Safety and Health Disclosure Starts August 1
Updated
Korea's safety and health disclosure duty takes effect on August 1, 2026, requiring corporations with 500 or more regular workers and major public institutions to disclose their safety and health status under Article 10-2 of the Occupational Safety and Health Act. Covered companies should prepare their filings before that date. The duty follows from the joint government worker-safety plan announced by ministries on September 15, 2025 (Ministry of Employment and Labor press release, policy briefing). The amended Act itself took effect on June 1; only the disclosure duty starts August 1.
If your regular headcount sits near the 500-worker line, confirm coverage before doing anything else.
Disclosure items and source records
An illustrative image of a large company's headquarters. It is not any specific company's building.
The disclosure covers five items.
- Safety and health management structure
- Occupational accident history
- Safety and health activities and plans
- Safety and health investment
- Recurrence prevention measures
Use organization and responsibility documents for the management structure, incident records for accident history and recurrence prevention, and annual totals for activities and investment. Allow time to collect the data from the departments that hold it.
Missing the duty carries an administrative fine of up to KRW 10 million. Disclosure filings are also public, so gaps and thin content are visible exactly as filed.
Preparation before the start date
An illustrative image of preparing disclosure materials.
- Document the safety and health organization chart, responsible officers, and assigned teams.
- Collect occupational accident records in one place and check for gaps.
- Gather this year's training and inspection records and put the plan for the remaining months in writing. Records of sharing risk assessment results, a statutory duty since June 1, also feed the activities item.
- Tally the safety and health budget and spending separately from other costs.
- If accidents have occurred, document the cause and the recurrence prevention measures for each one.
- Recheck the filing method and format against the finalized rules before the start date.
If completing all five items before the start date is difficult, first identify each item's data location and owner. This list can also support next year's filing. The text of Article 10-2 and its subordinate legislation is available in the amendment list for the Occupational Safety and Health Act at the Korean Law Information Center (law.go.kr).
The full-year schedule is in guide 1 of 4, 2026 Korean Workplace Safety Law Changes by Date, and preparation for the June changes is in guide 2 of 4, Korean Risk Assessment in 5 Steps: 2026 Guide.
Items like accident history and activity records can only be written from records that already exist. On the equipment side, continuous monitoring of sound, vibration, and environmental signals with a tool such as XyloZero keeps those records accumulating day to day.
