Article 196 (Year-end Adjustment of Earned Income Tax)

제196조 근로소득세액 연말정산

Ministry: 재정경제부
In force: 2026-07-01
Articles: 357

Original (Korean)

Translation

①

법 제134조에 따라 매월분의 근로소득을 지급하는 원천징수의무자는 재정경제부령으로 정하는 근로소득원천징수부(이하 "근로소득원천징수부"라 한다)를 비치ㆍ기록하여야 한다. 이 경우 근로소득원천징수부를 전산처리된 테이프 또는 디스크등으로 수록ㆍ보관하여 항시 출력이 가능한 상태에 둔 때에는 근로소득원천징수부를 비치ㆍ기록한 것으로 본다. <개정 1996.12.31, 1998.4.1, 2008.2.29, 2010.2.18, 2025.12.30>

A withholding agent who pays monthly earned income pursuant to Article 134 of the Act shall keep and record an earned income withholding ledger (hereinafter referred to as the "earned income withholding ledger") as prescribed by the Regulations of the Ministry of Economy and Finance. In such cases, if the earned income withholding ledger is recorded and stored on magnetic tape or disk processed by computer, and is kept in a state where output is possible at any time, it shall be deemed that the earned income withholding ledger has been kept and recorded. <Amended by Act No. 12031, Dec. 31, 1996, Act No. 12445, Apr. 1, 1998, Act No. 29869, Feb. 29, 2008, Act No. 9995, Feb. 18, 2010, Act No. 17504, Dec. 30, 2025>

②

원천징수의무자는 근로소득원천징수부에 따라 해당 과세기간에 지급한 소득자별 근로소득의 합계액에서 법 및 「조세특례제한법」에 따른 소득공제를 한 금액을 과세표준으로 하여 기본세율을 적용하여 종합소득산출세액을 계산한다. <개정 1996.8.22, 2001.12.31, 2005.2.19, 2010.2.18>

A withholding agent shall calculate the comprehensive income tax payable by applying the basic tax rate to the amount obtained by deducting income deductions under the Act and the 「Restriction of Special Taxation Act」 from the aggregate amount of earned income by taxpayer paid during the relevant taxable period, based on the earned income withholding ledger. <Amended by Act No. 11974, Aug. 22, 1996, Act No. 12580, Dec. 31, 2001, Act No. 17183, Feb. 19, 2005, Act No. 9995, Feb. 18, 2010>

③

원천징수의무자는 제2항의 종합소득산출세액에서 다음 각 호의 금액을 공제한 금액을 소득세로 징수한다. 다만, 다음 각 호의 금액의 합계액이 종합소득산출세액을 초과하는 경우에 그 초과하는 부분은 이를 환급하여야 한다. <개정 2010.12.30, 2014.2.21>

1. 법 제134조제1항의 규정에 의하여 원천징수하는 세액(가산세액을 제외한다)
2. 외국납부세액공제, 근로소득세액공제 및 특별세액공제에 따른 공제세액

A withholding agent shall collect income tax by deducting the amounts listed in the following subparagraphs from the comprehensive income tax payable calculated under paragraph ②. However, if the sum of the amounts listed in the following subparagraphs exceeds the comprehensive income tax payable, the excess amount shall be refunded. <Amended by Act No. 10832, Dec. 30, 2010, Act No. 12292, Feb. 21, 2014> 1. The amount of tax withheld pursuant to Article 134 (1) of the Act (excluding penalty tax). 2. The amount of tax deducted for foreign tax credit, earned income tax credit, and special tax credit.

④

근로자가 원천징수의무자에 대한 근로의 제공으로 인하여 원천징수의무자 외의 자로부터 지급받는 소득(제38조제1항제16호에 따른 환급금을 포함한다)에 대하여는 해당 원천징수의무자가 해당 금액을 근로소득에 포함하여 연말정산하여야 한다. <신설 2001.12.31, 2005.2.19, 2009.2.4>

With respect to income received by an employee from a person other than the withholding agent due to the provision of labor to the withholding agent (including refunds under Article 38 (1) 16)), the withholding agent shall include such amount in earned income and perform the year-end adjustment. <Newly inserted by Act No. 12580, Dec. 31, 2001, Act No. 17183, Feb. 19, 2005, Act No. 9147, Feb. 4, 2009>

Translation

Machine translation. The Korean text is authoritative.

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