Korea Annual Leave Allowance Calculator (연차수당 계산기)
Compute statutory unused annual leave pay based on ordinary wage (통상임금), tenure accrual (15 to 25 days), and Labor Standards Act Article 60 rules.
📅 통상임금 및 연차일수 설정 (Leave & Wage Parameters)
기본급 + 고정 직책수당 등 ì •ê¸°ì ·ì¼ë¥ ì 으로 지급되는 금액.
통상일급 기준으로 산정된 미사용 연차수당 총 보상금액입니다.
연차수당 산출 내역서 근로기준법 제60조
| 항목 (Item) | 산출 공식 (Formula) | 금액 (KRW ₩) |
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❓ 자주 묻는 법정 질문 (FAQ)
How is statutory annual paid leave calculated under the Korean Labor Standards Act?
Under Article 60 of the Labor Standards Act (근로기준법): (1) In the first year of employment, an employee earns 1 day of paid leave for each month of full attendance (up to 11 days); (2) Employees with ≥80% attendance in a year earn 15 days of paid annual leave; (3) For every 2 consecutive years of service after the first year, 1 additional day is added, up to a statutory ceiling of 25 days.
What is the exact formula for unused annual leave allowance (연차수당)?
Unused Annual Leave Pay = Unused Leave Days × Ordinary Daily Wage (통상일급). For standard full-time employees working 40 hours per week (209 monthly standard hours), Ordinary Daily Wage = `(Ordinary Monthly Wage ÷ 209) × 8 hours`.
What compensation is included in ordinary wage (통상임금) for leave calculation?
Ordinary wage includes all fixed, regular, and uniform payments made for contractual work, such as basic salary, fixed job allowances, position allowances, and non-contingent bonuses. Irregular overtime pay and contingent incentives are excluded.
Can an employer avoid paying unused annual leave pay through the Annual Leave Promotion System?
Yes. Under Article 61 of the Labor Standards Act, if an employer formally executes the statutory leave promotion procedure (written notification of remaining leave days 6 months before expiry and requiring the worker to specify leave dates), and the worker still fails to take the leave, the employer is relieved of the obligation to pay unused leave compensation.
Is unused annual leave allowance taxable under Korean income tax?
Yes. Annual leave unused compensation (연차미사용수당) is classified as earned income (근로소득) and is subject to standard earned income tax withholding (간이세액표) and the 4 Major Social Insurances.
Engr. Muhammad Shahzad
Verified Korean Labor & Statutory Systems SpecialistChartered Systems Engineer and International Labor Policy Analyst. Specializing in computational labor standards under the Korean Labor Standards Act (근로기준법), 4 Major Social Insurances (4대보험), National Tax Service (국세청) withholding schedules, and Housing Lease Protection statutory architectures.