW 200,000 per month, up to a total of KRW 2.4 million (for one year).
 If the employer receives a subsidy from the government or a local authority for the same reason (work-sharing, replacement hiring, etc.), overlapping support is restricted.
 If the work-sharing employee receives other subsidies for new employment or employment maintenance from the government or local authority, overlapping support for that employee is also restricted.

Payment Restrictions
The subsidy will not be paid in the following cases:
① Employees whose average monthly wage, as reported under the Employment Insurance and Industrial Accident Compensation Insurance Premium Collection Act, is less than KRW 1.21 million.
② Employers publicly listed for wage arrears under Article 43-2 of the Labor Standards Act.
③ Employers announced for serious industrial accidents under Article 10 of the Occupational Safety and Health Act.
④ If the national or local government provides a separate subsidy or incentive to the employer for hiring the same replacement or work-sharing employee, the payment amount will be reduced by that amount.
⑤ The spouse or lineal ascendants/descendants of the employer (or of the representative director, in the case of a corporation), whether as the system user or the work-sharing employee.        
                        
Required Documents (Article 51 of the Enforcement Rules of the Employment Insurance Act)
The following documents must be submitted to the Employment Center with jurisdiction over the workplace:
① Application for Payment of the Employment Stability Incentive for Maternity and Childcare Periods
 (Form No. 26-2 – Work-Sharing Support Subsidy Form – attached to the Regulations on the Application and Payment of Job Creation and Employment Stability Incentives) – 1 copy
② Copies of documents proving the implementation of parental leave or reduced working hours for the employee (e.g., personnel appointment notice),
 documents verifying the designation of work-sharing participants (e.g., internal appointment notice), and
 documents proving financial support related to work-sharing (e.g., payslips).

Application Method
If a work-sharing participant is designated during the use of parental leave,
the employer may apply for payment of the full amount of the calculated subsidy (100%) every three months, starting from the month following the month in which the participant was designated.
(There is no deferred payment system.)

Important Notes
• Applications must be submitted within 12 months from the end date of parental leave or reduced working hours (or, if used in installments, from the end of each installment period).
• Up to five employees may be designated as work-sharing participants per employee on parental leave; however, the total monthly subsidy is limited to KRW 200,000 in total.
• If the designated work-sharing participant has already received subsidies (incentives) from the government or local authorities for new employment, replacement work, or work-sharing,
 the subsidy amount may be reduced or denied to prevent duplicate support.