diff --git a/app/Http/Controllers/Api/Admin/HR/PayrollController.php b/app/Http/Controllers/Api/Admin/HR/PayrollController.php
index 35af56b2..98990a71 100644
--- a/app/Http/Controllers/Api/Admin/HR/PayrollController.php
+++ b/app/Http/Controllers/Api/Admin/HR/PayrollController.php
@@ -310,7 +310,7 @@ public function export(Request $request): StreamedResponse
             $file = fopen('php://output', 'w');
             fwrite($file, "\xEF\xBB\xBF"); // UTF-8 BOM
 
-            fputcsv($file, ['사원명', '부서', '기본급', '고정연장근로수당', '식대', '총지급액', '국민연금', '건강보험', '장기요양보험', '고용보험', '근로소득세', '지방소득세', '총공제액', '실수령액', '상태']);
+            fputcsv($file, ['사원명', '부서', '기본급', '고정연장근로수당', '식대(비과세)', '총지급액', '국민연금', '건강보험', '장기요양보험', '고용보험', '근로소득세', '지방소득세', '총공제액', '실수령액', '상태']);
 
             foreach ($payrolls as $payroll) {
                 $profile = $payroll->user?->tenantProfiles?->first();
diff --git a/app/Services/HR/PayrollService.php b/app/Services/HR/PayrollService.php
index d49d92bc..c0599a4e 100644
--- a/app/Services/HR/PayrollService.php
+++ b/app/Services/HR/PayrollService.php
@@ -374,6 +374,9 @@ public function bulkGenerate(int $year, int $month): array
 
     /**
      * 급여 금액 자동 계산
+     *
+     * 식대(bonus)는 비과세 항목으로, 총 지급액에는 포함되지만
+     * 4대보험 및 세금 산출 기준(과세표준)에서는 제외된다.
      */
     public function calculateAmounts(array $data, ?PayrollSetting $settings = null): array
     {
@@ -381,7 +384,7 @@ public function calculateAmounts(array $data, ?PayrollSetting $settings = null):
 
         $baseSalary = (float) ($data['base_salary'] ?? 0);
         $overtimePay = (float) ($data['overtime_pay'] ?? 0);
-        $bonus = (float) ($data['bonus'] ?? 0);
+        $bonus = (float) ($data['bonus'] ?? 0); // 식대 (비과세)
 
         // 수당 합계
         $allowancesTotal = 0;
@@ -392,17 +395,20 @@ public function calculateAmounts(array $data, ?PayrollSetting $settings = null):
             }
         }
 
-        // 총 지급액
+        // 총 지급액 (비과세 포함)
         $grossSalary = $baseSalary + $overtimePay + $bonus + $allowancesTotal;
 
-        // 4대보험 계산
-        $healthInsurance = $this->calculateHealthInsurance($grossSalary, $settings);
-        $longTermCare = $this->calculateLongTermCare($grossSalary, $settings);
-        $pension = $this->calculatePension($grossSalary, $settings);
-        $employmentInsurance = $this->calculateEmploymentInsurance($grossSalary, $settings);
+        // 과세표준 = 총 지급액 - 식대(비과세)
+        $taxableBase = $grossSalary - $bonus;
 
-        // 근로소득세 (간이세액표)
-        $incomeTax = $this->calculateIncomeTax($grossSalary);
+        // 4대보험 계산 (과세표준 기준)
+        $healthInsurance = $this->calculateHealthInsurance($taxableBase, $settings);
+        $longTermCare = $this->calculateLongTermCare($taxableBase, $settings);
+        $pension = $this->calculatePension($taxableBase, $settings);
+        $employmentInsurance = $this->calculateEmploymentInsurance($taxableBase, $settings);
+
+        // 근로소득세 (간이세액표, 과세표준 기준)
+        $incomeTax = $this->calculateIncomeTax($taxableBase);
         // 지방소득세 (근로소득세의 10%)
         $residentTax = (int) floor($incomeTax * ($settings->resident_tax_rate / 100));
 
@@ -423,6 +429,7 @@ public function calculateAmounts(array $data, ?PayrollSetting $settings = null):
 
         return [
             'gross_salary' => (int) $grossSalary,
+            'taxable_base' => (int) $taxableBase,
             'income_tax' => $incomeTax,
             'resident_tax' => $residentTax,
             'health_insurance' => $healthInsurance,
diff --git a/resources/views/hr/payrolls/index.blade.php b/resources/views/hr/payrolls/index.blade.php
index 392ee371..4d931147 100644
--- a/resources/views/hr/payrolls/index.blade.php
+++ b/resources/views/hr/payrolls/index.blade.php
@@ -193,7 +193,7 @@ class="money-input w-full px-3 py-2 border border-gray-300 rounded-lg text-sm te
                                    class="money-input w-full px-3 py-2 border border-gray-300 rounded-lg text-sm text-right focus:ring-2 focus:ring-blue-500 focus:border-blue-500">
                         </div>
                         <div>
-                            <label class="block text-xs text-gray-500 mb-1">식대</label>
+                            <label class="block text-xs text-gray-500 mb-1">식대(비과세)</label>
                             <input type="text" id="payrollBonus" name="bonus" inputmode="numeric" value="0"
                                    oninput="formatMoneyInput(this); recalculate()"
                                    onfocus="moneyFocus(this)" onblur="moneyBlur(this)"
@@ -278,6 +278,10 @@ class="money-input w-28 px-2 py-1 border border-gray-200 rounded text-right text
                         <span class="text-gray-600 font-medium">총 지급액</span>
                         <span id="calcGross" class="text-blue-700 font-bold">0</span>
                     </div>
+                    <div class="flex justify-between text-xs">
+                        <span class="text-gray-400">과세표준 (식대 제외)</span>
+                        <span id="calcTaxableBase" class="text-gray-500">0</span>
+                    </div>
                     <div class="flex justify-between text-sm">
                         <span class="text-gray-600 font-medium">총 공제액</span>
                         <span id="calcTotalDeductions" class="text-red-600 font-bold">0</span>
@@ -482,6 +486,7 @@ function openEditPayrollModal(id, data) {
                     }
                 });
                 document.getElementById('calcGross').textContent = numberFormat(d.gross_salary);
+                document.getElementById('calcTaxableBase').textContent = numberFormat(d.taxable_base);
                 updateDeductionTotals();
             }
         })
@@ -593,6 +598,7 @@ function doRecalculate() {
                     if (!el.dataset.manual) setMoneyValue(el, val);
                 });
                 document.getElementById('calcGross').textContent = numberFormat(d.gross_salary);
+                document.getElementById('calcTaxableBase').textContent = numberFormat(d.taxable_base);
                 updateDeductionTotals();
             }
         })
@@ -607,7 +613,7 @@ function resetCalculation() {
             el.classList.remove('bg-yellow-50', 'border-yellow-300');
             el.classList.add('border-gray-200');
         });
-        ['calcGross','calcTotalDeductions','calcNet'].forEach(id => {
+        ['calcGross','calcTaxableBase','calcTotalDeductions','calcNet'].forEach(id => {
             document.getElementById(id).textContent = '0';
         });
     }
@@ -881,7 +887,7 @@ function openPayrollDetail(id, data) {
         html += '<tr class="bg-blue-50"><th class="px-4 py-2 text-left text-blue-800 font-medium" colspan="2">지급 항목</th></tr>';
         html += `<tr class="border-t"><td class="px-4 py-2 text-gray-500">기본급</td><td class="px-4 py-2 text-right">${numberFormat(data.base_salary)}</td></tr>`;
         html += `<tr class="border-t"><td class="px-4 py-2 text-gray-500">고정연장근로수당</td><td class="px-4 py-2 text-right">${numberFormat(data.overtime_pay)}</td></tr>`;
-        html += `<tr class="border-t"><td class="px-4 py-2 text-gray-500">식대</td><td class="px-4 py-2 text-right">${numberFormat(data.bonus)}</td></tr>`;
+        html += `<tr class="border-t"><td class="px-4 py-2 text-gray-500">식대(비과세)</td><td class="px-4 py-2 text-right">${numberFormat(data.bonus)}</td></tr>`;
 
         if (data.allowances && data.allowances.length > 0) {
             data.allowances.forEach(a => {