국민연금법 시행령
Article 3 (Scope of Income)
제3조 소득의 범위
- Ministry
- 보건복지부
- In force
- 2025-07-01
- Articles
- 159
사업장가입자나 국민연금에 가입된 사업장에 종사하는 임의계속가입자(법 제8조제1항에 따른 퇴직연금등수급권자 및 「국민기초생활 보장법」 제7조제1항제1호에 따른 생계급여 수급자 및 같은 항 제3호에 따른 의료급여 수급자가 임의계속가입자가 되는 경우는 제외하고, 「국민연금과 직역연금의 연계에 관한 법률」 제8조에 따라 연계 신청을 한 법 제8조제1항에 따른 퇴직연금등수급권자를 포함한다. 이하 "사업장임의계속가입자"라 한다)의 법 제3조제1항제3호에 따른 소득의 범위는 다음 각 호와 같다. <개정 2009.7.27, 2010.8.17, 2015.12.22, 2019.12.31, 2025.6.25>
1. 사용자(법인이 아닌 사업장의 사용자만 해당한다)의 경우: 제2항제1호부터 제3호까지 및 제5호에 따른 소득
2. 근로자의 경우: 「소득세법」 제20조제1항에 따른 근로소득에서 같은 법 제12조제3호에 따른 비과세 근로소득(같은 호 거목 및 같은 법 시행령 제16조제1항제1호에 따라 원양어업 선박이나 국외등을 항행하는 선박에서 근로를 제공하고 받는 보수 중 비과세되는 급여는 제외한다)을 뺀 소득
The scope of income pursuant to Article 3 (1) 3. of the Act for workplace-affiliated insured persons and voluntary continued insured persons employed in workplaces affiliated with the National Pension (excluding cases where persons entitled to retirement pensions, etc. pursuant to Article 8 (1) of the Act and recipients of livelihood benefits pursuant to Article 7 (1) 1. of the 「National Basic Livelihood Security Act」 and medical benefits pursuant to the same Article (3) become voluntary continued insured persons, and including persons entitled to retirement pensions, etc. pursuant to Article 8 (1) of the Act who have applied for linkage pursuant to Article 8 of the 「Act on the Linkage of National Pension and Occupational Pension」. hereinafter referred to as 'workplace voluntary continued insured persons') shall be as follows. <Amended on Jul. 27, 2009, Aug. 17, 2010, Dec. 22, 2015, Dec. 31, 2019, Jun. 25, 2025> 1. For employers (only employers of workplaces that are not legal persons): Income pursuant to paragraphs (2) 1. through 3. and 5. 2. For employees: Income after deducting non-taxable employment income pursuant to Article 12 (3) of the 「Income Tax Act」 from employment income pursuant to Article 20 (1) of the same Act (excluding remuneration received for labor provided on vessels engaged in deep-sea fishing or vessels navigating overseas, etc. that is non-taxable pursuant to the same Article 'geo-mok' and Article 16 (1) 1. of the Enforcement Decree of the same Act).
지역가입자와 지역가입자의 요건을 갖춘 임의계속가입자(이하 "지역임의계속가입자"라 한다)의 법 제3조제1항제3호에 따른 소득의 범위는 다음 각 호의 것으로 하되, 해당 가입자의 소득이 둘 이상이면 합하여 계산한 것으로 한다. <개정 2021.6.29>
1. 농업 소득경종업, 과수ㆍ원예업, 양잠업, 종묘업, 특수작물 생산업, 가축의 사육업, 종축업 또는 부화업과 이에 따른 업무에서 얻는 소득
2. 임업 소득영림업, 임산물 생산업 또는 야생 조수 사육업과 이에 따른 업무에서 얻는 소득
3. 어업 소득어업(양식업을 포함한다)과 이에 따른 업무에서 얻는 소득
4. 근로소득 제1항제2호에 따른 소득
5. 사업소득「소득세법」 제19조제2항에 따른 사업소득 금액
6. 삭제<2010.8.17>
The scope of income pursuant to Article 3 (1) 3. of the Act for regional insured persons and voluntary continued insured persons who meet the requirements for regional insured persons (hereinafter referred to as 'regional voluntary continued insured persons') shall be as follows, and if a subscriber has more than one type of income, it shall be calculated by summing them up. <Amended on Jun. 29, 2021> 1. Agricultural income: Income obtained from crop cultivation, fruit cultivation, horticulture, sericulture, seedling production, special crop production, livestock breeding, livestock multiplication, or hatching, and related work. 2. Forestry income: Income obtained from forest management, forest product production, or wild animal and bird breeding, and related work. 3. Fishery income: Income obtained from fisheries (including aquaculture) and related work. 4. Employment income: Income pursuant to paragraph (1) 2. 5. Business income: Amount of business income pursuant to Article 19 (2) of the 「Income Tax Act」. 6. Deleted <Aug. 17, 2010>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.