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Payroll is a critical process for any organization. In South Korea, the pay cycle refers to the period for which employees are paid, and the payment frequency may vary depending on the employer's established payroll practices. 

Payroll in South Korea is generally processed on a monthly basis. Under  Article 43(2) of the Labor Standards Act, wages must be paid at least once per month on a fixed day. 

There is no general statutory requirement in South Korea for employers to provide a 13th-month salary payment. However, additional bonuses or payments may be provided where required under an employment contract, collective agreement, or company policy. 

• Effective January 1, 2027, South Korea’s national minimum wage will increase to ₩10,700 per hour, representing a 3.7% increase from the 2026 rate of ₩10,320.

• The minimum wage applies equally across all industries. 

• The corresponding monthly minimum wage is ₩2,236,300, calculated based on 209 hours per month, equivalent to a 40-hour workweek.

Under Article 50 of the Labor Standards Act, employees may not generally work more than 40 hours per week or 8 hours per day, excluding breaks. By agreement, working hours may generally be extended by up to 12 hours per week, resulting in a maximum of 52 hours per week including overtime, subject to applicable statutory exceptions and working-time arrangements.

Employees generally work up to 40 hours per week, with overtime permitted for up to an additional 12 hours per week by agreement, resulting in a general maximum of 52 working hours per week. Overtime work must be compensated at 150% or more of the ordinary wage. 

Employers are generally required to retain employment-related records, including employee registers and important documents relating to employment contracts, for at least three years. Tax books, accounting records, and supporting documents must generally be retained for five years from the statutory tax filing deadline for the relevant tax period. Electronic records must also be maintained in an accessible and verifiable form.

South Korea prohibits discrimination in recruitment and employment without reasonable grounds. Under the National Human Rights Commission of Korea Act,  discriminatory treatment in employment, including recruitment, is prohibited when based on grounds such as sex, religion, disability, age, social status, region or state of origin, ethnic origin, physical condition, marital status, pregnancy or childbirth, family type, race, skin color,  ideology or political opinion, certain criminal records, sexual orientation, academic career, and medical history. 

The NHRCK Act does not treat all preferential treatment for specific groups as discriminatory.  Temporary favorable treatment intended to address existing discrimination, as well as legislation and policies designed for this purpose, is excluded from the definition of discriminatory acts. 

In addition, specific employment laws apply to recruitment. Employers must not discriminate based on gender during recruitment and employment, and age discrimination in recruitment and employment is prohibited unless there is a reasonable justification.

• Pre-employment docs: Resume/CV, signed consent form for personal data collection  (PIPA compliance). 
• Statutory requirement docs: Resident Registration Number (RRN), bank account details  (for payroll), National Pension and Health Insurance enrollment forms. 
• Personal details: Emergency contact information, Family Registry Certificate (optional,  needed only if claiming family tax deductions or family allowances). 
• Immigration/work authorization docs: Passport copy, Alien Registration Card (ARC),  and valid work visa (for foreign nationals). 
• Health and safety docs: General health examination certificate (Mandatory under the  Occupational Safety and Health Act for certain roles/companies).

• Employment Contracts: Employers must clearly state key employment conditions,  including wages, contractual working hours, statutory holidays and annual paid leave.  The employer must provide the employee with a written or electronic document specifying wage components, calculation and payment methods, contractual working hours, holidays and annual paid leave. 
• Part-Time Employees: Employees working an average of less than 15 hours per week over four weeks are generally excluded from statutory holiday and annual leave provisions. 
• Contract Restrictions: Contract terms below statutory standards are void. Employers cannot impose predetermined penalties, wage deductions for advances, or compulsory savings arrangements. 
• Dismissal: An employer may not dismiss, suspend, transfer, reduce wages, or impose disciplinary measures without justifiable cause. Special protection applies during periods of occupational injury/disease treatment and specified maternity periods. 
• Managerial Dismissal: Requires urgent business necessity, efforts to avoid dismissal,  fair selection criteria, and required consultation with employee representatives.
• Dismissal Notice: Employers generally must provide at least 30 days' advance notice of dismissal or pay at least 30 days' ordinary wages in lieu. Statutory exceptions apply,  including certain employees with less than three months' continuous service.  Dismissals must be notified in writing, stating the grounds and timing. 
• Unfair Dismissal: Employees may seek a remedy through the Labor Relations Commission within 3 months. 
• Final Payments: Wages and other amounts due upon termination must generally be paid within 14 days, unless otherwise agreed due to special circumstances
• Retirement Benefits: Governed primarily by the Employee Retirement Benefit Security  Act. 
• Employment Records: Employers must maintain employee and employment-related records for the statutory retention period.

South Korean law does not prescribe a mandatory or maximum probation period. Employers may establish a probationary period through the employment contract or company rules; a 3-month probation period is common practice. Employees on probation remain protected by applicable unfair-dismissal provisions. Separately, employees who have worked continuously for less than three months are exempt from the statutory 30-day  advance dismissal notice requirement under Article 26 of the Labor Standards Act. 

Article 60 provides 15 days of paid annual leave to employees who have at least 80% attendance during the preceding year. Employees with less than one year of service or less than 80% attendance receive one day per month of perfect attendance. Employees with at least three years of continuous service receive additional leave based on service, up to a maximum of 25 days.

South Korea does not generally provide statutory paid sick leave under the Labor Standards Act. Sick leave may be provided under company policy or collective agreement. Employees may use available annual leave where permitted.

Under Article 52 of the Industrial Accident Compensation Insurance Act, employees may receive 70% of their average wage during medical treatment, except where incapacity lasts 3 days or less.

Female employees are entitled to 90 days of maternity leave, including at least 45 days after childbirth. For a premature birth, the entitlement is 100 days, with at least 45 days after childbirth. For multiple births, the entitlement is 120 days, with at least 60 days after childbirth.

The first 60 days are paid; for multiple births, the first 75 days are paid, subject to the statutory maternity benefit rules. For large enterprises, the remaining 30 days of the standard 90-day leave (or 45 days for multiple births) are paid through Employment Insurance.

The entitlement varies based on the stage of pregnancy, ranging from 5 to 90 days. Leave is paid in accordance with the applicable statutory maternity leave payment rules. Employees must submit a leave request with the required medical documentation.

An employee whose spouse gives birth is entitled to 20 days of paid leave. The leave must be used within 120 days from the date of childbirth and may be taken in up to three separate periods. Employers may not dismiss or otherwise disadvantage an employee for taking this leave.

Employees may take unpaid family care leave of up to 90 days per year to care for family members due to sickness, injury, or old age. The leave may be divided into multiple periods, with each period generally lasting at least 30 days.

Employees may take up to 10 days per year for short-term family care needs. In specified circumstances, the limit may be extended to 20 days, or 25 days for eligible single-parent employees.

Employees can take up to 6 days per year, with the first 2 days being paid.

One day of unpaid leave per month, upon request, for female employees.

Leave may be granted instead of additional wages for extended, night, or holiday work, subject to a written agreement with the labor representative.

• An employee may resign by giving notice to the employer. 
• For an employment contract with no fixed term, the resignation becomes effective one month after the employer receives the notice. 
• Where remuneration is fixed for a specific period, different timing rules may apply.
• Employer acceptance is not generally required for the resignation to become effective under Article 660.

• Under Article 23 of the Labor Standards Act (LSA), an employer cannot dismiss an employee without justifiable cause.
• For dismissal for managerial reasons/redundancy an urgent managerial necessity. The employer must also make efforts to avoid dismissal and establish reasonable and fair selection criteria. Where a representative labor union or employee representative is applicable, the employer must provide the required advance notice and consult in good faith regarding measures to avoid dismissal and the selection criteria.
• Certain protected periods also restrict dismissal, including periods relating to occupational injury/disease and statutory maternity leave, subject to the exceptions provided by law.

• An employer must generally provide an employee with at least 30 days' advance written notice of dismissal or pay 30 days' ordinary wages in place of notice, in accordance with Article 26 of the Labor Standards Act.
• The 30-day advance notice requirement does not apply to employees who have less than three months of continuous service.
• The dismissal must also generally be notified in writing, stating the grounds and timing of the dismissal.

• The employer should complete applicable final payroll and statutory employment-related procedures following termination, including payment of amounts legally due and updating/reconciling applicable social insurance records.
• Employment, dismissal, and retirement-related records must be retained for the statutory retention period.