소득세법 시행령
Article 17 (Scope of Overtime Work Allowances, etc. Received by Production Workers)
제17조 생산직근로자가 받는 야간근로 수당등의 범위
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
법 제12조제3호더목에서 "대통령령으로 정하는 근로자"란 월정액급여 260만원 이하로서 직전 과세기간의 법 제20조제2항에 따른 총급여액이 3,700만원 이하인 근로자(일용근로자를 포함한다)로서 다음 각 호의 어느 하나에 해당하는 사람을 말한다. 이 경우 월정액급여는 매월 직급별로 받는 봉급ㆍ급료ㆍ보수ㆍ임금ㆍ수당, 그 밖에 이와 유사한 성질의 급여(해당 과세기간 중에 받는 상여 등 부정기적인 급여와 제12조에 따른 실비변상적 성질의 급여 및 제17조의4에 따른 복리후생적 성질의 급여는 제외한다)의 총액에서 「근로기준법」에 따른 연장근로ㆍ야간근로 또는 휴일근로를 하여 통상임금에 더하여 받는 급여 및 「선원법」에 따라 받는 생산수당(비율급으로 받는 경우에는 월 고정급을 초과하는 비율급을 말한다)을 뺀 급여를 말한다. <개정 1995.12.30, 1998.4.1, 2003.7.10, 2005.2.19, 2006.2.9, 2008.2.29, 2010.2.18, 2012.2.2, 2013.2.15, 2018.2.13, 2019.2.12, 2020.2.11, 2021.2.17, 2025.10.1, 2025.12.30, 2026.2.27>
1. 공장 또는 광산에서 근로를 제공하는 자로서 국가데이터처장이 고시하는 한국표준직업분류에 의한 생산 및 관련종사자중 재정경제부령이 정하는 자
2. 어업을 영위하는 자에게 고용되어 근로를 제공하는 자로서 재정경제부령이 정하는 자
3. 국가데이터처장이 고시하는 한국표준직업분류에 따른 운전 및 운송 관련직 종사자, 돌봄ㆍ미용ㆍ여가 및 관광ㆍ숙박시설ㆍ조리 및 음식 관련 서비스직 종사자, 매장 판매 종사자, 상품 대여 종사자, 통신 관련 판매직 종사자, 운송ㆍ청소ㆍ경비ㆍ가사ㆍ음식ㆍ판매ㆍ농림ㆍ어업ㆍ계기ㆍ자판기ㆍ주차관리 및 기타 서비스 관련 단순 노무직 종사자 중 재정경제부령으로 정하는 자
4. 삭제<2021.2.17>
For the purposes of 「Act on the Collection and Payment of Special Excise Tax on Certain Goods, etc.」, Article 12, subparagraph 3, item 'the'; 'workers prescribed by Presidential Decree' means workers (including daily workers) whose fixed monthly pay is 2.6 million won or less, and whose total remuneration as provided in Article 20, paragraph 2 of the Act, for the immediately preceding tax period, is 37 million won or less, and who fall under any of the following subparagraphs. In this case, 'fixed monthly pay' means the total amount of salary, wages, remuneration, pay, allowances, and other payments of a similar nature (excluding irregular payments such as bonuses received during the relevant tax period, payments of a reimbursement nature under Article 12, and payments of a welfare nature under Article 17-4) received monthly by job grade, minus payments received in addition to ordinary wages for overtime work, night work, or holiday work under the 「Labor Standards Act」 and production allowances received under the 「Seafarers Act」 (in the case of proportional wages, the amount exceeding the monthly fixed wage). <Amended on Dec. 30, 1995, Apr. 1, 1998, Jul. 10, 2003, Feb. 19, 2005, Feb. 9, 2006, Feb. 29, 2008, Feb. 18, 2010, Feb. 2, 2012, Feb. 15, 2013, Feb. 13, 2018, Feb. 12, 2019, Feb. 11, 2020, Feb. 17, 2021, Oct. 1, 2025, Dec. 30, 2025, Feb. 27, 2026> 1. Persons providing labor in factories or mines, who are classified as production and related workers under the Korean Standard Occupational Classification announced by the Minister of the Korea Statistics Office, and who are designated by the Minister of Economy and Finance. 2. Persons employed by those engaged in fisheries and providing labor, who are designated by the Minister of Economy and Finance. 3. Persons designated by the Minister of Economy and Finance among those classified as drivers and transportation-related workers, care, beauty, leisure and tourism, lodging facilities, cooking and food-related service workers, store sales workers, goods rental workers, telecommunications sales workers, and transportation, cleaning, security, domestic, food, sales, agriculture, forestry, fisheries, instrument, vending machine, parking management, and other service-related simple labor workers under the Korean Standard Occupational Classification announced by the Minister of the Korea Statistics Office. 4. Deleted <Feb. 17, 2021>
법 제12조제3호더목에서 "대통령령으로 정하는 연장근로ㆍ야간근로 또는 휴일근로를 하여 받는 급여"란 다음 각 호의 어느 하나에 해당하는 금액을 말한다. <개정 1995.6.30, 2005.2.19, 2010.2.18>
1. 「근로기준법」에 따른 연장근로ㆍ야간근로 또는 휴일근로를 하여 통상임금에 더하여 받는 급여 중 연 240만원 이하의 금액(광산근로자 및 일용근로자의 경우에는 해당 급여총액)
2. 제1항제2호에 규정하는 근로자가 「선원법」에 의하여 받는 생산수당(비율급으로 받는 경우에는 월 고정급을 초과하는 비율급)중 연 240만원이내의 금액
For the purposes of 「Act on the Collection and Payment of Special Excise Tax on Certain Goods, etc.」, Article 12, subparagraph 3, item 'the'; 'remuneration received for overtime work, night work, or holiday work prescribed by Presidential Decree' means the amounts falling under any of the following subparagraphs. <Amended on Jun. 30, 1995, Feb. 19, 2005, Feb. 18, 2010> 1. Amounts not exceeding 2.4 million won annually received in addition to ordinary wages for overtime work, night work, or holiday work under the 「Labor Standards Act」 (in the case of mine workers and daily workers, the total amount of such remuneration). 2. Amounts not exceeding 2.4 million won annually received as production allowances under the 「Seafarers Act」 by workers prescribed in subparagraph 1, item 2 (in the case of proportional wages, the amount exceeding the monthly fixed wage).
제1항제2호에 따른 어업의 범위는 한국표준산업분류에 따른다. <개정 2012.2.2>
The scope of fisheries provided for in subparagraph 1, item 2 shall be in accordance with the Korean Standard Industrial Classification. <Amended on Feb. 2, 2012>
삭제 <2010.2.18>
Deleted <Feb. 18, 2010>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.