Skip to main content
Law4Kor
Enforcement Decree of the Income Tax Act

소득세법 시행령

Article 10-2 (Scope of Tax-Exempt Childcare Leave Allowance)

제10조의2 비과세되는 육아휴직수당의 범위

Ministry
재정경제부
In force
2026-07-01
Articles
357
Original (Korean)
  1. 1. 육아휴직 시작일부터 3개월째까지: 월 250만원

  2. 2. 육아휴직 4개월째부터 6개월째까지: 월 200만원

  3. 3. 육아휴직 7개월째 이후: 월 160만원

Translation

Machine translation. The Korean text is authoritative.

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

Enforcement Decree of the Income Tax Act 제10조의2 — Article 10-2 (Scope of Tax-Exempt Childcare Leave Allowance) · Law4Kor