1. 지침 변경 배경
2. 2024년 대법원 전원합의체 판결 요지
(1) 통상임금 개념의 재정립 필요성
(2) 통상임금의 개념
(3) 통상임금의 역할
(4) 통상임금의 판단기준 (임금성,정기성,일률성)
(5) 통상임금에 관한 노사 합의 효력 (강행성+유리원칙)
(6) 새로운 법리의 효력 범위 (소급효 제한)
3. 노사지도 지침
(1) 통상임금에 관한 지도방향
(2) 사업장 동향 점검 및 노사협의 지원
<별첨> Q&A
1. 통상임금이 무엇인지? ······················································································ 23
2. ‘소정근로의 대가’의 의미는? ············································································ 24
3. ‘소정근로의 온전한 제공’의 의미는? ·································································· 25
4. 재직자에게만 지급하는 임금이 통상임금에 해당하는지? ······································ 26
5. 일정한 근무일수를 충족한 경우에만 지급하는 임금이 통상임금에 해당하는지?......... 27
6. 하계휴가비나 체력단련비도 통상임금에 포함되는지? ··········································· 28
7. 새로 입사하여 정기상여금을 아직 한 번도 지급받지 못했으나, 해당 정기상여금이
통상임금에 포함되는지? ······················································································ 29
8. 정기상여금의 통상임금 산정 방법은? ································································ 30
9. 가족수당을 부양가족 수에 따라 차등적으로 지급하는 경우 통상임금인지? ····· · · · · · 31
10. 회계연도 기준으로 연차휴가제도를 운영할 경우, 연차유급휴가미사용수당 산정방법은?························································································································· 32
11. 고정시간외수당을 지급해 온 경우, 12.19.이후 어떻게 계산해야 하는지? ······· · · · · ·· 33
12. 재직 또는 근무일수 조건이 있는 임금에 대해 앞으로 근무한 기간에 비례하여
지급해야 하는지? ································································································ 34
13. 모성보호급여 지급 시, 통상임금 산정시점은? ····················································· 35
1. 지침 변경 배경
2. 2024년 대법원 전원합의체 판결 요지
(1) 통상임금 개념의 재정립 필요성
(2) 통상임금의 개념
(3) 통상임금의 역할
(4) 통상임금의 판단기준 (임금성,정기성,일률성)
(5) 통상임금에 관한 노사 합의 효력 (강행성+유리원칙)
(6) 새로운 법리의 효력 범위 (소급효 제한)
3. 노사지도 지침
(1) 통상임금에 관한 지도방향
(2) 사업장 동향 점검 및 노사협의 지원
<별첨> Q&A
1. 통상임금이 무엇인지? ······················································································ 23
2. ‘소정근로의 대가’의 의미는? ············································································ 24
3. ‘소정근로의 온전한 제공’의 의미는? ·································································· 25
4. 재직자에게만 지급하는 임금이 통상임금에 해당하는지? ······································ 26
5. 일정한 근무일수를 충족한 경우에만 지급하는 임금이 통상임금에 해당하는지?......... 27
6. 하계휴가비나 체력단련비도 통상임금에 포함되는지? ··········································· 28
7. 새로 입사하여 정기상여금을 아직 한 번도 지급받지 못했으나, 해당 정기상여금이
통상임금에 포함되는지? ······················································································ 29
8. 정기상여금의 통상임금 산정 방법은? ································································ 30
9. 가족수당을 부양가족 수에 따라 차등적으로 지급하는 경우 통상임금인지? ····· · · · · · 31
10. 회계연도 기준으로 연차휴가제도를 운영할 경우, 연차유급휴가미사용수당 산정방법은?························································································································· 32
11. 고정시간외수당을 지급해 온 경우, 12.19.이후 어떻게 계산해야 하는지? ······· · · · · ·· 33
12. 재직 또는 근무일수 조건이 있는 임금에 대해 앞으로 근무한 기간에 비례하여
지급해야 하는지? ································································································ 34
13. 모성보호급여 지급 시, 통상임금 산정시점은? ····················································· 35