2020년 최저임금 산입 상여금, 복리후생비는 얼마?

2020년 최저임금 산입 상여금, 복리후생비는 얼마? <img class="txc-emo" src="//i1.daumcdn.net/deco/contents/emoticon/things_14.gif?v=2" border="0">2019년 개정 최저임금법 시행으로 (2019.1.1)매월 지급되는 상여금과 복리후생비(교통비, 식대, 체력단련비 등)가최저임금 산입범위에 포함되었습니다. 2020년에는 20%를 초과하는 상여금과5%를 초과하는 복리후생비가 최저임금 산입범위에 포함됩니다.  2020년 주40시간 노동자 월 최저임금 1,791,616.3원을 기준으로상여금 20% = 358,324원(358,323.26원)을 초과하는 금액과복리후생비 5% = 89,581원(89,580.815원)을 초과하는 금액이 최저임금에 포함됩니다. <img class="txc-emo" src="//i1.daumcdn.net/deco/contents/emoticon/things_14.gif?v=2" border="0">이는 순차적으로 적용되다오는 2024년에는 상여금과 복리후생비 전액이최저임금 산입범위에 포함됩니다. [참고]<최저임금 산입범위에서 제외되는 비율> <table style="border: currentColor; border-image: none; border-collapse: collapse; table-layout: fixed; mso-table-overlap: never;"><tbody><tr><td valign="middle" style="border-width: medium 0.28pt 0.28pt medium; border-style: none solid solid none; border-color: currentColor rgb(0, 0, 0) rgb(0, 0, 0) currentColor; padding: 1.41pt 5.1pt; width: 66.59pt; height: 19.48pt;">연도</td><td valign="middle" style="border-width: medium 0.28pt 0.28pt; border-style: none solid solid; border-color: currentColor rgb(0, 0, 0) rgb(0, 0, 0); padding: 1.41pt 5.1pt; width: 49.61pt; height: 19.48pt;"><p class="0" style="text-align: center; letter-spacing: 0pt; font-size: 11pt; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-ascii-font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt;">2019</td><td valign="middle" style="border-width: medium 0.28pt 0.28pt; border-style: none solid solid; border-color: currentColor rgb(0, 0, 0) rgb(0, 0, 0); padding: 1.41pt 5.1pt; width: 49.61pt; height: 19.48pt;"><p class="0" style="text-align: center; letter-spacing: 0pt; font-size: 11pt; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-ascii-font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt;">2020</td><td valign="middle" style="border-width: medium 0.28pt 0.28pt; border-style: none solid solid; border-color: currentColor rgb(0, 0, 0) rgb(0, 0, 0); padding: 1.41pt 5.1pt; width: 49.61pt; height: 19.48pt;"><p class="0" style="text-align: center; letter-spacing: 0pt; font-size: 11pt; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-ascii-font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt;">2021</td><td valign="middle" style="border-width: medium 0.28pt 0.28pt; border-style: none solid solid; border-color: currentColor rgb(0, 0, 0) rgb(0, 0, 0); padding: 1.41pt 5.1pt; width: 49.61pt; height: 19.48pt;"><p class="0" style="text-align: center; letter-spacing: 0pt; font-size: 11pt; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-ascii-font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt;">2022</td><td valign="middle" style="border-width: medium 0.28pt 0.28pt; border-style: none solid solid; border-color: currentColor rgb(0, 0, 0) rgb(0, 0, 0); padding: 1.41pt 5.1pt; width: 49.61pt; height: 19.48pt;"><p class="0" style="text-align: center; letter-spacing: 0pt; font-size: 11pt; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-ascii-font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt;">2023</td><td valign="middle" style="border-width: medium medium 0.28pt 0.28pt; border-style: none none solid solid; border-color: currentColor currentColor rgb(0, 0, 0) rgb(0, 0, 0); padding: 1.41pt 5.1pt; width: 49.61pt; height: 19.48pt;"><p class="0" style="text-align: center; letter-spacing: 0pt; font-size: 11pt; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-ascii-font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt;">2024</td></tr><tr><td valign="middle" style="border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; padding: 1.41pt 5.1pt; width: 66.59pt; height: 19.48pt;">상여금</td><td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 49.61pt; height: 19.48pt;"><p class="0" style="text-align: center; letter-spacing: 0pt; font-size: 11pt; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-ascii-font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt;">25%</td><td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 49.61pt; height: 19.48pt;"><p class="0" style="text-align: center; letter-spacing: 0pt; font-size: 11pt; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-ascii-font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt;">20%</td><td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 49.61pt; height: 19.48pt;"><p class="0" style="text-align: center; letter-spacing: 0pt; font-size: 11pt; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-ascii-font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt;">15%</td><td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 49.61pt; height: 19.48pt;"><p class="0" style="text-align: center; letter-spacing: 0pt; font-size: 11pt; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-ascii-font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt;">10%</td><td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 49.61pt; height: 19.48pt;"><p class="0" style="text-align: center; letter-spacing: 0pt; font-size: 11pt; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-ascii-font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt;">5%</td><td valign="middle" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); padding: 1.41pt 5.1pt; width: 49.61pt; height: 19.48pt;"><p class="0" style="text-align: center; letter-spacing: 0pt; font-size: 11pt; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-ascii-font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt;">0%</td></tr><tr><td valign="middle" style="border-width: 0.28pt 0.28pt medium medium; border-style: solid solid none none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) currentColor currentColor; padding: 1.41pt 5.1pt; width: 66.59pt; height: 19.48pt;">복리후생비</td><td valign="middle" style="border-width: 0.28pt 0.28pt medium; border-style: solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) currentColor; padding: 1.41pt 5.1pt; width: 49.61pt; height: 19.48pt;"><p class="0" style="text-align: center; letter-spacing: 0pt; font-size: 11pt; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-ascii-font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt;">7%</td><td valign="middle" style="border-width: 0.28pt 0.28pt medium; border-style: solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) currentColor; padding: 1.41pt 5.1pt; width: 49.61pt; height: 19.48pt;"><p class="0" style="text-align: center; letter-spacing: 0pt; font-size: 11pt; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-ascii-font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt;">5%</td><td valign="middle" style="border-width: 0.28pt 0.28pt medium; border-style: solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) currentColor; padding: 1.41pt 5.1pt; width: 49.61pt; height: 19.48pt;"><p class="0" style="text-align: center; letter-spacing: 0pt; font-size: 11pt; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-ascii-font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt;">3%</td><td valign="middle" style="border-width: 0.28pt 0.28pt medium; border-style: solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) currentColor; padding: 1.41pt 5.1pt; width: 49.61pt; height: 19.48pt;"><p class="0" style="text-align: center; letter-spacing: 0pt; font-size: 11pt; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-ascii-font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt;">2%</td><td valign="middle" style="border-width: 0.28pt 0.28pt medium; border-style: solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) currentColor; padding: 1.41pt 5.1pt; width: 49.61pt; height: 19.48pt;"><p class="0" style="text-align: center; letter-spacing: 0pt; font-size: 11pt; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-ascii-font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt;">1%</td><td valign="middle" style="border-width: 0.28pt medium medium 0.28pt; border-style: solid none none solid; border-color: rgb(0, 0, 0) currentColor currentColor rgb(0, 0, 0); padding: 1.41pt 5.1pt; width: 49.61pt; height: 19.48pt;"><p class="0" style="text-align: center; letter-spacing: 0pt; font-size: 11pt; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-ascii-font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt;">0%</td></tr></tbody></table> <img class="txc-emo" src="//i1.daumcdn.net/deco/contents/emoticon/things_14.gif?v=2" border="0">예를 들어 최저임금을 받는 주40시간 노동자가기존에 기본급 1,750,000원 /  상여금 400,000원 / 교통비 100,000원 / 식대 100,000원해서 2019년에 총 2,350,000원을 월급으로 받았다면, 2020년에는 기본급을 삭감해도 상여금 초과분 41,676원복리후생비 초과분 110,419원을 포함하여 최저임금보다 높으면최저임금 위반이 아니게 됩니다.(1,650,000원+41,676+110,419= 1,802,095원. 최저임금보다 높음)이 노동자는 삭감된 기본급 1,650,000원 / 상여금 400,000원 / 교통비 100,000원 / 식대 100,000원해서 2020년에 총 2,250,000원을 받았습니다. 상여금과 복리후생비가 최저임금에 포함되지 않았다면이 노동자는 적어도, 기본급 1,800,000원 / 상여금 400,000원 / 교통비 100,000원 / 식대 100,000원해서 원래는 2020년에 총 2,400,000원을 받았을 것입니다. <img class="txc-emo" src="//i1.daumcdn.net/deco/contents/emoticon/things_14.gif?v=2" border="0">최저임금 산입범위에 상여금과 복리후생비를 포함하는 법 개정으로해마다 최저임금이 올라도 오히려 임금은 삭감되는 효과가 발생하기도 합니다.2024년에는 이 노동자의 월급은 얼마가 될까요?