관리자
사내근로복지기금으로부터 지급받은 학자금 등의 근로소득 및 소득공제 대상 여부




【질의】
당사는 근로자의 생활안정과 복지증진에 이바지하기 위하여 사내근로복지기금을 설치운영하고 있습니다.

사내근로복지기금에서는 당사의 직원들에게 자녀학자금 및 의료비 등을 지급하고 있는데, 지급된 금액이 근로소득에 해당되어 원천징수를 해야하는지 여부와 연말정산 시 이를 소득공제대상에 포함시켜야 하는지 여부를 문의 드립니다.

【답변】
귀 질의와 관련한 과세관청의 유권해석에 따르면, 사내근로복지기금법에 의한 사내근로복지기금이 사내 근로자인 종업원에게 노동부장관으로부터 인가된 동 기금의 용도사업 수행으로 인해 지급하는 보조금은 당해 종업원의 근로소득으로 보지 아니하는 것이며, 이에 해당되는 경우 연말정산 시 소득공제대상 금액에서 제외하여야 합니다(재소득-67, 2003. 12. 13. ; 서면1팀-569, 2004. 4. 19.).

한편, 종업원의 근로소득에 해당되지 아니하는 사내근로복지기금의 보조금은 원칙적으로 증여세 과세대상이 될수 있는 것이나, 지급한 보조금이 상속세 및 증여세법 제46조 제5호 및 같은 법 시행령 제35조 제4항 각 호의 어느 하나에 해당하는 금액일 경우에는 증여세 또한 비과세 됨을 참조하시기 바랍니다(서면4팀-254, 2005. 2. 15.).

DATE : 2011-05-18 11:26
[다음글] 일정기간 동안 제공한 용역이 사업소득인지 기타소득인지 여부
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