Article 49 (Time of Receipt of Earned Income)

제49조 근로소득의 수입시기

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

Original (Korean)

Translation

①

근로소득의 수입시기는 다음 각 호에 따른 날로 한다. <개정 1995.12.30, 2010.2.18, 2013.2.15>

1. 급여　근로를 제공한 날
2. 잉여금처분에 의한 상여　당해 법인의 잉여금처분결의일
3. 해당 사업연도의 소득금액을 법인이 신고하거나 세무서장이 결정ㆍ경정함에 따라 발생한 그 법인의 임원 또는 주주ㆍ사원, 그 밖의 출자자에 대한 상여　해당 사업연도 중의 근로를 제공한 날. 이 경우 월평균금액을 계산한 것이 2년도에 걸친 때에는 각각 해당 사업연도 중 근로를 제공한 날로 한다.
4. 법 제22조제3항 계산식 외의 부분 단서에 따른 초과금액　지급받거나 지급받기로 한 날

The time of receipt of earned income shall be the date determined by each of the following subparagraphs. <Amended by Act No. 4995, Dec. 30, 1995, Act No. 10147, Feb. 18, 2010, Act No. 11633, Feb. 15, 2013> 1. Salary: The date of providing labor. 2. Bonuses resulting from the disposition of surplus: The date of the resolution by the relevant corporation to dispose of its surplus. 3. Bonuses for officers or shareholders, members, and other contributors of a corporation that arise from the corporation's reporting or the head of the tax office's determination or recalculation of its income for the relevant business year: The date of providing labor during the relevant business year. In this case, if the monthly average amount is calculated to span two years, it shall be the date of providing labor in each of the relevant business years. 4. Excess amount under the proviso to the calculation formula in Article 22 (3) of the Act: The date of receipt or the date on which it was to be received.

②

도급 기타 이와 유사한 계약에 의하여 급여를 받는 경우에 당해 과세기간의 과세표준확정신고기간 개시일전에 당해 급여가 확정되지 아니한 때에는 제1항제1호의 규정에 불구하고 그 확정된 날에 수입한 것으로 본다. 다만, 그 확정된 날 전에 실제로 받은 금액은 그 받은 날로 한다.

In cases where salary is received under a contract of undertaking or other similar contract, if the salary has not been determined before the start of the statutory income reporting period for the relevant taxation period, notwithstanding subparagraph 1 of paragraph ①, it shall be deemed to have been received on the date it is determined. However, any amount actually received before the date of determination shall be treated as received on the date of actual receipt.

Translation

Machine translation. The Korean text is authoritative.

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