국민연금 보험료율 (2019. 7. 1 기준)

<table width="100%" style='margin: 0px; padding: 0px; border: 0px currentColor; border-image: none; color: rgb(0, 0, 0); text-transform: none; text-indent: 0px; letter-spacing: -0.39px; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 13px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;' border="0" cellspacing="0" cellpadding="0"><tbody style="margin: 0px; padding: 0px;"><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 13px;'><div class="lv0_img fontBlack fontBold" style='background: url("/images/common/bl_p1.gif") no-repeat left 5px; margin: 0px; padding: 0px 0px 0px 15px; text-align: justify; color: rgb(0, 0, 0); line-height: 1.7em; font-size: 14px; font-weight: 600;'>가입자 자격취득시의 신고 또는 정기결정에 의하여 결정되는 기준소득월액에 보험료율을 곱하여 산정합니다.</div></td></tr><tr style="margin: 0px; padding: 0px;"><td height="20" style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 13px;'></td></tr><tr style="margin: 0px; padding: 0px;"><td align="center" style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 13px;'><div class="bgcolorGray2 ac pd10" style="margin: 0px; padding: 10px; text-align: center !important; background-color: rgb(235, 235, 235) !important;"><b style="margin: 0px; padding: 0px;">연금보험료 = 가입자의 기준소득월액 × 연금보험료율</b></div></td></tr><tr style="margin: 0px; padding: 0px;"><td height="30" style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 13px;'></td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 13px;'><div class="lv1_title1 mt20" style="padding: 0px 0px 0px 10px; font-size: 22px !important; margin-top: 20px !important; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; border-bottom-color: rgb(74, 74, 74); border-bottom-width: 1px; border-bottom-style: solid;"><font color="#0c4c81" style="margin: 0px; padding: 0px;"><b style="margin: 0px; padding: 0px;">기준소득월액이란?</b></font></div></td></tr><tr style="margin: 0px; padding: 0px;"><td height="10" style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 13px;'></td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 13px;'><div class="lv1_img mt5 mb5" style='background: url("/images/common/bl_p1.gif") no-repeat left 5px; padding: 0px 0px 0px 15px; text-align: justify; color: rgb(51, 51, 51); line-height: 1.7em; font-size: 14px; margin-top: 5px !important; margin-right: 0px; margin-bottom: 5px !important; margin-left: 0px;'>기준소득월액이란 국민연금의 보험료 및 급여 산정을 위하여 가입자가 신고한 소득월액에서 천원 미만을 절사한 금액을 말하며, 최저 31만원에서 최고금액은 486만원까지의 범위로 결정하게 됩니다.<br style="margin: 0px; padding: 0px;">따라서, 신고한 소득월액이 31만원보다 적으면 31만원을 기준소득월액으로 하고, 486만원보다 많으면 486만원을 기준소득월액으로 합니다.</div></td></tr><tr style="margin: 0px; padding: 0px;"><td height="10" style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 13px;'></td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 13px;'><div class="al lv2 mt5 mb5 fontBold" style="padding: 0px; text-align: left !important; line-height: 1.7em; text-indent: -1em; font-weight: 600; margin-top: 5px !important; margin-right: 5px; margin-bottom: 5px !important; margin-left: 25px;">▣ 기준소득월액 상ㆍ하한액 결정사항 및 적용기간</div></td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 13px;'><div class="al lv3 mt5 mb5" style="padding: 0px; text-align: left !important; line-height: 1.7em; text-indent: -1em; margin-top: 5px !important; margin-right: 5px; margin-bottom: 5px !important; margin-left: 35px;"><table width="97%" class="tax_t01" style="margin: 0px; padding: 0px; border: 0px currentColor; border-image: none; text-align: center; text-indent: 0px; background-color: rgb(195, 210, 232);" border="0" cellspacing="1" cellpadding="0"><colgroup style="margin: 0px; padding: 0px;"><col width="10%" style="margin: 0px; padding: 0px;" bgcolor="#ffffff"><col width="30%" style="margin: 0px; padding: 0px;" bgcolor="#ffffff"><col width="30%" style="margin: 0px; padding: 0px;" bgcolor="#ffffff"><col width="30%" style="margin: 0px; padding: 0px;" bgcolor="#ffffff"></colgroup><tbody style="margin: 0px; padding: 0px;"><tr class="tax_t02" valign="top" style="margin: 0px; padding: 0px; height: 25px; text-align: center; color: rgb(0, 0, 0); font-size: 9pt; background-color: rgb(238, 243, 247);"><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 13px;'><div class="ac mt5 mb5 fontBold" style="padding: 0px; text-align: center !important; font-weight: 600; margin-top: 5px !important; margin-right: 0px; margin-bottom: 5px !important; margin-left: 0px;">적용 기간</div></td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 13px;'><div class="ac mt5 mb5 fontBold" style="padding: 0px; text-align: center !important; font-weight: 600; margin-top: 5px !important; margin-right: 0px; margin-bottom: 5px !important; margin-left: 0px;">2017.7.1 ～ 2018.6.30</div></td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 13px;'><div class="ac mt5 mb5 fontBold" style="padding: 0px; text-align: center !important; font-weight: 600; margin-top: 5px !important; margin-right: 0px; margin-bottom: 5px !important; margin-left: 0px;">2018.7.1 ～ 2019.6.30</div></td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 13px;'><div class="ac mt5 mb5 fontBold fontRed2" style="padding: 0px; text-align: center !important; color: rgb(214, 55, 29) !important; font-weight: 600; margin-top: 5px !important; margin-right: 0px; margin-bottom: 5px !important; margin-left: 0px;">2019.7.1 ～ 2020.6.30</div></td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 13px;'><div class="ac mt5 mb5" style="padding: 0px; text-align: center !important; margin-top: 5px !important; margin-right: 0px; margin-bottom: 5px !important; margin-left: 0px;">하한액</div></td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 13px;'><div class="ar mr10 mt5 mb5" style="padding: 0px; text-align: right !important; margin-top: 5px !important; margin-right: 10px !important; margin-bottom: 5px !important; margin-left: 0px;">290,000원</div></td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 13px;'><div class="ar mr10 mt5 mb5" style="padding: 0px; text-align: right !important; margin-top: 5px !important; margin-right: 10px !important; margin-bottom: 5px !important; margin-left: 0px;">300,000원</div></td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 13px;'><div class="ar mr10 mt5 mb5 fontRed2" style="padding: 0px; text-align: right !important; color: rgb(214, 55, 29) !important; margin-top: 5px !important; margin-right: 10px !important; margin-bottom: 5px !important; margin-left: 0px;">310,000원</div></td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 13px;'><div class="ac mt5 mb5" style="padding: 0px; text-align: center !important; margin-top: 5px !important; margin-right: 0px; margin-bottom: 5px !important; margin-left: 0px;">상한액</div></td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 13px;'><div class="ar mr10 mt5 mb5" style="padding: 0px; text-align: right !important; margin-top: 5px !important; margin-right: 10px !important; margin-bottom: 5px !important; margin-left: 0px;">4,490,000원</div></td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 13px;'><div class="ar mr10 mt5 mb5" style="padding: 0px; text-align: right !important; margin-top: 5px !important; margin-right: 10px !important; margin-bottom: 5px !important; margin-left: 0px;">4,680,000원</div></td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 13px;'><div class="ar mr10 mt5 mb5 fontRed2" style="padding: 0px; text-align: right !important; color: rgb(214, 55, 29) !important; margin-top: 5px !important; margin-right: 10px !important; margin-bottom: 5px !important; margin-left: 0px;">4,860,000원</div></td></tr></tbody></table></div></td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 13px;'><div class="al lv4 mt5 mb5" style="padding: 0px; text-align: left !important; line-height: 1.7em; text-indent: -1em; margin-top: 5px !important; margin-right: 5px; margin-bottom: 5px !important; margin-left: 45px;">※ 상ㆍ하한액은 매년 변동되므로, 취득(납부재개)시 실제 소득금액으로 신고하여 주시기 바랍니다.</div></td></tr><tr style="margin: 0px; padding: 0px;"><td height="15" style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 13px;'></td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 13px;'><div class="lv1_title2 mt20" style="padding: 0px 0px 0px 10px; font-size: 22px !important; margin-top: 20px !important; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; border-bottom-color: rgb(74, 74, 74); border-bottom-width: 1px; border-bottom-style: solid;"><font color="#0c4c81" style="margin: 0px; padding: 0px;"><b style="margin: 0px; padding: 0px;">사업장가입자의 보험료율</b></font></div></td></tr><tr style="margin: 0px; padding: 0px;"><td height="10" style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 13px;'></td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 13px;'><div class="lv1_img" style='background: url("/images/common/bl_p1.gif") no-repeat left 5px; margin: 0px; padding: 0px 0px 0px 15px; text-align: justify; color: rgb(51, 51, 51); line-height: 1.7em; font-size: 14px;'>사업장가입자의 경우 보험료율인<span> </span><b style="margin: 0px; padding: 0px;">소득의 9%에 해당하는 금액</b>을 본인과 사업장의 사용자가 각각 절반, 즉<span> </span><b style="margin: 0px; padding: 0px;">4.5%씩 부담하여 매월 사용자가 납부</b>하여야 합니다. 사업장가입자의 연금보험료는 가입자가 개별적으로 납부할 수 없고, 사용자에 의하여 일괄적으로 납부합니다. (국민연금법 제88조)</div></td></tr><tr style="margin: 0px; padding: 0px;"><td height="5" style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 13px;'></td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 13px;'><div class="lv3" style="margin: 0px 5px 0px 35px; padding: 0px; text-align: justify; line-height: 1.7em; text-indent: -1em;" mb5="" mt5="">예) 기준소득월액이 1,060,000원인 봉급자의 경우 매월 95,400원을 연금보험료로 납부해야 하는데 그 중 47,700원은 본인이, 47,700원은 사용자가 부담하게 됩니다.</div></td></tr><tr style="margin: 0px; padding: 0px;"><td height="15" style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 13px;'></td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 13px;'><div class="lv1_title3 mt20" style="padding: 0px 0px 0px 10px; font-size: 22px !important; margin-top: 20px !important; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; border-bottom-color: rgb(74, 74, 74); border-bottom-width: 1px; border-bottom-style: solid;"><font color="#0c4c81" style="margin: 0px; padding: 0px;"><b style="margin: 0px; padding: 0px;">지역가입자의 보험료율</b></font></div></td></tr><tr style="margin: 0px; padding: 0px;"><td height="10" style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 13px;'></td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 13px;'><div class="lv1_img" style='background: url("/images/common/bl_p1.gif") no-repeat left 5px; margin: 0px; padding: 0px 0px 0px 15px; text-align: justify; color: rgb(51, 51, 51); line-height: 1.7em; font-size: 14px;'>지역가입자/임의/임의계속가입자는 보험료를<span> </span><b style="margin: 0px; padding: 0px;">본인이 전액 부담</b>합니다. 다만, 제도시행초기 보험료 납부에 대한 부담을 줄여주기 위하여 3%에서 시작 하여, 2000년 7월부터 매년 1%씩 상향조정되어 2005년 7월 이후<span> </span><b style="margin: 0px; padding: 0px;">9%까지 상향 조정</b>되었습니다. 농어업인의 경우 일정한 조건에 해당되면 보험료의 일부를 국고에서 지원받을 수 있습니다.</div></td></tr></tbody></table><p><br></p>