For annual reports, distinguish between the company's implementation status report and the organization's business report. This article explains them based on the Enforcement Regulations and Operational Guidelines as of October 2026.
Step 1: Prepare the company's annual report
The receiving company prepares an implementation status report once every fiscal year. The form to use is Ministerial Ordinance Form No. 14.
The fiscal year covered by the report runs from April 1 to March 31 of the following year. Article 1 of the Enforcement Regulations defines this period as the Employment for Skill Development business year.
Under the Operational Guidelines, the submission period is from April 1 to May 31 of the following fiscal year. The report is submitted to the Certification Section of the Organization's regional office or branch office.
Companies under the supervised type prepare the report based on guidance from the Supervising and Support Organization. If the company did not receive anyone during the reporting period, the company's report is not required.
Point 2: Manage the organization's reports separately
The Supervising and Support Organization prepares a business report for each place of business. It attaches the required documents to Ministerial Ordinance Form No. 24 and submits it to the Examination Section of the Organization's head office.
The submission deadline is May 31 of the following Employment for Skill Development business year. The Operational Guidelines state that an organization that received a permit during the fiscal year must report even if it did not receive anyone.
In addition, when an audit is carried out, the organization prepares an audit report using Ministerial Ordinance Form No. 23. Under the law, it must report without delay after the audit is finished.
The Operational Guidelines require submission within 2 months after the audit is finished. The report is submitted to the Guidance Section of the Organization's regional office or branch office that has jurisdiction over the audited company.
For the organization's role, please also see the article explaining the Supervising and Support Organization.
Step 3: Set up an internal check before submission
Manage daily records, monthly checks, and the annual report as one connected process. The following steps are an example of internal operations suggested by the editorial team.
- Check the daily logs: The on-site staff checks for missing entries about work and guidance.
- Compare with the management register: The person in charge checks the implementation status of the plan against the daily logs.
- Prepare the report: The HR staff checks the items to fill in on the form and the attached documents.
- Keep submission records: Keep copies of the submitted documents and the date of submission.
To avoid missing a report, manage who submits, which form, the deadline, and where to submit separately.