실수령액 계산을 위한 공제금액 계산 기준(근로자 기준)
2023년도 4대보험에 포함되는 국민연금(9%) 동결, 건강보험(7.09%) 0.1%인상,
장기요양(24.54%) 0.5% 인상, 고용보험(1.8%) 동결되었으며 사업자와 근로자가 5:5비율로 납부하게 됩니다.
다음 표는 사업자를 제외한 근로자의 납부 비율입니다.
구분 | 비고 |
국민연금 | 4.50% |
건강보험 | 3.545% |
장기요양 | 건강보험료 기준 12.81% |
고용보험 | 0.90% |
소득세 | 근로소득 간이세액표의 공제대상가족의 수 1(본인)기준 |
지방소득세 | 소득세의 10% |
2023년 연봉 월급 실수령액 (연봉 표)
소득세는 공제율 100%기준으로 계산되었으며, 소득세의 경우 소득금액과 부양가족 수에 따라 다릅니다.
아래 연봉테이블은 부양가족 1명기준(본인)으로 작성되었습니다. 그럼으로 소득세와 지방소득세는 상이할 수 있음으로 실수령액은 차이가 있을 수 있습니다.
연봉 1,000만원~1,900만원 구간
연봉 | 월급여액 | 실수령액 | 국민연금 | 건강보험 | 장기요양 | 고용보험 | 소득세 | 지방소득세 | 공제합계 |
10,000,000 | 833,333 | 755,007 | 37,500 | 29,542 | 3,784 | 7,500 | 0 | 0 | 78,326 |
11,000,000 | 916,667 | 830,508 | 41,250 | 32,496 | 4,163 | 8,250 | 0 | 0 | 86,159 |
12,000,000 | 1,000,000 | 906,009 | 45,000 | 35,450 | 4,541 | 9,000 | 0 | 0 | 93,991 |
13,000,000 | 1,083,333 | 980,057 | 48,750 | 38,404 | 4,920 | 9,750 | 1,320 | 132 | 103,276 |
14,000,000 | 1,166,667 | 1,054,261 | 52,500 | 41,358 | 5,298 | 10,500 | 2,500 | 250 | 112,406 |
15,000,000 | 1,250,000 | 1,128,442 | 56,250 | 44,312 | 5,676 | 11,250 | 3,700 | 370 | 121,558 |
16,000,000 | 1,333,333 | 1,202,115 | 60,000 | 47,267 | 6,055 | 12,000 | 5,360 | 536 | 131,218 |
17,000,000 | 1,416,667 | 1,275,692 | 63,750 | 50,221 | 6,433 | 12,750 | 7,110 | 711 | 140,975 |
18,000,000 | 1,500,000 | 1,349,201 | 67,500 | 53,175 | 6,812 | 13,500 | 8,920 | 892 | 150,799 |
19,000,000 | 1,583,333 | 1,422,887 | 71,250 | 56,129 | 7,190 | 14,250 | 10,570 | 1,057 | 160,446 |
연봉 2,000만원~2,900만원
연봉 | 월급여액 | 실수령액 | 국민연금 | 건강보험 | 장기요양 | 고용보험 | 소득세 | 지방소득세 | 공제합계 |
20,000,000 | 1,666,667 | 1,496,573 | 75,000 | 59,083 | 7,569 | 15,000 | 12,220 | 1,222 | 170,094 |
21,000,000 | 1,750,000 | 1,570,027 | 78,750 | 62,038 | 7,947 | 15,750 | 14,080 | 1,408 | 179,973 |
22,000,000 | 1,833,333 | 1,643,713 | 82,500 | 64,992 | 8,325 | 16,500 | 15,730 | 1,573 | 189,620 |
23,000,000 | 1,916,667 | 1,717,388 | 86,250 | 67,946 | 8,704 | 17,250 | 17,390 | 1,739 | 199,279 |
24,000,000 | 2,000,000 | 1,790,546 | 90,000 | 70,900 | 9,082 | 18,000 | 19,520 | 1,952 | 209,454 |
25,000,000 | 2,083,333 | 1,863,219 | 93,750 | 73,854 | 9,461 | 18,750 | 22,090 | 2,209 | 220,114 |
26,000,000 | 2,166,667 | 1,935,894 | 97,500 | 76,808 | 9,839 | 19,500 | 24,660 | 2,466 | 230,773 |
27,000,000 | 2,250,000 | 2,008,204 | 101,250 | 79,762 | 10,218 | 20,250 | 27,560 | 2,756 | 241,796 |
28,000,000 | 2,333,333 | 2,080,877 | 105,000 | 82,717 | 10,596 | 21,000 | 30,130 | 3,013 | 252,456 |
29,000,000 | 2,416,667 | 2,151,704 | 108,750 | 85,671 | 10,974 | 21,750 | 34,380 | 3,438 | 264,963 |
연봉 3,000만원~3,900만원
연봉 | 월급여액 | 실수령액 | 국민연금 | 건강보험 | 장기요양 | 고용보험 | 소득세 | 지방소득세 | 공제합계 |
30,000,000 | 2,500,000 | 2,219,229 | 112,500 | 88,625 | 11,353 | 22,500 | 41,630 | 4,163 | 280,771 |
31,000,000 | 2,583,333 | 2,287,195 | 116,250 | 91,579 | 11,731 | 23,250 | 48,480 | 4,848 | 296,138 |
32,000,000 | 2,666,667 | 2,355,172 | 120,000 | 94,533 | 12,110 | 24,000 | 55,320 | 5,532 | 311,495 |
33,000,000 | 2,750,000 | 2,422,191 | 123,750 | 97,488 | 12,488 | 24,750 | 63,030 | 6,303 | 327,809 |
34,000,000 | 2,833,333 | 2,490,167 | 127,500 | 100,442 | 12,867 | 25,500 | 69,870 | 6,987 | 343,166 |
35,000,000 | 2,916,667 | 2,558,134 | 131,250 | 103,396 | 13,245 | 26,250 | 76,720 | 7,672 | 358,533 |
36,000,000 | 3,000,000 | 2,624,692 | 135,000 | 106,350 | 13,623 | 27,000 | 84,850 | 8,485 | 375,308 |
37,000,000 | 3,083,333 | 2,692,668 | 138,750 | 109,304 | 14,002 | 27,750 | 91,690 | 9,169 | 390,665 |
38,000,000 | 3,166,667 | 2,758,314 | 142,500 | 112,258 | 14,380 | 28,500 | 100,650 | 10,065 | 408,353 |
39,000,000 | 3,250,000 | 2,823,056 | 146,250 | 115,212 | 14,759 | 29,250 | 110,430 | 11,043 | 426,944 |
연봉 4,000만원~4,900만원
연봉 | 월급여액 | 실수령액 | 국민연금 | 건강보험 | 장기요양 | 고용보험 | 소득세 | 지방소득세 | 공제합계 |
40,000,000 | 3,333,333 | 2,887,798 | 150,000 | 118,167 | 15,137 | 30,000 | 120,210 | 12,021 | 445,535 |
41,000,000 | 3,416,667 | 2,952,541 | 153,750 | 121,121 | 15,516 | 30,750 | 129,990 | 12,999 | 464,126 |
42,000,000 | 3,500,000 | 3,014,589 | 157,500 | 124,075 | 15,894 | 31,500 | 142,220 | 14,222 | 485,411 |
43,000,000 | 3,583,333 | 3,079,332 | 161,250 | 127,029 | 16,272 | 32,250 | 152,000 | 15,200 | 504,001 |
44,000,000 | 3,666,667 | 3,144,075 | 165,000 | 129,983 | 16,651 | 33,000 | 161,780 | 16,178 | 522,592 |
45,000,000 | 3,750,000 | 3,208,817 | 168,750 | 132,938 | 17,029 | 33,750 | 171,560 | 17,156 | 541,183 |
46,000,000 | 3,833,333 | 3,267,410 | 172,500 | 135,892 | 17,408 | 34,500 | 186,930 | 18,693 | 565,923 |
47,000,000 | 3,916,667 | 3,331,164 | 176,250 | 138,846 | 17,786 | 35,250 | 197,610 | 19,761 | 585,503 |
48,000,000 | 4,000,000 | 3,391,979 | 180,000 | 141,800 | 18,165 | 36,000 | 210,960 | 21,096 | 608,021 |
49,000,000 | 4,083,333 | 3,455,732 | 183,750 | 144,754 | 18,543 | 36,750 | 221,640 | 22,164 | 627,601 |
연봉 5,000만원~5,900만원
연봉 | 월급여액 | 실수령액 | 국민연금 | 건강보험 | 장기요양 | 고용보험 | 소득세 | 지방소득세 | 공제합계 |
50,000,000 | 4,166,667 | 3,519,486 | 187,500 | 147,708 | 18,921 | 37,500 | 232,320 | 23,232 | 647,181 |
51,000,000 | 4,250,000 | 3,583,238 | 191,250 | 150,662 | 19,300 | 38,250 | 243,000 | 24,300 | 666,762 |
52,000,000 | 4,333,333 | 3,646,990 | 195,000 | 153,617 | 19,678 | 39,000 | 253,680 | 25,368 | 686,343 |
53,000,000 | 4,416,667 | 3,710,743 | 198,750 | 156,571 | 20,057 | 39,750 | 264,360 | 26,436 | 705,924 |
54,000,000 | 4,500,000 | 3,771,416 | 202,500 | 159,525 | 20,435 | 40,500 | 277,840 | 27,784 | 728,584 |
55,000,000 | 4,583,333 | 3,831,824 | 206,250 | 162,479 | 20,814 | 41,250 | 291,560 | 29,156 | 751,509 |
56,000,000 | 4,666,667 | 3,894,984 | 210,000 | 165,433 | 21,192 | 42,000 | 302,780 | 30,278 | 771,683 |
57,000,000 | 4,750,000 | 3,958,141 | 213,750 | 168,388 | 21,571 | 42,750 | 314,000 | 31,400 | 791,859 |
58,000,000 | 4,833,333 | 4,021,300 | 217,500 | 171,342 | 21,949 | 43,500 | 325,220 | 32,522 | 812,033 |
59,000,000 | 4,916,667 | 4,084,460 | 221,250 | 174,296 | 22,327 | 44,250 | 336,440 | 33,644 | 832,207 |
연봉 6,000만원~6,900만원
연봉 | 월급여액 | 실수령액 | 국민연금 | 건강보험 | 장기요양 | 고용보험 | 소득세 | 지방소득세 | 공제합계 |
60,000,000 | 5,000,000 | 4,144,527 | 225,000 | 177,250 | 22,706 | 45,000 | 350,470 | 35,047 | 855,473 |
61,000,000 | 5,083,333 | 4,210,086 | 226,350 | 180,204 | 23,084 | 45,750 | 361,690 | 36,169 | 873,247 |
62,000,000 | 5,166,667 | 4,276,995 | 226,350 | 183,158 | 23,463 | 46,500 | 372,910 | 37,291 | 889,672 |
63,000,000 | 5,250,000 | 4,343,904 | 226,350 | 186,112 | 23,841 | 47,250 | 384,130 | 38,413 | 906,096 |
64,000,000 | 5,333,333 | 4,410,812 | 226,350 | 189,067 | 24,219 | 48,000 | 395,350 | 39,535 | 922,521 |
65,000,000 | 5,416,667 | 4,477,721 | 226,350 | 192,021 | 24,598 | 48,750 | 406,570 | 40,657 | 938,946 |
66,000,000 | 5,500,000 | 4,541,550 | 226,350 | 194,975 | 24,976 | 49,500 | 420,590 | 42,059 | 958,450 |
67,000,000 | 5,583,333 | 4,608,458 | 226,350 | 197,929 | 25,355 | 50,250 | 431,810 | 43,181 | 974,875 |
68,000,000 | 5,666,667 | 4,668,416 | 226,350 | 200,883 | 25,733 | 51,000 | 449,350 | 44,935 | 998,251 |
69,000,000 | 5,750,000 | 4,727,920 | 226,350 | 203,838 | 26,112 | 51,750 | 467,300 | 46,730 | 1,022,080 |
연봉 7,000만원~7,900만원
연봉 | 월급여액 | 실수령액 | 국민연금 | 건강보험 | 장기요양 | 고용보험 | 소득세 | 지방소득세 | 공제합계 |
70,000,000 | 5,833,333 | 4,787,415 | 226,350 | 206,792 | 26,490 | 52,500 | 485,260 | 48,526 | 1,045,918 |
71,000,000 | 5,916,667 | 4,819,411 | 226,350 | 209,746 | 26,868 | 53,250 | 528,220 | 52,822 | 1,097,256 |
72,000,000 | 6,000,000 | 4,873,713 | 226,350 | 212,700 | 27,247 | 54,000 | 550,900 | 55,090 | 1,126,287 |
73,000,000 | 6,083,333 | 4,932,999 | 226,350 | 215,654 | 27,625 | 54,750 | 569,050 | 56,905 | 1,150,334 |
74,000,000 | 6,166,667 | 4,992,296 | 226,350 | 218,608 | 28,004 | 55,500 | 587,190 | 58,719 | 1,174,371 |
75,000,000 | 6,250,000 | 5,051,582 | 226,350 | 221,562 | 28,382 | 56,250 | 605,340 | 60,534 | 1,198,418 |
76,000,000 | 6,333,333 | 5,110,877 | 226,350 | 224,517 | 28,761 | 57,000 | 623,480 | 62,348 | 1,222,456 |
77,000,000 | 6,416,667 | 5,170,175 | 226,350 | 227,471 | 29,139 | 57,750 | 641,620 | 64,162 | 1,246,492 |
78,000,000 | 6,500,000 | 5,224,478 | 226,350 | 230,425 | 29,517 | 58,500 | 664,300 | 66,430 | 1,275,522 |
79,000,000 | 6,583,333 | 5,283,763 | 226,350 | 233,379 | 29,896 | 59,250 | 682,450 | 68,245 | 1,299,570 |
연봉 8,000만원~8,900만원
연봉 | 월급여액 | 실수령액 | 국민연금 | 건강보험 | 장기요양 | 고용보험 | 소득세 | 지방소득세 | 공제합계 |
80,000,000 | 6,666,667 | 5,343,061 | 226,350 | 236,333 | 30,274 | 60,000 | 700,590 | 70,059 | 1,323,606 |
81,000,000 | 6,750,000 | 5,402,345 | 226,350 | 239,288 | 30,653 | 60,750 | 718,740 | 71,874 | 1,347,655 |
82,000,000 | 6,833,333 | 5,461,642 | 226,350 | 242,242 | 31,031 | 61,500 | 736,880 | 73,688 | 1,371,691 |
83,000,000 | 6,916,667 | 5,520,939 | 226,350 | 245,196 | 31,410 | 62,250 | 755,020 | 75,502 | 1,395,728 |
84,000,000 | 7,000,000 | 5,575,242 | 226,350 | 248,150 | 31,788 | 63,000 | 777,700 | 77,770 | 1,424,758 |
85,000,000 | 7,083,333 | 5,634,528 | 226,350 | 251,104 | 32,166 | 63,750 | 795,850 | 79,585 | 1,448,805 |
86,000,000 | 7,166,667 | 5,693,825 | 226,350 | 254,058 | 32,545 | 64,500 | 813,990 | 81,399 | 1,472,842 |
87,000,000 | 7,250,000 | 5,753,111 | 226,350 | 257,012 | 32,923 | 65,250 | 832,140 | 83,214 | 1,496,889 |
88,000,000 | 7,333,333 | 5,812,406 | 226,350 | 259,967 | 33,302 | 66,000 | 850,280 | 85,028 | 1,520,927 |
89,000,000 | 7,416,667 | 5,871,704 | 226,350 | 262,921 | 33,680 | 66,750 | 868,420 | 86,842 | 1,544,963 |
연봉 9,000만원~1억원
연봉 | 월급여액 | 실수령액 | 국민연금 | 건강보험 | 장기요양 | 고용보험 | 소득세 | 지방소득세 | 공제합계 |
90,000,000 | 7,500,000 | 5,926,006 | 226,350 | 265,875 | 34,059 | 67,500 | 891,100 | 89,110 | 1,573,994 |
91,000,000 | 7,583,333 | 5,985,292 | 226,350 | 268,829 | 34,437 | 68,250 | 909,250 | 90,925 | 1,598,041 |
92,000,000 | 7,666,667 | 6,044,590 | 226,350 | 271,783 | 34,815 | 69,000 | 927,390 | 92,739 | 1,622,077 |
93,000,000 | 7,750,000 | 6,103,874 | 226,350 | 274,738 | 35,194 | 69,750 | 945,540 | 94,554 | 1,646,126 |
94,000,000 | 7,833,333 | 6,163,171 | 226,350 | 277,692 | 35,572 | 70,500 | 963,680 | 96,368 | 1,670,162 |
95,000,000 | 7,916,667 | 6,222,468 | 226,350 | 280,646 | 35,951 | 71,250 | 981,820 | 98,182 | 1,694,199 |
96,000,000 | 8,000,000 | 6,276,771 | 226,350 | 283,600 | 36,329 | 72,000 | 1,004,500 | 100,450 | 1,723,229 |
97,000,000 | 8,083,333 | 6,336,056 | 226,350 | 286,554 | 36,708 | 72,750 | 1,022,650 | 102,265 | 1,747,277 |
98,000,000 | 8,166,667 | 6,395,354 | 226,350 | 289,508 | 37,086 | 73,500 | 1,040,790 | 104,079 | 1,771,313 |
99,000,000 | 8,250,000 | 6,454,640 | 226,350 | 292,462 | 37,464 | 74,250 | 1,058,940 | 105,894 | 1,795,360 |
100,000,000 | 8,333,333 | 6,513,935 | 226,350 | 295,417 | 37,843 | 75,000 | 1,077,080 | 107,708 | 1,819,398 |
⇒ 2023년도 소득세 과세표준 구간(근로소득세율)표
⇒ 2023년 근로소득간이세액표(국세청 홈택스) 엑셀(xls) 다운로드(조견표)
⇒ 2024년도 소득세 과세표준 구간(근로소득세율)표
⇒ 2024년 근로소득간이세액표(국세청 홈택스) 엑셀(xls) 다운로드(조견표)
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