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    종합소득세 영업성과금에 대한 귀속시기 문의

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    댓글 댓글 3건   조회Hit 169,941회   작성일Date 23-12-28 19:15

    본문

    Q. 본인은 영업직원으로 2023년 12월 31일 퇴사를 예정하고 있으며, 영업성과금은 2024년 확정될 예정입니다. 아래 예규에 따르면, 계량적ㆍ비계량적 요소를 평가하여 그 결과에 따라 차등 지급하는 경우에는 개인별 지급이 확정되는 연도로 되어 있습니다. 2023년 12월 31일에 퇴사함으로 직원이 이미 근로자가 아닌데 근로소득의 귀속시기를 2024년도로 볼 수 있는지 궁금합니다. 


    *서면인터넷방문상담1팀-361, 2008.03.19

    성과급상여를 지급함에 있어 계량적ㆍ비계량적 요소를 평가하여 그 결과에 따라 차등 지급하는 경우 당해 성과급상여의 귀속시기는 개인별 지급액이 확정되는 연도가 되는 것임 


    A. 성과급 상여는 계량적 요소에 따른 성과급인지, 계량적ㆍ비계량적 요소에 따른 성과급인지에 따라 근로소득의 귀속시기가 달라질 수 있습니다. 영업실적과 인사고과에 따른 계량적ㆍ비계량적 요소를 평가하여 그 결과에 따라 차등지급하는 성과급상여는 개인별 지급액이 확정되는 연도가 근로소득 귀속시기입니다. 만일 지급액이 확정되는 연도가 2024년이라면 2024년 귀속 근로소득으로 연말정산하는 것입니다. 이미 퇴사한 경우에는 성과급 지급일을 근로소득의 귀속시기로 하여 2024년 귀속 근로소득에 대하여 연말정산하고, 2024년 귀속 근로소득 지급명세서를 제출하는 것입니다.
    관련규정 : 소득세법 시행령 제49조[근로소득의 수입시기]

    a4c93ef75f0289a4e53f0257d691cb0a_1703758516_3205.jpg
     

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