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5+ workplaces face Oct 5 holiday rules. In principle, private-sector workplaces with at least five regularly employed workers must treat the 2026 substitute holiday as paid. National Foundation Day falls on Saturday, October 3, moving the observance to Monday, October 5. The article separates three decisions that are often conflated: whether the day applies to a workplace, how premium pay for work that day should be checked, and whether annual leave can be used. Premium-pay treatment should be verified against the Labor Standards Act and Ministry of Employment and Labor guidance. It also makes the leave boundary clear: a company cannot unilaterally deduct the substitute holiday from an employee’s annual leave. This helps HR teams and employees preserve accurate schedules, pay calculations, and leave balances. HR professionals, managers, and employees in government offices or private workplaces should read the article first. Smaller workplaces should compare ministry guidance with employment contracts and rules of employment before deciding how the day applies. #LaborLaw #SubstituteHoliday

Flooded-car owners may face total loss. An insurer’s loss assessment drives the repair or total-loss settlement. Before filing, the immediate steps are to get to safety, avoid starting the engine, and photograph the flooded condition. Coverage can be assessed differently depending on whether the vehicle was parked or being driven. The policy must also include the relevant own-vehicle damage and single-vehicle accident coverage. The article maps the documentation needed for a well-supported claim: the flooding location and time, towing records, vehicle inspection results, and photographs. It also identifies the official filing channels available through the insurer’s app, website, or call center. Beyond filing, it explains how to review the insurer’s loss assessment, repair proposal, total-loss settlement, and deductible structure. That framework helps vehicle owners understand which records and policy terms matter before evaluating the outcome. Owners preparing a flood-damage claim, whether the vehicle was parked or being driven, should read the article to organize the process and assess the insurer’s decision. #AutoInsurance #InsuranceClaims

Four timelines shape Chuseok bonus pay. Tax can be withheld now, while insurance may be reflected later. When a bonus qualifies as wages, income tax and local income tax are withheld. However, each of the four major social insurance programs can reflect that bonus at a different time. Looking only at the payment-month net amount can therefore miss later adjustments. The article provides a practical reconciliation sequence: prepare the pay statement, the period covered by the bonus, and dependent information; separate taxable earned income from recognized non-taxable amounts; then use the applicable bonus withholding method. It also covers when National Pension, health insurance, and employment insurance reflect the payment. Payroll and HR professionals, as well as employees reviewing a wage-based bonus, can use this process to compare calculations with the payment-month statement and year-end tax settlement details. Read the article before completing the reconciliation. #Payroll #Tax #SocialInsurance

Payroll teams face Chuseok shifts. For work performed September 24–26, the first decision is whether the workplace meets the 5-employee threshold. The relevant figure is the number of regularly employed workers during the one month before each date, so a headcount taken only on the holiday can misstate the basis. The article sets out a practical review order: confirm actual hours against the employment contract and work schedule; identify salaried, hourly, or daily pay and the ordinary hourly wage; then separate hours into up to 8, beyond 8, and after 10 p.m. This sequence helps payroll staff assess holiday, overtime, and night-work premiums as distinct categories. If payment is missing on the regular payday, the article also covers gathering records and checking the petition process through the Ministry of Employment and Labor’s Labor Portal. Payroll, HR, and workers reviewing 2026 holiday work should read the full calculation guide before finalizing or checking pay. #Payroll #WorkingHours

Premium subsidies range from 55–100%. For eligible disaster insurance, this support can reduce the premium paid by the policyholder, but the precise rate depends on the property type, vulnerable-group status, and additional local government support. That variation makes it important to confirm the applicable rate with the relevant local government and participating insurer rather than relying on the maximum figure alone. The article outlines coverage for direct property damage caused by typhoons, floods, heavy rain, strong winds, high waves, storm surges, heavy snow, earthquakes, and tsunamis. It also explains how the insured property, insured amount, deductible, compensation method, and exclusions affect payouts, helping readers assess a policy beyond its subsidy rate. Owners of eligible homes and contents, agricultural or forestry greenhouses, and small-business shops or factories should read the guide first. It also clarifies why a new policy cannot retroactively cover earlier damage or a disaster already underway. #DisasterPreparedness #RiskManagement

Your tax arrears reach KRW 80 million. At or below that cap, eligible sole proprietors may receive late-payment penalty exemption and up to five years to pay principal. The restart rule changes for applications filed on or after April 1, 2026. Workers in special forms of employment who have provided labor for at least three months may also qualify under this requirement, subject to the other conditions. The article explains how to combine comprehensive income tax and VAT arrears in Hometax, confirm the tax office responsible for each amount, and assess the closure date, average revenue for the three tax years before closure, and restart period. It also covers the identification, registration, employment, and labor-provision documents used to establish closure and restart. Small-scale sole proprietors considering this provision should also note that arrears handled by two or more tax offices require separate applications by jurisdiction. Read the guide to understand the filing channels and the steps for paying principal under an approved installment schedule. #SoleProprietor #TaxFiling