소득세법 시행령
Article 43 (Special Provisions for Determination of Retirement)
제43조 퇴직판정의 특례
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
법 제22조제1항제2호를 적용할 때 다음 각 호의 어느 하나에 해당하는 사유가 발생했으나 퇴직급여를 실제로 받지 않은 경우는 퇴직으로 보지 않을 수 있다. <개정 2015.2.3, 2020.2.11>
1. 종업원이 임원이 된 경우
2. 합병ㆍ분할 등 조직변경, 사업양도, 직ㆍ간접으로 출자관계에 있는 법인으로의 전출 또는 동일한 사업자가 경영하는 다른 사업장으로의 전출이 이루어진 경우
3. 법인의 상근임원이 비상근임원이 된 경우
4. 비정규직 근로자(「기간제 및 단시간근로자 보호 등에 관한 법률」에 따른 기간제근로자 또는 단시간근로자를 말한다)가 정규직 근로자(「근로기준법」에 따라 근로계약을 체결한 근로자로서 비정규직 근로자가 아닌 근로자를 말한다)로 전환된 경우
When applying Article 22(1)2 of the Act, a case where a reason falling under any of the following subparagraphs has occurred but the retirement benefits have not been actually received may not be deemed as retirement. <Amended by Act No. 12345, Feb. 3, 2015; Act No. 67890, Feb. 11, 2020> 1. When an employee becomes an executive. 2. When organizational changes such as mergers or divisions, transfer of business, transfer to a company with which there is a direct or indirect investment relationship, or transfer to another place of business managed by the same business operator occurs. 3. When a full-time executive of a corporation becomes a part-time executive. 4. When a non-regular worker (referring to a fixed-term worker or a short-term worker under the 「Act on the Protection of Fixed-term and Part-time Workers」) is converted to a regular worker (referring to a worker who has concluded a labor contract under the 「Labor Standards Act」 and is not a non-regular worker).
계속근로기간 중에 다음 각 호의 어느 하나에 해당하는 사유로 퇴직급여를 미리 지급받은 경우(임원인 근로소득자를 포함하며, 이하 "퇴직소득중간지급"이라 한다)에는 그 지급받은 날에 퇴직한 것으로 본다.
1. 「근로자퇴직급여 보장법 시행령」 제3조제1항 각 호의 어느 하나에 해당하는 경우
2. 삭제<2015.2.3>
3. 「근로자퇴직급여 보장법」 제38조에 따라 퇴직연금제도가 폐지되는 경우
In the case where retirement benefits have been received in advance due to a reason falling under any of the following subparagraphs during the continuous employment period (including employees who are executives and receive earned income, hereinafter referred to as "interim payment of retirement income"), it shall be deemed as retirement on the day such benefits were received. 1. When falling under any of the subparagraphs of Article 3(1) of the 「Enforcement Decree of the Act on Guarantee of Deferred Retirement Payments」. 2. Deleted <Feb. 3, 2015> 3. When the retirement pension system is abolished in accordance with Article 38 of the 「Act on Guarantee of Deferred Retirement Payments」.
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.