[25.06.25] 건설업 산업안전 보건관리비 해설 및 질의회의시집

2024년 1월 해설집 발간 이후 여러 차례 「건설업 산업안전보건관리비
계상 및 사용기준」이 개정되어 최근 2025년 2월 12일 개정된 고시
까지 반영하여 해설집 및 질의 회시집을 새로이 발간하였습니다.

< 고시 주요 개정 내용 >
1. 공사종류 분류 전면개편(’24.7.1~) 및 요율 인상(’25.1.1~)
 「건설산업기본법」 등 건설 관련법령을 기초로 하여 △건축공사,
△토목공사, △중건설공사, △특수건설공사로 전면 재분류
 공사특성을 반영한 산업안전보건관리비 계상 요율 인상(평균19%)
2. 스마트 안전장비 구입·임대비 확대
 임대·구입비용 인정 : ’24년(40%) → ’25년(70%) → ’26년(100%)
 산안비 총액의 사용한도 : 종전 10% → 20%(’25.2.12~)
3. 모든 연간 단가계약 공사의 총계약금액이 2천만원 이상일 경우
산업안전보건관리비 의무계상(’25.1.1~)
4. 노·사 발굴항목 사용한도 확대
 산안비 총액의 사용한도 : 종전 10% → 15%(’25.2.12~)
5. 온열·한랭질환 예방을 위한 간이 휴게시설, 냉난방기 임대 등
품목 신설(’25.2.12~)
6. 자율안전 확인대상 보호구(안전모, 보안경, 보안면) 추가(’25.2.12~)
7. 산업재해 예방이 주된 목적인 교육에 소요되는 비용 인정(’25.2.12~)
8. 주요 질의회신 Q&A 개선
 기존 질의회신 현행화 및 신규(안전관리자 제도 추가 등) 질의회신 반영

건설업 산업안전보건관리비
해설 및 질의회시집
01 해설집 ········································································· 1
Ⅰ. 총 칙 ············································································ 2
Ⅱ. 산업안전보건관리비의 계상 등 ······································ 5
Ⅲ. 산업안전보건관리비의 사용 ·········································· 25
Ⅳ. 산업안전보건관리비의 확인 ·········································· 36
Ⅴ. 산업안전보건관리비의 정산 ··········································· 38
Ⅵ. 목적 외 사용금액에 대한 감액 등 ···································· 41
Ⅶ. 위반 시의 조치 ······························································ 42
02 산업안전보건관리비 고시문 ·········································· 45
제1장 총칙 ········································································ 46
제2장 산업산업안전보건관리비의 계상 및 사용 ···················· 48
제3장 보칙 ········································································ 53
부칙 ················································································ 54
[별표1] 공사종류 및 규모별 산업안전보건관리비 계상기준표 · 55
[별표1의2] 관리감독자 안전보건업무 수행 시 수당지급 작업 ·· 56
[별표1의3] 설계변경 시 산업안전보건관리비 조정·계상 방법 ···57
[별표2] 삭제········································································ 58
[별표3] 공사진척에 따른 산업안전보건관리비 사용기준 ········· 58
[별표4] 삭제 ········································································ 59
[별표5] 건설공사의 종류 예시표 ············································ 59
[별지1] 산업안전보건관리비 사용내역서 ································ 61
[별지2] 삭제 ········································································ 71

※ 첨부파일 참조 바랍니다.