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<P>일용근로 관련자료 제출제도 비교 및 개선내용</P>
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<P><STRONG>□ 기관별 제도 비교</STRONG><BR><BR><!--StartFragment--></P>
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<P style="TEXT-ALIGN: center; MARGIN-LEFT: 0pt; WORD-BREAK: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt" class=1><SPAN style="BACKGROUND: #ffffff; FONT-SIZE: 9pt; mso-fareast-font-family: 굴림">고용노동부</SPAN><SPAN style="LETTER-SPACING: 0pt; FONT-FAMILY: 굴림; BACKGROUND: #ffffff; FONT-SIZE: 9pt; mso-ascii-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt" >(</SPAN><SPAN style="BACKGROUND: #ffffff; FONT-SIZE: 9pt; mso-fareast-font-family: 굴림">근로복지공단</SPAN><SPAN style="LETTER-SPACING: 0pt; FONT-FAMILY: 굴림; BACKGROUND: #ffffff; FONT-SIZE: 9pt; mso-ascii-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt" >)</SPAN></P></TD>
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<P style="TEXT-ALIGN: center; MARGIN-LEFT: 0pt; WORD-BREAK: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt" class=1><SPAN style="BACKGROUND: #ffffff; FONT-SIZE: 9pt; mso-fareast-font-family: 굴림">국세청</SPAN></P></TD></TR>
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<P style="TEXT-ALIGN: center; MARGIN-LEFT: 0pt; WORD-BREAK: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt" class=1><SPAN style="BACKGROUND: #ffffff; FONT-SIZE: 9pt; mso-fareast-font-family: 굴림">자료 명칭</SPAN></P></TD>
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<P style="TEXT-ALIGN: center; MARGIN-LEFT: 0pt; WORD-BREAK: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt" class=1><SPAN style="BACKGROUND: #ffffff; FONT-SIZE: 9pt; mso-fareast-font-family: 굴림">근로내용확인 신고서</SPAN></P></TD>
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<P style="TEXT-ALIGN: center; MARGIN-LEFT: 0pt; WORD-BREAK: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt" class=1><SPAN style="BACKGROUND: #ffffff; FONT-SIZE: 9pt; mso-fareast-font-family: 굴림">일용근로소득 지급명세서</SPAN></P></TD></TR>
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<P style="TEXT-ALIGN: center; MARGIN-LEFT: 0pt; WORD-BREAK: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt" class=1><SPAN style="BACKGROUND: #ffffff; FONT-SIZE: 9pt; mso-fareast-font-family: 굴림">고용보험</SPAN><SPAN style="LETTER-SPACING: 0pt; FONT-FAMILY: 굴림; BACKGROUND: #ffffff; FONT-SIZE: 9pt; mso-ascii-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt" >, </SPAN><SPAN style="BACKGROUND: #ffffff; FONT-SIZE: 9pt; mso-fareast-font-family: 굴림">산재보험 가입</SPAN><SPAN style="LETTER-SPACING: 0pt; BACKGROUND: #ffffff; FONT-SIZE: 9pt; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-hansi-font-family: 굴림">․</SPAN><SPAN style="BACKGROUND: #ffffff; FONT-SIZE: 9pt; mso-fareast-font-family: 굴림">관리</SPAN></P></TD>
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<P style="TEXT-ALIGN: center; MARGIN-LEFT: 0pt; WORD-BREAK: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt" class=1><SPAN style="BACKGROUND: #ffffff; FONT-SIZE: 9pt; mso-fareast-font-family: 굴림">일용근로소득파악을 통한 근로장려세제의 집행</SPAN></P></TD></TR>
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<P style="TEXT-ALIGN: center; MARGIN-LEFT: 0pt; WORD-BREAK: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt" class=1><SPAN style="LETTER-SPACING: 0pt; FONT-FAMILY: 굴림; BACKGROUND: #ffffff; FONT-SIZE: 9pt; mso-ascii-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt" >3</SPAN><SPAN style="BACKGROUND: #ffffff; FONT-SIZE: 9pt; mso-fareast-font-family: 굴림">개월 미만 고용</SPAN><SPAN style="LETTER-SPACING: 0pt; FONT-FAMILY: 굴림; BACKGROUND: #ffffff; FONT-SIZE: 9pt; mso-ascii-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt" >(</SPAN><SPAN style="BACKGROUND: #ffffff; FONT-SIZE: 9pt; mso-fareast-font-family: 굴림">건설은 </SPAN><SPAN style="LETTER-SPACING: 0pt; FONT-FAMILY: 굴림; BACKGROUND: #ffffff; FONT-SIZE: 9pt; mso-ascii-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt" >1</SPAN><SPAN style="BACKGROUND: #ffffff; FONT-SIZE: 9pt; mso-fareast-font-family: 굴림">년</SPAN><SPAN style="LETTER-SPACING: 0pt; FONT-FAMILY: 굴림; BACKGROUND: #ffffff; FONT-SIZE: 9pt; mso-ascii-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt" >)</SPAN></P></TD></TR>
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<P style="TEXT-ALIGN: center; MARGIN-LEFT: 0pt; WORD-BREAK: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt" class=1><SPAN style="BACKGROUND: #ffffff; FONT-SIZE: 9pt; mso-fareast-font-family: 굴림">매월 </SPAN><SPAN style="LETTER-SPACING: 0pt; FONT-FAMILY: 굴림; BACKGROUND: #ffffff; FONT-SIZE: 9pt; mso-ascii-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt" >15</SPAN><SPAN style="BACKGROUND: #ffffff; FONT-SIZE: 9pt; mso-fareast-font-family: 굴림">일까지</SPAN></P></TD>
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<P style="TEXT-ALIGN: center; MARGIN-LEFT: 0pt; WORD-BREAK: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt" class=1><SPAN style="BACKGROUND: #ffffff; FONT-SIZE: 9pt; mso-fareast-font-family: 굴림">매분기 마지막달의 다음달 말일까지</SPAN></P></TD></TR>
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<P style="TEXT-ALIGN: center; MARGIN-LEFT: 0pt; WORD-BREAK: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt" class=1><SPAN style="BACKGROUND: #ffffff; FONT-SIZE: 9pt; mso-fareast-font-family: 굴림">관련 법령</SPAN></P></TD>
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<P style="MARGIN-LEFT: 0pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt" class=1><SPAN style="BACKGROUND: #ffffff; FONT-SIZE: 9pt; mso-fareast-font-family: 굴림">고용보험법 제</SPAN><SPAN style="LETTER-SPACING: 0pt; FONT-FAMILY: 굴림; BACKGROUND: #ffffff; FONT-SIZE: 9pt; mso-ascii-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt" >2</SPAN><SPAN style="BACKGROUND: #ffffff; FONT-SIZE: 9pt; mso-fareast-font-family: 굴림">조</SPAN><SPAN style="LETTER-SPACING: 0pt; BACKGROUND: #ffffff; FONT-SIZE: 9pt; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-hansi-font-family: 굴림">【</SPAN><SPAN style="BACKGROUND: #ffffff; FONT-SIZE: 9pt; mso-fareast-font-family: 굴림">일용근로자 정의</SPAN><SPAN style="LETTER-SPACING: 0pt; BACKGROUND: #ffffff; FONT-SIZE: 9pt; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-hansi-font-family: 굴림">】<BR></SPAN><SPAN style="BACKGROUND: #ffffff; FONT-SIZE: 9pt; mso-fareast-font-family: 굴림"><BR>고용보험법시행령 제</SPAN><SPAN style="LETTER-SPACING: 0pt; FONT-FAMILY: 굴림; BACKGROUND: #ffffff; FONT-SIZE: 9pt; mso-ascii-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt" >7</SPAN><SPAN style="BACKGROUND: #ffffff; FONT-SIZE: 9pt; mso-fareast-font-family: 굴림">조</SPAN><SPAN style="LETTER-SPACING: 0pt; BACKGROUND: #ffffff; FONT-SIZE: 9pt; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-hansi-font-family: 굴림">【</SPAN><SPAN style="BACKGROUND: #ffffff; FONT-SIZE: 9pt; mso-fareast-font-family: 굴림">피보험자격의</SPAN><SPAN style="BACKGROUND: #ffffff; FONT-SIZE: 9pt; mso-fareast-font-family: 굴림">취득</SPAN><SPAN style="BACKGROUND: #ffffff; FONT-SIZE: 9pt; mso-fareast-font-family: 굴림">또는 상실신고 등</SPAN><SPAN style="LETTER-SPACING: 0pt; BACKGROUND: #ffffff; FONT-SIZE: 9pt; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-hansi-font-family: 굴림">】</SPAN></P></TD>
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<P style="MARGIN-LEFT: 0pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt" class=1><SPAN style="BACKGROUND: #ffffff; FONT-SIZE: 9pt; mso-fareast-font-family: 굴림">소득세법 제</SPAN><SPAN style="LETTER-SPACING: 0pt; FONT-FAMILY: 굴림; BACKGROUND: #ffffff; FONT-SIZE: 9pt; mso-ascii-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt" >164</SPAN><SPAN style="BACKGROUND: #ffffff; FONT-SIZE: 9pt; mso-fareast-font-family: 굴림">조</SPAN><SPAN style="LETTER-SPACING: 0pt; BACKGROUND: #ffffff; FONT-SIZE: 9pt; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-hansi-font-family: 굴림">【</SPAN><SPAN style="BACKGROUND: #ffffff; FONT-SIZE: 9pt; mso-fareast-font-family: 굴림">지급명세서의 제출</SPAN><SPAN style="LETTER-SPACING: 0pt; BACKGROUND: #ffffff; FONT-SIZE: 9pt; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-hansi-font-family: 굴림">】<BR><BR></SPAN><SPAN style="BACKGROUND: #ffffff; FONT-SIZE: 9pt; mso-fareast-font-family: 굴림">소득세법시행령 제</SPAN><SPAN style="LETTER-SPACING: 0pt; FONT-FAMILY: 굴림; BACKGROUND: #ffffff; FONT-SIZE: 9pt; mso-ascii-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt" >20</SPAN><SPAN style="BACKGROUND: #ffffff; FONT-SIZE: 9pt; mso-fareast-font-family: 굴림">조</SPAN><SPAN style="LETTER-SPACING: 0pt; BACKGROUND: #ffffff; FONT-SIZE: 9pt; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-hansi-font-family: 굴림">【</SPAN><SPAN style="BACKGROUND: #ffffff; FONT-SIZE: 9pt; mso-fareast-font-family: 굴림">일용근로자의범위</SPAN><SPAN style="LETTER-SPACING: 0pt; BACKGROUND: #ffffff; FONT-SIZE: 9pt; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-hansi-font-family: 굴림">】</SPAN></P></TD></TR></TBODY></TABLE>
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<P><STRONG>□ 개선 내용</STRONG><BR><BR>○ 고용노동부에 '매월’ 제출한 자료는 국세청 '분기별’ 제출 대상에서 제외<BR><BR>- 연간 약 37만 명의 사업자, 18백만 건의 자료제출 감축 효과<BR><BR>○ 고용노동부 서식(고용보험법 시행규칙) 개정 <BR><BR>- '14년 10월 제출분(11월 신고)부터 시행</P></DIV>
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일용근로 관련자료 제출제도 비교 및 개선내용
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