A. Determination as to whether a worker is a worker under the Labor Standards Act shall be based on whether the form of a contract is an employment contract or a contract for work, and whether a worker has a subordinate relationship with an employer for the purpose of wages should be based on whether the employer has provided labor in a subordinate relationship with the employer. Determination of whether there is such subordinate relationship should be made by comprehensively taking account of various economic and social conditions, including the following: (a) whether the employer has determined the content of work and is subject to employment rules or employment regulations; (b) whether the employer has designated working hours and working places; (c) whether the employer is bound by the employer; (d) whether the employer is capable of operating his/her business on his/her own account; (d) whether the labor provider has a risk, such as the creation of profits and losses through the provision of labor; (e) whether the nature of remuneration was the subject of the employment contract; and (e) whether the wage or fixed wage was withheld from the wage and salary income tax; and (e) whether or not the continuous performance of employment relationship and the exclusive nature to the employer; and (e) whether the social security system is recognized as an employee.

However, the circumstances such as whether the basic wage or fixed wage was determined, whether the labor income tax was withheld, and whether the social security system was recognized as an employee should not be readily denied the nature of the employee solely on the ground that the employer is not recognized as having been arbitrarily determined by taking advantage of the economic superior status. < Amended by Act No. 8178, Dec. 7, 2006>