Second Half Review of the Serious Accidents Punishment Act: Things to Check Before Year-End | Executive Reporting Checklist (Excel)

This document is a resource for HR and safety and health managers preparing for the second-half inspections related to the prevention of serious industrial accidents. It covers items mandated by law to be inspected at least once every six months, as well as the recording methods that companies must establish for reporting and follow-up management. The attached Excel file allows you to record verification results, the location of supporting documents, the person responsible for supplementation, and the reporting date.

📌 Statutory Inspection Items to Check in the Second Half

The Enforcement Decree of the Serious Accidents Punishment Act contains provisions for inspecting the establishment and implementation of safety and health management systems as well as compliance with obligations under relevant laws. The seven items listed below are those mandated by Articles 4 and 5 to be inspected or evaluated at least once every six months. This does not mean that all safety and health tasks must be handled on the same frequency; therefore, please verify the applicability and basis for each item.

The scope of application must also be distinguished first. Regulations regarding serious industrial accidents do not apply to businesses or workplaces with fewer than 5 regular employees (Article 3 of the Act). Contracting, services, and outsourcing are not judged uniformly solely on the grounds that a contract exists; instead, the requirements of Article 5 of the Act, such as responsibility for the actual control, operation, and management of facilities, equipment, and locations, are considered together. This document does not combine separate obligations regarding serious civil accidents into a single table.

Record the results and the basis for verification together on the checklist.

It is difficult to verify the results if you simply request a single line of "no issues" from each department. Please ask them to write the name of the checked data, its storage location, and the actual date of verification next to each inspection item. For incomplete items, the person in charge and the deadline must be provided so that follow-up actions can be taken after the report is submitted.

• Improvement of Risk Factors: Link the results of the risk assessment, details of improvement requests, and verification data following the measures. Also verify the provision that an inspection is deemed to have been conducted if the requirements for the risk assessment procedure, implementation, and result reporting under the proviso of Article 4, Subparagraph 3 are met.
• Evaluation of Managers, etc.: Do not merely list job titles; include the evaluation criteria, date, results, and necessary support.
• Employee Opinions: We examine the records of received opinions and how the improvement measures necessary for accident prevention were implemented. We also distinguish legally recognized procedures, such as discussions by the Occupational Safety and Health Committee and consultative bodies.
• Emergency Response: Verify not only the existence of manual files but also the contact of relevant personnel and the actual operation of procedures for work suspension, evacuation, relief, and prevention of further damage. This inspection is not automatically considered equivalent to other legal obligations, such as fire drills.
• Contracting, Services, and Outsourcing: Evaluation and management cost standards exist, and verification is made through documentation to confirm whether contracts and operations are conducted in accordance with these standards. Period standards for the construction and shipbuilding industries are examined separately on an applicable basis.

If non-compliance is confirmed, we will determine the necessary measures together.

If you have not directly inspected compliance with relevant legal obligations or safety and health training for hazardous work, you must receive a report on the results without delay after the inspection is completed. Do not omit reporting the results simply by noting that an external agency verified the matter. The scope of recognition for outsourced inspections must also be verified in accordance with the relevant provisions.

If non-compliance is confirmed, necessary measures to fulfill the obligations, such as personnel deployment and the allocation and execution of additional budgets, must be taken. For unconducted training, instructions for implementation must be given without delay, and necessary measures, such as securing the budget, must be taken (Article 5, Paragraph 2, Subparagraphs 2 and 4 of the Enforcement Decree). A distinction must be made between filling in the blanks on the checklist and actually completing the improvements.

The executive report contains remaining tasks and decisions.

Rather than simply stating "Inspection completed" in the report, include the scope of the inspection, when it was conducted, and any remaining issues. For budget, staffing, or scheduling issues that cannot be handled by the person in charge, you must clearly specify the necessary decisions and deadlines for the requests.

The law does not prescribe a uniform reporting format for all companies. While you must comply with the reporting and follow-up obligations stipulated in Article 5, the specific format may be determined to suit the size of the workplace and the decision-making structure. You must also verify the operational status of other system requirements under Article 4, such as goals, management policies, budgets, and necessary staffing; however, do not arbitrarily designate a semi-annual cycle as a statutory standard when it is not explicitly mentioned in the relevant article.

We manage everything from inspections to reporting seamlessly using Excel.

The attached files are divided into sheets for preparation instructions, semi-annual review, corrective measures, management report, and supporting evidence. For the semi-annual review, seven items are pre-filled, and you are instructed to enter the results and data locations in the yellow input fields. When selecting "Not Applicable," please also provide the reason why it does not apply. The count on the report sheet is intended to organize the completion status and does not automatically determine legal compliance.

Download Excel for second-half inspection and reporting

First, determine the inspection targets and verification materials, then have each person in charge enter the results. For cases requiring supplementation, move them to the Supplemental Action Sheet, assign a person in charge and a deadline, and organize the major issues and matters requiring decision in the Management Report Sheet. You can review the supplementary results again after the report and save them in the same file. Since this is a blank form, actual employee names or incident details have not been included as examples.

Article 13 of the Enforcement Decree stipulates that matters concerning the implementation of the relevant measures, etc., must be prepared in writing and retained for five years from the date of implementation. Please check the original text regarding the scope of application, such as the provisions excluding small business owners, and manage this separately from retention obligations stipulated in other laws.

In cases where employees who have experienced or witnessed an accident require psychological recovery, emergency psychological support channels may be provided separately from safety and medical measures. Counseling is not viewed as a substitute for statutory safety measures; instead, it connects employees who need it to support options they choose when they desire.

Source and Verification Criteria

National Law Information Center: Articles 4, 5, and 13 of the Enforcement Decree of the Serious Accidents Punishment Act
Articles 3 and 5 of the Serious Accidents Punishment Act
Verification date: November 4, 2026. The version of the Enforcement Decree effective October 1, 2025 was verified. The internal record and reporting forms of the checklist are operational examples.