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제1편 산재?고용보험 개요 /

1 제1장 산재?고용보험 제도 ·································································2

제2장 산재?고용보험사업 수행체계 ····················································3

제2편 산재?고용보험 가입 / 5 제1장 보험 가입 대상 ········································································6

제2장 보험 가입자 ·············································································9

제3장 보험 가입 신고 등 ·································································12

제3편 근로자 가입정보 신고 /

17 제1장 보험 가입 근로자 ··································································18

제2장 근로자 가입, 탈퇴 및 근로내용확인신고 ································21

제3장 근로자 전근(전보), 휴직, 변경, 정정, 취소 ···························31

제4편 산재?고용보험 보험료 /

37 제1장 보험료 산정 ···········································································3

8 제2장 부과고지 사업장의 보험료 부과 및 정산 ·······························48

제3장 자진신고 사업장의 보험료 신고?납부 및 정산 ··························63

제5편 사회보험료 지원 사업 / 73

제1장 사회보험료 지원 ····································································74

제2장 부당지원금의 환수 ·································································84

제6편 예술인 고용보험 특례 /

87 1. 고용보험 적용 ·············································································88

2. 피보험자격 관리 ··········································································90

3. 보험료 산정?부과 ········································································94

4. 실업급여 ······················································································97

5. 출산전후급여 등 ··········································································99

제7편 특수형태근로종사자(노무제공자) 산재?고용보험 적용 특례 /

103 제1장 특수형태근로종사자에 대한 산재보험 특례 ··························104

제2장 노무제공자에 대한 고용보험 특례 ·······································117

제8편 산재?고용보험 적용 특례 / 137

제1장 해외파견자에 대한 산재보험 특례 ·······································138

제2장 현장실습생에 대한 산재보험 특례 ·······································141

제3장 학생연구자에 대한 산재보험 특례 ·······································142

제4장 중?소기업사업주등에 대한 산재보험 특례 ···························145

제5장 ?국민기초생활보장법?상 수급자에 대한 산재?고용보험 특례········150

제6장 자영업자에 대한 고용보험 특례 ···········································153

제9편 벌칙 등 / 159

1. 과태료 ·······················································································160

2. 가산금 ·······················································································161

3. 연체금 ·······················································································161

4. 보험급여액의 징수 ····································································162 13

제10편 일자리 안정자금 사업 /

165 제1장 일자리 안정자금 사업 추진 배경 및 기본원칙 ····················166

제2장 지원대상 사업주 요건 ··························································16

7 제3장 지원대상 근로자 요건 ··························································179

제4장 지급액 산정 및 지원금 지급 ···············································183

제5장 이의신청 ··············································································186

제6장 부정수급 및 부당이득 처리 ·················································187

제7장 공동주택 경비?청소원 예외 지원 기준 ································191

제8장 신청서 접수 ·········································································194

제9장 참고사항 ··············································································204

제11편 보험사무대행기관 / 207 ``

제1장 보험사무대행제도 ·································································208

제2장 보험사무대행기관 인가 ························································210

제3장 보험사무대행기관 인가내용 변경 및 폐지 ···························216

제4장 보험사무대행기관의 의무 등 ················································217

제5장 보험사무대행기관 지도?점검 및 행정처분 ···························220

제6장 보험사무대행지원금 ·····························································223

제7장 보험사무대행기관 토탈서비스 이용 매뉴얼 ··························230

제12편 참고 사항 / 241

<참고1> 서식자료 ···········································································242

<참고2> 비과세 소득의 범위와 사회보험 부과 기준 비교 ··············243

<참고3> 근로소득 범위 국세청 관련 예규 ·····································248

<참고4> 근로복지공단 소속기관 위치 ·············································251

<참고5> 2021년 성과평가 우수 보험사무대행기관 상위 30개소 ···256

※ 동 실무편람은 2022.1.7. 기준 개정 사항을 반영하였으며, 실무편람 발행일 이후 개정사항은 근로복지공단 홈페이지를 참고하시기 바랍니