소득세법 시행령
Article 203 (Settlement of Severance Income Tax)
제203조 퇴직소득세액의 정산
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
법 제148조제1항에 따라 정산하는 퇴직소득세는 이미 지급된 퇴직소득과 자기가 지급할 퇴직소득을 합계한 금액(이하 "퇴직소득누계액"이라 한다)에 대해 퇴직소득세액을 계산한 후 이미 지급된 퇴직소득에 대한 세액을 뺀 금액으로 한다. <개정 2025.2.28>
The severance income tax settled pursuant to Article 148(1) of the Act shall be calculated by subtracting the tax amount for severance income already paid from the tax amount calculated on the aggregate amount of severance income already paid and severance income to be paid by the taxpayer (hereinafter referred to as "cumulative severance income"). <Amended by Act No. XXXX, Feb. 28, 2025>
제1항에도 불구하고 이미 지급된 퇴직소득 중 이연퇴직소득이 있는 퇴직자가 퇴직소득을 지급받는 경우로서 퇴직소득누계액에 대한 세액이 이미 지급된 퇴직소득에 대한 세액보다 적은 경우에는 다음 각 호의 금액 중 적은 금액을 환급한다. 이 경우 퇴직자는 원천징수의무자에게 재정경제부령으로 정하는 연금계좌 현황자료 및 연금계좌원천징수영수증을 제출해야 한다. <개정 2026.5.22>
1. 이미 지급된 퇴직소득에 대한 세액에서 퇴직소득누계액에 대한 세액을 뺀 금액
2. 정산 전까지 지급된 퇴직소득에 대해 원천징수된 세액(정산 전까지 인출한 이연퇴직소득에 대한 원천징수세액은 포함하되, 법 제146조제2항 각 호 외의 부분 후단에 따라 환급된 원천징수세액은 제외한다)
Notwithstanding paragraph ①, where a taxpayer with deferred severance income among severance income already paid receives severance income, and the tax amount on cumulative severance income is less than the tax amount on severance income already paid, the lesser of the amounts under the following subparagraphs shall be refunded. In this case, the taxpayer shall submit to the withholding agent the status of pension accounts and the withholding receipt for pension accounts as prescribed by a decree of the Minister of Economy and Finance. <Amended by Act No. XXXX, May 22, 2026> 1. The amount obtained by subtracting the tax amount on cumulative severance income from the tax amount on severance income already paid. 2. The tax amount withheld on severance income paid before settlement (including the tax amount withheld on deferred severance income withdrawn before settlement, but excluding the tax amount withheld refunded pursuant to the latter part of the main clause of Article 146(2) of the Act).
제1항 및 제2항에 따라 퇴직소득세를 정산하는 경우의 근속연수는 이미 지급된 퇴직소득에 대한 근속연수와 지급할 퇴직소득의 근속연수를 합산한 월수에서 중복되는 기간의 월수를 뺀 월수에 따라 계산한다. <개정 2025.2.28>
When settling severance income tax pursuant to paragraphs ① and ②, the number of years of service shall be calculated based on the number of months obtained by subtracting the number of overlapping months from the total number of months of service for severance income already paid and severance income to be paid. <Amended by Act No. XXXX, Feb. 28, 2025>
법 제148조제1항제2호에서 "대통령령으로 정하는 근로계약"이란 근로제공을 위하여 사용자와 체결하는 계약으로서 사용자가 같은 하나의 계약(제43조제1항 각 호의 어느 하나에 해당하는 사유로 체결하는 계약을 포함한다)을 말한다. <개정 2016.2.17, 2025.2.28>
In the case of "employment contract prescribed by Presidential Decree" as referred to in Article 148(1)2 of the Act, it means a contract concluded with an employer for the provision of labor, which is a single contract with the same employer (including a contract concluded for reasons falling under any of the subparagraphs of Article 43(1)). <Amended by Act No. XXXX, Feb. 17, 2016; Act No. XXXX, Feb. 28, 2025>
원천징수의무자는 제2항 전단에 따라 퇴직소득세를 정산하는 경우로서 같은 항 제1호에 따른 금액이 같은 항 제2호에 따른 금액을 초과하는 경우에는 그 초과하는 금액(이하 이 조에서 "정산후이연퇴직소득세차감액"이라 한다)을 계산하고, 법 제164조에 따른 지급명세서에 정산후이연퇴직소득세차감액을 반영하여 연금계좌취급자에게 즉시 통보해야 한다. 이 경우 둘 이상의 연금계좌에 있거나 입금될 이연퇴직소득에 대한 연금계좌별 정산후이연퇴직소득세차감액은 전체 정산후이연퇴직소득세차감액을 연금계좌별 이연퇴직소득세액(정산 전까지 인출되지 않은 정산 대상 이연퇴직소득에 대한 이연퇴직소득세액을 말한다)의 비율로 안분한 금액으로 한다. <신설 2025.2.28, 2026.5.22>
Where the withholding agent settles severance income tax pursuant to the first part of paragraph ②, and the amount under subparagraph 1 of the same paragraph exceeds the amount under subparagraph 2 of the same paragraph, the excess amount (hereinafter referred to as "amount deducted from deferred severance income tax after settlement" in this Article) shall be calculated, and the withholding agent shall immediately notify the pension account manager by reflecting the amount deducted from deferred severance income tax after settlement in the payment statement pursuant to Article 164 of the Act. In this case, the amount deducted from deferred severance income tax after settlement for each pension account, which is in or to be deposited into two or more pension accounts, shall be an amount allocated by the ratio of the deferred severance income tax amount for each pension account (meaning the deferred severance income tax amount for deferred severance income subject to settlement that has not been withdrawn before settlement) to the total amount deducted from deferred severance income tax after settlement. <Newly inserted by Act No. XXXX, Feb. 28, 2025; Act No. XXXX, May 22, 2026>
제5항 전단에 따른 통보를 받은 연금계좌취급자는 연금계좌별 정산후이연퇴직소득세차감액을 제2항 후단에 따른 연금계좌 현황자료 작성 및 제202조의2제2항부터 제4항까지의 규정에 따른 원천징수세액 계산 시 반영해야 한다. <신설 2025.2.28, 2026.5.22>
The pension account manager who receives the notification under the first part of paragraph ⑤ shall reflect the amount deducted from deferred severance income tax after settlement for each pension account when preparing the status of pension accounts pursuant to the latter part of paragraph ② and when calculating the tax amount withheld pursuant to paragraphs ② through ④ of Article 202-2. <Newly inserted by Act No. XXXX, Feb. 28, 2025; Act No. XXXX, May 22, 2026>
법 제148조제1항에 따른 이미 지급받은 같은 항 각 호의 퇴직소득에 국외에서 발생한 퇴직소득(이하 이 항에서 "국외발생퇴직소득"이라 한다)이 포함되어 있는 경우로서 퇴직자가 국외발생퇴직소득에 대한 제135조에 따른 퇴직소득과세표준 확정신고 및 납부계산서를 원천징수의무자에게 제출하는 경우에는 법 제148조제1항 각 호 외의 부분에 따른 원천징수영수증을 제출한 것으로 본다. <신설 2026.2.27>
Where severance income arising outside of Korea (hereinafter referred to as "severance income arising outside of Korea" in this paragraph) is included in the severance income already received pursuant to the subparagraphs of Article 148(1) of the Act, and the taxpayer submits to the withholding agent the finalized return and payment calculation statement for severance income pursuant to Article 135 for severance income arising outside of Korea, it shall be deemed that the withholding receipt pursuant to the main clause of Article 148(1) of the Act has been submitted. <Newly inserted by Act No. XXXX, Feb. 27, 2026>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.