근로소득자의 연간 근로소득에서 실비변상적 급여는 비과세소득으로 처리되고, 나머지가 과세대상 소득으로서 총 급여가 된다.
The actual reimbursable benefit from the annual earned income of an income earner is treated as non-taxable income, and the remainder is taxable income and becomes the gross benefit.