How annual leave accrues in Korea

Before the first anniversary, one paid day generally accrues for each fully attended month, up to 11. After a qualifying year, 15 days accrue, increasing with service to 25.

Source baseline 2026-10-06 · Estimates and reference information, not legal or tax advice.

Content updated 2026-10-27; source dates remain as stated.

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Prepare your records

Use your employment contract for the start date and scheduled hours, and your employer’s leave ledger for grants, usage and expiry. The examples assume a workplace with at least five regular employees, a 40-hour week, full monthly attendance and at least 80% yearly attendance. Statutory annual leave does not apply below 15 scheduled hours per week averaged over four weeks.

One day at the first anniversary

For a hypothetical start on March 2, 2026, employment ending on March 1, 2027 does not produce the first 15-day annual grant. Continuing through March 2 does, assuming the qualifying attendance. The first-year monthly grants total at most 11 days. Use anniversary dates rather than treating every year as 365 days.

Accrued is different from currently available

Monthly first-year grants in this example normally remain usable through March 1, 2027. The annual 15-day grant on March 2, 2027 normally remains usable through March 1, 2028. On March 2, the calculator with zero days used shows 15 currently available days, not 26. Expired leave and any cash settlement require separate review. Ask payroll for each grant’s calculation period, grant date, expiry, usage and settlement.

Who is covered

The annual paid leave rule in Labor Standards Act Article 60 generally applies to workplaces with at least five regular employees. Workplaces with four or fewer may provide leave under their own rules even where this statutory provision does not apply.

Before one year of service

An employee with less than one year of continuous service earns one paid leave day for each fully attended month, up to 11 days in the first year. Leave earned monthly in that period generally expires on the first anniversary under the post-2020 rule.

After one year of service

With at least 80% attendance over one year, 15 paid days accrue. From three years of service, one extra day is added for every two further years, capped at 25 days. Formula: min(25, 15 + floor((years of service − 1) ÷ 2)).

Important distinctions

Under the cited Supreme Court decision, the employee must still be employed the day after completing the first year for the 15-day grant. Leave normally expires one year after it accrues. Certain protected absences count as attendance for this rule.

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Sources

The source baseline for this guide is 2026-10-06; individually rechecked sources show their own dates above. Laws and rates may have changed. Consult the originals before an important decision.