Home   >   교민정보   >   캄보디아 투자   >   [캄보디아 투자] 최저임금 인상 후 기업이 실질적으로 부담해야 하는 임금은 얼마인가요?

[캄보디아 투자] 최저임금 인상 후 기업이 실질적으로 부담해야 하는 임금은 얼마인가요?

기사입력 : 2015년 02월 05일

질문 191. 캄보디아 정부는 봉제 및 신발 제조업의 최저 임금을 2015년 1월부터 인상 한다고 들었는데 기업주는 실질적으로 얼마를 부담하게 되는 것인가요?

 

답변

작년 12월 24일 캄보디아 노동부에서 발표에 따르면 봉제업의 최저임금을 월 80불에서 19%를 인상한 95불로 결정하였습니다. 지난 수년간 캄보디아 봉제 및 신발산업에 종사하는 직원의 최저임금 및 법정 수당은 수 차례에 걸쳐 변화되어 왔으며, 특히 2011년 3월부터 최근 2013년 5월까지 많은 변화가 있었습니다. 최근 발표 이전은 2013년 5월부터 최저임금을 $66불에서 $80로 상향 조정한 바 있습니다.

최저임금이 95불인 경우에도 별도로 생활비 보조금을 5불을 지급하도록 되어 있으므로 최종적인 최저임금은 월 100불이 되는 셈입니다. 생산량 기준(piece-rate)으로 일을 하는 직원의 경우도 해당되므로 실적이 95불 미만인 경우에도 고용주는 최저임금을 보장하여야 합니다.

그 외에 법으로 규정된 수당 (bonus and Benefits)으로는 아래 표와 같이 인상되어 왔습니다.

191-1

정근수당이라 함은 연차휴가나 공휴일을 제외한 매월 정해진 근무일수에 전부 일을 한 경우에 지급해야 하는 수당입니다. 호봉수당은 2000년 8월부터 시작된 것으로 1년 이상 근무를 하는 경우에 지급하는 수당으로, 가령 1년을 근무한 직원은 13개월 차부터 매월 2불씩 호봉수당을 지급하고 1년마다 1불씩 증가하여 최대 11불까지 지급해야 하는 수당입니다.

임금 외에 고용주가 추가로 부담해야 하는 것은 7명 이상의 직원을 채용하고 있는 법인은 2008년 말부터 직장상해, 의료보험 및 국민연금을 위해 설립된 정부자치기관(autonomy)인 국가사회보장기금(NSSF, National Social Security Fund)에 매월 지급하는 총 급여의 0.8%를 납부해야 합니다.

결국에 기업이 실질적으로 부담해야 하는 임금은 최저 임금 (100불) + 법정 수당(23불) + 사회보장 보험료(0.98불) = 대략 124불에 해당합니다. 그 외에 초과근무 수당 및 휴일 근무수당을 대략 20%라고 가정할 경우에는 20불을 추가하면 148불 정도의 부담이 될 것으로 예상합니다.

/ (세법관련질의) 우리회계법인 고동호 회계사 (dhkoh99@gmail.com)

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