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.
Match the calculation method
The linked ministry consultation describes first-year proration as 15 × attended workdays ÷ annual scheduled workdays. korWork simplifies this to calendar days employed ÷ calendar days in the year, with the result floored to one decimal place. Check the employer’s method and rounding before comparing numbers.
A July 1 start under both methods
For a hypothetical July 1, 2026 start, the calculator’s fiscal estimate grants 15 × 184 ÷ 365 = 7.5 days on January 1, 2027. The hire-date method grants 15 days on July 1, 2027. Monthly first-year grants accrue separately under both methods. The assumptions are a 40-hour week and qualifying attendance.
Reconcile records at resignation
On December 31, 2027, with zero leave used, cumulative grants are 26 days under the hire-date method and 18.5 under the calculator’s fiscal estimate. Currently available grants are 15 and 7.5 respectively. These are not final cash entitlement figures. Compare grants, usage, expiry and payments already made. The cited consultation says more favorable fiscal-year leave is generally retained absent a separate clause in work rules; do not assume excess leave must automatically be recovered.
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.