달라진 세법 이달부터 본격 적용…월급봉투 달라진다
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작성자 짱알이 작성일14-03-20 10:17 조회27,495회 댓글123건관련링크
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19일 정부 당국에 따르면 지난해 세법 개정안이 사실상 이달부터 적용되기 시작하면서 직장인들의 급여 봉투에 변화가 생기고 있다.세법 개정안에 따른 원천징수세액 변화를 규정한 소득세법 개정안은 지난달 21일부터 발효됐지만 기업들이 간이세액표를 전산상으로 반영하는데 1~2주일의 시간이 소요되면서 실제로는 이달부터 적용되는 것이다.
직장인의 급여일이 21일과 25일에 집중돼 있다는 점을 감안하면 이번 주 후반부터 상당수 직장인이 세법 개정에 따라 변화된 월급봉투를 처음으로 받아들게 된다. 원천징수는 사용자가 근로자에게 소득을 지급할 때 소정의 세율에 따라 일정 세액을 미리 징수해 국가나 지방자치단체에 납부하는 방식이다.
원천징수의 기준이 되는 간이세액표는 모든 기업으로 배포돼 과세의 기준이 된다. 일부 기업은 만약의 상황을 대비해 원천징수를 더 많이 했다가 연말정산 이후 돌려주기도 한다.새 간이세액표에 따르면 총급여 7천만원 이상(월급여 기준 583만원)을 받는 사람들은 세 부담이 늘어난다.
월 600만원을 버는 소득자의 경우 가구수와 상관없이 매월 원천징수세액이 3만원씩 늘어난다. 1인가구의 원천징수세액은 54만원, 3인가구 41만원, 4인 가구 40만원, 5인가구 37만원 등 순이다.월 2천만원을 받는 초고액 연봉자의 경우 소득세 최고구간 하향 조정 여파까지 겹치면서 세 부담이 1~5인 가구 기준으로 월 38~39만원씩 늘어난다.
월 500만원 이하 소득자의 경우 3~5인 가구는 월 원천징수세액이 같다. 1인 가구는 1만원씩 줄어들게 된다.지난해 세법 개정안은 최고세율 구간을 3억원 초과에서 1억5천만원 초과로 낮추고 일부 소득공제를 세액공제로 전환하는 등 내용을 담고 있다.
기재부 관계자는 "원천징수한 세금과 실제 징수할 세액의 차이를 계산하는 연말정산이라는 절차가 남아 있으므로 확정세액은 결국 내년초에 결정될 것"이라고 말했다.<연합뉴스>
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