OAS (Old Age Security) 환수금 (Clawback)을 줄일 수 있는 여러가지 전략

 

캐나다 노령연금 Old Age Security (OAS)는 65세 노인분들이 캐나다 거주 요건만 충족시키면 받을 수 있는 연금입니다. 근무 경력과 퇴직 여부와 관계 없이, 18세 이후 캐나다에 거주한 년도수를 따져 연금이 계산됩니다. 만일 18세 이후 적어도 40년동안 캐나다에 거주 했을 경우 OAS 최대치, $564.87 (2015년 기준)을 매달 받게 되고, 거주기간이 40년보다 적을 경우 거주기간의 40년을 나눠서 할당받게 됩니다.

많은 분들이 여기서 염려하는게 소득이 많으면 환수금으로 인해 OAS혜택을 적게 받게 된다는 것입니다. 2015년 기준으로 소득이 $72,809이 넘어가게 되면 한계치부터 소득의 15%를 상환해야 됩니다. 예를 들어 2015년 소득이 $74,000이라고 가정하면, OAS 소득 한계치를 넘어가기 때문에, 다음 해 2016- 2017 연금에서, 총 $178.65 ($1,191의 15%)  혹은 매달 $14.98이 줄어들게 됩니다. 만일 소득이 $117,954이 되면 OAS 연금을 받지 못하게 됩니다.

저소득층이 받을 수 있는 GIS (Guaranteed Income Supplement)를 받는 경우 최대 소득은 $16,728 (싱글, 미망인, 별거 중인 경우), $22,080 (부부 모두 OAS를 받는 경우)과 $40,080 (배우자 한사람이 OAS를 받지만 다른 배우자는 안받는 경우)입니다.

그렇기 때문에 65세에 가까워 질 수록 발생할 수 있는 모든 소득을 고려해 봐야 합니다. 소득이 많아질수록 연금을 적게 받기 때문에 최대한 소득 발생을 늦추거나 잘 분배해놔야 합니다. 아래는 소득을 줄임으로서 OAS 환수금을 피할수 있는 여러가지 전략들을 정리 해 봤습니다.

  • RRIF로 늦게 전환시키기: RRSP를 RRIF (Registered Retirement Income Fund)로 전환하게 되면 매해마다 출금해야하는 최소 금액이 있습니다. 이 출금액은 소득으로 잡히기 때문에, RRIF를 71세까지 기다렸다가 전환하게 되면 소득을 지연할수 있게 됩니다.

 

  • 소득분할: 연금을 받게 되면, 배우자와 함께 소득을 분할할 수 있습니다. 분할을 하기 위해서는 T1032 (Joint Election to Split Pension Income)이란 서식을 작성하여 CRA (Canada Revenue Agency)로 송부해야 합니다. CPP 또한 배우자와 분할할 수 있는데, 이는 ISP-1002A라는 서식을 작성하여 Service Canada로 보내야 합니다.

 

  • 소득원을 파악한다: 모든 소득이 동일하게 적용되지 않습니다. 예를 들어 양도 소득은 50%만 세금이 매겨지지만, 이자 소득은 100% 과세됩니다. 배당금 같은 경우 좀 더 특별한 경우로, 실제 배당금에서 38%를 올려 소득으로 보고됩니다. 예를 들어 $100,000의 배당금을 받게 되면 과세소득으로 보고되는 금액은 $138,000이 됩니다. 그렇기 때문에 여러가지 소득원이 있을 경우, 총 소득을 미리 계산하여 OAS 환수금이 발생되지 않게 미리 예방해야 합니다.

 

  • RRSP를 미리 출금한다: 65세가 되기전 과세소득이 적을 경우 RRSP를 미리 출금해 놓는것도 하나의 방법입니다. RRSP를 출금 하게되면 소득으로 보고 되기 때문에, 미리 출금 하게 되면 미래에 보고되는 소득을 줄이게 되는 효과를 가져다 줍니다. 반대로 OAS 환수금을 피하기 위해서는 65세에서 71세 사이에는 RRSP 출금을 피하는게 현명합니다.

 

  • TFSA (Tax Free Savings Account)를 사용하기: TFSA에서 발생되는 소득은 비과세 소득이기 때문에 과세소득을 발생시키는 비등록 투자액을 TFSA로 옮기는 방법이 있습니다. 단 TFSA에 입금시킬수 있는 금액이 정해져 있기 때문에 한도치를 넘지 않게 조심해야 합니다.

 

  • 양도소득: 많은 경우 65세가 되면 해마다 큰 소득이 발생되지 않지만 자산을 매각하게 되는 경우 그 해에 양도소득으로 인해 많은 소득이 잡힐 수 있습니다. 예를 들어 오랫동안 소유했던 별장 혹은 주식을 매각 할때 가치가 많이 올라서 양도소득이 것잡을 수 없이 발생되어버리면 다음해 OAS를 아예 못받을 경우도 생길수 있습니다. 그렇기 때문에65세 되기 전에 양도소득을 발생시키면 환수금을 피할 수 있습니다. 만일 65세에 양도소득이 발생되면 전해에 손실이 있었는지 확인해보고 발생된 해로 이월시켜 양도소득을 줄일 수 있습니다. 또 다른 방법은, 소유권을 배우자에게 분배하여 양도소득을 반으로 줄이는 방법이 있습니다.

 

  • OAS 5년 까지 연기: 2013년 7월 부터 OAS 연금을 5년까지 연기 할 수 있게 됬습니다. 연금을 연기 함으로 후에 매달 받을 수 있는 연금을 늘리게 되는데, 매달 6%씩 늘어나 70세가 되기전까지 최대 36% 까지 늘릴 수 있습니다. 65세가 되었는데도 발생 되는 소득이 많다면 소득이 줄어들때 까지 기다려 연금을 더 받는 방법이지만, 연기 하게 되면 GIS는 받지 못하게 됨으로 신중히 고려하고 결정해야 할 부분입니다.

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