(1) The employer of a small or medium enterprise may establish a SME retirement pension fund plan by entering a contract with the COMWEL after obtaining the consent of, or seeking opinions from, the representatives of employees pursuant to Article 4 (3) or 5 with respect to matters stipulated in the standard contract of SME retirement pension fund under Article 23-5.
(2) The COMWEL may impose fees for performing the affairs under Article 23-5 (1) 3 through 5 and Article 23-15 (1) on the employers and participants.
(3) The COMWEL may require a person who fulfills the requirements prescribed by Presidential Decree, such as personnel and physical requirements, to perform the affairs prescribed by Presidential Decree among the affairs specified in Article 23-5 (1) 3 through 6.[This Article Newly Inserted on Apr. 13, 2021]