Enforcement Rules of the Labor Insurance Act Article 28-1
The insurance premium, as prescribed in Article 13, Paragraph 1 of the Act, shall be calculated on a basis of 30 days per month.In the event that an insured person is transferred in accordance with Article 23 of the Enforcement Rules, the insurance premium payable by the transferring unit shall be calculated up to the date proceding to the date of transfer. The insurance premium payable by the receiving unit shall be calculated from the date of transfer.