직장가입자 등급별 표준보수월액 조견표

(2006. 1. 1 시행)                                                                                                        (단위 : 원)

등급	보수월액		표준보수 월액	보험료(4.48%)			등급	보수월액		표준보수 월액	보험료(4.48%)
	이상	미만		계	사용자	근로자		이상	미만		계	사용자	근로자
1	300,000미만		280,000	12,540	6,270	6,270	51	7,750,000	8,050,000	7,900,000	353,920	176,960	176,960
2	300,000	350,000	330,000	14,780	7,390	7,390	52	8,050,000	8,350,000	8,200,000	367,360	183,680	183,680
3	350,000	400,000	380,000	17,020	8,510	8,510	53	8,350,000	8,650,000	8,500,000	380,800	190,400	190,400
4	400,000	450,000	430,000	19,260	9,630	9,630	54	8,650,000	8,950,000	8,800,000	394,240	197,120	197,120
5	450,000	500,000	480,000	21,500	10,750	10,750	55	8,950,000	9,250,000	9,100,000	407,680	203,840	203,840
6	500,000	550,000	530,000	23,740	11,870	11,870	56	9,250,000	9,550,000	9,400,000	421,120	210,560	210,560
7	550,000	600,000	580,000	25,980	12,990	12,990	57	9,550,000	9,850,000	9,700,000	434,560	217,280	217,280
8	600,000	650,000	630,000	28,220	14,110	14,110	58	9,850,000	10,150,000	10,000,000	448,000	224,000	224,000
9	650,000	700,000	680,000	30,460	15,230	15,230	59	10,150,000	10,450,000	10,300,000	461,440	230,720	230,720
10	700,000	750,000	730,000	32,700	16,350	16,350	60	10,450,000	10,750,000	10,600,000	474,880	237,440	237,440
11	750,000	850,000	800,000	35,840	17,920	17,920	61	10,750,000	11,200,000	10,980,000	491,900	245,950	245,950
12	850,000	950,000	900,000	40,320	20,160	20,160	62	11,200,000	11,600,000	11,400,000	510,720	255,360	255,360
13	950,000	1,050,000	1,000,000	44,800	22,400	22,400	63	11,600,000	12,100,000	11,850,000	530,880	265,440	265,440
14	1,050,000	1,150,000	1,100,000	49,280	24,640	24,640	64	12,100,000	12,600,000	12,350,000	553,280	276,640	276,640
15	1,150,000	1,250,000	1,200,000	53,760	26,880	26,880	65	12,600,000	13,100,000	12,850,000	575,680	287,840	287,840
16	1,250,000	1,350,000	1,300,000	58,240	29,120	29,120	66	13,100,000	13,600,000	13,350,000	598,080	299,040	299,040
17	1,350,000	1,450,000	1,400,000	62,720	31,360	31,360	67	13,600,000	14,200,000	13,900,000	622,720	311,360	311,360
18	1,450,000	1,550,000	1,500,000	67,200	33,600	33,600	68	14,200,000	14,700,000	14,450,000	647,360	323,680	323,680
19	1,550,000	1,650,000	1,600,000	71,680	35,840	35,840	69	14,700,000	15,300,000	15,000,000	672,000	336,000	336,000
20	1,650,000	1,750,000	1,700,000	76,160	38,080	38,080	70	15,300,000	15,900,000	15,600,000	698,880	349,440	349,440
21	1,750,000	1,900,000	1,830,000	81,980	40,990	40,990	71	15,900,000	16,600,000	16,250,000	728,000	364,000	364,000
22	1,900,000	2,050,000	1,980,000	88,700	44,350	44,350	72	16,600,000	17,200,000	16,900,000	757,120	378,560	378,560
23	2,050,000	2,200,000	2,130,000	95,420	47,710	47,710	73	17,200,000	17,900,000	17,550,000	786,240	393,120	393,120
24	2,200,000	2,350,000	2,280,000	102,140	51,070	51,070	74	17,900,000	18,600,000	18,250,000	817,600	408,800	408,800
25	2,350,000	2,500,000	2,430,000	108,860	54,430	54,430	75	18,600,000	19,400,000	19,000,000	851,200	425,600	425,600
26	2,500,000	2,650,000	2,580,000	115,580	57,790	57,790	76	19,400,000	20,200,000	19,800,000	887,040	443,520	443,520
27	2,650,000	2,800,000	2,730,000	122,300	61,150	61,150	77	20,200,000	21,000,000	20,600,000	922,880	461,440	461,440
28	2,800,000	2,950,000	2,880,000	129,020	64,510	64,510	78	21,000,000	21,800,000	21,400,000	958,720	479,360	479,360
29	2,950,000	3,100,000	3,030,000	135,740	67,870	67,870	79	21,800,000	22,700,000	22,250,000	996,800	498,400	498,400
30	3,100,000	3,250,000	3,180,000	142,460	71,230	71,230	80	22,700,000	23,600,000	23,150,000	1,037,120	518,560	518,560
31	3,250,000	3,450,000	3,350,000	150,080	75,040	75,040	81	23,600,000	24,500,000	24,050,000	1,077,440	538,720	538,720
32	3,450,000	3,650,000	3,550,000	159,040	79,520	79,520	82	24,500,000	25,500,000	25,000,000	1,120,000	560,000	560,000
33	3,650,000	3,850,000	3,750,000	168,000	84,000	84,000	83	25,500,000	26,600,000	26,050,000	1,167,040	583,520	583,520
34	3,850,000	4,050,000	3,950,000	176,960	88,480	88,480	84	26,600,000	27,600,000	27,100,000	1,214,080	607,040	607,040
35	4,050,000	4,250,000	4,150,000	185,920	92,960	92,960	85	27,600,000	28,700,000	28,150,000	1,261,120	630,560	630,560
36	4,250,000	4,450,000	4,350,000	194,880	97,440	97,440	86	28,700,000	29,900,000	29,300,000	1,312,640	656,320	656,320
37	4,450,000	4,650,000	4,550,000	203,840	101,920	101,920	87	29,900,000	31,100,000	30,500,000	1,366,400	683,200	683,200
38	4,650,000	4,850,000	4,750,000	212,800	106,400	106,400	88	31,100,000	32,300,000	31,700,000	1,420,160	710,080	710,080
39	4,850,000	5,050,000	4,950,000	221,760	110,880	110,880	89	32,300,000	33,600,000	32,950,000	1,476,160	738,080	738,080
40	5,050,000	5,250,000	5,150,000	230,720	115,360	115,360	90	33,600,000	35,000,000	34,300,000	1,536,640	768,320	768,320
41	5,250,000	5,500,000	5,380,000	241,020	120,510	120,510	91	35,000,000	36,400,000	35,700,000	1,599,360	799,680	799,680
42	5,500,000	5,750,000	5,630,000	252,220	126,110	126,110	92	36,400,000	37,800,000	37,100,000	1,662,080	831,040	831,040
43	5,750,000	6,000,000	5,880,000	263,420	131,710	131,710	93	37,800,000	39,300,000	38,550,000	1,727,040	863,520	863,520
44	6,000,000	6,250,000	6,130,000	274,620	137,310	137,310	94	39,300,000	40,900,000	40,100,000	1,796,480	898,240	898,240
45	6,250,000	6,500,000	6,380,000	285,820	142,910	142,910	95	40,900,000	42,600,000	41,750,000	1,870,400	935,200	935,200
46	6,500,000	6,750,000	6,630,000	297,020	148,510	148,510	96	42,600,000	44,300,000	43,450,000	1,946,560	973,280	973,280
47	6,750,000	7,000,000	6,880,000	308,220	154,110	154,110	97	44,300,000	46,000,000	45,150,000	2,022,720	1,011,360	1,011,360
48	7,000,000	7,250,000	7,130,000	319,420	159,710	159,710	98	46,000,000	47,900,000	46,950,000	2,103,360	1,051,680	1,051,680
49	7,250,000	7,500,000	7,380,000	330,620	165,310	165,310	99	47,900,000	49,800,000	48,850,000	2,188,480	1,094,240	1,094,240
50	7,500,000	7,750,000	7,630,000	341,820	170,910	170,910	100	49,800,000이상		50,800,000	2,275,840	1,137,920	1,137,920

비고  1. 직장가입자가  2이상 적용사업장에서 보수를 받고 있는 경우에는 각 사업장에서 받고 있는 보수를 기준으로 각각 표준보수월액을 결정한다.

2. 위 등급별 표준보수월액에 따라 산정한 직장가입자의 보험료액을 법 제67조제1항의 규정에 의하여 직장가입자 및 사업주 등이 각각 부담하는 경우

그 금액에 10원미만의 단수가 있는 때에는 이를 계산하지 아니한다.