사업주가 알아야 할 4대보험

<table width="751" style="width: 564pt; border-collapse: collapse;" border="0" cellspacing="0" cellpadding="0"><colgroup><col width="130" style="width: 98pt; mso-width-source: userset; mso-width-alt: 3697;"><colgroup><col width="221" style="width: 166pt; mso-width-source: userset; mso-width-alt: 6286;"><colgroup><col width="208" style="width: 156pt; mso-width-source: userset; mso-width-alt: 5916;"><colgroup><col width="192" style="width: 144pt; mso-width-source: userset; mso-width-alt: 5461;"><tbody><tr height="33" style="height: 24.75pt;"><td width="559" height="33" style="border: 0px windowtext; border-image: none; width: 420pt; height: 24.75pt; background-color: transparent;" colspan="3">※ 사업주가 알아야 할 4대보험</td><td width="192" style="border: 0px windowtext; border-image: none; width: 144pt; background-color: transparent;"> <div disp-attr="0SP">2016년 4대보험료율</div></td></tr><tr height="10" style="height: 7.5pt; mso-height-source: userset;"><td height="10" style="border: 0px windowtext; border-image: none; height: 7.5pt; background-color: transparent;"></td><td style="border: 0px windowtext; border-image: none; background-color: transparent;"></td><td style="border: 0px windowtext; border-image: none; background-color: transparent;"></td><td style="border: 0px windowtext; border-image: none; background-color: transparent;"></td></tr><tr height="19" style="height: 14.25pt;"><td height="19" style="border: 0px windowtext; border-image: none; height: 14.25pt; background-color: transparent;"></td><td style="border: 0px windowtext; border-image: none; background-color: transparent;"></td><td style="border: 0px windowtext; border-image: none; background-color: transparent;"></td><td style="border: 0px windowtext; border-image: none; background-color: transparent;"></td></tr><tr height="39" style="height: 29.25pt; mso-height-source: userset;"><td height="39" style="border-width: 1.5pt 0.5pt; border-style: solid; border-color: windowtext; height: 29.25pt; background-color: rgb(204, 255, 255);">적용법령</td><td style="border-width: 1.5pt 0.5pt 1.5pt 0px; border-style: solid solid solid none; border-color: windowtext; background-color: rgb(204, 255, 255);">인원별 적용대상</td><td style="border-width: 1.5pt 0.5pt 1.5pt 0px; border-style: solid solid solid none; border-color: windowtext; background-color: rgb(204, 255, 255);">신 고 의 무</td><td style="border-width: 1.5pt 0.5pt 1.5pt 0px; border-style: solid solid solid none; border-color: windowtext; background-color: rgb(204, 255, 255);">벌     칙</td></tr><tr height="25" style="height: 18.75pt; mso-height-source: userset;"><td height="146" style="border-width: 0px 0.5pt 0.5pt; border-style: none solid solid; border-color: windowtext; height: 109.5pt; background-color: rgb(204, 255, 204);" rowspan="4">근로기준법</td><td style="border: 0px windowtext; border-image: none; background-color: rgb(255, 255, 153);"> ◈ 5인 이상: 모든 법규적용</td><td width="208" style="border-width: 0px 0.5pt; border-style: none solid; border-color: windowtext; width: 156pt; background-color: transparent;" rowspan="2"> 10인 이상 : 취업규칙 신고  30인 이상 : 노사협의회 설치</td><td width="192" style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: windowtext; width: 144pt; background-color: transparent;" rowspan="2"> 강제근로, 폭행, 해고,  취업방해 등</td></tr><tr height="59" style="height: 44.25pt; mso-height-source: userset;"><td width="221" height="59" style="border: 0px windowtext; border-image: none; width: 166pt; height: 44.25pt; background-color: transparent;"> 임금대장, 근로계약서, 근로자명부  작성, 퇴직금/상여금 관리,  연봉제적용</td></tr><tr height="25" style="height: 18.75pt; mso-height-source: userset;"><td height="25" style="border: 0px windowtext; border-image: none; height: 18.75pt; background-color: rgb(255, 255, 153);"> ◈ 4인 이하: (아래사항 적용)</td><td style="border-width: 0px 0.5pt 0.5pt; border-style: none solid solid; border-color: windowtext windowtext black; background-color: transparent;" rowspan="2">　</td><td width="192" style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: windowtext windowtext black; width: 144pt; background-color: transparent;" rowspan="2"> 최고 5년이하 징역 및  500 - 3,000만원 벌금 </td></tr><tr height="37" style="height: 27.75pt; mso-height-source: userset;"><td width="221" height="37" style="border-width: 0px 0px 0.5pt; border-style: none none solid; border-color: windowtext; width: 166pt; height: 27.75pt; background-color: transparent;"> 해고예고, 산전후 휴가, 재해보상 등</td></tr><tr height="25" style="height: 18.75pt; mso-height-source: userset;"><td height="100" style="border-width: 0px 0.5pt 0.5pt; border-style: none solid solid; border-color: windowtext; height: 75pt; background-color: rgb(204, 255, 204);" rowspan="4">최저임금법</td><td style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: windowtext; background-color: transparent;"> ◈ 1인 이상 모든사업장 적용</td><td style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: windowtext; background-color: transparent;">　</td><td style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: windowtext; background-color: transparent;">상담 국번없이 1350</td></tr><tr height="25" style="height: 18.75pt; mso-height-source: userset;"><td height="25" style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: windowtext; height: 18.75pt; background-color: transparent;"> ◈ 시간급: 6,470원(2017년)</td><td style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: windowtext; background-color: transparent;"> </td><td style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: windowtext; background-color: transparent;"> 3년이하 징역</td></tr><tr height="25" style="height: 18.75pt; mso-height-source: userset;"><td height="25" style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: windowtext; height: 18.75pt; background-color: transparent;"> ◈ 일급(8시간):      원</td><td style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: windowtext; background-color: transparent;"> </td><td style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: windowtext; background-color: transparent;"> 2천만원 이하의 벌금형</td></tr><tr height="25" style="height: 18.75pt; mso-height-source: userset;"><td height="25" style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: windowtext; height: 18.75pt; background-color: transparent;"> ◈ 월급(209시간):(주당40시간+유급주휴8시간*52주+8시간/12월)</td><td style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: windowtext; background-color: transparent;">　</td><td style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: windowtext; background-color: transparent;">주휴수당 별도지급해야</td></tr><tr height="25" style="height: 18.75pt; mso-height-source: userset;"><td height="100" style="border-width: 0px 0.5pt 0.5pt; border-style: none solid solid; border-color: windowtext; height: 75pt; background-color: rgb(204, 255, 204);" rowspan="4">고용보험법</td><td style="border: 0px windowtext; border-image: none; background-color: transparent;">150인미만 사업주 0.25% 개발사업</td><td style="border-width: 0px 0.5pt; border-style: none solid; border-color: windowtext; background-color: transparent;">　</td><td style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: windowtext; background-color: transparent;"> 10% 가산세</td></tr><tr height="25" style="height: 18.75pt; mso-height-source: userset;"><td height="50" style="border-width: 0px 0px 0px 0.5pt; border-style: none none none solid; border-color: windowtext; height: 37.5pt; background-color: transparent;" rowspan="2"> ◈ 1인이상 사업장 의무적용</td><td style="border-width: 0px 0.5pt; border-style: none solid; border-color: windowtext; background-color: transparent;"> 14일 이내 성립신고</td><td width="192" style="border-width: 0px 0.5pt 0.5pt; border-style: none solid solid; border-color: windowtext windowtext black; width: 144pt; background-color: transparent;" rowspan="3"> 피보험자 자격취득/상실  미신고 및 허위신고 :  300만원이하 과태료</td></tr><tr height="25" style="height: 18.75pt; mso-height-source: userset;"><td height="25" style="border-width: 0px 0.5pt; border-style: none solid; border-color: windowtext; height: 18.75pt; background-color: transparent;"> 70일 이내 보험료보고 납부</td></tr><tr height="25" style="height: 18.75pt; mso-height-source: userset;"><td height="25" style="border: 0px windowtext; border-image: none; height: 18.75pt; background-color: transparent;">실업급여 근로자0.65,사업주0.65</td><td style="border-width: 0px 0.5pt 0.5pt; border-style: none solid solid; border-color: windowtext; background-color: transparent;">　</td></tr><tr height="25" style="height: 18.75pt; mso-height-source: userset;"><td height="100" style="border-width: 0px 0.5pt 0.5pt; border-style: none solid solid; border-color: windowtext; height: 75pt; background-color: rgb(204, 255, 204);" rowspan="4">산재보험법</td><td style="border-width: 0.5pt 0.5pt 0px 0px; border-style: solid solid none none; border-color: windowtext; background-color: transparent;"> ◈ 1인 이상 사업장 의무적용</td><td style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: windowtext; background-color: transparent;">　</td><td style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: windowtext; background-color: transparent;"> 10% 가산세, 연체료</td></tr><tr height="25" style="height: 18.75pt; mso-height-source: userset;"><td width="221" height="50" style="border-width: 0px 0.5pt; border-style: none solid; border-color: windowtext; width: 166pt; height: 37.5pt; background-color: transparent;" rowspan="2"> ◈ 50인 미만 고용 사업주     개인 산재가입 가능(승인)</td><td style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: windowtext; background-color: transparent;"> 14일 이내 성립신고</td><td width="192" style="border-width: 0px 0.5pt 0.5pt; border-style: none solid solid; border-color: windowtext windowtext black; width: 144pt; background-color: transparent;" rowspan="3"> 미신고 기간 중 산재발생시:  산재보상액의 50% 징수</td></tr><tr height="25" style="height: 18.75pt; mso-height-source: userset;"><td height="25" style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: windowtext; height: 18.75pt; background-color: transparent;"> 70일 이내 보험료보고 납부</td></tr><tr height="25" style="height: 18.75pt; mso-height-source: userset;"><td height="25" style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: windowtext; height: 18.75pt; background-color: transparent;"> 건설업 3.8%  제조업0.7~4.4%</td><td style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: windowtext; background-color: transparent;">　</td></tr><tr height="25" style="height: 18.75pt; mso-height-source: userset;"><td height="100" style="border-width: 0px 0.5pt 0.5pt; border-style: none solid solid; border-color: windowtext; height: 75pt; background-color: rgb(204, 255, 204);" rowspan="4">건강보험법</td><td style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: windowtext; background-color: transparent;"> ◈ 1인 이상 사업장 의무적용</td><td style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: windowtext; background-color: transparent;">　</td><td style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: windowtext; background-color: transparent;"> 연체료 : 5 - 15%</td></tr><tr height="25" style="height: 18.75pt; mso-height-source: userset;"><td height="25" style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: windowtext; height: 18.75pt; background-color: transparent;"> ◈ 2016년보험요율: 6.12%</td><td style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: windowtext; background-color: transparent;"> 14일 이내 가입신고</td><td style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: windowtext; background-color: transparent;"> 보험료연체 기간중 피보험자</td></tr><tr height="25" style="height: 18.75pt; mso-height-source: userset;"><td height="25" style="border: 0px windowtext; border-image: none; height: 18.75pt; background-color: transparent;">(사업주, 근로자 각각 3.06%)</td><td style="border-width: 0px 0.5pt; border-style: none solid; border-color: windowtext; background-color: transparent;"> 자격취득/상실신고 </td><td style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: windowtext; background-color: transparent;"> 보수총액의 6% 이하의 과태료</td></tr><tr height="25" style="height: 18.75pt; mso-height-source: userset;"><td height="25" style="border: 0px windowtext; border-image: none; height: 18.75pt; background-color: transparent;">장기요양 6.55%(사업,근로각50%)</td><td style="border-width: 0px 0.5pt 0.5pt; border-style: none solid solid; border-color: windowtext; background-color: transparent;"> 매월 10일 보험료 납부</td><td style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: windowtext; background-color: transparent;">　</td></tr><tr height="25" style="height: 18.75pt; mso-height-source: userset;"><td height="100" style="border-width: 0px 0.5pt 0.5pt; border-style: none solid solid; border-color: windowtext; height: 75pt; background-color: rgb(204, 255, 204);" rowspan="4">국민연금법</td><td style="border-width: 0.5pt 0.5pt 0px 0px; border-style: solid solid none none; border-color: windowtext; background-color: transparent;"> ◈ 5인 이상 사업장 의무적용</td><td style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: windowtext; background-color: transparent;">　</td><td style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: windowtext; background-color: transparent;">　</td></tr><tr height="25" style="height: 18.75pt; mso-height-source: userset;"><td height="25" style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: windowtext; height: 18.75pt; background-color: transparent;"> ◈ 보험요율: 9%(기준소득월액)</td><td style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: windowtext; background-color: transparent;"> 14일 이내 가입신고</td><td style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: windowtext; background-color: transparent;"> 10만원 - 500만원의 과태료</td></tr><tr height="25" style="height: 18.75pt; mso-height-source: userset;"><td height="25" style="border: 0px windowtext; border-image: none; height: 18.75pt; background-color: transparent;">(사업주, 근로자 각각 4.5%)</td><td style="border-width: 0px 0.5pt; border-style: none solid; border-color: windowtext; background-color: transparent;"> 자격취득/상실신고 </td><td style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: windowtext; background-color: transparent;"> 5%, 10%, 15%의 가산금</td></tr><tr height="25" style="height: 18.75pt; mso-height-source: userset;"><td height="25" style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: windowtext; height: 18.75pt; background-color: transparent;">　</td><td style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: windowtext; background-color: transparent;"> 매월 10일 보험료 납부</td><td style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: windowtext; background-color: transparent;">　</td></tr></tbody></table>