(1) Any year-end surplus arising in the Fund shall be transferred to the reserve funds.
(2) Any year-end deficit arising in the Fund may be covered by the reserve funds.
Laws › Employment Insurance Act › CHAPTER VI EMPLOYMENT INSURANCE FUND
Employment Insurance Act — Article 85 (Treatment of year-end balance)
고용보험법 제85조
This English translation is based on the Korean text effective 2025-10-01. The Korean law has since been amended (current version effective 2026-09-18) — check the Korean original.
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