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{"sheet":"인건비 배분(수당지급)","index":0,"n_rows":18,"n_cols":8,"rows_kept":18,"cut":false,"hidden":false,"merged":[[11,1,11,2],[17,1,17,7],[0,0,0,9],[2,1,2,7],[3,0,4,0],[6,1,6,7],[9,1,9,7],[10,1,10,7],[11,4,11,7],[14,1,14,3],[14,4,14,7]]}
["연구과제 인건비 필요 예산 계산(2025년)-2025.1.21.(확정)"]
[]
[null,"○ 2025년도 4대 사회보험 요율 ○"]
[null,"국민연금","건강보험료","요양보험료","고용보험료","산재보험료","예비보험료","합계"]
[null,4.4999999999999998E-2,3.5450000000000002E-2,4.5909999999999996E-3,1.55E-2,6.0600000000000003E-3,0,{"$f":"SUM(B5:G5)","v":0.10660099999999999}]
[null,"전년도 동일\n(기준소득액 7월 변동예정)","전년도 동일","전년도 동일","7월 변동예정","전년도 동일"]
[null,"1단계 : 보험가입 정보 입력"]
[null,"국민연금","건강보험료","요양보험료","고용보험료","산재보험료","예비보험료","합계"]
[null,4.5,3.5449999999999999,0.45910000000000001,1.55,0.60599999999999998,0.5,{"$f":"SUM(B9:G9)","v":11.1601}]
[null,"※  보험가입 항목의 보험료율 입력(미가입 항목은 0입력) : %제외 입력"]
[null,"※  예비보험료 : 보험료 인상 및 연말정산 추가보험료 발생에 대비하여 산정    ☞   미산정시 월급여 지급금액 부족"]
[null,"2단계 : 월급여 및 참여기간",null,null,"3단계 : 인건비 필요 예산"]
[null,"월급여","지급개월(참여개월)",null,"월급여(가)","기관부담금(나)","퇴직충당금(다)","합계=필요예산\n(가+나+다)"]
[null,2500000,12,null,{"$f":"$B$14*$C$14","v":30000000},{"$f":"ROUNDUP($E$14*$H$9/100,-3)","v":3349000},{"$f":"ROUNDUP($E$14/12,-3)","v":2500000},{"$f":"$E$14+$F$14+$G$14","v":35849000}]
[null,"※ 고용계약서에 작성된 월급여 입력(세금 공제 전 금액)"]
[]
[]
[null,"★ 노란색 부분만 입력★"]

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[null,"노란색 셀만 입력",null,null,"기준일: 2025-01-21"]
[]
["예시 1: 월 급여가 정해진 경우","월급여",2500000]
[{"$nulls":6},"보험요율",11.16,"변경금지"]
[null,"참여개월수",12]
[null,"총 급여","총 기관부담금","총 퇴직충당금","총 예산"]
[null,{"$f":"C3*C5","v":30000000},{"$f":"ROUNDUP($B$7*$H$4/100,-3)","v":3348000},{"$f":"ROUNDUP(B7/12,-3)","v":2500000},{"$f":"B7+C7+D7","v":35848000}]
[]
[]
["예시 2: 총 예산이 정해진 경우","총 예산",35848000,null,null,null,1,null,"변경금지"]
[{"$nulls":6},0.1116,"기관부담금","변경금지"]
[null,"참여개월수",12,null,null,null,8.3330000000000001E-2,"퇴직금","변경금지"]
[{"$nulls":6},{"$f":"SUM(G10:G12)","v":1.1949299999999998},"고정값","변경금지"]
[null,"총 급여","총 기관부담금","총 퇴직충당금","총 예산"]
[null,{"$f":"ROUNDDOWN(C10/G13,-3)","v":30000000},{"$f":"ROUNDUP(B15*G11,-3)","v":3348000},{"$f":"ROUNDUP(B15*G12,-3)","v":2500000},{"$f":"SUM(B15:D15)","v":35848000}]
[]
[null,"월 급여"]
[null,{"$f":"B15/C12","v":2500000}]
[]
[]
["예시 3: 총 예산이 정해진 경우 + 퇴직금 적립x(1년미만근무자)","총 예산",35848000,null,null,null,1,null,"변경금지"]
[{"$nulls":6},0.1116,"기관부담금","변경금지"]
[null,"참여개월수",12,null,null,null,0,"퇴직금","변경금지"]
[{"$nulls":6},{"$f":"SUM(G21:G23)","v":1.1115999999999999},"고정값","변경금지"]
[null,"총 급여","총 기관부담금","총 퇴직충당금","총 예산"]
[null,{"$f":"ROUNDDOWN(C21/G24,-3)","v":32249000},{"$f":"ROUNDUP(B26*G22,-3)","v":3599000},{"$f":"ROUNDUP(B26*G23,-3)","v":0},{"$f":"SUM(B26:D26)","v":35848000}]
[]
[null,"월 급여"]
[null,{"$f":"B26/C23","v":2687416.6666666665}]
[]
[]
["예시 4: 총 예산이 정해진 경우 + 연금X 건강X 고용O 산재O","총 예산",35848000,null,null,null,1,null,"변경금지"]
["주15시간 미만 근로자",{"$nulls":5},2.656E-2,"기관부담금","변경금지"]
[null,"참여개월수",12,null,null,null,8.3330000000000001E-2,"퇴직금","변경금지"]
[{"$nulls":6},{"$f":"SUM(G32:G34)","v":1.1098899999999998},"고정값","변경금지"]
[null,"총 급여","총 기관부담금","총 퇴직충당금","총 예산"]
[null,{"$f":"ROUNDDOWN(C32/G35,-3)","v":32298000},{"$f":"ROUNDUP(B37*G33,-3)","v":858000},{"$f":"ROUNDUP(B37*G34,-3)","v":2692000},{"$f":"SUM(B37:D37)","v":35848000}]
[]
[null,"월 급여"]
[null,{"$f":"B37/C34","v":2691500}]
[]
[]
["예시 5: 총 예산이 정해진 경우 + 연금X 건강O 고용O 산재O","총 예산",35848000,null,null,null,1,null,"변경금지"]
["만60세이상 가입자일 경우",{"$nulls":5},6.6600000000000006E-2,"기관부담금","변경금지"]
[null,"참여개월수",12,null,null,null,8.3330000000000001E-2,"퇴직금","변경금지"]
[{"$nulls":6},{"$f":"SUM(G43:G45)","v":1.1499299999999999},"고정값","변경금지"]
[null,"총 급여","총 기관부담금","총 퇴직충당금","총 예산"]
[null,{"$f":"ROUNDDOWN(C43/G46,-3)","v":31174000},{"$f":"ROUNDUP(B48*G44,-3)","v":2077000},{"$f":"ROUNDUP(B48*G45,-3)","v":2598000},{"$f":"SUM(B48:D48)","v":35849000}]
[]
[null,"월 급여"]
[null,{"$f":"B48/C45","v":2597833.3333333335}]
[]
[]
["예시 6: 총 예산이 정해진 경우 + 연금O 건강O 고용X 산재O","총 예산",35848000,null,null,null,1,null,"변경금지"]
["체류자격 E3의 외국인일 경우",{"$nulls":5},9.6100000000000005E-2,"기관부담금","변경금지"]
["(단, F2/F5/F6 코드는 고용보험 반드시 가입해야함)","참여개월수",12,null,null,null,8.3330000000000001E-2,"퇴직금","변경금지"]
[{"$nulls":6},{"$f":"SUM(G54:G56)","v":1.17943},"고정값","변경금지"]
[null,"총 급여","총 기관부담금","총 퇴직충당금","총 예산"]
[null,{"$f":"ROUNDDOWN(C54/G57,-3)","v":30394000},{"$f":"ROUNDUP(B59*G55,-3)","v":2921000},{"$f":"ROUNDUP(B59*G56,-3)","v":2533000},{"$f":"SUM(B59:D59)","v":35848000}]
[]
[null,"월 급여"]
[null,{"$f":"B59/C56","v":2532833.3333333335}]
[]
[]
["예시 7: 총 예산이 정해진 경우 + 연금X 건강O 고용X 산재O ","총 예산",35848000,null,null,null,1,null,"변경금지"]
["체류자격 E3의 외국인일 경우 +\n국민연금 가입국가가 아닐 경우\n(단, F코드는 고용보험 가입해야함)",{"$nulls":5},5.11E-2,"기관부담금","변경금지"]
[null,"참여개월수",12,null,null,null,8.3330000000000001E-2,"퇴직금","변경금지"]
[{"$nulls":6},{"$f":"SUM(G65:G67)","v":1.1344299999999998},"고정값","변경금지"]
[null,"총 급여","총 기관부담금","총 퇴직충당금","총 예산"]
[null,{"$f":"ROUNDDOWN(C65/G68,-3)","v":31600000},{"$f":"ROUNDUP(B70*G66,-3)","v":1615000},{"$f":"ROUNDUP(B70*G67,-3)","v":2634000},{"$f":"SUM(B70:D70)","v":35849000}]
[]
[null,"월 급여"]
[null,{"$f":"B70/C67","v":2633333.3333333335}]
[]
[]
["예시 8: 총 예산이 정해진 경우 + 연금X 건강X 고용O 산재O (퇴직금x)","총 예산",35848000,null,null,null,1,null,"변경금지"]
["주15시간 미만 근로자",{"$nulls":5},2.656E-2,"기관부담금","변경금지"]
[null,"참여개월수",12,null,null,null,0,"퇴직금","변경금지"]
[{"$nulls":6},{"$f":"SUM(G76:G78)","v":1.0265599999999999},"고정값","변경금지"]
[null,"총 급여","총 기관부담금","총 퇴직충당금","총 예산"]
[null,{"$f":"ROUNDDOWN(C76/G79,-3)","v":34920000},{"$f":"ROUNDUP(B81*G77,-3)","v":928000},{"$f":"ROUNDUP(B81*G78,-3)","v":0},{"$f":"SUM(B81:D81)","v":35848000}]
[]
[null,"월 급여"]
[null,{"$f":"B81/C78","v":2910000}]

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["노란셀만 입력",null,null,null,"월 급여","일할계산 급여",null,null,"실제 근무일수",null,"취득월일수"]
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[null,"소득세","주민세","(본인)건강보험","(본인)요양보험","(본인)국민연금","(본인)고용보험","(기관)건강보험","(기관)요양보험","(기관)국민연금","(기관)고용보험","(기관)산재보험",null,"개인납부합계","기관부담금합계"]
["요율(%)",null,null,3.5449999999999999,12.95,4.5,0.9,3.5449999999999999,12.95,4.5,1.55,0.60599999999999998]
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["2019년 근로소득에 대한 간이세액표(소득세법시행령 제189조 관련)"]
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["10,000천원",null,1552400,1476570,1245840,1215840,1185840,1155840,1125840,1095840,1065840,1035840,1005840]
["10,000천원 초과",null,"(1천만원인 경우의 해당 세액) + (1천만원을 초과하는 금액 중 98퍼센트를 곱한 금액의 35퍼센트 상당액)"]
["14,000천원 이하"]
["14,000천원 초과",null,"(1천만원인 경우의 해당세액) + (1,372,000원) + (14,000천원을 초과하는 금액 중 98퍼센트를 곱한 금액의 38퍼센트 상당액) "]
["28,000천원 이하"]
["45,000천원 초과",null,"(1천만원인 경우의 해당세액) + (13,249,600원) + (45,000,000원을 초과하는 금액 중 98퍼센트를 곱한 금액의 42퍼센트 상당액) "]

{"sheet":"2025년 최저임금","index":4,"n_rows":31,"n_cols":9,"rows_kept":31,"cut":false,"hidden":false,"merged":[[1,0,1,8],[32,0,32,8]]}
[]
["2025년도 최저임금 조견표(주휴수당 포함)"]
["★ 2025년도 "," 최저임금(1시간): 10,030원"]
[]
["1주간의 소정근로시간","주휴시간수","최저시급","주휴수당","1주간의 실근로시간","1주간의 실근로에 대한 임금","받아야할 임금(1주간의 실근로시간임금+주휴수당)","비고\n(월급환산)","월기준근무시간"]
[15,{"$f":"(A6*4)/20","v":3},10030,{"$f":"C6*B6","v":30090},15,{"$f":"$C6*$E6","v":150450},{"$f":"$D6+$F6","v":180540},{"$f":"$C6*$I6","v":784489.2857142858},{"$f":"(($E6+$B6)/7*365)/12","v":78.214285714285722}]
[16,3.2,10030,32096,16,{"$f":"$C7*$E7","v":160480},{"$f":"$D7+$F7","v":192576},{"$f":"$C7*$I7","v":836788.57142857148},{"$f":"(($E7+$B7)/7*365)/12","v":83.428571428571431}]
[17,3.4,10030,34102,17,170510,204612,889087.85714285693,88.642857142857125]
[18,3.6,10030,36108,18,180540,216648,941387.14285714307,93.857142857142875]
[19,3.8,10030,38114,19,190570,228684,993686.42857142852,99.071428571428569]
[20,4,10030,40120,20,200600,240720,1045985.7142857142,104.28571428571428]
[21,4.2,10030,42126,21,210630,252756,1098285,109.5]
[22,4.4000000000000004,10030,44132,22,220660,264792,1150584.2857142857,114.71428571428571]
[23,4.5999999999999996,10030,46138,23,230690,276828,1202883.5714285714,119.92857142857143]
[24,4.8,10030,48144,24,240720,288864,1255182.8571428573,125.14285714285715]
[25,5,10030,50150,25,250750,300900,1307482.142857143,130.35714285714286]
[26,5.2,10030,52156,26,260780,312936,1359781.4285714286,135.57142857142858]
[27,5.4,10030,54162,27,270810,324972,1412080.7142857143,140.78571428571428]
[28,5.6,10030,56168,28,280840,337008,1464380,146]
[29,5.8,10030,58174,29,290870,349044,1516679.2857142854,151.21428571428569]
[30,6,10030,60180,30,300900,361080,1568978.5714285716,156.42857142857144]
[31,6.2,10030,62186,31,310930,373116,1621277.8571428573,161.64285714285717]
[32,6.4,10030,64192,32,320960,385152,1673577.142857143,166.85714285714286]
[33,6.6,10030,66198,33,330990,397188,1725876.4285714286,172.07142857142858]
[34,6.8,10030,68204,34,341020,409224,1778175.7142857139,177.28571428571425]
[35,7,10030,70210,35,351050,421260,1830475,182.5]
[36,7.2,10030,72216,36,361080,433296,1882774.2857142861,187.71428571428575]
[37,7.4,10030,74222,37,371110,445332,1935073.5714285714,192.92857142857142]
[38,7.6,10030,76228,38,381140,457368,1987372.857142857,198.14285714285714]
[39,7.8,10030,78234,39,391170,469404,2039672.142857143,203.35714285714286]
[40,8,10030,80240,40,401200,481440,2096270,209]

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