(1) Where a project is executed based on at least one tier of contracts, if a subcontractor (where the project is executed based on one tier of contract, referring to a contractor) fails to pay wages to employees for causes attributable to the immediate upper tier contractor (where the project is executed based on one tier of contract, referring to a contractee), the immediate upper tier contractor shall be liable for the wages jointly and severally with the subcontractor concerned: Provided, That where a cause attributable to the immediate upper tier contractor occurs due to that of his or her upper tier contractor, such upper tier contractor shall also be jointly and severally responsible. <Amended on Feb. 1, 2012; Mar. 31, 2020>
(2) The scope of the attributable causes referred to in paragraph (1) shall be determined by Presidential Decree. <Amended on Feb. 1, 2012>