원천징수실무(2026)
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◈ 2026년부터 변경되는 원천징수 관련 주요내용 ··················································· 11
◈ 자주 발생하는 원천징수 Q&A 모음 ···································································· 21
제1장 원천징수란? ······························································································ 35
원천징수 ··········································································································· 37
원천징수 대상 및 방법 ························································································ 37
거주자와 비거주자의 구분 ···················································································· 41
비사업자의 원천징수의무 ······················································································ 43
원천징수의 세율 ································································································· 45
원천징수의 시기 ································································································· 47
원천징수 배제 ···································································································· 48
원천징수영수증의 발급시기 ··················································································· 49
원천징수의 신고 및 납부절차 ················································································ 50
(간이)지급명세서 ······························································································· 52
원천징수 납세지 ······························································································· 54
원천징수 불이행 가산세 ····················································································· 56
제2장 원천세 신고 및 납부 ··················································································· 60
원천세의 신고·납부 절차 ···················································································· 61
원천징수이행상황신고서 ······················································································· 62
매월 납부 사업자의 원천징수이행상황신고서 세부 작성방법 ········································ 64
분납 및 환급 ····································································································· 81
수정신고 및 경정청구 ························································································· 86
제3장 지급명세서 제출 ························································································· 88
지급명세서 ········································································································ 89
지급명세서 등 제출 불성실 가산세 ········································································ 93
퇴직소득 지급명세서 ··························································································· 95
연금계좌 지급명세서 ··························································································· 96
기타소득 지급명세서 ··························································································· 96
사업소득 지급명세서 ··························································································· 97
금융소득 지급명세서 ··························································································· 98
비거주자 및 외국법인 지급명세서 ········································································· 99
제4장 근로소득 원천징수 ···················································································· 100
근로소득의 범위 ······························································································· 102
일용근로소득의 범위 ·························································································· 106
비과세 근로소득 ······························································································· 109
조세특례제한법상 근로소득 특례 ········································································· 122
지급방식에 따른 근로소득 ·················································································· 125
근로소득의 수입시기(귀속시기) ··········································································· 126
근로소득 원천징수 ···························································································· 127
일반근로자의 연말정산 ······················································································· 135
근로소득금액의 계산 ·························································································· 138
종합소득공제 ·································································································· 139
특별소득공제 ·································································································· 145
그 밖의 소득공제 ····························································································· 154
과세표준과 세율 ······························································································ 162
근로소득·자녀·연금계좌 세액공제 ······································································ 164
보험료·의료비·교육비·기부금 세액공제 ································································ 167
세액감면 ········································································································· 178
근로소득과 관련된 농어촌특별세 ········································································· 185
제5장 퇴직소득 원천징수 ···················································································· 186
퇴직금제도 ······································································································ 187
퇴직소득의 범위 ······························································································· 187
세법상 인정되는 퇴직 ························································································ 189
퇴직소득의 수입시기 ·························································································· 190
퇴직소득세 계산 ······························································································· 192
퇴직소득 세액의 정산 ························································································ 194
퇴직소득의 연금수령 ·························································································· 196
퇴직소득의 원천징수 ·························································································· 197
임원퇴직금의 한도 ····························································································· 199
제6장 금융소득 원천징수 ···················································································· 202
이자소득의 범위 ······························································································· 203
이자소득의 핵심 포인트 ······················································································ 204
배당소득의 범위 ······························································································· 205
배당소득의 핵심 포인트 ······················································································ 207
집합투자기구로부터의 이익 ·················································································· 207
비과세 또는 금융소득에서 제외되는 소득 ······························································· 209
금융소득 수입시기 ····························································································· 211
금융소득 원천징수 시기 ······················································································ 213
금융소득 소득세의 원천징수 방법 및 세율 ······························································ 214
금융소득 법인세 원천징수 방법 및 원천징수 세율 ··················································· 217
가지급금 및 가수금의 이자소득 ·········································································· 218
원천징수영수증 발급 방법 ·················································································· 219
제7장 연금소득 원천징수 ···················································································· 221
연금소득의 범위 ······························································································· 222
비과세 연금소득 ······························································································· 226
연금소득 수입시기 ····························································································· 226
연금소득 원천징수 ····························································································· 226
연금소득금액 계산방법 ······················································································ 229
제8장 사업소득 원천징수 ···················································································· 231
원천징수 대상 사업소득 ······················································································ 232
사업소득 원천징수의무자 ···················································································· 236
사업소득 원천징수 ····························································································· 236
원천징수영수증 발급 ·························································································· 237
사업소득 연말정산 ····························································································· 237
제9장 기타소득 원천징수 ···················································································· 240
기타소득의 범위 ······························································································· 241
기타소득의 수입시기 ·························································································· 244
기타소득의 계산 ······························································································· 245
기타소득 원천징수 ····························································································· 247
분리과세와 종합과세 ·························································································· 249
제10장 종교인소득 원천징수 ··············································································· 251
종교인소득 ······································································································ 252
종교관련종사자 ································································································ 253
종교단체 ········································································································· 254
종교인소득의 구분 ···························································································· 255
종교인소득의 과세체계 ······················································································ 255
종교인소득의 원천징수 선택 ··············································································· 258
종교인소득 간이세액표 ······················································································ 259
종교인소득에 대한 연말정산 ··············································································· 260
제11장 법인세의 원천징수 ·················································································· 264
원천징수 대상 소득 ·························································································· 264
원천징수 대상기관 ···························································································· 264
원천징수 세율 ·································································································· 264
원천징수 방법 ·································································································· 264
기타 ··············································································································· 264
제12장 지방소득세의 원천징수 ············································································ 265
특별징수의무자 ································································································ 265
특별징수의 시기 ······························································································· 265
세율 ··············································································································· 265
세액의 납부 ····································································································· 265
납세지 ············································································································ 266
가산세 ············································································································ 267
소액부징수 ······································································································ 267
제13장 농어촌특별세의 원천징수 ········································································· 268
납세의무자 ······································································································ 268
원천징수의무자 ································································································ 268
근로소득 중 농어촌특별세 과세 ·········································································· 268
이자소득·배당소득의 농어촌특별세 과세 ······························································· 268
농어촌특별세 비과세 ························································································· 268
납세지 ············································································································ 269
신고 및 납부 ··································································································· 269
제14장 비거주자·외국법인의 원천징수 ································································· 270
국내원천소득에 대한 과세 ·················································································· 271
원천징수의무자 ································································································ 274
원천징수세액의 납세지 ······················································································ 275
원천징수 시기 ·································································································· 276
과세표준의 계산 ······························································································· 276
원천징수 세율의 적용방법 ·················································································· 278
비거주자의 국내원천소득에 대한 원천징수 특례 ······················································ 281
조세조약상 비과세·면제적용 신청 ······································································· 281
원천징수영수증의 발급 ······················································································ 282
지급명세서의 제출 ··························································································· 282
제15장 간이세액표 및 4대보험 ··········································································· 292
근로소득 간이세액표 적용 방법 ·········································································· 292
4대보험 ········································································································· 296
근로소득 간이세액표 ························································································· 296
◈ 부록: 납부번호 및 세무서 계좌번호 ································································· 343
◈ 부록: 2026년 월별 세무일람 ··········································································· 346
◈ 자주 발생하는 원천징수 Q&A 모음 ···································································· 21
제1장 원천징수란? ······························································································ 35
원천징수 ··········································································································· 37
원천징수 대상 및 방법 ························································································ 37
거주자와 비거주자의 구분 ···················································································· 41
비사업자의 원천징수의무 ······················································································ 43
원천징수의 세율 ································································································· 45
원천징수의 시기 ································································································· 47
원천징수 배제 ···································································································· 48
원천징수영수증의 발급시기 ··················································································· 49
원천징수의 신고 및 납부절차 ················································································ 50
(간이)지급명세서 ······························································································· 52
원천징수 납세지 ······························································································· 54
원천징수 불이행 가산세 ····················································································· 56
제2장 원천세 신고 및 납부 ··················································································· 60
원천세의 신고·납부 절차 ···················································································· 61
원천징수이행상황신고서 ······················································································· 62
매월 납부 사업자의 원천징수이행상황신고서 세부 작성방법 ········································ 64
분납 및 환급 ····································································································· 81
수정신고 및 경정청구 ························································································· 86
제3장 지급명세서 제출 ························································································· 88
지급명세서 ········································································································ 89
지급명세서 등 제출 불성실 가산세 ········································································ 93
퇴직소득 지급명세서 ··························································································· 95
연금계좌 지급명세서 ··························································································· 96
기타소득 지급명세서 ··························································································· 96
사업소득 지급명세서 ··························································································· 97
금융소득 지급명세서 ··························································································· 98
비거주자 및 외국법인 지급명세서 ········································································· 99
제4장 근로소득 원천징수 ···················································································· 100
근로소득의 범위 ······························································································· 102
일용근로소득의 범위 ·························································································· 106
비과세 근로소득 ······························································································· 109
조세특례제한법상 근로소득 특례 ········································································· 122
지급방식에 따른 근로소득 ·················································································· 125
근로소득의 수입시기(귀속시기) ··········································································· 126
근로소득 원천징수 ···························································································· 127
일반근로자의 연말정산 ······················································································· 135
근로소득금액의 계산 ·························································································· 138
종합소득공제 ·································································································· 139
특별소득공제 ·································································································· 145
그 밖의 소득공제 ····························································································· 154
과세표준과 세율 ······························································································ 162
근로소득·자녀·연금계좌 세액공제 ······································································ 164
보험료·의료비·교육비·기부금 세액공제 ································································ 167
세액감면 ········································································································· 178
근로소득과 관련된 농어촌특별세 ········································································· 185
제5장 퇴직소득 원천징수 ···················································································· 186
퇴직금제도 ······································································································ 187
퇴직소득의 범위 ······························································································· 187
세법상 인정되는 퇴직 ························································································ 189
퇴직소득의 수입시기 ·························································································· 190
퇴직소득세 계산 ······························································································· 192
퇴직소득 세액의 정산 ························································································ 194
퇴직소득의 연금수령 ·························································································· 196
퇴직소득의 원천징수 ·························································································· 197
임원퇴직금의 한도 ····························································································· 199
제6장 금융소득 원천징수 ···················································································· 202
이자소득의 범위 ······························································································· 203
이자소득의 핵심 포인트 ······················································································ 204
배당소득의 범위 ······························································································· 205
배당소득의 핵심 포인트 ······················································································ 207
집합투자기구로부터의 이익 ·················································································· 207
비과세 또는 금융소득에서 제외되는 소득 ······························································· 209
금융소득 수입시기 ····························································································· 211
금융소득 원천징수 시기 ······················································································ 213
금융소득 소득세의 원천징수 방법 및 세율 ······························································ 214
금융소득 법인세 원천징수 방법 및 원천징수 세율 ··················································· 217
가지급금 및 가수금의 이자소득 ·········································································· 218
원천징수영수증 발급 방법 ·················································································· 219
제7장 연금소득 원천징수 ···················································································· 221
연금소득의 범위 ······························································································· 222
비과세 연금소득 ······························································································· 226
연금소득 수입시기 ····························································································· 226
연금소득 원천징수 ····························································································· 226
연금소득금액 계산방법 ······················································································ 229
제8장 사업소득 원천징수 ···················································································· 231
원천징수 대상 사업소득 ······················································································ 232
사업소득 원천징수의무자 ···················································································· 236
사업소득 원천징수 ····························································································· 236
원천징수영수증 발급 ·························································································· 237
사업소득 연말정산 ····························································································· 237
제9장 기타소득 원천징수 ···················································································· 240
기타소득의 범위 ······························································································· 241
기타소득의 수입시기 ·························································································· 244
기타소득의 계산 ······························································································· 245
기타소득 원천징수 ····························································································· 247
분리과세와 종합과세 ·························································································· 249
제10장 종교인소득 원천징수 ··············································································· 251
종교인소득 ······································································································ 252
종교관련종사자 ································································································ 253
종교단체 ········································································································· 254
종교인소득의 구분 ···························································································· 255
종교인소득의 과세체계 ······················································································ 255
종교인소득의 원천징수 선택 ··············································································· 258
종교인소득 간이세액표 ······················································································ 259
종교인소득에 대한 연말정산 ··············································································· 260
제11장 법인세의 원천징수 ·················································································· 264
원천징수 대상 소득 ·························································································· 264
원천징수 대상기관 ···························································································· 264
원천징수 세율 ·································································································· 264
원천징수 방법 ·································································································· 264
기타 ··············································································································· 264
제12장 지방소득세의 원천징수 ············································································ 265
특별징수의무자 ································································································ 265
특별징수의 시기 ······························································································· 265
세율 ··············································································································· 265
세액의 납부 ····································································································· 265
납세지 ············································································································ 266
가산세 ············································································································ 267
소액부징수 ······································································································ 267
제13장 농어촌특별세의 원천징수 ········································································· 268
납세의무자 ······································································································ 268
원천징수의무자 ································································································ 268
근로소득 중 농어촌특별세 과세 ·········································································· 268
이자소득·배당소득의 농어촌특별세 과세 ······························································· 268
농어촌특별세 비과세 ························································································· 268
납세지 ············································································································ 269
신고 및 납부 ··································································································· 269
제14장 비거주자·외국법인의 원천징수 ································································· 270
국내원천소득에 대한 과세 ·················································································· 271
원천징수의무자 ································································································ 274
원천징수세액의 납세지 ······················································································ 275
원천징수 시기 ·································································································· 276
과세표준의 계산 ······························································································· 276
원천징수 세율의 적용방법 ·················································································· 278
비거주자의 국내원천소득에 대한 원천징수 특례 ······················································ 281
조세조약상 비과세·면제적용 신청 ······································································· 281
원천징수영수증의 발급 ······················································································ 282
지급명세서의 제출 ··························································································· 282
제15장 간이세액표 및 4대보험 ··········································································· 292
근로소득 간이세액표 적용 방법 ·········································································· 292
4대보험 ········································································································· 296
근로소득 간이세액표 ························································································· 296
◈ 부록: 납부번호 및 세무서 계좌번호 ································································· 343
◈ 부록: 2026년 월별 세무일람 ··········································································· 346
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