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주민세 종업원분

작성자: 채움세무회계

조회: 137 등록일: 2021-11-15

<span style="font-family: "apple SD gothic neo", "Malgun Gothic", sans-serif; background-color: rgb(255, 255, 255);">안녕하세요.</span><div class="se-component se-text se-l-default" data-a11y-title="본문" data-compid="SE-dfd75203-4738-424e-9a62-68bb4d3924c5" id="SE-dfd75203-4738-424e-9a62-68bb4d3924c5" style="text-size-adjust: none; margin: 0px; padding: 0px; background-color: rgb(255, 255, 255); font-family: "Malgun Gothic"; font-size: medium;"><div class="se-component-content" style="text-size-adjust: none; margin: 0px; padding: 0px;"><div class="se-drop-indicator" data-compid="SE-dfd75203-4738-424e-9a62-68bb4d3924c5" data-direction="top" data-unitid="" style="text-size-adjust: none; margin: 0px; padding: 0px;"><div class="se-section se-section-text se-l-default" style="text-size-adjust: none; margin: 0px; padding: 0px;"><div class="se-module se-module-text __se-unit" id="SE-d85e6d4f-fe20-4236-9336-b9749e3f2f85" style="text-size-adjust: none; margin: 0px; padding: 0px;"><p class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" id="SE-76e48c7c-5d4a-4a4c-8d0b-1532a4d62151" style="text-size-adjust: none; padding-top: 3px; padding-bottom: 3px; font-size: 13px; font-family: "apple SD gothic neo", "Malgun Gothic", sans-serif; line-height: 1.8;"><span style="text-size-adjust: none; font-size: 12px;"><span style="text-size-adjust: none;"><span class="se-ff-nanumgothic se-fs15 __se-node" id="SE-30bd7112-be16-46e2-a22c-b8e549faea77" style="text-size-adjust: none;">채움세무회계 입니다</span></span><br style="text-size-adjust: none;"><span style="text-size-adjust: none;"><span class="se-ff-nanumgothic se-fs15 __se-node" id="SE-eb7f827d-d5e2-4218-a86e-fcb83efdbf03" style="text-size-adjust: none;">오늘은 주민세 종업원분에 대해 안내해 드리겠습니다.</span></span></span></p></div></div></div></div></div><div class="se-component se-image se-l-default" data-a11y-title="사진" data-compid="SE-b19ccd38-d101-4279-9e6c-ae877cdb9439" id="SE-b19ccd38-d101-4279-9e6c-ae877cdb9439" style="text-size-adjust: none; margin: 0px; padding: 0px; background-color: rgb(255, 255, 255); font-family: "Malgun Gothic"; font-size: medium;"><span style="text-size-adjust: none; font-size: 12px;">지방세법 일부 개편에 따라 2014년 1월 1일부터 지방소득세 종업원분이 주민세 종업원분으로 명칭이 변경되었습니다</span></div><div class="se-component se-text se-l-default" data-a11y-title="본문" data-compid="SE-af6b1282-53ef-4f11-bc49-7a8289f9a176" id="SE-af6b1282-53ef-4f11-bc49-7a8289f9a176" style="text-size-adjust: none; margin: 0px; padding: 0px; background-color: rgb(255, 255, 255); font-family: "Malgun Gothic"; font-size: medium;"><div class="se-component-content" style="text-size-adjust: none; margin: 0px; padding: 0px;"><div class="se-drop-indicator" data-compid="SE-af6b1282-53ef-4f11-bc49-7a8289f9a176" data-direction="top" data-unitid="" style="text-size-adjust: none; margin: 0px; padding: 0px;"><div class="se-section se-section-text se-l-default" style="text-size-adjust: none; margin: 0px; padding: 0px;"><div class="se-module se-module-text __se-unit" id="SE-46c75e6f-6b9e-4e31-bbc0-0b4de35005e2" style="text-size-adjust: none; margin: 0px; padding: 0px;"><p class="se-text-paragraph se-text-paragraph-align-left" id="SE-0e0d0eec-9d6f-41bd-9ce6-fdc80dc7a192" style="text-size-adjust: none; padding-top: 3px; padding-bottom: 3px; font-size: 13px; font-family: "apple SD gothic neo", "Malgun Gothic", sans-serif; line-height: 1.8;"><span style="text-size-adjust: none; font-size: 12px;"><span class="se-ff-nanumgothic se-fs19 __se-node" id="SE-36525b7f-5106-40dc-8129-982d021ebc0d" style="text-size-adjust: none; color: rgb(0, 120, 203);"><b style="text-size-adjust: none;">'지방소득세 종업원분' -> '주민세 종업원분'</b></span></span></p></div></div></div></div></div><div class="se-component se-quotation se-l-quotation_line" data-a11y-title="인용구" data-compid="SE-ae825b53-eda7-41ab-a1db-ec72e810c1c7" id="SE-ae825b53-eda7-41ab-a1db-ec72e810c1c7" style="text-size-adjust: none; margin: 0px; padding: 0px; background-color: rgb(255, 255, 255); font-family: "Malgun Gothic"; font-size: medium;"><div class="se-component-content" style="text-size-adjust: none; margin: 0px; padding: 0px;"><div class="se-drop-indicator" data-compid="SE-ae825b53-eda7-41ab-a1db-ec72e810c1c7" data-direction="top" data-unitid="" style="text-size-adjust: none; margin: 0px; padding: 0px;"><div class="se-section se-section-quotation se-l-quotation_line se-section-align-left __se-unit se-is-selected se-is-block-selected" style="text-size-adjust: none; margin: 0px; padding: 0px;"><div class="se-quotation-container" style="text-size-adjust: none; margin: 0px; padding: 0px;"><div class="se-module se-module-text __se-unit se-quote" id="SE-706d1b77-693c-4e53-96bb-0c0dc13a255c" style="text-size-adjust: none; margin: 0px; padding: 0px;"><p class="se-text-paragraph se-text-paragraph-align-left" id="SE-2dada2bb-0467-4816-9d94-4f9c7dc130d3" style="text-size-adjust: none; padding-top: 3px; padding-bottom: 3px; font-size: 13px; font-family: "apple SD gothic neo", "Malgun Gothic", sans-serif; line-height: 1.8;"><span style="text-size-adjust: none; font-size: 12px;"><span class="se-ff-nanumbarungothic se-fs19 __se-node" id="SE-f173dd87-9b08-4d7d-a5d8-dcf55576dc19" style="text-size-adjust: none;"><b style="text-size-adjust: none;"><br style="text-size-adjust: none;"><span style="text-size-adjust: none; background-color: rgb(255, 255, 204);">주민세 종업원분이란?</span></b></span></span></p></div><div class="se-module se-module-text __se-unit se-is-empty se-cite" id="SE-9ea07b7b-cd36-4b43-bdb3-85a3d1e63410" style="text-size-adjust: none; margin: 0px; padding: 0px;"><p class="se-text-paragraph se-text-paragraph-align-left" id="SE-3bfc6d5c-30dd-416a-ac66-95c4624ea336" style="text-size-adjust: none; padding-top: 3px; padding-bottom: 3px; font-size: 13px; font-family: "apple SD gothic neo", "Malgun Gothic", sans-serif; line-height: 1.5;"><span style="text-size-adjust: none; font-size: 12px;"> - 종업원의 급여 총액을 과세표준으로 하여 부과하는 주민세로 최근 12개월간 해당 사업소의 종업원에게 지급한 급여 총액의</span></p></div></div></div></div></div></div><div class="se-component se-text se-l-default" data-a11y-title="본문" data-compid="SE-e3eaa4f7-f8c5-4db0-a83a-b4106cef5ed2" id="SE-e3eaa4f7-f8c5-4db0-a83a-b4106cef5ed2" style="text-size-adjust: none; margin: 0px; padding: 0px; background-color: rgb(255, 255, 255); font-family: "Malgun Gothic"; font-size: medium;"><div class="se-component-content" style="text-size-adjust: none; margin: 0px; padding: 0px;"><div class="se-drop-indicator" data-compid="SE-e3eaa4f7-f8c5-4db0-a83a-b4106cef5ed2" data-direction="top" data-unitid="" style="text-size-adjust: none; margin: 0px; padding: 0px;"><div class="se-section se-section-text se-l-default" style="text-size-adjust: none; margin: 0px; padding: 0px;"><div class="se-module se-module-text __se-unit" id="SE-c760779c-b560-481f-98ff-62044179964f" style="text-size-adjust: none; margin: 0px; padding: 0px;"><p class="se-text-paragraph se-text-paragraph-align-left" id="SE-e7b0dd82-4798-4ff5-9d76-706253e965b4" style="text-size-adjust: none; padding-top: 3px; padding-bottom: 3px; font-size: 13px; font-family: "apple SD gothic neo", "Malgun Gothic", sans-serif; line-height: 1.8;"><span style="text-size-adjust: none; font-size: 12px;"><span class="se-ff-nanumgothic se-fs15 __se-node" id="SE-34af793c-5dc4-42d3-822d-28a601830c70" style="text-size-adjust: none; color: rgb(255, 0, 140);"><b style="text-size-adjust: none;">월평균 금액이 1억 5000만 원 초과 시</b></span><span class="se-ff-nanumgothic se-fs15 __se-node" id="SE-069aa08d-cc88-4810-8fe7-5dc07ecbe7b2" style="text-size-adjust: none;"> 종업원 급여 총액에 </span><span class="se-ff-nanumgothic se-fs15 __se-node" id="SE-f061d234-5c67-4525-8c67-b01d8d1555f6" style="text-size-adjust: none; color: rgb(255, 0, 140);"><b style="text-size-adjust: none;">0.5% 세율을 적용</b></span><span class="se-ff-nanumgothic se-fs15 __se-node" id="SE-b4f5e972-2f39-4fd3-84dd-c85dfbfac444" style="text-size-adjust: none;">하여 부과하는 세금입니다.</span></span></p><p class="se-text-paragraph se-text-paragraph-align-left" id="SE-6d003d2a-183d-46d4-b80c-7ea4fe3df170" style="text-size-adjust: none; padding-top: 3px; padding-bottom: 3px; font-size: 13px; font-family: "apple SD gothic neo", "Malgun Gothic", sans-serif; line-height: 1.8;"><span style="text-size-adjust: none; font-size: 12px;">※ 면세기준 변경 : 종전 종업원 수에서 급여 총액의 월평균 금액으로 변경</span></p></div></div></div></div></div><div class="se-component se-table se-l-default" data-a11y-title="표" data-compid="SE-ca0c134d-3145-49a2-8a01-9ed414fdb745" id="SE-ca0c134d-3145-49a2-8a01-9ed414fdb745" style="text-size-adjust: none; margin: 0px; padding: 0px; background-color: rgb(255, 255, 255); font-family: "Malgun Gothic"; font-size: medium;"><span style="text-size-adjust: none; font-size: 12px;"><span class="se-ff-nanumbarungothic se-fs19 __se-node" id="SE-9be1dfdb-ebcc-4ece-b7b6-7404e43fcbb5" style="text-size-adjust: none;"><b style="text-size-adjust: none;"><br style="text-size-adjust: none;"><span style="text-size-adjust: none; background-color: rgb(255, 255, 204);">주민세 종업원분 납세의무자</span></b></span></span></div><div class="se-component se-text se-l-default" data-a11y-title="본문" data-compid="SE-a2c3b7cd-cc1d-4267-ad0e-a2030c5b00af" id="SE-a2c3b7cd-cc1d-4267-ad0e-a2030c5b00af" style="text-size-adjust: none; margin: 0px; padding: 0px; background-color: rgb(255, 255, 255); font-family: "Malgun Gothic"; font-size: medium;"><div class="se-component-content" style="text-size-adjust: none; margin: 0px; padding: 0px;"><div class="se-drop-indicator" data-compid="SE-a2c3b7cd-cc1d-4267-ad0e-a2030c5b00af" data-direction="top" data-unitid="" style="text-size-adjust: none; margin: 0px; padding: 0px;"><div class="se-section se-section-text se-l-default" style="text-size-adjust: none; margin: 0px; padding: 0px;"><div class="se-module se-module-text __se-unit" id="SE-f4effe1c-be8c-498f-afbf-e602b1023f48" style="text-size-adjust: none; margin: 0px; padding: 0px;"><p class="se-text-paragraph se-text-paragraph-align-left" id="SE-8c355da3-c1ce-43b9-a0b9-0fca8d96fe60" style="text-size-adjust: none; padding-top: 3px; padding-bottom: 3px; font-size: 13px; font-family: "apple SD gothic neo", "Malgun Gothic", sans-serif; line-height: 1.8;"><span style="text-size-adjust: none; font-size: 12px;">- 종업원에게 급여를 지급하는사업주</span><br style="text-size-adjust: none;"> </p><p class="se-text-paragraph se-text-paragraph-align-left" id="SE-e21f0d21-a0f3-4b7a-9f4e-ba2a324cbc77" style="text-size-adjust: none; padding-top: 3px; padding-bottom: 3px; font-size: 13px; font-family: "apple SD gothic neo", "Malgun Gothic", sans-serif; line-height: 1.8;"><span style="text-size-adjust: none; font-size: 12px;"><span class="se-ff-nanumgothic se-fs15 __se-node" id="SE-9c10fb62-68da-4452-b6c7-8ffd1484b95f" style="text-size-adjust: none;"></span></span></p></div></div></div></div></div><div class="se-component se-quotation se-l-quotation_line" data-a11y-title="인용구" data-compid="SE-b4b914b4-bb4c-4aa3-8be3-2e9f67cddc49" id="SE-b4b914b4-bb4c-4aa3-8be3-2e9f67cddc49" style="text-size-adjust: none; margin: 0px; padding: 0px; background-color: rgb(255, 255, 255); font-family: "Malgun Gothic"; font-size: medium;"><div class="se-component-content" style="text-size-adjust: none; margin: 0px; padding: 0px;"><div class="se-drop-indicator" data-compid="SE-b4b914b4-bb4c-4aa3-8be3-2e9f67cddc49" data-direction="top" data-unitid="" style="text-size-adjust: none; margin: 0px; padding: 0px;"><div class="se-section se-section-quotation se-l-quotation_line se-section-align-left __se-unit se-is-selected se-is-block-selected" style="text-size-adjust: none; margin: 0px; padding: 0px;"><div class="se-quotation-container" style="text-size-adjust: none; margin: 0px; padding: 0px;"><div class="se-module se-module-text __se-unit se-quote" id="SE-f1c2e26f-b1c9-4c3d-9e68-c8b0c46ad7f6" style="text-size-adjust: none; margin: 0px; padding: 0px;"><p class="se-text-paragraph se-text-paragraph-align-left" id="SE-c4d3180a-0c91-42f8-9376-deee93a3e396" style="text-size-adjust: none; padding-top: 3px; padding-bottom: 3px; font-size: 13px; font-family: "apple SD gothic neo", "Malgun Gothic", sans-serif; line-height: 1.8;"><span style="text-size-adjust: none; font-size: 12px;"><span class="se-ff-nanumbarungothic se-fs19 __se-node" id="SE-89b5554f-4c08-4ddd-98b3-67f8c91529e9" style="text-size-adjust: none;"><b style="text-size-adjust: none;"><span style="text-size-adjust: none; background-color: rgb(255, 255, 204);">주민세 종업원분 신고납부기한</span></b></span></span></p></div></div></div></div></div></div><div class="se-component se-text se-l-default" data-a11y-title="본문" data-compid="SE-1f35fdd8-5d3f-4561-bdbb-d6f817742a8a" id="SE-1f35fdd8-5d3f-4561-bdbb-d6f817742a8a" style="text-size-adjust: none; margin: 0px; padding: 0px; background-color: rgb(255, 255, 255); font-family: "Malgun Gothic"; font-size: medium;"><div class="se-component-content" style="text-size-adjust: none; margin: 0px; padding: 0px;"><div class="se-drop-indicator" data-compid="SE-1f35fdd8-5d3f-4561-bdbb-d6f817742a8a" data-direction="top" data-unitid="" style="text-size-adjust: none; margin: 0px; padding: 0px;"><div class="se-section se-section-text se-l-default" style="text-size-adjust: none; margin: 0px; padding: 0px;"><div class="se-module se-module-text __se-unit" id="SE-052721f3-5f67-4863-b405-594970c3c477" style="text-size-adjust: none; margin: 0px; padding: 0px;"><p class="se-text-paragraph se-text-paragraph-align-left" id="SE-d0ba6db6-d830-48ac-88de-572c9ed4aaef" style="text-size-adjust: none; padding-top: 3px; padding-bottom: 3px; font-size: 13px; font-family: "apple SD gothic neo", "Malgun Gothic", sans-serif; line-height: 1.8;"><span style="text-size-adjust: none; font-size: 12px;">- 매월 납부세액을 다음달 10일까지 신고납부</span><br style="text-size-adjust: none;"> </p><p class="se-text-paragraph se-text-paragraph-align-left" id="SE-e0e3abe3-bdc8-4cde-af21-c9272cd26181" style="text-size-adjust: none; padding-top: 3px; padding-bottom: 3px; font-size: 13px; font-family: "apple SD gothic neo", "Malgun Gothic", sans-serif; line-height: 1.8;"><span style="text-size-adjust: none; font-size: 12px;"><span class="se-ff-nanumgothic se-fs15 __se-node" id="SE-b5c61ec0-1ea4-480e-914a-dd1a0a084aac" style="text-size-adjust: none;"></span></span></p></div></div></div></div></div><div class="se-component se-quotation se-l-quotation_line" data-a11y-title="인용구" data-compid="SE-b63b69d7-6704-4eee-868c-e78d1d96d91c" id="SE-b63b69d7-6704-4eee-868c-e78d1d96d91c" style="text-size-adjust: none; margin: 0px; padding: 0px; background-color: rgb(255, 255, 255); font-family: "Malgun Gothic"; font-size: medium;"><div class="se-component-content" style="text-size-adjust: none; margin: 0px; padding: 0px;"><div class="se-drop-indicator" data-compid="SE-b63b69d7-6704-4eee-868c-e78d1d96d91c" data-direction="top" data-unitid="" style="text-size-adjust: none; margin: 0px; padding: 0px;"><div class="se-section se-section-quotation se-l-quotation_line se-section-align-left __se-unit se-is-selected se-is-block-selected" style="text-size-adjust: none; margin: 0px; padding: 0px;"><div class="se-quotation-container" style="text-size-adjust: none; margin: 0px; padding: 0px;"><div class="se-module se-module-text __se-unit se-quote" id="SE-b2baf48e-c6c7-4682-8ace-3a444d441cdc" style="text-size-adjust: none; margin: 0px; padding: 0px;"><p class="se-text-paragraph se-text-paragraph-align-left" id="SE-4e82c956-4b4d-4669-8b3b-6835cd718fc6" style="text-size-adjust: none; padding-top: 3px; padding-bottom: 3px; font-size: 13px; font-family: "apple SD gothic neo", "Malgun Gothic", sans-serif; line-height: 1.8;"><span style="text-size-adjust: none; font-size: 12px;"><span class="se-ff-nanumbarungothic se-fs19 __se-node" id="SE-a0a467f0-92f4-41d2-80c7-5fe06aa18d78" style="text-size-adjust: none;"><b style="text-size-adjust: none;"><span style="text-size-adjust: none; background-color: rgb(255, 255, 204);">종업원의 급여 총액 산정기준</span></b></span></span></p></div></div></div></div></div></div><div class="se-component se-text se-l-default" data-a11y-title="본문" data-compid="SE-2a3c7bf6-5737-463e-8480-5effea3e212d" id="SE-2a3c7bf6-5737-463e-8480-5effea3e212d" style="text-size-adjust: none; margin: 0px; padding: 0px; background-color: rgb(255, 255, 255); font-family: "Malgun Gothic"; font-size: medium;"><div class="se-component-content" style="text-size-adjust: none; margin: 0px; padding: 0px;"><div class="se-drop-indicator" data-compid="SE-2a3c7bf6-5737-463e-8480-5effea3e212d" data-direction="top" data-unitid="" style="text-size-adjust: none; margin: 0px; padding: 0px;"><div class="se-section se-section-text se-l-default" style="text-size-adjust: none; margin: 0px; padding: 0px;"><div class="se-module se-module-text __se-unit" id="SE-805b2df0-e8fd-496c-b89a-3f8be07cb74d" style="text-size-adjust: none; margin: 0px; padding: 0px;"><p class="se-text-paragraph se-text-paragraph-align-left" id="SE-5dccec59-ad2d-4234-9652-6ac7aa0a3175" style="text-size-adjust: none; padding-top: 3px; padding-bottom: 3px; font-size: 13px; font-family: "apple SD gothic neo", "Malgun Gothic", sans-serif; line-height: 1.8;"><span style="text-size-adjust: none; font-size: 12px;">- 종업원의 급여 총액 : 사업소에서 종업원에게 지급하는 봉급, 임금, 상여금 및 이에 준하는 성질을 가지는 급여로서 대통령령으로 정하는 것.</span></p><p class="se-text-paragraph se-text-paragraph-align-left" id="SE-616a0beb-f7aa-43c6-ba99-8355b98f79e8" style="text-size-adjust: none; padding-top: 3px; padding-bottom: 3px; font-size: 13px; font-family: "apple SD gothic neo", "Malgun Gothic", sans-serif; line-height: 1.8;"><span style="text-size-adjust: none; font-size: 12px;">단, 「소득세법」 제12조 제3호에 따른 비과세 대상 급여는 제외</span></p><p class="se-text-paragraph se-text-paragraph-align-left" id="SE-1b8502e0-e519-4feb-9bdb-4d8dad593fe5" style="text-size-adjust: none; padding-top: 3px; padding-bottom: 3px; font-size: 13px; font-family: "apple SD gothic neo", "Malgun Gothic", sans-serif; line-height: 1.8;"><span style="text-size-adjust: none; font-size: 12px;"><span class="se-ff-nanumgothic se-fs15 __se-node" id="SE-f9f81d08-f78d-4585-956f-6bdc48f23141" style="text-size-adjust: none;"></span></span></p><p class="se-text-paragraph se-text-paragraph-align-left" id="SE-26fd1233-530c-4144-8074-9f3e1099ea3a" style="text-size-adjust: none; padding-top: 3px; padding-bottom: 3px; font-size: 13px; font-family: "apple SD gothic neo", "Malgun Gothic", sans-serif; line-height: 1.8;"><span style="text-size-adjust: none; font-size: 12px;">※ 주민세 종업원분 비과세 급여</span></p><p class="se-text-paragraph se-text-paragraph-align-left" id="SE-08d2c73a-bb2c-41cd-a050-cd989d72b35e" style="text-size-adjust: none; padding-top: 3px; padding-bottom: 3px; font-size: 13px; font-family: "apple SD gothic neo", "Malgun Gothic", sans-serif; line-height: 1.8;"><span style="text-size-adjust: none; font-size: 12px;">일직비, 숙직비, 여비, 월 20만 원 이내의 차량 유지비와 보상금, 생산직의 특근수당</span></p><p class="se-text-paragraph se-text-paragraph-align-left" id="SE-98953fc7-e960-4ac5-9950-13b83b19035b" style="text-size-adjust: none; padding-top: 3px; padding-bottom: 3px; font-size: 13px; font-family: "apple SD gothic neo", "Malgun Gothic", sans-serif; line-height: 1.8;"><span style="text-size-adjust: none; font-size: 12px;">(210만원 이하 월정급여자에 한함), 학자금, 피복비, 벽지수당, 취재 수당(월 20만 원)</span></p><p class="se-text-paragraph se-text-paragraph-align-left" id="SE-402f9810-cb95-4c4f-80cc-170a580c1e78" style="text-size-adjust: none; padding-top: 3px; padding-bottom: 3px; font-size: 13px; font-family: "apple SD gothic neo", "Malgun Gothic", sans-serif; line-height: 1.8;"><span style="text-size-adjust: none; font-size: 12px;">육아휴직 기간 및 6개월 이상 육아휴직 후 1년간 받는 급여 등</span></p><p class="se-text-paragraph se-text-paragraph-align-left" id="SE-fee240df-1dd5-4900-9a6d-dabe427bc064" style="text-size-adjust: none; padding-top: 3px; padding-bottom: 3px; font-size: 13px; font-family: "apple SD gothic neo", "Malgun Gothic", sans-serif; line-height: 1.8;"><span style="text-size-adjust: none; font-size: 12px;"><span class="se-ff-nanumgothic se-fs16 __se-node" id="SE-ccd18b35-5b5b-4db7-b927-0de23cd26bb8" style="text-size-adjust: none;"></span></span></p><p class="se-text-paragraph se-text-paragraph-align-left" id="SE-e2893fd6-69ef-40e8-9b16-b234a32c661f" style="text-size-adjust: none; padding-top: 3px; padding-bottom: 3px; font-size: 13px; font-family: "apple SD gothic neo", "Malgun Gothic", sans-serif; line-height: 1.8;"><span style="text-size-adjust: none; font-size: 12px;"><span class="se-ff-nanumgothic se-fs15 __se-node" id="SE-d9373043-f013-4506-ab7c-551f10ef3c09" style="text-size-adjust: none;"></span></span></p></div></div></div></div></div><div class="se-component se-quotation se-l-quotation_line" data-a11y-title="인용구" data-compid="SE-d02c5d2b-1168-4ec2-8ca4-418a3f823562" id="SE-d02c5d2b-1168-4ec2-8ca4-418a3f823562" style="text-size-adjust: none; margin: 0px; padding: 0px; background-color: rgb(255, 255, 255); font-family: "Malgun Gothic"; font-size: medium;"><div class="se-component-content" style="text-size-adjust: none; margin: 0px; padding: 0px;"><div class="se-drop-indicator" data-compid="SE-d02c5d2b-1168-4ec2-8ca4-418a3f823562" data-direction="top" data-unitid="" style="text-size-adjust: none; margin: 0px; padding: 0px;"><div class="se-section se-section-quotation se-l-quotation_line se-section-align-left __se-unit se-is-selected se-is-block-selected" style="text-size-adjust: none; margin: 0px; padding: 0px;"><div class="se-quotation-container" style="text-size-adjust: none; margin: 0px; padding: 0px;"><div class="se-module se-module-text __se-unit se-quote" id="SE-82e451da-e208-4961-bea6-d86376d56d18" style="text-size-adjust: none; margin: 0px; padding: 0px;"><p class="se-text-paragraph se-text-paragraph-align-left" id="SE-086c920f-51bb-4328-bc66-96b11b6a15e8" style="text-size-adjust: none; padding-top: 3px; padding-bottom: 3px; font-size: 13px; font-family: "apple SD gothic neo", "Malgun Gothic", sans-serif; line-height: 1.8;"><span style="text-size-adjust: none; font-size: 12px;"><span class="se-ff-nanumbarungothic se-fs19 __se-node" id="SE-50998db0-74a7-4744-87cd-5163d67dab3b" style="text-size-adjust: none;"><b style="text-size-adjust: none;"><br style="text-size-adjust: none;"><span style="text-size-adjust: none; background-color: rgb(255, 255, 204);">주민세 종업원분 가산세</span></b></span></span></p></div></div></div></div></div></div><div class="se-component se-text se-l-default" data-a11y-title="본문" data-compid="SE-7b2c3787-9abb-4809-b897-75084f066e2d" id="SE-7b2c3787-9abb-4809-b897-75084f066e2d" style="text-size-adjust: none; margin: 0px; padding: 0px; background-color: rgb(255, 255, 255); font-family: "Malgun Gothic"; font-size: medium;"><div class="se-component-content" style="text-size-adjust: none; margin: 0px; padding: 0px;"><div class="se-drop-indicator" data-compid="SE-7b2c3787-9abb-4809-b897-75084f066e2d" data-direction="top" data-unitid="" style="text-size-adjust: none; margin: 0px; padding: 0px;"><div class="se-section se-section-text se-l-default" style="text-size-adjust: none; margin: 0px; padding: 0px;"><div class="se-module se-module-text __se-unit" id="SE-92d39e9d-b33c-441d-9314-36ee6545126a" style="text-size-adjust: none; margin: 0px; padding: 0px;"><p class="se-text-paragraph se-text-paragraph-align-left" id="SE-58e03064-2254-48cd-9d95-04a1b93e1b91" style="text-size-adjust: none; padding-top: 3px; padding-bottom: 3px; font-size: 13px; font-family: "apple SD gothic neo", "Malgun Gothic", sans-serif; line-height: 1.8;"><span style="text-size-adjust: none; font-size: 12px;">◎ 2003년 이전 신고분은 신고납부 기간이 경과할 경우는 산출 세액의 20% 가산금 부과</span></p><p class="se-text-paragraph se-text-paragraph-align-left" id="SE-4ae90450-5d2b-48cd-9f9e-43d148f43ff7" style="text-size-adjust: none; padding-top: 3px; padding-bottom: 3px; font-size: 13px; font-family: "apple SD gothic neo", "Malgun Gothic", sans-serif; line-height: 1.8;"><span style="text-size-adjust: none; font-size: 12px;"><span class="se-ff-nanumgothic se-fs15 __se-node" id="SE-6dce69ae-9592-4bac-8d13-589a1a1b44e9" style="text-size-adjust: none;"></span></span></p><p class="se-text-paragraph se-text-paragraph-align-left" id="SE-1165c492-6a0a-466b-9c0f-262f96699d90" style="text-size-adjust: none; padding-top: 3px; padding-bottom: 3px; font-size: 13px; font-family: "apple SD gothic neo", "Malgun Gothic", sans-serif; line-height: 1.8;"><span style="text-size-adjust: none; font-size: 12px;">◎ 2004년 신고분부터는 아래의 가산세 적용률로 적용</span></p><p class="se-text-paragraph se-text-paragraph-align-left" id="SE-60e2ec33-df61-4070-936e-7a0b00bfd5a1" style="text-size-adjust: none; padding-top: 3px; padding-bottom: 3px; font-size: 13px; font-family: "apple SD gothic neo", "Malgun Gothic", sans-serif; line-height: 1.8;"><span style="text-size-adjust: none; font-size: 12px;">- 신고불성실가산세 : 납부세액의 20% (기한 후 1개월 이내 신고 시 50% 감면)</span></p><p class="se-text-paragraph se-text-paragraph-align-left" id="SE-e7d14e86-54d9-4ac2-b32f-c2b21daabef6" style="text-size-adjust: none; padding-top: 3px; padding-bottom: 3px; font-size: 13px; font-family: "apple SD gothic neo", "Malgun Gothic", sans-serif; line-height: 1.8;"><span style="text-size-adjust: none; font-size: 12px;">- 납부불성실가산세 : 납부세액 *3 / 10,000 *납부자 연일수</span></p><p class="se-text-paragraph se-text-paragraph-align-left" id="SE-4b37d286-d2aa-4e05-9f60-accfc4c7c0ce" style="text-size-adjust: none; padding-top: 3px; padding-bottom: 3px; font-size: 13px; font-family: "apple SD gothic neo", "Malgun Gothic", sans-serif; line-height: 1.8;"><span style="text-size-adjust: none; font-size: 12px;"><span class="se-ff-nanumgothic se-fs15 __se-node" id="SE-fcae022d-6f0b-48e7-b03a-859e42fd7fcc" style="text-size-adjust: none;"></span></span></p><p class="se-text-paragraph se-text-paragraph-align-left" id="SE-1eccf954-a989-49e1-87ec-6b351243d454" style="text-size-adjust: none; padding-top: 3px; padding-bottom: 3px; font-size: 13px; font-family: "apple SD gothic neo", "Malgun Gothic", sans-serif; line-height: 1.8;"><span style="text-size-adjust: none; font-size: 12px;">◎ 2013년 이후 신고납부 기간이 경과하여 신고할 경우</span></p><p class="se-text-paragraph se-text-paragraph-align-left" id="SE-b085b723-7dda-4e6e-9cc5-24d3394a7b1e" style="text-size-adjust: none; padding-top: 3px; padding-bottom: 3px; font-size: 13px; font-family: "apple SD gothic neo", "Malgun Gothic", sans-serif; line-height: 1.8;"><span style="text-size-adjust: none; font-size: 12px;">- 신고불성실가산세 : 무신고가산세 (20%),과소신고가산세 (10%), 부정무신고가산세(40%) 부과</span></p><p class="se-text-paragraph se-text-paragraph-align-left" id="SE-737d2702-2016-4e9b-8eec-8cd6e6c4011e" style="text-size-adjust: none; padding-top: 3px; padding-bottom: 3px; font-size: 13px; font-family: "apple SD gothic neo", "Malgun Gothic", sans-serif; line-height: 1.8;"><span style="text-size-adjust: none; font-size: 12px;"><span class="se-ff-nanumgothic se-fs16 __se-node" id="SE-dc01d194-0a0a-41f0-9df4-f1bfbae83745" style="text-size-adjust: none;"><b style="text-size-adjust: none;"></b></span><span class="se-ff-nanumgothic se-fs16 __se-node" id="SE-e8990c46-5ad6-49e7-ba18-e24454d929c0" style="text-size-adjust: none; color: rgb(255, 0, 140);"><b style="text-size-adjust: none;">※ 2020년 신고분부터 신고납부기한이 경과 후 신고 시</b></span></span></p><p class="se-text-paragraph se-text-paragraph-align-left" id="SE-06687eb1-baff-4637-9416-ec15db24dcf5" style="text-size-adjust: none; padding-top: 3px; padding-bottom: 3px; font-size: 13px; font-family: "apple SD gothic neo", "Malgun Gothic", sans-serif; line-height: 1.8;"><span style="text-size-adjust: none; font-size: 12px;"><span class="se-ff-nanumgothic se-fs16 __se-node" id="SE-f8176861-ac71-484e-9303-4fe41c51538b" style="text-size-adjust: none;"></span><span class="se-ff-nanumgothic se-fs15 __se-node" id="SE-23f7ddbd-7d40-49d4-8fe1-af993746cdac" style="text-size-adjust: none;">- 1개월이내 신고 시 50% 감면</span></span></p><p class="se-text-paragraph se-text-paragraph-align-left" id="SE-fdb23206-57d7-4351-84a8-c5b3a180785f" style="text-size-adjust: none; padding-top: 3px; padding-bottom: 3px; font-size: 13px; font-family: "apple SD gothic neo", "Malgun Gothic", sans-serif; line-height: 1.8;"><span style="text-size-adjust: none; font-size: 12px;">- 1개월 이후 3개월 이내 신고 시 30% 감면</span></p><p class="se-text-paragraph se-text-paragraph-align-left" id="SE-0b91e31b-6122-46a7-9cff-79ae73da5371" style="text-size-adjust: none; padding-top: 3px; padding-bottom: 3px; font-size: 13px; font-family: "apple SD gothic neo", "Malgun Gothic", sans-serif; line-height: 1.8;"><span style="text-size-adjust: none; font-size: 12px;">- 3개월 이후 6개월 이내 신고 시 20% 감면</span></p><p class="se-text-paragraph se-text-paragraph-align-left" id="SE-1694fa37-9418-4418-aeaf-16e7378f6c9e" style="text-size-adjust: none; padding-top: 3px; padding-bottom: 3px; font-size: 13px; font-family: "apple SD gothic neo", "Malgun Gothic", sans-serif; line-height: 1.8;"><span style="text-size-adjust: none; font-size: 12px;"><span class="se-ff-nanumgothic se-fs15 __se-node" id="SE-5c39c3a4-e009-440d-b7e8-e2b393fb1894" style="text-size-adjust: none;"></span></span></p><p class="se-text-paragraph se-text-paragraph-align-left" id="SE-6daff916-90ff-4c1b-a53e-d6568ba7c99e" style="text-size-adjust: none; padding-top: 3px; padding-bottom: 3px; font-size: 13px; font-family: "apple SD gothic neo", "Malgun Gothic", sans-serif; line-height: 1.8;"><span style="text-size-adjust: none; font-size: 12px;">- 납부불성실가산세 : 2018.12.31 이전 기간 : 납부세액 * 3 /10,000 * 납부지연일수</span></p><p class="se-text-paragraph se-text-paragraph-align-left" id="SE-b92a58a4-1bd5-4192-bdc5-905c3971929d" style="text-size-adjust: none; padding-top: 3px; padding-bottom: 3px; font-size: 13px; font-family: "apple SD gothic neo", "Malgun Gothic", sans-serif; line-height: 1.8;"><span style="text-size-adjust: none; font-size: 12px;">                            2019. 1. 1 이후 기간 : 납부세액 * 2.5/ 10,000 * 납부지연일수</span></p><p class="se-text-paragraph se-text-paragraph-align-left" id="SE-6c9d5102-4551-4d6c-b85f-fcbc78e43550" style="text-size-adjust: none; padding-top: 3px; padding-bottom: 3px; font-size: 13px; font-family: "apple SD gothic neo", "Malgun Gothic", sans-serif; line-height: 1.8;"><span style="text-size-adjust: none; font-size: 12px;"><span class="se-ff-nanumgothic se-fs15 __se-node" id="SE-4942a0a3-6d0f-4bc9-8471-6d2e3fb51e3e" style="text-size-adjust: none;"></span></span></p><p class="se-text-paragraph se-text-paragraph-align-left" id="SE-4dbac2b5-a723-497a-a392-328a75386d8e" style="text-size-adjust: none; padding-top: 3px; padding-bottom: 3px; font-size: 13px; font-family: "apple SD gothic neo", "Malgun Gothic", sans-serif; line-height: 1.8;"><span style="text-size-adjust: none; font-size: 12px;">◎2013년 1월 급여 지급분부터는 「중소기업기본법」 제2조에 따른 중소기업의 사업주가 종업원을 추가로 고용한 경우에는</span></p><p class="se-text-paragraph se-text-paragraph-align-left" id="SE-7bcf7dfa-7fcd-4e84-ae53-14039da7e294" style="text-size-adjust: none; padding-top: 3px; padding-bottom: 3px; font-size: 13px; font-family: "apple SD gothic neo", "Malgun Gothic", sans-serif; line-height: 1.8;"><span style="text-size-adjust: none; font-size: 12px;"><span class="se-ff-nanumgothic se-fs15 __se-node" id="SE-93f15a24-84de-4002-b4cd-83e1d93c0b87" style="text-size-adjust: none;">다음의 계산식에 따라 산출한 금액을 종업원분의 과세표준에서 공제</span><span style="text-size-adjust: none; font-family: "Malgun Gothic"; font-size: medium;"></span><span data-input-buffer="INPUT_BUFFER_DATA;Mozilla%2F5.0%20(Windows%20NT%2010.0%3B%20Win64%3B%20x64)%20AppleWebKit%2F537.36%20(KHTML%2C%20like%20Gecko)%20Chrome%2F86.0.4240.198%20Whale%2F2.9.114.33%20Safari%2F537.36;blog.naver.com" style="text-size-adjust: none; font-family: "Malgun Gothic"; font-size: medium;"></span></span></p></div></div></div></div></div><br><div class="se-component se-table se-l-default" data-a11y-title="표" data-compid="SE-f8e561f1-b72d-456b-a218-a97cb91af26d" id="SE-f8e561f1-b72d-456b-a218-a97cb91af26d" style="text-size-adjust: none; margin: 0px; padding: 0px; background-color: rgb(255, 255, 255); font-family: "Malgun Gothic"; font-size: medium;"><p class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" id="SE-a092db75-fdf0-4059-b717-bc17d147f39f" style="text-size-adjust: none; padding-top: 3px; padding-bottom: 3px; line-height: 1.8;"><span style="text-size-adjust: none; font-size: 12px;">『공제액 = (신고한 달의 종업원 수 - 직전 사업연도의 월평균 종업원 수) x 월 적용 급여액</span></p></div><span style="background-color: rgb(255, 255, 255); font-family: "Malgun Gothic";">월 적용 급여액 = 신고한 달의 종업원 과세대상 급여액 / 신고한 달의 종업원 수」</span><br><p> </p>									<style type='text/css'> p { line-height:270%;}</style>



다음글	연말정산대행이 필요한 회사 유형

번호	제목	작성자	조회	등록일
☞	주민세 종업원분	채움세무회계	138	2021-11-15

2	연말정산대행이 필요한 회사 유형	채움세무회계	131	2021-11-15

1	2021년 일자리안정자금 지원 제도 안내	채움세무회계	136	2021-11-12