中 내년 부터 반드시 직원에게 월급 명세서를 지급해야 함

<p align="left" style="line-height: 24.45pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">2019년1월1일 부터 시행하게 되는 새 <개인소득세법> 제10조에 의하면 원천징수의무자(즉 회사)는 전원 전액 징수신고를 해야 하고 납세인에게 개인소득과 세금납부에 관한 정보를 제공해야 합니다.<p align="left" style="line-height: 24.45pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <p align="left" style="line-height: 24.45pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; text-align: center;"><img src="https://t1.daumcdn.net/cfile/cafe/99D585335BBF0E9405" class="txc-image" hspace="1" vspace="1" border="0" actualwidth="550" width="550" exif="{}" data-filename="10565858600093347342.jpg" style="clear:none;float:none;" id="A_99D585335BBF0E94056EDB"/><p align="left" style="line-height: 24.45pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <p align="left" style="line-height: 24.45pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">또한 <임금지급잠행규정>제6조 제3항에 의하면, 사용자는 임금의 금액, 지급시간, 수령자의 이름과 사인등을 서면으로 기록을 하여 2년이상 보관해 두어야 하며 사용자는 월급을 지급하는 동시에 직원에게 개인 월급명세서를 지급하여야 합니다.<p align="left" style="line-height: 24.45pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">  <p align="left" style="line-height: 24.45pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">위 규정에 의하면 내년부터 직원에게 월급명세서를 지급하지 않는 행위는 위법행위입니다.<p align="left" style="line-height: 24.45pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <p align="left" style="line-height: 24.45pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; text-align: center;"><img src="https://t1.daumcdn.net/cfile/cafe/998B3F405BBF0EB711" class="txc-image" hspace="1" vspace="1" border="0" actualwidth="600" width="600" exif="{}" data-filename="1.jpg" style="clear:none;float:none;" id="A_998B3F405BBF0EB71195E9"/><p align="left" style="line-height: 24.45pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><p align="left" style="line-height: 24.45pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; text-align: center;"><img src="https://t1.daumcdn.net/cfile/cafe/99DAFE405BBF0EBA22" class="txc-image" hspace="1" vspace="1" border="0" actualwidth="600" width="600" exif="{}" data-filename="2.jpg" style="clear:none;float:none;" id="A_99DAFE405BBF0EBA226358"/><p align="left" style="line-height: 24.45pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">