Unused annual leave when employment ends

Unused eligible leave may be taken before the last employment day or settled as pay. Compare the leave balance, deadlines and actual last working day.

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

Pay for unused leave

When eligible statutory leave remains unused at the end of employment, a reference formula is daily ordinary wage × unused leave days. Determine which leave days are still valid and whether a lawful leave-use promotion process affects payment.

Taking leave versus cash settlement

Taking leave can move the last day physically at work earlier while the employment relationship continues. Cash settlement pays for unused leave instead. The two choices can affect schedules and payroll differently.

Near the first anniversary

The 15-day annual grant after a qualifying year can turn on whether employment continues through the legally relevant anniversary. A one-day date change may therefore matter.

Common mistakes

Do not treat the last working day and last employment day as the same date, or assume every displayed system balance is a statutory entitlement. Check records and employer policy.

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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.