?2025년부터 변경되는 연말정산 관련 주요 내용 ·······························9
[ 국세기본법 ] ····················································································9
01. 세액공제액에 대한 경정청구 허용 ·······································9
02. 예외적 경정청구기간 합리화 ················································9

[ 소득세법 ] ······················································································10
01. 거소를 둔 경우(183일 이상) 거주자 판정기준 보완 ·········10
02. 거주자/비거주자 전환에 따른 과세기간 명확화 ···············10
03. 저축성보험차익 과세범위 합리화 ·······································10
04. 국외근로소득 비과세 대상 확대 ·········································11
05. 종업원 할인금액에 대한 근로소득 비과세 기준 신설 ······11
06. 종교인 비과세 자가운전보조금 적용범위 확대 ················11
07. 기업의 출산지원금 비과세 한도 폐지 ································11
08. 연금계좌 납입대상 확대 ·····················································12
09. 소득공제 기본공제대상자 나이 요건 명확화 ····················12
10. 장애인 추가공제 대상 명확화 및 증빙인정 범위 확대 ······12
11. 주택임차차입금 원리금 상환액 공제요건 합리화 ·············13
12. 장기주택저당차입금 비거치식 분할상환 방식 명확화 ········13
13. 자녀세액공제 금액 확대 ·····················································13
14. 고액 개인기부금 특별세액공제 한시 상향 종료 ···············14
15. 세액공제액이 산출세액보다 큰 경우 적용방법 보완 ··········14
16. 납세조합 조합원 세액공제 기한연장 및 공제율 축소 ········14

[ 조세특례제한법 ] ············································································15
01. 핵심인력 성과보상기금 소득세 감면 요건 완화 ···············15
02. 중소기업 취업자에 대한 소득세 감면 제외 업종 추가 ···· 15
03. 고향사랑기부금 세액공제 적용 한도 확대 ·························15
04. 주택청약종합저축 납입액 소득공제 적용대상 확대 ··········16
05. 혼인세액공제 신설 ······························································16
06. 혼인무효 시 혼인세액공제 가산세 등 ································16
07. 수영장·체력단련장 시설이용료 신용카드 소득공제 적용 확대 ·· 16

2025년 연말정산 Q&A ·····································································17
01. 비과세 - 자기차량 운전보조금 ···········································17
02. 비과세 - 실비변상적 급여 ·················································17
03. 비과세 - 국외근로소득 ·······················································18
04. 비과세 - 생산직 근로자의 연장근로 수당 등 ····················19
05. 비과세 - 식대 ·····································································21
06. 비과세 - 출산보육수당 ·······················································22
07. 비과세 - 학자금 ·································································22
08. 비과세 - 그 밖의 비과세 소득 ··········································23
09. 인적공제 - 연간소득금액 100만원 ····································23
10. 인적공제 - 직계존속 ··························································26
11. 인적공제 - 직계비속 ··························································26
12. 인적공제 - 형제자매 ··························································27
13. 추가공제 - 부녀자 공제 ·····················································27
14. (공적)연금보험료 공제 - 국민연금, 공무원연금 등 ···········27
15. 보험료 공제 - 건강보험, 고용보험, 노인장기요양보험 ······28
16. 주택자금 공제 - 주택임차차입금 원리금 상환액 ···············29
17. 주택자금 공제 - 장기주택저당차입금 이자 상환액 ···········30
18. 주택마련저축 납입액 소득공제 ···········································32
19. 신용카드 등 사용금액 소득공제 ·········································33
20. 중소기업 취업자에 대한 소득세 감면 ································35
21. 자녀세액공제 ······································································37
22. 연금계좌 세액공제 ······························································37
23. 보험료 세액공제 ·································································38
24. 의료비 세액공제 ·································································39
25. 교육비 세액공제 ·································································41
26. 기부금 세액공제 ·································································43
27. 월세 세액공제 ·····································································44

제1장· 근로소득 연말정산 (이론편) ·······································47

제1절 근로소득자의 연말정산 ····························································47
01. 연말정산 의의 ·····································································47
02. 연말정산 흐름 ·····································································48
03. 연말정산의무자 ···································································49
04. 연말정산의 시기 ·································································52
05. 연말정산 세액의 징수 및 환급 ··········································55
06. 근로소득원천징수영수증 작성 및 발급 ·······························57
07. 원천징수이행상황신고서 제출 및 세액납부 ························58
08. 연말정산 오류에 따른 가산세 ············································59
09. 지급명세서 제출 ·································································63
10. 간이지급명세서 제출 ··························································65
11. 기타의 세무서 제출서류 ···················································71
12. 비거주자의 연말정산 ··························································72

제2절 근로소득의 원천징수 ·······························································76
01. 근로소득 ·············································································76
02. 일용근로소득 ······································································84
03 비과세 근로소득 ··································································87
04. 조세특례제한법상 근로소득 특례 ·····································110
05. 근로소득의 수입금액 계산 ···············································113
06. 근로소득의 수입시기 (귀속시기) ······································114
07. 근로소득의 지급시기와 원천징수시기 ······························116
08. 근로소득 원천징수 세율 ···················································117
09. 근로소득 원천징수의무자 ·················································118

제2장· 근로소득 연말정산 (실전편) ·····································127

제1절 연말정산 사전준비 ································································127
01. 연말정산 사전준비 ····························································127
02. 연말정산 제출서류 ····························································131
03. 편리한 연말정산 ·······························································135
04. 연말정산 간소화 서비스 ···················································141

제3장· 연말정산 세액의 계산 ··············································151

01. 세액계산의 흐름 ·······························································152

제1절 소득공제 ···············································································153
01. 근로소득공제 ····································································153
02. 종합소득공제 ····································································154
03. 특별소득공제 ····································································160
04. 그 밖의 소득공제 ·····························································169
05. 소득공제 종합한도 ····························································181

제2절 세액과 감면 ··········································································182
01. 산출세액 ···········································································182
02. 종합소득 결정세액 ····························································183
03. 세액감면 ···········································································183

제3절 세액공제 ···············································································192
01. 근로소득ㆍ자녀ㆍ연금계좌 세액공제 ································192
02. 보험료ㆍ의료비ㆍ교육비ㆍ기부금 세액공제 ······················196
03. 이외 세액공제 ··································································208
04. 세액감면 및 세액공제의 한도 ··········································214

제4장· 근로소득자의 연말정산 후 4대보험 정산 ·················217
01. 개요 ··················································································217