본문 바로가기
생활정보/근로장려금, 자녀장려금

근로장려금 지급액 자세히 알아보기 (단독가구/홑벌이가구/맞벌이가구)

by 당근홀릭 2023. 7. 19.

근로장려금은 가구 유형에 따라 계산하는 방법이 다르며, 최대 지급금액 또한 달라집니다.

 

 

오늘은 가구 유형별 근로장려금 지급 금액 계산법 및 최대 지급 금액 등에 대해 자세히 알아보겠습니다.

 

 

근로장려금 신청 및 지급 시 기준이 되는 가구 유형은 단독가구와 홑벌이 가구 그리고 맞벌이 가구로 나누어집니다.

 

단독가구의 경우 근로장려금 지급액 계산하는 방법

단독가구의 경우 근로장려금 지급액은 다음 표에 근거하여 계산하며, 최대 지급액은 165만원입니다.

연간 총급여액 등 근로장려금 지급액
400만원 미만 총급여액 등 × 400분의 165
400만원 이상 ~ 900만원 미만 165만원
900만원 이상 ~ 2,200만원 미만 165만원 - (총급여액 등 - 900만원) × 1,300분의 165

 

홑벌이 가구의 경우 근로장려금 지급액 계산하는 방법

홑벌이 가구의 경우 근로장려금 지급액은 다음 표에 근거하여 계산하며, 최대 지급액은 285만원입니다.

연간 총급여액 등 근로장려금 지급액
700만원 미만 총급여액 등 × 700분의 285
700만원 이상 ~ 1,400만원 미만 285만원
1,400만원 이상 ~ 3,200만원 미만 285만원 - (총급여액 등 -1,400만원) × 1,800분의 285

 

맞벌이 가구의 경우 근로장려금 지급액 계산하는 방법

맞벌이 가구의 경우 근로장려금 지급액은 다음 표에 근거하여 계산하며, 최대 지급액은 330만원입니다.

연간 총급여액 등 근로장려금 지급액
800만원 미만 총급여액 등 × 800분의 330
800만원 이상 ~ 1,700만원 미만 330만원
1,700만원 이상 ~ 3,800만원 미만 330만원 - (총급여액 등 -1,700만원) × 2,100분의 330

 

근로장려금 산청표 (2023년)

근로장려금은 가구 유형별로 다르게 계산되며, 계산식이 복잡한 편입니다. 편의를 위해 가구 유형별 연간 총급여액 등만 알면 바로 근로장려금을 산정할 수 있는 '근로장려금산정표'가 세법에 규정되어 있습니다.

본인의 가구 유형과 총급여액 등의 정보만 있으면 간편하게 본인의 근로장려금을 알아볼 수 있습니다.

 

조세특례제한법 시행령 [별표 11] <개정 2023. 2. 28.>


근로장려금 산정표(100조의65항 관련)

(단위: )
총급여액 등 가구원 구성에 따른 근로장려금
이상 미만 단독가구 홑벌이 가구 맞벌이 가구
40,000 70,000 29,000 29,000 해당 없음
70,000 100,000 42,000 42,000 해당 없음
100,000 200,000 83,000 83,000 해당 없음
200,000 300,000 124,000 124,000 해당 없음
300,000 400,000 165,000 165,000 해당 없음
400,000 500,000 207,000 207,000 해당 없음
500,000 600,000 248,000 248,000 해당 없음
600,000 700,000 289,000 289,000 해당 없음
700,000 800,000 330,000 330,000 해당 없음
800,000 900,000 372,000 372,000 해당 없음
900,000 1,000,000 413,000 413,000 해당 없음
1,000,000 1,100,000 454,000 454,000 해당 없음
1,100,000 1,200,000 495,000 495,000 해당 없음
1,200,000 1,300,000 537,000 537,000 해당 없음
1,300,000 1,400,000 578,000 578,000 해당 없음
1,400,000 1,500,000 619,000 619,000 해당 없음
1,500,000 1,600,000 660,000 660,000 해당 없음
1,600,000 1,700,000 702,000 702,000 해당 없음
1,700,000 1,800,000 743,000 743,000 해당 없음
1,800,000 1,900,000 784,000 784,000 해당 없음
1,900,000 2,000,000 825,000 825,000 해당 없음
2,000,000 2,100,000 867,000 867,000 해당 없음
2,100,000 2,200,000 908,000 908,000 해당 없음
2,200,000 2,300,000 949,000 949,000 해당 없음
2,300,000 2,400,000 990,000 990,000 해당 없음
2,400,000 2,500,000 1,032,000 1,032,000 해당 없음
2,500,000 2,600,000 1,073,000 1,073,000 해당 없음
2,600,000 2,700,000 1,114,000 1,114,000 해당 없음
2,700,000 2,800,000 1,155,000 1,155,000 해당 없음
2,800,000 2,900,000 1,197,000 1,197,000 해당 없음
2,900,000 3,000,000 1,238,000 1,238,000 해당 없음
3,000,000 3,100,000 1,279,000 1,279,000 해당 없음
3,100,000 3,200,000 1,320,000 1,320,000 해당 없음
3,200,000 3,300,000 1,362,000 1,362,000 해당 없음
3,300,000 3,400,000 1,403,000 1,403,000 해당 없음
3,400,000 3,500,000 1,444,000 1,444,000 해당 없음
3,500,000 3,600,000 1,485,000 1,485,000 해당 없음
3,600,000 3,700,000 1,527,000 1,527,000 해당 없음
3,700,000 3,800,000 1,568,000 1,568,000 해당 없음
3,800,000 3,900,000 1,609,000 1,609,000 해당 없음
3,900,000 4,000,000 1,650,000 1,650,000 해당 없음
4,000,000 4,100,000 1,650,000 1,670,000 해당 없음
4,100,000 4,200,000 1,650,000 1,710,000 해당 없음
4,200,000 4,300,000 1,650,000 1,751,000 해당 없음
4,300,000 4,400,000 1,650,000 1,792,000 해당 없음
4,400,000 4,500,000 1,650,000 1,833,000 해당 없음
4,500,000 4,600,000 1,650,000 1,873,000 해당 없음
4,600,000 4,700,000 1,650,000 1,914,000 해당 없음
4,700,000 4,800,000 1,650,000 1,955,000 해당 없음
4,800,000 4,900,000 1,650,000 1,995,000 해당 없음
4,900,000 5,000,000 1,650,000 2,036,000 해당 없음
5,000,000 5,100,000 1,650,000 2,077,000 해당 없음
5,100,000 5,200,000 1,650,000 2,118,000 해당 없음
5,200,000 5,300,000 1,650,000 2,158,000 해당 없음
5,300,000 5,400,000 1,650,000 2,199,000 해당 없음
5,400,000 5,500,000 1,650,000 2,240,000 해당 없음
5,500,000 5,600,000 1,650,000 2,280,000 해당 없음
5,600,000 5,700,000 1,650,000 2,321,000 해당 없음
5,700,000 5,800,000 1,650,000 2,362,000 해당 없음
5,800,000 5,900,000 1,650,000 2,403,000 해당 없음
5,900,000 6,000,000 1,650,000 2,443,000 해당 없음
6,000,000 6,100,000 1,650,000 2,484,000 2,517,000
6,100,000 6,200,000 1,650,000 2,525,000 2,558,000
6,200,000 6,300,000 1,650,000 2,565,000 2,599,000
6,300,000 6,400,000 1,650,000 2,606,000 2,640,000
6,400,000 6,500,000 1,650,000 2,647,000 2,682,000
6,500,000 6,600,000 1,650,000 2,688,000 2,723,000
6,600,000 6,700,000 1,650,000 2,728,000 2,764,000
6,700,000 6,800,000 1,650,000 2,769,000 2,805,000
6,800,000 6,900,000 1,650,000 2,810,000 2,847,000
6,900,000 7,000,000 1,650,000 2,850,000 2,888,000
7,000,000 7,100,000 1,650,000 2,850,000 2,929,000
7,100,000 7,200,000 1,650,000 2,850,000 2,970,000
7,200,000 7,300,000 1,650,000 2,850,000 3,012,000
7,300,000 7,400,000 1,650,000 2,850,000 3,053,000
7,400,000 7,500,000 1,650,000 2,850,000 3,094,000
7,500,000 7,600,000 1,650,000 2,850,000 3,135,000
7,600,000 7,700,000 1,650,000 2,850,000 3,177,000
7,700,000 7,800,000 1,650,000 2,850,000 3,218,000
7,800,000 7,900,000 1,650,000 2,850,000 3,259,000
7,900,000 8,000,000 1,650,000 2,850,000 3,300,000
8,000,000 8,100,000 1,650,000 2,850,000 3,300,000
8,100,000 8,200,000 1,650,000 2,850,000 3,300,000
8,200,000 8,300,000 1,650,000 2,850,000 3,300,000
8,300,000 8,400,000 1,650,000 2,850,000 3,300,000
8,400,000 8,500,000 1,650,000 2,850,000 3,300,000
8,500,000 8,600,000 1,650,000 2,850,000 3,300,000
8,600,000 8,700,000 1,650,000 2,850,000 3,300,000
8,700,000 8,800,000 1,650,000 2,850,000 3,300,000
8,800,000 8,900,000 1,650,000 2,850,000 3,300,000
8,900,000 9,000,000 1,650,000 2,850,000 3,300,000
9,000,000 9,100,000 1,650,000 2,850,000 3,300,000
9,100,000 9,200,000 1,638,000 2,850,000 3,300,000
9,200,000 9,300,000 1,625,000 2,850,000 3,300,000
9,300,000 9,400,000 1,612,000 2,850,000 3,300,000
9,400,000 9,500,000 1,600,000 2,850,000 3,300,000
9,500,000 9,600,000 1,587,000 2,850,000 3,300,000
9,600,000 9,700,000 1,574,000 2,850,000 3,300,000
9,700,000 9,800,000 1,562,000 2,850,000 3,300,000
9,800,000 9,900,000 1,549,000 2,850,000 3,300,000
9,900,000 10,000,000 1,536,000 2,850,000 3,300,000
10,000,000 10,100,000 1,524,000 2,850,000 3,300,000
10,100,000 10,200,000 1,511,000 2,850,000 3,300,000
10,200,000 10,300,000 1,498,000 2,850,000 3,300,000
10,300,000 10,400,000 1,485,000 2,850,000 3,300,000
10,400,000 10,500,000 1,473,000 2,850,000 3,300,000
10,500,000 10,600,000 1,460,000 2,850,000 3,300,000
10,600,000 10,700,000 1,447,000 2,850,000 3,300,000
10,700,000 10,800,000 1,435,000 2,850,000 3,300,000
10,800,000 10,900,000 1,422,000 2,850,000 3,300,000
10,900,000 11,000,000 1,409,000 2,850,000 3,300,000
11,000,000 11,100,000 1,397,000 2,850,000 3,300,000
11,100,000 11,200,000 1,384,000 2,850,000 3,300,000
11,200,000 11,300,000 1,371,000 2,850,000 3,300,000
11,300,000 11,400,000 1,359,000 2,850,000 3,300,000
11,400,000 11,500,000 1,346,000 2,850,000 3,300,000
11,500,000 11,600,000 1,333,000 2,850,000 3,300,000
11,600,000 11,700,000 1,320,000 2,850,000 3,300,000
11,700,000 11,800,000 1,308,000 2,850,000 3,300,000
11,800,000 11,900,000 1,295,000 2,850,000 3,300,000
11,900,000 12,000,000 1,282,000 2,850,000 3,300,000
12,000,000 12,100,000 1,270,000 2,850,000 3,300,000
12,100,000 12,200,000 1,257,000 2,850,000 3,300,000
12,200,000 12,300,000 1,244,000 2,850,000 3,300,000
12,300,000 12,400,000 1,232,000 2,850,000 3,300,000
12,400,000 12,500,000 1,219,000 2,850,000 3,300,000
12,500,000 12,600,000 1,206,000 2,850,000 3,300,000
12,600,000 12,700,000 1,194,000 2,850,000 3,300,000
12,700,000 12,800,000 1,181,000 2,850,000 3,300,000
12,800,000 12,900,000 1,168,000 2,850,000 3,300,000
12,900,000 13,000,000 1,155,000 2,850,000 3,300,000
13,000,000 13,100,000 1,143,000 2,850,000 3,300,000
13,100,000 13,200,000 1,130,000 2,850,000 3,300,000
13,200,000 13,300,000 1,117,000 2,850,000 3,300,000
13,300,000 13,400,000 1,105,000 2,850,000 3,300,000
13,400,000 13,500,000 1,092,000 2,850,000 3,300,000
13,500,000 13,600,000 1,079,000 2,850,000 3,300,000
13,600,000 13,700,000 1,067,000 2,850,000 3,300,000
13,700,000 13,800,000 1,054,000 2,850,000 3,300,000
13,800,000 13,900,000 1,041,000 2,850,000 3,300,000
13,900,000 14,000,000 1,029,000 2,850,000 3,300,000
14,000,000 14,100,000 1,016,000 2,850,000 3,300,000
14,100,000 14,200,000 1,003,000 2,835,000 3,300,000
14,200,000 14,300,000 990,000 2,819,000 3,300,000
14,300,000 14,400,000 978,000 2,803,000 3,300,000
14,400,000 14,500,000 965,000 2,787,000 3,300,000
14,500,000 14,600,000 952,000 2,771,000 3,300,000
14,600,000 14,700,000 940,000 2,755,000 3,300,000
14,700,000 14,800,000 927,000 2,740,000 3,300,000
14,800,000 14,900,000 914,000 2,724,000 3,300,000
14,900,000 15,000,000 902,000 2,708,000 3,300,000
15,000,000 15,100,000 889,000 2,692,000 3,300,000
15,100,000 15,200,000 876,000 2,676,000 3,300,000
15,200,000 15,300,000 864,000 2,660,000 3,300,000
15,300,000 15,400,000 851,000 2,645,000 3,300,000
15,400,000 15,500,000 838,000 2,629,000 3,300,000
15,500,000 15,600,000 825,000 2,613,000 3,300,000
15,600,000 15,700,000 813,000 2,597,000 3,300,000
15,700,000 15,800,000 800,000 2,581,000 3,300,000
15,800,000 15,900,000 787,000 2,565,000 3,300,000
15,900,000 16,000,000 775,000 2,550,000 3,300,000
16,000,000 16,100,000 762,000 2,534,000 3,300,000
16,100,000 16,200,000 749,000 2,518,000 3,300,000
16,200,000 16,300,000 737,000 2,502,000 3,300,000
16,300,000 16,400,000 724,000 2,486,000 3,300,000
16,400,000 16,500,000 711,000 2,470,000 3,300,000
16,500,000 16,600,000 699,000 2,455,000 3,300,000
16,600,000 16,700,000 686,000 2,439,000 3,300,000
16,700,000 16,800,000 673,000 2,423,000 3,300,000
16,800,000 16,900,000 660,000 2,407,000 3,300,000
16,900,000 17,000,000 648,000 2,391,000 3,300,000
17,000,000 17,100,000 635,000 2,375,000 3,300,000
17,100,000 17,200,000 622,000 2,360,000 3,285,000
17,200,000 17,300,000 610,000 2,344,000 3,269,000
17,300,000 17,400,000 597,000 2,328,000 3,253,000
17,400,000 17,500,000 584,000 2,312,000 3,238,000
17,500,000 17,600,000 572,000 2,296,000 3,222,000
17,600,000 17,700,000 559,000 2,280,000 3,206,000
17,700,000 17,800,000 546,000 2,265,000 3,190,000
17,800,000 17,900,000 534,000 2,249,000 3,175,000
17,900,000 18,000,000 521,000 2,233,000 3,159,000
18,000,000 18,100,000 508,000 2,217,000 3,143,000
18,100,000 18,200,000 495,000 2,201,000 3,128,000
18,200,000 18,300,000 483,000 2,185,000 3,112,000
18,300,000 18,400,000 470,000 2,170,000 3,096,000
18,400,000 18,500,000 457,000 2,154,000 3,080,000
18,500,000 18,600,000 445,000 2,138,000 3,065,000
18,600,000 18,700,000 432,000 2,122,000 3,049,000
18,700,000 18,800,000 419,000 2,106,000 3,033,000
18,800,000 18,900,000 407,000 2,090,000 3,018,000
18,900,000 19,000,000 394,000 2,075,000 3,002,000
19,000,000 19,100,000 381,000 2,059,000 2,986,000
19,100,000 19,200,000 369,000 2,043,000 2,970,000
19,200,000 19,300,000 356,000 2,027,000 2,955,000
19,300,000 19,400,000 343,000 2,011,000 2,939,000
19,400,000 19,500,000 330,000 1,995,000 2,923,000
19,500,000 19,600,000 318,000 1,980,000 2,908,000
19,600,000 19,700,000 305,000 1,964,000 2,892,000
19,700,000 19,800,000 292,000 1,948,000 2,876,000
19,800,000 19,900,000 280,000 1,932,000 2,860,000
19,900,000 20,000,000 267,000 1,916,000 2,845,000
20,000,000 20,100,000 254,000 1,900,000 2,829,000
20,100,000 20,200,000 242,000 1,885,000 2,813,000
20,200,000 20,300,000 229,000 1,869,000 2,798,000
20,300,000 20,400,000 216,000 1,853,000 2,782,000
20,400,000 20,500,000 204,000 1,837,000 2,766,000
20,500,000 20,600,000 191,000 1,821,000 2,750,000
20,600,000 20,700,000 178,000 1,805,000 2,735,000
20,700,000 20,800,000 165,000 1,790,000 2,719,000
20,800,000 20,900,000 153,000 1,774,000 2,703,000
20,900,000 21,000,000 140,000 1,758,000 2,688,000
21,000,000 21,100,000 127,000 1,742,000 2,672,000
21,100,000 21,200,000 115,000 1,726,000 2,656,000
21,200,000 21,300,000 102,000 1,710,000 2,640,000
21,300,000 21,400,000 89,000 1,695,000 2,625,000
21,400,000 21,500,000 77,000 1,679,000 2,609,000
21,500,000 21,600,000 64,000 1,663,000 2,593,000
21,600,000 21,700,000 51,000 1,647,000 2,578,000
21,700,000 21,770,000 39,000 1,631,000 2,562,000
21,770,000 21,800,000 30,000 1,631,000 2,562,000
21,800,000 21,881,900 26,000 1,615,000 2,546,000
21,881,900 21,900,000 - 1,615,000 2,546,000
21,900,000 22,000,000 - 1,600,000 2,530,000
22,000,000 22,100,000 - 1,584,000 2,515,000
22,100,000 22,200,000 - 1,568,000 2,499,000
22,200,000 22,300,000 - 1,552,000 2,483,000
22,300,000 22,400,000 - 1,536,000 2,468,000
22,400,000 22,500,000 - 1,520,000 2,452,000
22,500,000 22,600,000 - 1,505,000 2,436,000
22,600,000 22,700,000 - 1,489,000 2,420,000
22,700,000 22,800,000 - 1,473,000 2,405,000
22,800,000 22,900,000 - 1,457,000 2,389,000
22,900,000 23,000,000 - 1,441,000 2,373,000
23,000,000 23,100,000 - 1,425,000 2,358,000
23,100,000 23,200,000 - 1,410,000 2,342,000
23,200,000 23,300,000 - 1,394,000 2,326,000
23,300,000 23,400,000 - 1,378,000 2,310,000
23,400,000 23,500,000 - 1,362,000 2,295,000
23,500,000 23,600,000 - 1,346,000 2,279,000
23,600,000 23,700,000 - 1,330,000 2,263,000
23,700,000 23,800,000 - 1,315,000 2,248,000
23,800,000 23,900,000 - 1,299,000 2,232,000
23,900,000 24,000,000 - 1,283,000 2,216,000
24,000,000 24,100,000 - 1,267,000 2,200,000
24,100,000 24,200,000 - 1,251,000 2,185,000
24,200,000 24,300,000 - 1,235,000 2,169,000
24,300,000 24,400,000 - 1,220,000 2,153,000
24,400,000 24,500,000 - 1,204,000 2,138,000
24,500,000 24,600,000 - 1,188,000 2,122,000
24,600,000 24,700,000 - 1,172,000 2,106,000
24,700,000 24,800,000 - 1,156,000 2,090,000
24,800,000 24,900,000 - 1,140,000 2,075,000
24,900,000 25,000,000 - 1,125,000 2,059,000
25,000,000 25,100,000 - 1,109,000 2,043,000
25,100,000 25,200,000 - 1,093,000 2,028,000
25,200,000 25,300,000 - 1,077,000 2,012,000
25,300,000 25,400,000 - 1,061,000 1,996,000
25,400,000 25,500,000 - 1,045,000 1,980,000
25,500,000 25,600,000 - 1,030,000 1,965,000
25,600,000 25,700,000 - 1,014,000 1,949,000
25,700,000 25,800,000 - 998,000 1,933,000
25,800,000 25,900,000 - 982,000 1,918,000
25,900,000 26,000,000 - 966,000 1,902,000
26,000,000 26,100,000 - 950,000 1,886,000
26,100,000 26,200,000 - 935,000 1,870,000
26,200,000 26,300,000 - 919,000 1,855,000
26,300,000 26,400,000 - 903,000 1,839,000
26,400,000 26,500,000 - 887,000 1,823,000
26,500,000 26,600,000 - 871,000 1,808,000
26,600,000 26,700,000 - 855,000 1,792,000
26,700,000 26,800,000 - 840,000 1,776,000
26,800,000 26,900,000 - 824,000 1,760,000
26,900,000 27,000,000 - 808,000 1,745,000
27,000,000 27,100,000 - 792,000 1,729,000
27,100,000 27,200,000 - 776,000 1,713,000
27,200,000 27,300,000 - 760,000 1,698,000
27,300,000 27,400,000 - 745,000 1,682,000
27,400,000 27,500,000 - 729,000 1,666,000
27,500,000 27,600,000 - 713,000 1,650,000
27,600,000 27,700,000 - 697,000 1,635,000
27,700,000 27,800,000 - 681,000 1,619,000
27,800,000 27,900,000 - 665,000 1,603,000
27,900,000 28,000,000 - 650,000 1,588,000
28,000,000 28,100,000 - 634,000 1,572,000
28,100,000 28,200,000 - 618,000 1,556,000
28,200,000 28,300,000 - 602,000 1,540,000
28,300,000 28,400,000 - 586,000 1,525,000
28,400,000 28,500,000 - 570,000 1,509,000
28,500,000 28,600,000 - 555,000 1,493,000
28,600,000 28,700,000 - 539,000 1,478,000
28,700,000 28,800,000 - 523,000 1,462,000
28,800,000 28,900,000 - 507,000 1,446,000
28,900,000 29,000,000 - 491,000 1,430,000
29,000,000 29,100,000 - 475,000 1,415,000
29,100,000 29,200,000 - 460,000 1,399,000
29,200,000 29,300,000 - 444,000 1,383,000
29,300,000 29,400,000 - 428,000 1,368,000
29,400,000 29,500,000 - 412,000 1,352,000
29,500,000 29,600,000 - 396,000 1,336,000
29,600,000 29,700,000 - 380,000 1,320,000
29,700,000 29,800,000 - 365,000 1,305,000
29,800,000 29,900,000 - 349,000 1,289,000
29,900,000 30,000,000 - 333,000 1,273,000
30,000,000 30,100,000 - 317,000 1,258,000
30,100,000 30,200,000 - 301,000 1,242,000
30,200,000 30,300,000 - 285,000 1,226,000
30,300,000 30,400,000 - 270,000 1,210,000
30,400,000 30,500,000 - 254,000 1,195,000
30,500,000 30,600,000 - 238,000 1,179,000
30,600,000 30,700,000 - 222,000 1,163,000
30,700,000 30,800,000 - 206,000 1,148,000
30,800,000 30,900,000 - 190,000 1,132,000
30,900,000 31,000,000 - 175,000 1,116,000
31,000,000 31,100,000 - 159,000 1,100,000
31,100,000 31,200,000 - 143,000 1,085,000
31,200,000 31,300,000 - 127,000 1,069,000
31,300,000 31,400,000 - 111,000 1,053,000
31,400,000 31,500,000 - 95,000 1,038,000
31,500,000 31,600,000 - 80,000 1,022,000
31,600,000 31,700,000 - 64,000 1,006,000
31,700,000 31,800,000 - 48,000 990,000
31,800,000 31,810,600 - 32,000 975,000
31,810,600 31,900,000 - 30,000 975,000
31,900,000 31,905,300 - 16,000 959,000
31,905,300 32,000,000 - - 959,000
32,000,000 32,100,000 - - 943,000
32,100,000 32,200,000 - - 928,000
32,200,000 32,300,000 - - 912,000
32,300,000 32,400,000 - - 896,000
32,400,000 32,500,000 - - 880,000
32,500,000 32,600,000 - - 865,000
32,600,000 32,700,000 - - 849,000
32,700,000 32,800,000 - - 833,000
32,800,000 32,900,000 - - 818,000
32,900,000 33,000,000 - - 802,000
33,000,000 33,100,000 - - 786,000
33,100,000 33,200,000 - - 770,000
33,200,000 33,300,000 - - 755,000
33,300,000 33,400,000 - - 739,000
33,400,000 33,500,000 - - 723,000
33,500,000 33,600,000 - - 708,000
33,600,000 33,700,000 - - 692,000
33,700,000 33,800,000 - - 676,000
33,800,000 33,900,000 - - 660,000
33,900,000 34,000,000 - - 645,000
34,000,000 34,100,000 - - 629,000
34,100,000 34,200,000 - - 613,000
34,200,000 34,300,000 - - 598,000
34,300,000 34,400,000 - - 582,000
34,400,000 34,500,000 - - 566,000
34,500,000 34,600,000 - - 550,000
34,600,000 34,700,000 - - 535,000
34,700,000 34,800,000 - - 519,000
34,800,000 34,900,000 - - 503,000
34,900,000 35,000,000 - - 488,000
35,000,000 35,100,000 - - 472,000
35,100,000 35,200,000 - - 456,000
35,200,000 35,300,000 - - 440,000
35,300,000 35,400,000 - - 425,000
35,400,000 35,500,000 - - 409,000
35,500,000 35,600,000 - - 393,000
35,600,000 35,700,000 - - 378,000
35,700,000 35,800,000 - - 362,000
35,800,000 35,900,000 - - 346,000
35,900,000 36,000,000 - - 330,000
36,000,000 36,100,000 - - 315,000
36,100,000 36,200,000 - - 299,000
36,200,000 36,300,000 - - 283,000
36,300,000 36,400,000 - - 268,000
36,400,000 36,500,000 - - 252,000
36,500,000 36,600,000 - - 236,000
36,600,000 36,700,000 - - 220,000
36,700,000 36,800,000 - - 205,000
36,800,000 36,900,000 - - 189,000
36,900,000 37,000,000 - - 173,000
37,000,000 37,100,000 - - 158,000
37,100,000 37,200,000 - - 142,000
37,200,000 37,300,000 - - 126,000
37,300,000 37,400,000 - - 110,000
37,400,000 37,500,000 - - 95,000
37,500,000 37,600,000 - - 79,000
37,600,000 37,700,000 - - 63,000
37,700,000 37,800,000 - - 48,000
37,800,000 37,900,000 - - 32,000
37,900,000 37,904,600 - - 16,000
37,904,600 38,000,000 -  -  -


비고
1. 반기 근로장려금은 위 표에 따른 금액의 100분의 35에 해당하는 금액으로 한다.
2. 법 제100조의31항제4호에 따른 재산의 합계액이 17천만원 이상인 경우의 근로장려금은 위 표에 따른 금액(반기 근로장려금은 위 표에 따른 금액의 100분의 35에 해당하는 금액)100분의 50에 해당하는 금액으로 한다.

<출처 : 국세법령정보시스템>