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    종합소득세 60세 이상 취업자 소득세 감면 관련 문의

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    작성자 메이플세무회계
    댓글 댓글 7건   조회Hit 164,927회   작성일Date 23-06-30 10:22

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    Q. 본인은 60세 이전부터 근무하여 2023년 3월 31일자로 정년이 되어 퇴사처리하였고, 4대 보험도 자격 상실 신고하고 퇴직금도 정산하여 지급 완료하였습니다. 이후에 60세 이후 시점인 2023년 4월 1일자로 같은 회사에 다시 입사하게 되었습니다. 이러한 경우 “60세 이상 취업자 소득세 감면”을 신청하여 받을 수 있는지 궁금합니다.

    A. 근로계약 체결일 현재 연령이 60세 이상인 경우 중소기업 취업자 소득세 감면신청 가능합니다만, 근무했던 동일업체에서 정년 퇴임하고 바로 재취업하는 경우 근로관계가 실질적으로 단절되었다고 보기 어려워 감면적용 대상에 해당되지 않을 것으로 판단됩니다.
    관련규정 : 조세특례제한법 제30조[중소기업 취업자에 대한 소득세 감면], 조세특례제한법 시행령 제27조[중소기업 취업자에 대한 소득세 감면]

    ○ 원천세과-576, 2012.10.25.
    청년이 2011년 12월 31일 이전에 중소기업체에 취업하였다가 퇴사한 후 2012년 1월 1일 이후 해당 중소기업체에 다시 재취업하는 경우 「조세특례제한법」 제30조에 따른 중소기업에 취업하는 청년에 대한 소득세 감면을 적용하지 않음.

    2832564a27b56bfe1eb907978e1d4b13_1688088138_8708.jpg
     

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