[산전후휴가] 산휴급여문의

<A href="http://www.chongmu.com/2th/banner_enter.php?no=10"> <IMG src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.chongmu.com%2F2th%2Fimages%2Fnew%2Fblog_ad_top.jpg" border=0></A> <TABLE style="BORDER-RIGHT: #e5e5e5 1px solid; BORDER-TOP: #e5e5e5 1px solid; BORDER-LEFT: #e5e5e5 1px solid; BORDER-BOTTOM: #e5e5e5 1px solid" cellSpacing=0 cellPadding=0 width=540 border=0 valign="top"> <TBODY> <TR> <TD align=middle> <TABLE cellSpacing=0 cellPadding=0 width="100%" border=0> <TBODY> <TR> <TD height=25> <TABLE cellSpacing=0 cellPadding=0 width=530 align=center border=0> <TBODY> <TR> <TD> <TABLE cellSpacing=0 cellPadding=3 width="98%" align=center border=0> <TBODY> <TR> <TD style="PADDING-LEFT: 10px; LINE-HEIGHT: 150%; PADDING-TOP: 10px" width=530 bgColor=#fdfbf9>저희직원이 90일을 채우지 않고 70일정도 쉬고 회사에 복직할 예정인데요..이경우 90일까지 쉬는걸로 고용보험에 신고해도 상관없나요? 제가 문의한 곳에서는 90일까지 쉰걸로 신고해도 상관없다고 하는데 혹시나해서요.... </TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE><BR> <TABLE style="BORDER-RIGHT: #e5e5e5 1px solid; BORDER-TOP: #e5e5e5 1px solid; BORDER-LEFT: #e5e5e5 1px solid; BORDER-BOTTOM: #e5e5e5 1px solid" cellSpacing=10 cellPadding=0 width="95%" align=center border=0> <TBODY> <TR height=40> <TD width="60%"> <IMG src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.chongmu.com%2F2th%2Fimages%2Friple_icon.gif" valign="absmiddle"><B> 음..</B></TD> <TD align=right>라이더 -┏</TD></TR> <TR> <TD class=text colSpan=2>뭐.. 편법이긴 하지만.. 그렇게들 많이들 하고 있습니다. 다만, 근무한 날은 유급으로 지급하여야만 합니다. 뭐.. 잡급계정으로 돌려도 되겠구요.. </TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE><BR></TD></TR></TBODY></TABLE><BR><A href="http://www.chongmu.com/2th/banner_enter.php?no=11"> <IMG src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.chongmu.com%2F2th%2Fimages%2Fnew%2Fblog_ad.jpg" border=0></A> <TABLE style="BORDER-RIGHT: #e5e5e5 1px solid; BORDER-TOP: #e5e5e5 1px solid; BORDER-LEFT: #e5e5e5 1px solid; BORDER-BOTTOM: #e5e5e5 1px solid" cellSpacing=5 cellPadding=0 width=540 border=0> <TBODY> <TR> <TD> <TABLE cellSpacing=0 cellPadding=0 align=center border=0> <TBODY> <TR> <TD><B style="FONT-WEIGHT: bold; COLOR: red">+ [연관있는 FAQ]</B>    <A href="http://insa.chongmu.com/2th/include/blog_view.php?no=17275&cat=d05&#" target=_blank>산전후휴가</A> </TD></TR> <TR> <TD style="PADDING-LEFT: 15px"><BR> <TABLE cellSpacing=0 cellPadding=3 width=500 border=0> <TBODY> <TR> <TD><A href="http://www.chongmu.com/2th/cafe.php?table=ch_d_0&no=13083&rpage=1&b=b&sk=nv&cat=d05" target=_blank> <IMG src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.chongmu.com%2F2th%2Fimages%2F%2Fmain_list_origin.gif">  <FONT color=#0099ff>출산휴가후 바로 퇴직시.(<FONT color=red><B>산전후휴가</B></FONT>급여관련)</FONT></A> </TD> <TD></TD></TR> <TR> <TD colSpan=2 height=9></TD></TR> <TR> <TD colSpan=2><B>[질문]</B></TD></TR> <TR> <TD style="PADDING-RIGHT: 35px" bgColor=#e8e8e8 colSpan=2>7/29일에 출산휴가가 끝나고..7/31일자로 퇴직을 하는 직원이있습니다. 4대보험 상실신고할때... 출산휴가 기간중 마지막달 노동부에서 지급한 <FONT color=red><B>산전후휴가</B></FONT>급여도 소득으로 인정하고 상실신고할때 해야하는지요?? 또 중도정산 할땐 <FONT color=red><B>산전후휴가</B></FONT>급여는 어떻게 해야하는지요?? 궁금합니다. </TD></TR> <TR> <TD colSpan=2 height=9></TD></TR> <TR> <TD colSpan=2><B>[답변]</B></TD></TR> <TR> <TD style="PADDING-RIGHT: 35px" bgColor=#e8e8e8 colSpan=2>1. 산전후 휴가급여도 근로소득으로 포함이 됨니다. 따라서 상실신고시 포함하여 정산을 하여하 합니다. 2. 중도정산 ?? 퇴직금을 말하는 거지요,, : 산전후 휴가 기간동안의 급여는 제외하고 휴가전 3개월 평균임금으로 퇴직금계산하시면 됨니다. - 산전후 휴가기간도 근속월수에는 포함이 됨니다,, </TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE></TD></TR> <TR> <TD style="PADDING-BOTTOM: 10px; PADDING-TOP: 10px" align=middle> <TABLE cellSpacing=0 cellPadding=2 width="95%" align=center bgColor=#eeeeee border=0 ?> <TBODY> <TR> <TD align=middle width="10%"><FONT color=#0099ff>[FAQ]</FONT></TD> <TD><A href="http://www.chongmu.com/2th/cafe.php?table=ch_d_0&no=13562&rpage=1&b=b&sk=nv&cat=d05" target=_blank><FONT color=#0099ff><FONT color=red><B>산전후휴가</B></FONT>와 육아휴직</FONT></A> </TD></TR> <TR> <TD align=middle width="10%"><FONT color=#0099ff>[FAQ]</FONT></TD> <TD><A href="http://www.chongmu.com/2th/cafe.php?table=ch_d_0&no=12053&rpage=1&b=b&sk=nv&cat=d05" target=_blank><FONT color=#0099ff><FONT color=red><B>산전후휴가</B></FONT>와 육아휴직시..</FONT></A> </TD></TR> <TR> <TD align=middle width="10%"><FONT color=#0099ff>[FAQ]</FONT></TD> <TD><A href="http://www.chongmu.com/2th/cafe.php?table=ch_d_0&no=16037&rpage=1&b=b&sk=nv&cat=d05" target=_blank><FONT color=#0099ff><FONT color=red><B>산전후휴가</B></FONT>시 퇴사일자</FONT></A> </TD></TR> <TR> <TD align=middle width="10%"><FONT color=#0099ff>[FAQ]</FONT></TD> <TD><A href="http://www.chongmu.com/2th/cafe.php?table=ch_d_0&no=16033&rpage=1&b=b&sk=nv&cat=d05" target=_blank><FONT color=#0099ff><FONT color=red><B>산전후휴가</B></FONT></FONT></A> </TD></TR> <TR> <TD align=middle width="10%"><FONT color=#0099ff>[FAQ]</FONT></TD> <TD><A href="http://www.chongmu.com/2th/cafe.php?table=ch_d_0&no=17539&rpage=1&b=b&sk=nv&cat=d05" target=_blank><FONT color=#0099ff>출산휴가시 급여계산을 어떻게 하나요?</FONT></A> </TD></TR> <TR> <TD align=middle width="10%"><FONT color=#0099ff>[FAQ]</FONT></TD> <TD><A href="http://www.chongmu.com/2th/cafe.php?table=ch_d_0&no=17915&rpage=1&b=b&sk=nv&cat=d05" target=_blank><FONT color=#0099ff>산전후 휴가시 급여질문 (urgent~)</FONT></A> </TD></TR> <TR> <TD align=middle width="10%"><FONT color=#0099ff>[FAQ]</FONT></TD> <TD><A href="http://www.chongmu.com/2th/cafe.php?table=ch_d_0&no=18043&rpage=1&b=b&sk=nv&cat=d05" target=_blank><FONT color=#0099ff><FONT color=red><B>산전후휴가</B></FONT>의 급여</FONT></A> </TD></TR> <TR> <TD align=middle width="10%"><FONT color=#0099ff>[FAQ]</FONT></TD> <TD><A href="http://www.chongmu.com/2th/cafe.php?table=ch_d_0&no=17239&rpage=1&b=b&sk=nv&cat=d05" target=_blank><FONT color=#0099ff>산전휴가 직원의 급여산정시..</FONT></A> </TD></TR> <TR> <TD align=middle width="10%"><FONT color=#0099ff>[FAQ]</FONT></TD> <TD><A href="http://www.chongmu.com/2th/cafe.php?table=ch_d_0&no=17895&rpage=1&b=b&sk=nv&cat=d05" target=_blank><FONT color=#0099ff>급질)산전 후 휴가급여 지급시.. 회사에서 지급하면 .. 고용보험 못받나요?</FONT></A> </TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE> <TABLE cellSpacing=0 cellPadding=0 width=540 border=0> <TBODY> <TR> <TD> <IMG src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.chongmu.com%2F2th%2Fimages%2F%2Ftax_top.gif"></TD></TR> <TR> <TD> <TABLE borderColor=red cellSpacing=1 cellPadding=2 width="96%" border=0> <TBODY> <TR> <TD align=middle width="10%" bgColor=#eeeeee>번호</TD> <TD align=middle width="90%" bgColor=#eeeeee>제목</TD></TR> <TR> <TD align=middle>2075</TD> <TD style="PADDING-LEFT: 10px"><A [안내]태그제한으로등록되지않습니다-xxonclick="xxjavascript:win('include/nts_view.php?no=2075','nts','500','500')" href="http://insa.chongmu.com/2th/include/blog_view.php?no=17275&cat=d05&#" target=_blank><FONT color=red><B>산전후휴가</B></FONT>급여의 귀속시기</A></TD></TR> <TR bgColor=#eeeeee height=1> <TD colSpan=2></TD></TR> <TR> <TD colSpan=2> * 국세청 세무담당 전문가 추천 서비스는 세무회계 전문가가 답변을 대신해 <BR>    면밀히 엄선한것입니다. </TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE> <TABLE cellSpacing=0 cellPadding=0 width=540 border=0> <TBODY> <TR> <TD> <IMG src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.chongmu.com%2F2th%2Fimages%2F%2Fnew%2Fdownload_top.gif"></TD></TR> <TR> <TD></TD></TR> <TR> <TD><BR> 출처 : <A href="http://www.chongmu.com/" target=_blank><B>실무지식네트워크 (총무닷컴)</B></A> </TD></TR></TBODY></TABLE><BR><A href="http://www.chongmu.com/2th/banner_enter.php?no=12"> <IMG src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.chongmu.com%2F2th%2Fimages%2Fnew%2Fblog_ad_bottom.jpg" border=0></A> <BR>