Penalties for the difference between the levels of the character and mobs (including bosses) work like this:
Level | Getting EXP/SP | Item Drops | Assignment (spoil) |
-10 and below | 90% | 90% | 90% |
-9 | 40% | 40% | 40% |
-8 | 30% | 30% | 30% |
-7 | 20% | 20% | 20% |
-6 | 10% | 10% | 10% |
0 | 0% | 0% | 0% |
6 | 42% | 10% | 10% |
7 | 52% | 20% | 20% |
8 | 60% | 30% | 30% |
9 | 67% | 40% | 40% |
10 | 72% | 90% | 90% |
11 | 77% | 90% | 90% |
12 | 81% | 90% | 90% |
13 | 84% | 90% | 90% |
14 | 87% | 90% | 90% |
15 and higher | 89% | 90% | 90% |