Confirm the pay period, proration rule and included wage items before dividing monthly salary. A 30-day divisor is not universal.
Collect the rule and payroll records
Prepare your contract, the employer’s partial-month pay rule, the payroll period, employment dates, attendance and payslip. Ministry guidance does not prescribe one universal proration formula. Check the rule and how it was applied; the existence of a company rule does not alone establish its legality.
| Record | Value to locate |
|---|---|
| Pay rule | Calendar days or scheduled/paid days |
| Employment record | First and last included dates; unpaid periods |
| Pay breakdown | Which allowances are prorated |
| Payslip and bank record | Gross amount, deductions and net transfer |
Worked calendar-day example
Assume a validly applicable company rule prorates the whole KRW 3m fixed monthly amount by calendar days. The month has 30 days and employment runs from the 16th through the 30th. This is a gross-pay illustration, not a statutory formula.
Example · Include both employment endpoints
- 30 − 16 + 1 = 15 included days.
- KRW 3,000,000 ÷ 30 × 15 = KRW 1,500,000.
- For the same 15 days in a 31-day month: about KRW 1,451,613 before the employer’s rounding rule.
- These figures are before insurance and tax deductions.
Keep the numerator and denominator consistent
If the rule counts scheduled days and other paid days, count both the full-month divisor and the included days on that basis. Do not divide by 30 calendar days but multiply only by weekday attendance. Check the treatment of weekends and each allowance, extra work outside scheduled hours, the payroll cutoff and whether rounding occurs per item or after summing.
Do not prorate every deduction by the same ratio
A half-month salary does not establish half of normal insurance or income tax. Insurance status dates, contribution bases and reconciliations follow separate rules. Reconcile gross pay first, then request the basis and period for each deduction. The korWork payslip is an explanatory sample, not a personal partial-month net-pay calculation.
A question for payroll
“My fixed monthly pay is KRW 3m and I started on the 16th. Please show the divisor, included dates and rule, the calculation for each allowance, extra-work settlement and the separate deduction bases.” These are estimates for reference, not legal or tax advice. Minimum-wage compliance and contractual validity need separate assessment.