Article 196-2 (Declaration of Workplace for Persons Receiving Income from Labor from Two or More Employers)

제196조의2 2인 이상으로부터 근로소득을 받는 사람의 근무지 신고

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

Original (Korean)

제196조의2(2인 이상으로부터 근로소득을 받는 사람의 근무지 신고) 2인 이상의 사용자로부터 근로소득을 받는 사람은 해당 과세기간 종료일까지 주된 근무지와 종된 근무지를 정하여 재정경제부령으로 정하는 근무지(변동)신고서를 주된 근무지의 원천징수의무자에게 제출하여야 한다. <개정 2025.12.30>

Translation

A person who receives income from labor from two or more employers shall designate the principal workplace and the subordinate workplace and submit a Workplace (Change) Declaration Form, as prescribed by the Presidential Decree of the Ministry of Economy and Finance, to the withholding agent of the principal workplace by the end of the relevant taxation period. <Amended by 2025.12.30>

Translation

Machine translation. The Korean text is authoritative.

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