(1) For a resident with wage and salary income, the following amount shall be deducted from gross pay that he/she receives during the relevant taxable period: Provided, That 20 million won shall be deducted if the amount of deduction exceeds 20 million won: <Amended by Act No. 11146, Jan. 1, 2012; Act No. 12169, Jan. 1, 2014; Dec. 31, 2019>
(2) Notwithstanding paragraph (1), the amount deducted on a worker employed on a daily basis shall be 150,000 won per day. <Amended by Act No. 16104, Dec. 31, 2018>
(3) Where the total amount of pay of a resident with wage and salary income during the relevant taxable period is less than the amount deducted under paragraph (1) or (2), the total mount of pay shall be the amount deducted.
(4) Deductions pursuant to paragraphs (1) through (3) shall be referred to as "wage and salary income deduction."(5) In cases falling under paragraph (1), where a person (excluding a person employed on a daily basis) receives wage and salary income from at least two persons, the aggregate wage and salary income shall be the total pay and the wage and salary income deductions calculated under paragraph (1) shall be taken therefrom. <Amended by Act No. 10408, Dec. 27, 2010>
(6) Deleted. <by Act No. 10408, Dec. 27, 2010>[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]