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Enforcement Decree of the National Health Insurance Act

국민건강보험법 시행령

Article 41 (Monthly Income Amount)

제41조 소득월액

Vazirlik
보건복지부
Kuchga kirgan
2026-02-19
Moddalar
123
Asl nusxa (koreyscha)
①

소득월액(직장가입자의 경우에는 법 제71조제1항에 따른 보수 외 소득월액을 말하고, 지역가입자의 경우에는 같은 조 제2항에 따른 소득월액을 말한다. 이하 같다) 산정에 포함되는 소득은 다음 각 호와 같다. 이 경우 「소득세법」에 따른 비과세소득은 제외한다. <개정 2020.10.7, 2022.6.30, 2024.5.7>

  1. 1. 이자소득: 「소득세법」 제16조에 따른 소득

  2. 2. 배당소득: 「소득세법」 제17조에 따른 소득

  3. 3. 사업소득: 「소득세법」 제19조에 따른 소득

  4. 4. 근로소득: 「소득세법」 제20조에 따른 소득

  5. 5. 연금소득: 「소득세법」 제20조의3에 따른 소득. 다만, 같은 조 제1항제1호의 공적연금소득의 경우에는 같은 조 제2항을 적용하지 않고 해당 과세기간에 발생한 연금소득 전부를 연금소득으로 한다.

  6. 6. 기타소득: 「소득세법」 제21조에 따른 소득

The income included in the calculation of the monthly income amount (in the case of workplace insured individuals, this refers to the monthly income amount from income other than remuneration as stipulated in Article 71 (1) of the Act; in the case of regional insured individuals, this refers to the monthly income amount as stipulated in Article 71 (2) of the same Act. The same shall apply hereinafter) shall be as specified in the following subparagraphs. In this case, non-taxable income as defined by the Income Tax Act shall be excluded. <Amended by Presidential Decree No. 31103, Oct. 7, 2020; Presidential Decree No. 32735, Jun. 30, 2022; Presidential Decree No. 33750, May. 7, 2024> 1. Interest Income: Income as defined by Article 16 of the Income Tax Act. 2. Dividend Income: Income as defined by Article 17 of the Income Tax Act. 3. Business Income: Income as defined by Article 19 of the Income Tax Act. 4. Earned Income: Income as defined by Article 20 of the Income Tax Act. 5. Pension Income: Income as defined by Article 20-3 of the Income Tax Act. However, in the case of public pension income under subparagraph 1 of paragraph (1) of the same Article, all pension income accrued during the relevant taxation period shall be considered pension income without applying paragraph (2) of the same Article. 6. Other Income: Income as defined by Article 21 of the Income Tax Act.

②

제1항 각 호의 소득의 구체적인 산정방법은 보건복지부령으로 정한다. <신설 2020.10.7>

The specific calculation methods for the income specified in each subparagraph of paragraph (1) shall be determined by a Presidential Decree. <Newly inserted by Presidential Decree No. 31103, Oct. 7, 2020>

③

제1항 각 호의 소득 자료의 반영시기는 다음 각 호의 구분에 따른다. 다만, 천재지변 등 부득이한 사유가 발생한 경우에는 공단의 정관으로 정하는 바에 따라 반영시기를 조정할 수 있다. <신설 2022.8.31, 2024.5.7>

  1. 1. 매년 1월부터 10월까지의 소득월액 산정 시: 소득월액보험료(직장가입자의 경우에는 보수 외 소득월액보험료를 말하고, 지역가입자의 경우에는 소득에 대한 월별 보험료를 말한다. 이하 같다)가 부과되는 연도의 전전년도 자료. 다만, 제1항제5호의 연금소득 자료는 소득월액보험료가 부과되는 연도의 전년도 자료로 한다.

  2. 2. 매년 11월 및 12월의 소득월액 산정 시: 소득월액보험료가 부과되는 연도의 전년도 자료

The timing of reflecting income data from each subparagraph of paragraph (1) shall be as specified in the following subparagraphs. However, if unavoidable circumstances such as natural disasters occur, the reflection period may be adjusted in accordance with the articles of association of the Corporation. <Newly inserted by Presidential Decree No. 32916, Aug. 31, 2022; Amended by Presidential Decree No. 33750, May. 7, 2024> 1. For the calculation of the monthly income amount from January to October of each year: Data from the year before the preceding year of the year in which the monthly income insurance premium (in the case of workplace insured individuals, this refers to the monthly insurance premium for income other than remuneration; in the case of regional insured individuals, this refers to the monthly insurance premium for income. The same shall apply hereinafter) is imposed. However, for pension income data under subparagraph 5 of paragraph (1), data from the year before the year in which the monthly income insurance premium is imposed shall be used. 2. For the calculation of the monthly income amount for November and December of each year: Data from the year before the year in which the monthly income insurance premium is imposed.

④

법 제71조제1항 계산식 외의 부분 및 같은 항의 계산식에서 "대통령령으로 정하는 금액"이란 각각 연간 2천만원을 말한다. <개정 2018.3.6, 2020.10.7, 2022.8.31>

The "amount determined by Presidential Decree" in the part other than the calculation formula of Article 71 (1) of the Act and in the calculation formula of the same paragraph shall respectively mean an annual amount of 20 million won. <Amended by Presidential Decree No. 28607, Mar. 6, 2018; Presidential Decree No. 31103, Oct. 7, 2020; Presidential Decree No. 32916, Aug. 31, 2022>

⑤

제1항부터 제4항까지에서 규정한 사항 외에 소득 자료의 구체적인 종류 등 소득월액의 산정에 필요한 세부 사항은 공단의 정관으로 정한다. <신설 2022.8.31, 2024.5.7>

In addition to the matters prescribed in paragraphs (1) through (4), detailed matters necessary for the calculation of the monthly income amount, such as the specific types of income data, shall be determined by the articles of association of the Corporation. <Newly inserted by Presidential Decree No. 32916, Aug. 31, 2022; Amended by Presidential Decree No. 33750, May. 7, 2024>

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