Article 202-2 (Calculation of Deferred Retirement Income Tax and Withholding Tax)

제202조의2 이연퇴직소득세액 및 원천징수세액의 계산

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

Original (Korean)

Translation

①

법 제146조제2항에 따라 원천징수하지 아니하거나 환급하는 퇴직소득세(이하 이 조에서 "이연퇴직소득세"라 한다)는 다음의 계산식(환급하는 경우의 퇴직소득금액은 이미 원천징수한 세액을 뺀 금액으로 한다)에 따라 계산한 금액으로 한다.<img src="http://www.law.go.kr/flDownload.do?flSeq=22010753" alt="img22010753" >┌──────────────────────┐│ 퇴직소득 × 법 제146조제2항 각 호에 ││ 산출세액 해당하는 금액 ││ ──────────────││ 퇴직소득금액 │└──────────────────────┘</img>

The retirement income tax not withheld or refunded pursuant to Article 146 (2) of the Act (hereinafter referred to as "deferred retirement income tax" in this Article) shall be calculated according to the following formula (in the case of a refund, the retirement income amount shall be the amount remaining after deducting the already withheld tax): ┌──────────────────────┐ │ Retirement Income × Amounts corresponding to │ │ Calculated Tax each subparagraph of │ │ Article 146 (2) of the Act│ │ ────────────────────────── │ Retirement Income Amount │ └──────────────────────┘

②

이연퇴직소득을 연금외수령하는 경우 원천징수의무자는 다음의 계산식에 따라 계산한 이연퇴직소득세를 원천징수하여야 한다.<img src="http://www.law.go.kr/flDownload.do?flSeq=22010824" alt="img22010824" >┌───────────────────────┐│ 연금외수령 × 연금외수령한 이연퇴직 ││ 당시 소득 ││ 이연퇴직소 ─────────────││ 득세 연금외수령 당시 이연 ││ 퇴직소득 │└───────────────────────┘</img>

When deferred retirement income is received other than as a pension, the withholding agent shall withhold the deferred retirement income tax calculated according to the following formula: ┌───────────────────────┐ │ At the time of │ Deferred Retirement Income│ │ Non-Pension Receipt │ Received Other Than as │ │ Deferred Retirement │ a Pension │ │ Income Tax ────────────────────────── │ │ Deferred Retirement Income│ │ │ at the Time of Non- │ │ │ Pension Receipt │ └───────────────────────┘

③

제2항의 계산식에서 "연금외수령 당시 이연퇴직소득세"란 해당 연금외수령 전까지의 이연퇴직소득세 누계액에서 인출한 이연퇴직소득의 누계액(이하 이 조에서 "인출퇴직소득누계액"이라 한다)에 대한 세액을 뺀 금액을 말하며, 인출퇴직소득누계액에 대한 세액은 다음의 계산식에 따라 계산한 금액으로 한다. <개정 2026.5.22><img src="http://www.law.go.kr/flDownload.do?flSeq=22010825" alt="img22010825" >┌──────────────────────┐│ 이연퇴직소득 × 인출퇴직소득 누계액 ││ 세 누계액 ────────────││ 이연퇴직소득 누계액 │└──────────────────────┘</img>

In the formula in paragraph (2), "Deferred retirement income tax at the time of non-pension receipt" means the cumulative amount of deferred retirement income tax up to the time of such non-pension receipt, less the tax amount for the cumulative amount of deferred retirement income withdrawn (hereinafter referred to as "cumulative withdrawn retirement income" in this Article). The tax amount for the cumulative withdrawn retirement income shall be calculated according to the following formula: <Amended on May 22, 2026> ┌──────────────────────┐ │ Cumulative Deferred │ Cumulative Withdrawn │ │ Retirement Income Tax│ Retirement Income │ │ ────────────────────────── │ │ Cumulative Deferred │ │ │ Retirement Income │ └──────────────────────┘

④

제3항을 적용할 때 해당 연금외수령 전까지 법 제148조에 따라 퇴직소득세액을 정산한 경우에는 정산 후 이연퇴직소득세 누계액에서 정산 전까지의 인출퇴직소득누계액에 대한 세액 및 제203조제5항에 따른 정산후이연퇴직소득세차감액을 뺀 금액을 이연퇴직소득세 누계액으로 하고, 정산 전까지 인출한 이연퇴직소득은 이연퇴직소득 누계액 및 인출퇴직소득누계액에 산입하지 않는다. <신설 2025.2.28, 2026.5.22>

When settling retirement income tax pursuant to Article 148 up to the time of non-pension receipt in applying paragraph (3), the cumulative deferred retirement income tax shall be the amount remaining after deducting the tax amount for the cumulative withdrawn retirement income up to the time of settlement and the deferred retirement income tax reduction amount after settlement pursuant to Article 203 (5) from the cumulative deferred retirement income tax after settlement. The deferred retirement income withdrawn up to the time of settlement shall not be included in the cumulative deferred retirement income and cumulative withdrawn retirement income. <Newly established on February 28, 2025, Amended on May 22, 2026>

⑤

이연퇴직소득을 지급하는 원천징수의무자는 이연퇴직소득 지급일이 속하는 달의 다음 달 말일까지 재정경제부령으로 정하는 원천징수영수증을 연금외수령한 사람에게 발급하여야 한다. <개정 2025.2.28, 2025.12.30>

The withholding agent who pays deferred retirement income shall issue a withholding receipt, as prescribed by the Regulations of the Ministry of Economy and Finance, to the person who received the non-pension payment by the end of the month following the month in which the deferred retirement income payment date falls. <Amended on February 28, 2025, December 30, 2025>

Translation

Machine translation. The Korean text is authoritative.

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