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근로장려금은 근로소득, 사업소득 또는 종교인소득이 있는 가구가 신청할 경우 근로소득, 사업소득 또는 종교인소득에 따라 산정한 근로장려금과 부양자녀수에 따라 산정한 자녀장려금을 지급하는 제도입니다.

 

한국 국세청은 2023년 하반기 근로장려금 신청 안내를 발표했습니다. 상반기에 이미 근로장려금을 받았다면 하반기분도 신청하지 않아도 된다는데, 2023년 6월에 정산 심사해 지급 결과를 안내할 예정입니다.

근로장려금 반기신청·지급제도는 반기별 소득파악이 가능한 근로소득자에 한하여 당해연도 소득을 기준으로 반기별로 신청·지급할 수 있도록 2019년부터 시행되고 있습니다. 지난해 2022년 근로장려금 정기신청기간은 5월1일~31일까지로, 올해도 마찬가지로 같은 기간일 가능성이 큽니다.

 

지원 대상은 전년도 부부합산 연간 총소득이 가구 유형에 따라 정한 기총소득기준금액 미만인 근로소득, 사업소득 또는 종교인소득이 있는 가구입니다. 소득요건은 다음과 같습니다.

• 단독가구 : 2,200만 원 미만
• 홑벌이 가구 : 3,200만 원 미만
• 맞벌이 가구 : 3,800만 원 미만

재산 요건은 전년도 6월 1일 현재, 가구원 전체의 재산 합계액이 2억4천만 원 미만일 경우 지원 대상이 됩니다.

 

지원대상은 근로소득, 사업소득 또는 종교인소득이 있는 가구로써, 전년도 부부합산 연간 총소득이 가구 유형에 따라 정한 기총소득기준금액 미만일 경우 지원됩니다. 또한, 전년도 6월 1일 현재, 가구원 전체의 재산 합계액이 2억4천만 원 미만일 것, 가구원 중 부양자녀와 직계존속 중 동일주소 거주 중증장애인은 연령 제한 없이 지원됩니다.

 

지원 대상은 다음 중 하나 이상을 만족하는 가구입니다.

• 단독가구 : 배우자, 부양자녀, 70세 이상 직계존속이 모두 없는 가구
• 홑벌이 가구 : 배우자 또는 부양자녀 또는 70세 이상 직계존속이 있는 가구(배우자가 있는 경우에는 신청인 또는 배우자의 총급여액 등이 300만 원 미만이어야 함)
• 맞벌이 가구 : 신청인과 배우자 각각의 총급여액 등이 300만 원 이상인 가구

단, 부양자녀 및 직계존속 중 동일주소 거주 중증장애인은 연령 제한이 없습니다.

 

근로장려금 지원내용은 전년도 연간 부부합산 총 급여액 등(사업소득과 근로소득의 합계)에 따라 근로장려금은 다음과 같습니다.

• 단독가구 최대 165만 원
• 홑벌이 가구 최대 285만 원
• 맞벌이 가구 최대 330만 원 지급

자녀 장려금은 다음과 같습니다.

• 홑벌이 가구 부양자녀 1명 당 최대 80만 원
• 맞벌이 가구 부양자녀 1명 당 최대 80만 원 지급

 

위 요건을 모두 충족하는 경우에도 아래 유형에 해당하는 경우 근로장려금을 신청할 수 없습니다.

• 전년도 12.31.현재 대한민국 국적을 보유하지 아니한 자 (대한민국 국적을 보유한 자와 혼인한 자, 대한민국 국적의 부양자녀가 있는 자는 신청 가능)
• 전년도 중 다른 거주자의 부양자녀인 자
• 전문직 사업을 영위하는 자(그 배우자 포함)

 

근로장려금 신청 방법은 국세청 홈택스, 정부24, 보조금24 홈페이지를 통해 신청할 수 있습니다. 반기별 신청의 경우에는 기한 경과 후에는 신청할 수 없으니, 신청 기간 내에 신청하도록 합니다.

이와 같은 근로장려금 지원 제도는 근로자의 생활안정과 경제활동의 촉진에 기여하는 역할을 하고 있으며, 근로자의 급여 증가와 소비 증대에도 도움을 줄 것으로 기대됩니다.