■ 조세특례제한법 시행령 [별표 11] <개정 2023. 2. 28.>
근로장려금 산정표(제100조의6제5항 관련)
(단위: 원)
총급여액 등			가구원 구성에 따른 근로장려금
이상	미만		단독가구		홑벌이 가구		맞벌이 가구
40,000	70,000		29,000		29,000		해당 없음
70,000	100,000		42,000		42,000		해당 없음
100,000	200,000		83,000		83,000		해당 없음
200,000	300,000		124,000		124,000		해당 없음
300,000	400,000		165,000		165,000		해당 없음
400,000	500,000		207,000		207,000		해당 없음
500,000	600,000		248,000		248,000		해당 없음
600,000	700,000		289,000		289,000		해당 없음
700,000	800,000		330,000		330,000		해당 없음
800,000	900,000		372,000		372,000		해당 없음
900,000	1,000,000		413,000		413,000		해당 없음
1,000,000	1,100,000		454,000		454,000		해당 없음
1,100,000	1,200,000		495,000		495,000		해당 없음
1,200,000	1,300,000		537,000		537,000		해당 없음
1,300,000	1,400,000		578,000		578,000		해당 없음
1,400,000	1,500,000		619,000		619,000		해당 없음
1,500,000	1,600,000		660,000		660,000		해당 없음
1,600,000	1,700,000		702,000		702,000		해당 없음
1,700,000	1,800,000		743,000		743,000		해당 없음
1,800,000	1,900,000		784,000		784,000		해당 없음
1,900,000	2,000,000		825,000		825,000		해당 없음
2,000,000	2,100,000		867,000		867,000		해당 없음
2,100,000	2,200,000		908,000		908,000		해당 없음
2,200,000	2,300,000		949,000		949,000		해당 없음
2,300,000	2,400,000		990,000		990,000		해당 없음
2,400,000	2,500,000		1,032,000		1,032,000		해당 없음
2,500,000	2,600,000		1,073,000		1,073,000		해당 없음
2,600,000	2,700,000		1,114,000		1,114,000		해당 없음
2,700,000	2,800,000		1,155,000		1,155,000		해당 없음
2,800,000	2,900,000		1,197,000		1,197,000		해당 없음
2,900,000	3,000,000		1,238,000		1,238,000		해당 없음
3,000,000	3,100,000		1,279,000		1,279,000		해당 없음
3,100,000	3,200,000		1,320,000		1,320,000		해당 없음
3,200,000	3,300,000		1,362,000		1,362,000		해당 없음
3,300,000	3,400,000		1,403,000		1,403,000		해당 없음
3,400,000	3,500,000		1,444,000		1,444,000		해당 없음
3,500,000	3,600,000		1,485,000		1,485,000		해당 없음
3,600,000	3,700,000		1,527,000		1,527,000		해당 없음
3,700,000	3,800,000		1,568,000		1,568,000		해당 없음
3,800,000	3,900,000		1,609,000		1,609,000		해당 없음
3,900,000	4,000,000		1,650,000		1,650,000		해당 없음
4,000,000	4,100,000		1,650,000		1,670,000		해당 없음
4,100,000	4,200,000		1,650,000		1,710,000		해당 없음
4,200,000	4,300,000		1,650,000		1,751,000		해당 없음
4,300,000	4,400,000		1,650,000		1,792,000		해당 없음
4,400,000	4,500,000		1,650,000		1,833,000		해당 없음
4,500,000	4,600,000		1,650,000		1,873,000		해당 없음
4,600,000	4,700,000		1,650,000		1,914,000		해당 없음
4,700,000	4,800,000		1,650,000		1,955,000		해당 없음
4,800,000	4,900,000		1,650,000		1,995,000		해당 없음
4,900,000	5,000,000		1,650,000		2,036,000		해당 없음
5,000,000	5,100,000		1,650,000		2,077,000		해당 없음
5,100,000	5,200,000		1,650,000		2,118,000		해당 없음
5,200,000	5,300,000		1,650,000		2,158,000		해당 없음
5,300,000	5,400,000		1,650,000		2,199,000		해당 없음
5,400,000	5,500,000		1,650,000		2,240,000		해당 없음
5,500,000	5,600,000		1,650,000		2,280,000		해당 없음
5,600,000	5,700,000		1,650,000		2,321,000		해당 없음
5,700,000	5,800,000		1,650,000		2,362,000		해당 없음
5,800,000	5,900,000		1,650,000		2,403,000		해당 없음
5,900,000	6,000,000		1,650,000		2,443,000		해당 없음
6,000,000	6,100,000		1,650,000		2,484,000		2,517,000
6,100,000	6,200,000		1,650,000		2,525,000		2,558,000
6,200,000	6,300,000		1,650,000		2,565,000		2,599,000
6,300,000	6,400,000		1,650,000		2,606,000		2,640,000
6,400,000	6,500,000		1,650,000		2,647,000		2,682,000
6,500,000	6,600,000		1,650,000		2,688,000		2,723,000
6,600,000	6,700,000		1,650,000		2,728,000		2,764,000
6,700,000	6,800,000		1,650,000		2,769,000		2,805,000
6,800,000	6,900,000		1,650,000		2,810,000		2,847,000
6,900,000	7,000,000		1,650,000		2,850,000		2,888,000
7,000,000	7,100,000		1,650,000		2,850,000		2,929,000
7,100,000	7,200,000		1,650,000		2,850,000		2,970,000
7,200,000	7,300,000		1,650,000		2,850,000		3,012,000
7,300,000	7,400,000		1,650,000		2,850,000		3,053,000
7,400,000	7,500,000		1,650,000		2,850,000		3,094,000
7,500,000	7,600,000		1,650,000		2,850,000		3,135,000
7,600,000	7,700,000		1,650,000		2,850,000		3,177,000
7,700,000	7,800,000		1,650,000		2,850,000		3,218,000
7,800,000	7,900,000		1,650,000		2,850,000		3,259,000
7,900,000	8,000,000		1,650,000		2,850,000		3,300,000
8,000,000	8,100,000		1,650,000		2,850,000		3,300,000
8,100,000	8,200,000		1,650,000		2,850,000		3,300,000
8,200,000	8,300,000		1,650,000		2,850,000		3,300,000
8,300,000	8,400,000		1,650,000		2,850,000		3,300,000
8,400,000	8,500,000		1,650,000		2,850,000		3,300,000
8,500,000	8,600,000		1,650,000		2,850,000		3,300,000
8,600,000	8,700,000		1,650,000		2,850,000		3,300,000
8,700,000	8,800,000		1,650,000		2,850,000		3,300,000
8,800,000	8,900,000		1,650,000		2,850,000		3,300,000
8,900,000	9,000,000		1,650,000		2,850,000		3,300,000
9,000,000	9,100,000		1,650,000		2,850,000		3,300,000
9,100,000	9,200,000		1,638,000		2,850,000		3,300,000
9,200,000	9,300,000		1,625,000		2,850,000		3,300,000
9,300,000	9,400,000		1,612,000		2,850,000		3,300,000
9,400,000	9,500,000		1,600,000		2,850,000		3,300,000
9,500,000	9,600,000		1,587,000		2,850,000		3,300,000
9,600,000	9,700,000		1,574,000		2,850,000		3,300,000
9,700,000	9,800,000		1,562,000		2,850,000		3,300,000
9,800,000	9,900,000		1,549,000		2,850,000		3,300,000
9,900,000	10,000,000		1,536,000		2,850,000		3,300,000
10,000,000	10,100,000		1,524,000		2,850,000		3,300,000
10,100,000	10,200,000		1,511,000		2,850,000		3,300,000
10,200,000	10,300,000		1,498,000		2,850,000		3,300,000
10,300,000	10,400,000		1,485,000		2,850,000		3,300,000
10,400,000	10,500,000		1,473,000		2,850,000		3,300,000
10,500,000	10,600,000		1,460,000		2,850,000		3,300,000
10,600,000	10,700,000		1,447,000		2,850,000		3,300,000
10,700,000	10,800,000		1,435,000		2,850,000		3,300,000
10,800,000	10,900,000		1,422,000		2,850,000		3,300,000
10,900,000	11,000,000		1,409,000		2,850,000		3,300,000
11,000,000	11,100,000		1,397,000		2,850,000		3,300,000
11,100,000	11,200,000		1,384,000		2,850,000		3,300,000
11,200,000	11,300,000		1,371,000		2,850,000		3,300,000
11,300,000	11,400,000		1,359,000		2,850,000		3,300,000
11,400,000	11,500,000		1,346,000		2,850,000		3,300,000
11,500,000	11,600,000		1,333,000		2,850,000		3,300,000
11,600,000	11,700,000		1,320,000		2,850,000		3,300,000
11,700,000	11,800,000		1,308,000		2,850,000		3,300,000
11,800,000	11,900,000		1,295,000		2,850,000		3,300,000
11,900,000	12,000,000		1,282,000		2,850,000		3,300,000
12,000,000	12,100,000		1,270,000		2,850,000		3,300,000
12,100,000	12,200,000		1,257,000		2,850,000		3,300,000
12,200,000	12,300,000		1,244,000		2,850,000		3,300,000
12,300,000	12,400,000		1,232,000		2,850,000		3,300,000
12,400,000	12,500,000		1,219,000		2,850,000		3,300,000
12,500,000	12,600,000		1,206,000		2,850,000		3,300,000
12,600,000	12,700,000		1,194,000		2,850,000		3,300,000
12,700,000	12,800,000		1,181,000		2,850,000		3,300,000
12,800,000	12,900,000		1,168,000		2,850,000		3,300,000
12,900,000	13,000,000		1,155,000		2,850,000		3,300,000
13,000,000	13,100,000		1,143,000		2,850,000		3,300,000
13,100,000	13,200,000		1,130,000		2,850,000		3,300,000
13,200,000	13,300,000		1,117,000		2,850,000		3,300,000
13,300,000	13,400,000		1,105,000		2,850,000		3,300,000
13,400,000	13,500,000		1,092,000		2,850,000		3,300,000
13,500,000	13,600,000		1,079,000		2,850,000		3,300,000
13,600,000	13,700,000		1,067,000		2,850,000		3,300,000
13,700,000	13,800,000		1,054,000		2,850,000		3,300,000
13,800,000	13,900,000		1,041,000		2,850,000		3,300,000
13,900,000	14,000,000		1,029,000		2,850,000		3,300,000
14,000,000	14,100,000		1,016,000		2,850,000		3,300,000
14,100,000	14,200,000		1,003,000		2,835,000		3,300,000
14,200,000	14,300,000		990,000		2,819,000		3,300,000
14,300,000	14,400,000		978,000		2,803,000		3,300,000
14,400,000	14,500,000		965,000		2,787,000		3,300,000
14,500,000	14,600,000		952,000		2,771,000		3,300,000
14,600,000	14,700,000		940,000		2,755,000		3,300,000
14,700,000	14,800,000		927,000		2,740,000		3,300,000
14,800,000	14,900,000		914,000		2,724,000		3,300,000
14,900,000	15,000,000		902,000		2,708,000		3,300,000
15,000,000	15,100,000		889,000		2,692,000		3,300,000
15,100,000	15,200,000		876,000		2,676,000		3,300,000
15,200,000	15,300,000		864,000		2,660,000		3,300,000
15,300,000	15,400,000		851,000		2,645,000		3,300,000
15,400,000	15,500,000		838,000		2,629,000		3,300,000
15,500,000	15,600,000		825,000		2,613,000		3,300,000
15,600,000	15,700,000		813,000		2,597,000		3,300,000
15,700,000	15,800,000		800,000		2,581,000		3,300,000
15,800,000	15,900,000		787,000		2,565,000		3,300,000
15,900,000	16,000,000		775,000		2,550,000		3,300,000
16,000,000	16,100,000		762,000		2,534,000		3,300,000
16,100,000	16,200,000		749,000		2,518,000		3,300,000
16,200,000	16,300,000		737,000		2,502,000		3,300,000
16,300,000	16,400,000		724,000		2,486,000		3,300,000
16,400,000	16,500,000		711,000		2,470,000		3,300,000
16,500,000	16,600,000		699,000		2,455,000		3,300,000
16,600,000	16,700,000		686,000		2,439,000		3,300,000
16,700,000	16,800,000		673,000		2,423,000		3,300,000
16,800,000	16,900,000		660,000		2,407,000		3,300,000
16,900,000	17,000,000		648,000		2,391,000		3,300,000
17,000,000	17,100,000		635,000		2,375,000		3,300,000
17,100,000	17,200,000		622,000		2,360,000		3,285,000
17,200,000	17,300,000		610,000		2,344,000		3,269,000
17,300,000	17,400,000		597,000		2,328,000		3,253,000
17,400,000	17,500,000		584,000		2,312,000		3,238,000
17,500,000	17,600,000		572,000		2,296,000		3,222,000
17,600,000	17,700,000		559,000		2,280,000		3,206,000
17,700,000	17,800,000		546,000		2,265,000		3,190,000
17,800,000	17,900,000		534,000		2,249,000		3,175,000
17,900,000	18,000,000		521,000		2,233,000		3,159,000
18,000,000	18,100,000		508,000		2,217,000		3,143,000
18,100,000	18,200,000		495,000		2,201,000		3,128,000
18,200,000	18,300,000		483,000		2,185,000		3,112,000
18,300,000	18,400,000		470,000		2,170,000		3,096,000
18,400,000	18,500,000		457,000		2,154,000		3,080,000
18,500,000	18,600,000		445,000		2,138,000		3,065,000
18,600,000	18,700,000		432,000		2,122,000		3,049,000
18,700,000	18,800,000		419,000		2,106,000		3,033,000
18,800,000	18,900,000		407,000		2,090,000		3,018,000
18,900,000	19,000,000		394,000		2,075,000		3,002,000
19,000,000	19,100,000		381,000		2,059,000		2,986,000
19,100,000	19,200,000		369,000		2,043,000		2,970,000
19,200,000	19,300,000		356,000		2,027,000		2,955,000
19,300,000	19,400,000		343,000		2,011,000		2,939,000
19,400,000	19,500,000		330,000		1,995,000		2,923,000
19,500,000	19,600,000		318,000		1,980,000		2,908,000
19,600,000	19,700,000		305,000		1,964,000		2,892,000
19,700,000	19,800,000		292,000		1,948,000		2,876,000
19,800,000	19,900,000		280,000		1,932,000		2,860,000
19,900,000	20,000,000		267,000		1,916,000		2,845,000
20,000,000	20,100,000		254,000		1,900,000		2,829,000
20,100,000	20,200,000		242,000		1,885,000		2,813,000
20,200,000	20,300,000		229,000		1,869,000		2,798,000
20,300,000	20,400,000		216,000		1,853,000		2,782,000
20,400,000	20,500,000		204,000		1,837,000		2,766,000
20,500,000	20,600,000		191,000		1,821,000		2,750,000
20,600,000	20,700,000		178,000		1,805,000		2,735,000
20,700,000	20,800,000		165,000		1,790,000		2,719,000
20,800,000	20,900,000		153,000		1,774,000		2,703,000
20,900,000	21,000,000		140,000		1,758,000		2,688,000
21,000,000	21,100,000		127,000		1,742,000		2,672,000
21,100,000	21,200,000		115,000		1,726,000		2,656,000
21,200,000	21,300,000		102,000		1,710,000		2,640,000
21,300,000	21,400,000		89,000		1,695,000		2,625,000
21,400,000	21,500,000		77,000		1,679,000		2,609,000
21,500,000	21,600,000		64,000		1,663,000		2,593,000
21,600,000	21,700,000		51,000		1,647,000		2,578,000
21,700,000	21,770,000		39,000		1,631,000		2,562,000
21,770,000	21,800,000		30,000		1,631,000		2,562,000
21,800,000	21,881,900		26,000		1,615,000		2,546,000
21,881,900	21,900,000		-		1,615,000		2,546,000
21,900,000	22,000,000		-		1,600,000		2,530,000
22,000,000	22,100,000		-		1,584,000		2,515,000
22,100,000	22,200,000		-		1,568,000		2,499,000
22,200,000	22,300,000		-		1,552,000		2,483,000
22,300,000	22,400,000		-		1,536,000		2,468,000
22,400,000	22,500,000		-		1,520,000		2,452,000
22,500,000	22,600,000		-		1,505,000		2,436,000
22,600,000	22,700,000		-		1,489,000		2,420,000
22,700,000	22,800,000		-		1,473,000		2,405,000
22,800,000	22,900,000		-		1,457,000		2,389,000
22,900,000	23,000,000		-		1,441,000		2,373,000
23,000,000	23,100,000		-		1,425,000		2,358,000
23,100,000	23,200,000		-		1,410,000		2,342,000
23,200,000	23,300,000		-		1,394,000		2,326,000
23,300,000	23,400,000		-		1,378,000		2,310,000
23,400,000	23,500,000		-		1,362,000		2,295,000
23,500,000	23,600,000		-		1,346,000		2,279,000
23,600,000	23,700,000		-		1,330,000		2,263,000
23,700,000	23,800,000		-		1,315,000		2,248,000
23,800,000	23,900,000		-		1,299,000		2,232,000
23,900,000	24,000,000		-		1,283,000		2,216,000
24,000,000	24,100,000		-		1,267,000		2,200,000
24,100,000	24,200,000		-		1,251,000		2,185,000
24,200,000	24,300,000		-		1,235,000		2,169,000
24,300,000	24,400,000		-		1,220,000		2,153,000
24,400,000	24,500,000		-		1,204,000		2,138,000
24,500,000	24,600,000		-		1,188,000		2,122,000
24,600,000	24,700,000		-		1,172,000		2,106,000
24,700,000	24,800,000		-		1,156,000		2,090,000
24,800,000	24,900,000		-		1,140,000		2,075,000
24,900,000	25,000,000		-		1,125,000		2,059,000
25,000,000	25,100,000		-		1,109,000		2,043,000
25,100,000	25,200,000		-		1,093,000		2,028,000
25,200,000	25,300,000		-		1,077,000		2,012,000
25,300,000	25,400,000		-		1,061,000		1,996,000
25,400,000	25,500,000		-		1,045,000		1,980,000
25,500,000	25,600,000		-		1,030,000		1,965,000
25,600,000	25,700,000		-		1,014,000		1,949,000
25,700,000	25,800,000		-		998,000		1,933,000
25,800,000	25,900,000		-		982,000		1,918,000
25,900,000	26,000,000		-		966,000		1,902,000
26,000,000	26,100,000		-		950,000		1,886,000
26,100,000	26,200,000		-		935,000		1,870,000
26,200,000	26,300,000		-		919,000		1,855,000
26,300,000	26,400,000		-		903,000		1,839,000
26,400,000	26,500,000		-		887,000		1,823,000
26,500,000	26,600,000		-		871,000		1,808,000
26,600,000	26,700,000		-		855,000		1,792,000
26,700,000	26,800,000		-		840,000		1,776,000
26,800,000	26,900,000		-		824,000		1,760,000
26,900,000	27,000,000		-		808,000		1,745,000
27,000,000	27,100,000		-		792,000		1,729,000
27,100,000	27,200,000		-		776,000		1,713,000
27,200,000	27,300,000		-		760,000		1,698,000
27,300,000	27,400,000		-		745,000		1,682,000
27,400,000	27,500,000		-		729,000		1,666,000
27,500,000	27,600,000		-		713,000		1,650,000
27,600,000	27,700,000		-		697,000		1,635,000
27,700,000	27,800,000		-		681,000		1,619,000
27,800,000	27,900,000		-		665,000		1,603,000
27,900,000	28,000,000		-		650,000		1,588,000
28,000,000	28,100,000		-		634,000		1,572,000
28,100,000	28,200,000		-		618,000		1,556,000
28,200,000	28,300,000		-		602,000		1,540,000
28,300,000	28,400,000		-		586,000		1,525,000
28,400,000	28,500,000		-		570,000		1,509,000
28,500,000	28,600,000		-		555,000		1,493,000
28,600,000	28,700,000		-		539,000		1,478,000
28,700,000	28,800,000		-		523,000		1,462,000
28,800,000	28,900,000		-		507,000		1,446,000
28,900,000	29,000,000		-		491,000		1,430,000
29,000,000	29,100,000		-		475,000		1,415,000
29,100,000	29,200,000		-		460,000		1,399,000
29,200,000	29,300,000		-		444,000		1,383,000
29,300,000	29,400,000		-		428,000		1,368,000
29,400,000	29,500,000		-		412,000		1,352,000
29,500,000	29,600,000		-		396,000		1,336,000
29,600,000	29,700,000		-		380,000		1,320,000
29,700,000	29,800,000		-		365,000		1,305,000
29,800,000	29,900,000		-		349,000		1,289,000
29,900,000	30,000,000		-		333,000		1,273,000
30,000,000	30,100,000		-		317,000		1,258,000
30,100,000	30,200,000		-		301,000		1,242,000
30,200,000	30,300,000		-		285,000		1,226,000
30,300,000	30,400,000		-		270,000		1,210,000
30,400,000	30,500,000		-		254,000		1,195,000
30,500,000	30,600,000		-		238,000		1,179,000
30,600,000	30,700,000		-		222,000		1,163,000
30,700,000	30,800,000		-		206,000		1,148,000
30,800,000	30,900,000		-		190,000		1,132,000
30,900,000	31,000,000		-		175,000		1,116,000
31,000,000	31,100,000		-		159,000		1,100,000
31,100,000	31,200,000		-		143,000		1,085,000
31,200,000	31,300,000		-		127,000		1,069,000
31,300,000	31,400,000		-		111,000		1,053,000
31,400,000	31,500,000		-		95,000		1,038,000
31,500,000	31,600,000		-		80,000		1,022,000
31,600,000	31,700,000		-		64,000		1,006,000
31,700,000	31,800,000		-		48,000		990,000
31,800,000	31,810,600		-		32,000		975,000
31,810,600	31,900,000		-		30,000		975,000
31,900,000	31,905,300		-		16,000		959,000
31,905,300	32,000,000		-		-		959,000
32,000,000	32,100,000		-		-		943,000
32,100,000	32,200,000		-		-		928,000
32,200,000	32,300,000		-		-		912,000
32,300,000	32,400,000		-		-		896,000
32,400,000	32,500,000		-		-		880,000
32,500,000	32,600,000		-		-		865,000
32,600,000	32,700,000		-		-		849,000
32,700,000	32,800,000		-		-		833,000
32,800,000	32,900,000		-		-		818,000
32,900,000	33,000,000		-		-		802,000
33,000,000	33,100,000		-		-		786,000
33,100,000	33,200,000		-		-		770,000
33,200,000	33,300,000		-		-		755,000
33,300,000	33,400,000		-		-		739,000
33,400,000	33,500,000		-		-		723,000
33,500,000	33,600,000		-		-		708,000
33,600,000	33,700,000		-		-		692,000
33,700,000	33,800,000		-		-		676,000
33,800,000	33,900,000		-		-		660,000
33,900,000	34,000,000		-		-		645,000
34,000,000	34,100,000		-		-		629,000
34,100,000	34,200,000		-		-		613,000
34,200,000	34,300,000		-		-		598,000
34,300,000	34,400,000		-		-		582,000
34,400,000	34,500,000		-		-		566,000
34,500,000	34,600,000		-		-		550,000
34,600,000	34,700,000		-		-		535,000
34,700,000	34,800,000		-		-		519,000
34,800,000	34,900,000		-		-		503,000
34,900,000	35,000,000		-		-		488,000
35,000,000	35,100,000		-		-		472,000
35,100,000	35,200,000		-		-		456,000
35,200,000	35,300,000		-		-		440,000
35,300,000	35,400,000		-		-		425,000
35,400,000	35,500,000		-		-		409,000
35,500,000	35,600,000		-		-		393,000
35,600,000	35,700,000		-		-		378,000
35,700,000	35,800,000		-		-		362,000
35,800,000	35,900,000		-		-		346,000
35,900,000	36,000,000		-		-		330,000
36,000,000	36,100,000		-		-		315,000
36,100,000	36,200,000		-		-		299,000
36,200,000	36,300,000		-		-		283,000
36,300,000	36,400,000		-		-		268,000
36,400,000	36,500,000		-		-		252,000
36,500,000	36,600,000		-		-		236,000
36,600,000	36,700,000		-		-		220,000
36,700,000	36,800,000		-		-		205,000
36,800,000	36,900,000		-		-		189,000
36,900,000	37,000,000		-		-		173,000
37,000,000	37,100,000		-		-		158,000
37,100,000	37,200,000		-		-		142,000
37,200,000	37,300,000		-		-		126,000
37,300,000	37,400,000		-		-		110,000
37,400,000	37,500,000		-		-		95,000
37,500,000	37,600,000		-		-		79,000
37,600,000	37,700,000		-		-		63,000
37,700,000	37,800,000		-		-		48,000
37,800,000	37,900,000		-		-		32,000
37,900,000	37,904,600		-		-		16,000
37,904,600	38,000,000		-		-		-
비고 1. 반기 근로장려금은 위 표에 따른 금액의 100분의 35에 해당하는 금액으로 한다. 2. 법 제100조의3제1항제4호에 따른 재산의 합계액이 1억7천만원 이상인 경우의 근로장려금은 위 표에 따른 금액(반기 근로장려금은 위 표에 따른 금액의 100분의 35에 해당하는 금액)의 100분의 50에 해당하는 금액으로 한다.
■ 조세특례제한법 시행령 [별표 11의2] <개정 2023. 2. 28.>
자녀장려금 산정표(제100조의29제1항 관련)
(단위: 원)
총급여액 등				가구원 구성에 따른 자녀장려금
이상		미만		홑벌이 가구		맞벌이 가구
40,000		6,000,000		800,000		해당 없음
6,000,000		21,000,000		800,000		800,000
21,000,000		21,500,000		800,000		800,000
21,500,000		22,000,000		793,000		800,000
22,000,000		22,500,000		785,000		800,000
22,500,000		23,000,000		777,000		800,000
23,000,000		23,500,000		769,000		800,000
23,500,000		24,000,000		761,000		800,000
24,000,000		24,500,000		753,000		800,000
24,500,000		25,000,000		745,000		800,000
25,000,000		25,500,000		737,000		800,000
25,500,000		26,000,000		729,000		790,000
26,000,000		26,500,000		722,000		780,000
26,500,000		27,000,000		714,000		770,000
27,000,000		27,500,000		706,000		760,000
27,500,000		28,000,000		698,000		750,000
28,000,000		28,500,000		690,000		740,000
28,500,000		29,000,000		682,000		730,000
29,000,000		29,500,000		674,000		720,000
29,500,000		30,000,000		666,000		710,000
30,000,000		30,500,000		658,000		700,000
30,500,000		31,000,000		650,000		690,000
31,000,000		31,500,000		643,000		680,000
31,500,000		32,000,000		635,000		670,000
32,000,000		32,500,000		627,000		660,000
32,500,000		33,000,000		619,000		650,000
33,000,000		33,500,000		611,000		640,000
33,500,000		34,000,000		603,000		630,000
34,000,000		34,500,000		595,000		620,000
34,500,000		35,000,000		587,000		610,000
35,000,000		35,500,000		579,000		600,000
35,500,000		36,000,000		572,000		590,000
36,000,000		36,500,000		564,000		580,000
36,500,000		37,000,000		556,000		570,000
37,000,000		37,500,000		548,000		560,000
37,500,000		38,000,000		540,000		550,000
38,000,000		38,500,000		532,000		540,000
38,500,000		39,000,000		524,000		530,000
39,000,000		39,500,000		516,000		520,000
39,500,000		39,999,990		508,000		510,000
비고: 법 제100조의3제1항제4호에 따른 가구원 재산의 합계액이 1억7천만원 이상인 경우의 자녀장려금은 위 표에 따른 금액의 100분의 50에 해당하는 금액으로 한다.