賞与(平成25年分)

平成25年1月分以後に支払うべき給与に対して源泉徴収する際に適用するものです。


賞与の金額に乗ずるべき率
扶養親族等の数
0人 1人 2人
前月の社会保険料等控除後の給与等の金額
以上 未満 以上 未満 以上 未満
0% 68,000円未満 94,000円未満 133,000円未満
2.042% 68,000 79,000 94,000 243,000 133,000 269,000
4.084% 79,000 252,000 243,000 282,000 269,000 312,000
6.126% 252,000 300,000 282,000 338,000 312,000 369,000
8.168% 300,000 334,000 338,000 365,000 369,000 393,000
10.210% 334,000 363,000 365,000 394,000 393,000 420,000
12.252% 363,000 395,000 394,000 422,000 420,000 450,000
14.294% 395,000 426,000 422,000 455,000 450,000 484,000
16.336% 426,000 550,000 455,000 550,000 484,000 550,000
18.378% 550,000 668,000 550,000 689,000 550,000 710,000
20.420% 668,000 714,000 689,000 738,000 710,000 762,000
22.462% 714,000 750,000 738,000 775,000 762,000 801,000
24.504% 750,000 791,000 775,000 817,000 801,000 844,000
26.546% 791,000 847,000 817,000 876,000 844,000 901,000
28.588% 847,000 910,000 876,000 936,000 901,000 962,000
30.630% 910,000 997,000 936,000 1,003,000 962,000 1,031,000
32.672% 997,000 1,337,000 1,003,000 1,362,000 1,031,000 1,386,000
35.735% 1,337,000 1,551,000 1,362,000 1,579,000 1,386,000 1,607,000
38.798% 1,551,000 1,735,000 1,579,000 1,767,000 1,607,000 1,799,000
40.840% 1,735,000円以上 1,767,000円以上 1,799,000円以上

賞与の金額に乗ずるべき率
扶養親族等の数
3人 4人 5人
前月の社会保険料等控除後の給与等の金額
以上 未満 以上 未満 以上 未満
0% 171,000円未満 210,000円未満 243,000円未満
2.042% 171,000 295,000 210,000 300,000 243,000 300,000
4.084% 295,000 345,000 300,000 378,000 300,000 406,000
6.126% 345,000 398,000 378,000 424,000 406,000 450,000
8.168% 398,000 417,000 424,000 444,000 450,000 472,000
10.210% 417,000 445,000 444,000 470,000 472,000 496,000
12.252% 445,000 477,000 470,000 504,000 496,000 531,000
14.294% 477,000 513,000 504,000 543,000 531,000 574,000
16.336% 513,000 557,000 543,000 592,000 574,000 622,000
18.378% 557,000 730,000 592,000 751,000 622,000 771,000
20.420% 730,000 786,000 751,000 810,000 771,000 834,000
22.462% 786,000 826,000 810,000 852,000 834,000 879,000
24.504% 826,000 872,000 852,000 898,000 879,000 922,000
26.546% 872,000 925,000 898,000 949,000 922,000 973,000
28.588% 925,000 987,000 949,000 1,013,000 973,000 1,038,000
30.630% 987,000 1,058,000 1,013,000 1,086,000 1,038,000 1,113,000
32.672% 1,058,000 1,410,000 1,086,000 1,435,000 1,113,000 1,459,000
35.735% 1,410,000 1,636,000 1,435,000 1,664,000 1,459,000 1,692,000
38.798% 1,636,000 1,830,000 1,664,000 1,862,000 1,692,000 1,894,000
40.840% 1,830,000円以上 1,862,000円以上 1,894,000円以上

賞与の金額に乗ずるべき率
扶養親族等の数
6人 7人
前月の社会保険料等控除後の給与等の金額
以上 未満 以上 未満 以上 未満
0% 275,000円未満 308,000円未満
2.042% 275,000 333,000 308,000 372,000
4.084% 333,000 431,000 372,000 456,000
6.126% 431,000 476,000 456,000 502,000
8.168% 476,000 499,000 502,000 527,000
10.210% 499,000 525,000 527,000 553,000 241,000円未満
12.252% 525,000 559,000 553,000 588,000
14.294% 559,000 604,000 588,000 632,000
16.336% 604,000 652,000 632,000 683,000
18.378% 652,000 792,000 683,000 812,000
20.420% 792,000 859,000 812,000 884,000 241,000 305,000
22.462% 859,000 902,000 884,000 925,000
24.504% 902,000 947,000 925,000 971,000
26.546% 947,000 997,000 971,000 1,021,000
28.588% 997,000 1,064,000 1,021,000 1,089,000
30.630% 1,064,000 1,140,000 1,089,000 1,168,000 305,000 555,000
32.672% 1,140,000 1,484,000 1,168,000 1,508,000
35.735% 1,484,000 1,720,000 1,508,000 1,749,000
38.798% 1,720,000 1,925,000 1,749,000 1,957,000
40.840% 1,925,000円以上 1,957,000円以上 555,000円以上