[Background]
- To reform the income-based employment insurance system, the "Income Tax Act" will be amended to shorten the national tax income reporting period for regular workers (from semi-annual to monthly), scheduled to be implemented in January 2026.
- The employment insurance eligibility criteria for workers will be restructured based on income (wages), using national tax income data to quickly identify and enroll individuals missing from the employment insurance system.
[Regulatory Content]
- The employment insurance eligibility criteria for workers will be revised from "designated working hours" to "wages."