Unused annual leave pay and leave-use promotion

Unused statutory leave can become a cash claim, but a valid statutory leave-use promotion procedure may affect the employer’s payment obligation.

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

The general rule

When statutory paid leave expires unused, payment for unused leave is generally calculated from ordinary wage, subject to the applicable law and facts.

Promotion procedure for longer-serving employees

A lawful leave-use promotion process requires written notices at specified times and an opportunity for the worker to designate leave dates. Merely sending a general reminder is not necessarily enough.

First-year monthly leave

Leave earned monthly before the first anniversary follows a different notice timeline. Check the statutory procedure and when each day expires.

When promotion may fail

If notices, timing or employer-designated dates do not satisfy the statutory requirements, a payment obligation may remain. Keep copies of notices and leave requests.

Reference formula

Unused leave pay = ordinary hourly wage × scheduled daily hours × unused days. Actual settlement can depend on the wage basis and whether the leave was validly promoted.

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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.