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.

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

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

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