Annual leave by hire date or fiscal year

Korean employers may track annual leave from each hire anniversary or grant it on January 1. Compare the two methods and the prorated first grant.

Checked 2026-09-23 · Estimates and reference information, not legal or tax advice.

How the methods differ

On a hire-date basis, a year of service is measured from your start date and annual leave is granted on anniversaries. On a fiscal-year basis, employees receive grants on the same date, usually January 1. The first fiscal-year grant is prorated for the hiring year.

Prorating the first fiscal-year grant

A common reference calculation is 15 days × calendar days employed in the hiring year ÷ total calendar days in that year. Employers may use different rounding rules; check your work rules and leave record.

When employment ends

A fiscal-year system should not leave the employee with less leave than the statutory hire-date calculation when the two are reconciled at resignation. Compare actual grants and leave used before relying on a balance shown by a system.

Points to check

Monthly leave earned before the first anniversary and its expiry need separate treatment. Absence, parental leave and company grants may change the record. The calculator is an estimate, not a legal determination.

Try the calculator

Sources

These Korean-language sources were checked on 2026-09-23. Laws and rates may have changed; consult the originals before an important decision.