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

제202조의2 이연퇴직소득세액 및 원천징수세액의 계산

Vazirlik: 재정경제부
Kuchga kirgan: 2026-07-01
Moddalar: 357

Asl nusxa (koreyscha)

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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>

Deferred retirement income tax (hereinafter referred to as "deferred retirement income tax" in this Article) that is not withheld or refunded pursuant to Article 146 (2) of the Act shall be calculated according to the following formula (the amount of retirement income for a refund shall be the amount excluding the already withheld tax).<img src="http://www.law.go.kr/flDownload.do?flSeq=22010753" alt="img22010753" >┌──────────────────────┐│ Retirement Income × Amounts falling under each ││ Calculated Tax item of Article 146 (2) of the Act││ ──────────────││ Amount of Retirement Income │└──────────────────────┘</img>

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 and pay the deferred retirement income tax calculated according to the following formula.<img src="http://www.law.go.kr/flDownload.do?flSeq=22010824" alt="img22010824" >┌───────────────────────┐│ Upon receipt × Deferred retirement income ││ other than as a received other than as a pension ││ pension ─────────────││ Deferred Retirement Amount of deferred retirement income││ Income Tax received other than as a pension │└───────────────────────┘</img>

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 upon receipt other than as a pension" means the cumulative amount of deferred retirement income tax up to the point of receipt other than as a pension, minus the tax on the cumulative amount of deferred retirement income withdrawn (hereinafter referred to as "cumulative withdrawn retirement income" in this Article). The tax on the cumulative withdrawn retirement income shall be calculated according to the following formula. <Amended on May 22, 2026><img src="http://www.law.go.kr/flDownload.do?flSeq=22010825" alt="img22010825" >┌──────────────────────┐│ Cumulative Amount × Cumulative withdrawn retirement income││ of Deferred ────────────││ Retirement Income Cumulative amount of deferred ││ Tax retirement income │└──────────────────────┘</img>

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 the retirement income tax pursuant to Article 148 of the Act before receiving it other than as a pension, the cumulative amount of deferred retirement income tax shall be the amount after deducting the tax on the cumulative withdrawn retirement income before the settlement and the amount deducted from the post-settlement deferred retirement income tax pursuant to Article 203 (5) from the cumulative amount of deferred retirement income tax after the settlement. Deferred retirement income withdrawn before the settlement shall not be included in the cumulative amount of deferred retirement income and the cumulative withdrawn retirement income. <Newly Added on Feb 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 a decree of the Ministry of Economy and Finance to the person who received it other than as a pension by the end of the month following the month in which the deferred retirement income is paid. <Amended on Feb 28, 2025, Dec 30, 2025>

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