diff --git a/resources/views/finance/settlement/partials/commission/manager-commission-table.blade.php b/resources/views/finance/settlement/partials/commission/manager-commission-table.blade.php
index 07a914ae..c6a80ea0 100644
--- a/resources/views/finance/settlement/partials/commission/manager-commission-table.blade.php
+++ b/resources/views/finance/settlement/partials/commission/manager-commission-table.blade.php
@@ -1,4 +1,4 @@
-{{-- 매니저 수당 테이블 (2행 레이아웃) --}}
+{{-- 매니저 수당 테이블 (1행 레이아웃) --}}
 <div class="bg-white rounded-lg shadow-sm overflow-hidden">
     <div class="overflow-x-auto">
         <table class="min-w-full">
@@ -8,8 +8,11 @@
                         <input type="checkbox" onchange="toggleSelectAll(this)" class="rounded border-gray-300 text-emerald-600 focus:ring-emerald-500">
                     </th>
                     <th class="px-4 py-3 text-left text-xs font-medium text-gray-500 uppercase tracking-wider">테넌트</th>
+                    <th class="px-4 py-3 text-center text-xs font-medium text-gray-500 uppercase tracking-wider">계약일</th>
                     <th class="px-4 py-3 text-left text-xs font-medium text-gray-500 uppercase tracking-wider">입금</th>
                     <th class="px-4 py-3 text-left text-xs font-medium text-gray-500 uppercase tracking-wider">매니저</th>
+                    <th class="px-4 py-3 text-center text-xs font-medium text-gray-500 uppercase tracking-wider">지급예정일</th>
+                    <th class="px-4 py-3 text-center text-xs font-medium text-gray-500 uppercase tracking-wider">매니저지급일</th>
                     <th class="px-4 py-3 text-center text-xs font-medium text-gray-500 uppercase tracking-wider">상태</th>
                     <th class="px-4 py-3 text-center text-xs font-medium text-gray-500 uppercase tracking-wider">액션</th>
                 </tr>
@@ -57,17 +60,18 @@
                         ];
                     @endphp
 
-                    {{-- Row 1: 메인 정보 --}}
                     <tr class="hover:bg-gray-50/50 border-t border-gray-200">
-                        <td class="px-4 py-2 align-top" rowspan="2">
+                        {{-- 체크박스 --}}
+                        <td class="px-4 py-2">
                             @if (in_array($commission->status, ['pending', 'approved']))
                                 <input type="checkbox"
                                        value="{{ $commission->id }}"
                                        onchange="updateSelection()"
-                                       class="commission-checkbox rounded border-gray-300 text-emerald-600 focus:ring-emerald-500 mt-1">
+                                       class="commission-checkbox rounded border-gray-300 text-emerald-600 focus:ring-emerald-500">
                             @endif
                         </td>
 
+                        {{-- 테넌트 --}}
                         <td class="px-4 py-2">
                             <div class="text-sm font-medium text-gray-900">
                                 {{ $commission->management?->tenant?->company_name ?? $commission->management?->tenantProspect?->company_name ?? '-' }}
@@ -81,6 +85,12 @@ class="commission-checkbox rounded border-gray-300 text-emerald-600 focus:ring-e
                             </div>
                         </td>
 
+                        {{-- 계약일 --}}
+                        <td class="px-4 py-2 text-center">
+                            <span class="text-sm text-gray-600">{{ $mgmt?->contracted_at?->format('Y-m-d') ?? '-' }}</span>
+                        </td>
+
+                        {{-- 입금 --}}
                         <td class="px-4 py-2">
                             @if ($displayPayment > 0)
                                 <div class="text-sm font-bold text-gray-900">{{ number_format($displayPayment) }}</div>
@@ -90,6 +100,7 @@ class="commission-checkbox rounded border-gray-300 text-emerald-600 focus:ring-e
                             <div class="text-xs text-gray-500">{{ $commission->payment_date->format('Y-m-d') }}</div>
                         </td>
 
+                        {{-- 매니저 --}}
                         <td class="px-4 py-2">
                             <div class="text-sm text-gray-900">{{ $commission->manager?->name ?? $commission->management?->manager?->name ?? '-' }} <span class="text-gray-400">(구독1월)</span></div>
                             <div class="text-sm font-medium text-blue-600">
@@ -101,13 +112,32 @@ class="commission-checkbox rounded border-gray-300 text-emerald-600 focus:ring-e
                             </div>
                         </td>
 
+                        {{-- 지급예정일 --}}
+                        <td class="px-4 py-2 text-center">
+                            <span class="text-sm text-gray-600">{{ $commission->scheduled_payment_date->format('Y-m-d') }}</span>
+                        </td>
+
+                        {{-- 매니저지급일 --}}
+                        <td class="px-4 py-2 text-center">
+                            @if($isGroup)
+                                <span class="text-gray-400">-</span>
+                            @else
+                                <input type="date"
+                                    class="h-6 text-xs px-1 border border-gray-300 rounded cursor-pointer hover:border-purple-400 focus:outline-none focus:border-purple-500 {{ $commission->manager_paid_at ? 'text-purple-600 font-medium bg-purple-50 border-purple-400' : 'text-gray-500 bg-gray-50' }}"
+                                    value="{{ $commission->manager_paid_at?->format('Y-m-d') }}"
+                                    onchange="saveSettlementDate({{ $commission->id }}, 'manager_paid_at', this.value)">
+                            @endif
+                        </td>
+
+                        {{-- 상태 --}}
                         <td class="px-4 py-2 text-center">
                             <span class="inline-flex items-center px-2.5 py-0.5 rounded-full text-xs font-medium {{ $statusColors[$commission->status] ?? 'bg-gray-100 text-gray-800' }}">
                                 {{ $commission->status_label }}
                             </span>
                         </td>
 
-                        <td class="px-4 py-2 text-center align-top" rowspan="2">
+                        {{-- 액션 --}}
+                        <td class="px-4 py-2 text-center">
                             <div class="flex items-center justify-center gap-1">
                                 <button type="button"
                                         onclick="openDetailModal({{ $commission->id }})"
@@ -148,33 +178,9 @@ class="p-1 text-green-400 hover:text-green-600"
                             </div>
                         </td>
                     </tr>
-
-                    {{-- Row 2: 지급 정보 --}}
-                    <tr class="bg-gray-50/50 border-b border-gray-200">
-                        <td colspan="2" class="px-4 py-2">
-                            <div class="flex items-center gap-6 text-xs">
-                                <div class="flex items-center gap-1.5">
-                                    <span class="text-gray-500 whitespace-nowrap">지급예정일:</span>
-                                    <span class="text-gray-700">{{ $commission->scheduled_payment_date->format('Y-m-d') }}</span>
-                                </div>
-                                <div class="flex items-center gap-1.5">
-                                    <span class="text-gray-500 whitespace-nowrap">매니저지급일:</span>
-                                    @if($isGroup)
-                                        <span class="text-gray-400">-</span>
-                                    @else
-                                        <input type="date"
-                                            class="h-6 text-xs px-1 border border-gray-300 rounded cursor-pointer hover:border-purple-400 focus:outline-none focus:border-purple-500 {{ $commission->manager_paid_at ? 'text-purple-600 font-medium bg-purple-50 border-purple-400' : 'text-gray-500 bg-gray-50' }}"
-                                            value="{{ $commission->manager_paid_at?->format('Y-m-d') }}"
-                                            onchange="saveSettlementDate({{ $commission->id }}, 'manager_paid_at', this.value)">
-                                    @endif
-                                </div>
-                            </div>
-                        </td>
-                        <td></td>{{-- 상태 빈칸 --}}
-                    </tr>
                 @empty
                     <tr>
-                        <td colspan="6" class="px-4 py-8 text-center text-gray-500">
+                        <td colspan="9" class="px-4 py-8 text-center text-gray-500">
                             등록된 정산 내역이 없습니다.
                         </td>
                     </tr>
diff --git a/resources/views/finance/settlement/partials/commission/partner-commission-table.blade.php b/resources/views/finance/settlement/partials/commission/partner-commission-table.blade.php
index 0299dec5..e0818abe 100644
--- a/resources/views/finance/settlement/partials/commission/partner-commission-table.blade.php
+++ b/resources/views/finance/settlement/partials/commission/partner-commission-table.blade.php
@@ -1,4 +1,4 @@
-{{-- 영업파트너 수당 테이블 (2행 레이아웃) --}}
+{{-- 영업파트너 수당 테이블 (1행 레이아웃) --}}
 <div class="bg-white rounded-lg shadow-sm overflow-hidden">
     <div class="overflow-x-auto">
         <table class="min-w-full">
@@ -8,9 +8,13 @@
                         <input type="checkbox" onchange="toggleSelectAll(this)" class="rounded border-gray-300 text-emerald-600 focus:ring-emerald-500">
                     </th>
                     <th class="px-4 py-3 text-left text-xs font-medium text-gray-500 uppercase tracking-wider">테넌트</th>
+                    <th class="px-4 py-3 text-center text-xs font-medium text-gray-500 uppercase tracking-wider">계약일</th>
                     <th class="px-4 py-3 text-left text-xs font-medium text-gray-500 uppercase tracking-wider">입금</th>
                     <th class="px-4 py-3 text-left text-xs font-medium text-gray-500 uppercase tracking-wider">영업파트너</th>
                     <th class="px-4 py-3 text-left text-xs font-medium text-gray-500 uppercase tracking-wider">유치파트너</th>
+                    <th class="px-4 py-3 text-center text-xs font-medium text-gray-500 uppercase tracking-wider">지급예정일</th>
+                    <th class="px-4 py-3 text-center text-xs font-medium text-gray-500 uppercase tracking-wider">수당지급일</th>
+                    <th class="px-4 py-3 text-center text-xs font-medium text-gray-500 uppercase tracking-wider">협업지원금</th>
                     <th class="px-4 py-3 text-center text-xs font-medium text-gray-500 uppercase tracking-wider">상태</th>
                     <th class="px-4 py-3 text-center text-xs font-medium text-gray-500 uppercase tracking-wider">액션</th>
                 </tr>
@@ -84,17 +88,18 @@
                         ];
                     @endphp
 
-                    {{-- Row 1: 메인 정보 --}}
                     <tr class="hover:bg-gray-50/50 border-t border-gray-200">
-                        <td class="px-4 py-2 align-top" rowspan="2">
+                        {{-- 체크박스 --}}
+                        <td class="px-4 py-2">
                             @if (in_array($commission->status, ['pending', 'approved']))
                                 <input type="checkbox"
                                        value="{{ $commission->id }}"
                                        onchange="updateSelection()"
-                                       class="commission-checkbox rounded border-gray-300 text-emerald-600 focus:ring-emerald-500 mt-1">
+                                       class="commission-checkbox rounded border-gray-300 text-emerald-600 focus:ring-emerald-500">
                             @endif
                         </td>
 
+                        {{-- 테넌트 --}}
                         <td class="px-4 py-2">
                             <div class="text-sm font-medium text-gray-900">
                                 {{ $commission->management?->tenant?->company_name ?? $commission->management?->tenantProspect?->company_name ?? '-' }}
@@ -108,6 +113,12 @@ class="commission-checkbox rounded border-gray-300 text-emerald-600 focus:ring-e
                             </div>
                         </td>
 
+                        {{-- 계약일 --}}
+                        <td class="px-4 py-2 text-center">
+                            <span class="text-sm text-gray-600">{{ $mgmt?->contracted_at?->format('Y-m-d') ?? '-' }}</span>
+                        </td>
+
+                        {{-- 입금 --}}
                         <td class="px-4 py-2">
                             @if ($displayPayment > 0)
                                 <div class="text-sm font-bold text-gray-900">{{ number_format($displayPayment) }}</div>
@@ -117,6 +128,7 @@ class="commission-checkbox rounded border-gray-300 text-emerald-600 focus:ring-e
                             <div class="text-xs text-gray-500">{{ $commission->payment_date->format('Y-m-d') }}</div>
                         </td>
 
+                        {{-- 영업파트너 --}}
                         <td class="px-4 py-2">
                             <div class="text-sm text-gray-900">{{ $partnerName }} <span class="text-gray-400">({{ $pRate }}%)</span></div>
                             <div class="text-sm font-medium text-emerald-600">
@@ -128,6 +140,7 @@ class="commission-checkbox rounded border-gray-300 text-emerald-600 focus:ring-e
                             </div>
                         </td>
 
+                        {{-- 유치파트너 --}}
                         <td class="px-4 py-2">
                             @if ($referrerName)
                                 <div class="text-sm text-gray-900">{{ $referrerName }} <span class="text-gray-400">({{ $rRate }}%)</span></div>
@@ -143,13 +156,42 @@ class="commission-checkbox rounded border-gray-300 text-emerald-600 focus:ring-e
                             @endif
                         </td>
 
+                        {{-- 지급예정일 --}}
+                        <td class="px-4 py-2 text-center">
+                            <span class="text-sm text-gray-600">{{ $commission->scheduled_payment_date->format('Y-m-d') }}</span>
+                        </td>
+
+                        {{-- 수당지급일 --}}
+                        <td class="px-4 py-2 text-center">
+                            <input type="date"
+                                class="h-6 text-xs px-1 border border-gray-300 rounded cursor-pointer hover:border-blue-400 focus:outline-none focus:border-blue-500 {{ $paidValue ? 'text-blue-600 font-medium bg-blue-50 border-blue-400' : 'text-gray-500 bg-gray-50' }}"
+                                value="{{ $paidValue }}"
+                                onchange="saveSettlementDate({{ $commission->id }}, '{{ $paidField }}', this.value)">
+                        </td>
+
+                        {{-- 협업지원금 --}}
+                        <td class="px-4 py-2 text-center">
+                            @if(!$isGroup)
+                                <input type="number"
+                                    class="w-20 h-6 text-xs px-1 border border-gray-300 rounded cursor-pointer hover:border-orange-400 focus:outline-none focus:border-orange-500 {{ ($commission->referrer_commission ?? 0) > 0 ? 'text-orange-600 font-medium bg-orange-50 border-orange-400' : 'text-gray-500 bg-gray-50' }}"
+                                    value="{{ ($commission->referrer_commission ?? 0) > 0 ? intval($commission->referrer_commission) : '' }}"
+                                    placeholder="0"
+                                    min="0"
+                                    onchange="saveSettlementDate({{ $commission->id }}, 'referrer_commission', this.value)">
+                            @else
+                                <span class="text-gray-400">-</span>
+                            @endif
+                        </td>
+
+                        {{-- 상태 --}}
                         <td class="px-4 py-2 text-center">
                             <span class="inline-flex items-center px-2.5 py-0.5 rounded-full text-xs font-medium {{ $statusColors[$commission->status] ?? 'bg-gray-100 text-gray-800' }}">
                                 {{ $commission->status_label }}
                             </span>
                         </td>
 
-                        <td class="px-4 py-2 text-center align-top" rowspan="2">
+                        {{-- 액션 --}}
+                        <td class="px-4 py-2 text-center">
                             <div class="flex items-center justify-center gap-1">
                                 <button type="button"
                                         onclick="openDetailModal({{ $commission->id }})"
@@ -190,42 +232,9 @@ class="p-1 text-green-400 hover:text-green-600"
                             </div>
                         </td>
                     </tr>
-
-                    {{-- Row 2: 지급 정보 --}}
-                    <tr class="bg-gray-50/50 border-b border-gray-200">
-                        <td colspan="4" class="px-4 py-2">
-                            <div class="flex items-center gap-6 text-xs">
-                                <div class="flex items-center gap-1.5">
-                                    <span class="text-gray-500 whitespace-nowrap">지급예정일:</span>
-                                    <span class="text-gray-700">{{ $commission->scheduled_payment_date->format('Y-m-d') }}</span>
-                                </div>
-                                <div class="flex items-center gap-1.5">
-                                    <span class="text-gray-500 whitespace-nowrap">수당지급일:</span>
-                                    <input type="date"
-                                        class="h-6 text-xs px-1 border border-gray-300 rounded cursor-pointer hover:border-blue-400 focus:outline-none focus:border-blue-500 {{ $paidValue ? 'text-blue-600 font-medium bg-blue-50 border-blue-400' : 'text-gray-500 bg-gray-50' }}"
-                                        value="{{ $paidValue }}"
-                                        onchange="saveSettlementDate({{ $commission->id }}, '{{ $paidField }}', this.value)">
-                                </div>
-                                <div class="flex items-center gap-1.5">
-                                    <span class="text-gray-500 whitespace-nowrap">협업지원금:</span>
-                                    @if(!$isGroup)
-                                        <input type="number"
-                                            class="w-20 h-6 text-xs px-1 border border-gray-300 rounded cursor-pointer hover:border-orange-400 focus:outline-none focus:border-orange-500 {{ ($commission->referrer_commission ?? 0) > 0 ? 'text-orange-600 font-medium bg-orange-50 border-orange-400' : 'text-gray-500 bg-gray-50' }}"
-                                            value="{{ ($commission->referrer_commission ?? 0) > 0 ? intval($commission->referrer_commission) : '' }}"
-                                            placeholder="0"
-                                            min="0"
-                                            onchange="saveSettlementDate({{ $commission->id }}, 'referrer_commission', this.value)">
-                                    @else
-                                        <span class="text-gray-400">-</span>
-                                    @endif
-                                </div>
-                            </div>
-                        </td>
-                        <td></td>{{-- 상태 빈칸 --}}
-                    </tr>
                 @empty
                     <tr>
-                        <td colspan="7" class="px-4 py-8 text-center text-gray-500">
+                        <td colspan="11" class="px-4 py-8 text-center text-gray-500">
                             등록된 정산 내역이 없습니다.
                         </td>
                     </tr>