사학연금 연금지급정지 기준금액(2024년)

사학연금 연금지급정지 기준금액(2024년)

안내사항

1. 일부 지급정지
   전년도(23년) 공무원 평균 연금월액 : 2,640,000원
   사립학교교직원연금법 제42조에 [다라 준용되는 공무원연금법 제50조 제3항에 따른 연금이 소득(소득세법 제20조의 근로소득 및 같은법 제19조의 사업소득)에 대한 연금일부지급정지 기준액
2. 전액 지급정지
   전년도(23년) 공무원전체 기준소득월액 평균액(544만원)의 1.6배 : 8,704,000원
   사립학교교직원연금법 제42조에 [다라 준용되는 공무원연금법 제50조 제1항에 [다른 국가 전액 출자출연기관, 지방자치단체 전액 출자출연기관 취업 시 전액정지 기준액

조견표 보기

2024년도 연금지급 정지액 조견표(근로소득)

월급여	ⓐ총급여	ⓑ근로소득공제	ⓒ근로소득금액 (ⓐ-ⓑ)	ⓓ근로소득금액 (만원미만버림금액)	ⓔ소득월액 (ⓓ/12월)	ⓕ평균연금월액 (2023년도)	초과소득월액 (ⓔ-ⓕ)	정 지 액
3,621,560	43,458,720	11,768,808	31,689,912	31,680,000	2,640,000	2,640,000	–	–
4,000,000	48,000,000	12,150,000	35,850,000	35,850,000	2,987,500	2,640,000	347,500	104,250
4,500,000	54,000,000	12,450,000	41,550,000	41,550,000	3,462,500	2,640,000	822,500	279,000
4,700,000	56,400,000	12,570,000	43,830,000	43,830,000	3,652,500	2,640,000	1,012,500	356,250
5,000,000	60,000,000	12,750,000	47,250,000	47,250,000	3,937,500	2,640,000	1,297,500	498,750
5,500,000	66,000,000	13,050,000	52,950,000	52,950,000	4,412,500	2,640,000	1,772,500	763,500
5,750,000	69,000,000	13,200,000	55,800,000	55,800,000	4,650,000	2,640,000	2,010,000	907,000
6,000,000	72,000,000	13,350,000	58,650,000	58,650,000	4,887,500	2,640,000	2,247,500	1,073,250
6,500,000	78,000,000	13,650,000	64,350,000	64,350,000	5,362,500	2,640,000	2,722,500	1,405,750
7,000,000	84,000,000	13,950,000	70,050,000	70,050,000	5,837,500	2,640,000	3,197,500	1,738,250
8,000,000	96,000,000	14,550,000	81,450,000	81,450,000	6,787,500	2,640,000	4,147,500	2,403,250
9,000,000	108,000,000	14,910,000	93,090,000	93,090,000	7,757,500	2,640,000	5,117,500	3,082,250
10,000,000	120,000,000	15,150,000	104,850,000	104,850,000	8,737,500	2,640,000	6,097,500	3,768,250

2024년도 종사월수별 정지액 미발생 월급여 표(근로소득)

ⓐ종사월수	ⓑ월급여	총급여 (ⓐXⓑ=ⓒ)	근로소득공제ⓓ	근로소득금액 (ⓒ-ⓓ)	ⓔ근로소득금액 (만원미만버림금액)	ⓕ소득월액 (ⓔ/ⓐ)	ⓖ평균연금월액 (2023년도)	초과소득월액 (ⓕ-ⓖ)	정 지 액
12	3,621,560	43,458,720	11,768,808	31,689,912	31,680,000	2,640,000	2,640,000	–	–
11	3,668,440	40,352,840	11,302,926	29,049,914	29,040,000	2,640,000	2,640,000	–	–
10	3,724,700	37,247,000	10,837,050	26,409,950	26,400,000	2,640,000	2,640,000	–	–
9	3,792,160	34,129,440	10,369,416	23,760,024	23,760,000	2,640,000	2,640,000	–	–
8	3,877,950	31,023,600	9,903,540	21,120,060	21,120,000	2,640,000	2,640,000	–	–
7	3,989,910	27,929,370	9,439,405	18,489,965	18,480,000	2,640,000	2,640,000	–	–
6	4,137,250	24,823,500	8,973,525	15,849,975	15,840,000	2,640,000	2,640,000	–	–
5	4,343,520	21,717,600	8,507,640	13,209,960	13,200,000	2,640,000	2,640,000	–	–
4	4,652,940	18,611,760	8,041,764	10,569,996	10,560,000	2,640,000	2,640,000	–	–
3	5,168,620	15,505,860	7,575,879	7,929,981	7,920,000	2,640,000	2,640,000	–	–
2	5,658,330	11,316,660	6,026,664	5,289,996	5,280,000	2,640,000	2,640,000	–	–

2024년도 연금지급 정지액 조견표(사업소득)

ⓐ사업소득금액 (총 수입 – 필요경비)	ⓑ소득월액 (ⓐ/12월)	ⓒ평균연금월액 (2023년도)	초과소득월액 (ⓑ-ⓒ)	정 지 액
31,680,000	2,640,000	2,640,000	–	–
35,000,000	2,916,666	2,640,000	276,666	82,990
40,000,000	3,333,333	2,640,000	693,333	227,330
45,000,000	3,750,000	2,640,000	1,110,000	405,000
50,000,000	4,166,666	2,640,000	1,526,666	615,990
55,000,000	4,583,333	2,640,000	1,943,333	865,990
60,000,000	5,000,000	2,640,000	2,360,000	1,152,000
65,000,000	5,416,666	2,640,000	2,776,666	1,443,660
70,000,000	5,833,333	2,640,000	3,193,333	1,735,330
75,000,000	6,250,000	2,640,000	3,610,000	2,027,000
80,000,000	6,666,666	2,640,000	4,026,666	2,318,660
85,000,000	7,083,333	2,640,000	4,443,333	2,610,330
90,000,000	7,500,000	2,640,000	4,860,000	2,902,000
95,000,000	7,916,666	2,640,000	5,276,666	3,193,660
100,000,000	8,333,333	2,640,000	5,693,333	3,485,330

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