Article 1-2 (Money and Valuables Excluded from Remuneration)

제1조의2 보수에서 제외되는 금품

Ministry: 고용노동부
In force: 2026-07-01
Articles: 189

Original (Korean)

제1조의2(보수에서 제외되는 금품) 「고용보험법」(이하 "법"이라 한다) 제2조제5호 본문에서 "대통령령으로 정하는 금품"이란 「소득세법」 제12조제3호에 따른 비과세 근로소득을 말한다. <개정 2021.6.8>

Translation

① In accordance with the main clause of Article 2, subparagraph 5 of the 「Employment Insurance Act」 (hereinafter referred to as the "Act"), "money and valuables determined by Presidential Decree" refers to non-taxable earned income under Article 12, subparagraph 3 of the 「Income Tax Act」. <Amended by Presidential Decree No. 31836, Jun. 8, 2021>

Translation

Machine translation. The Korean text is authoritative.

Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.