Annual Leave Allowance Calculator
Enter monthly ordinary wage and unused leave days to compute the statutory unused-annual-leave allowance under Korean labor law.
Base salary plus regular fixed allowances. Performance bonuses and most non-taxable allowances are usually excluded.
Days of annual leave still unused at fiscal year end or separation.
Estimated allowance
574,160KRW
Daily ordinary wage: 114,832 KRW × 5 days
- Hourly ordinary wage
- 14,354KRW/ 209h
- Daily ordinary wage
- 114,832KRW× 8h
- Unused days
- 5 days
- Calculated for 5 unused days
What is the unused-annual-leave allowance?
Korean labor law requires employers to pay an allowance for paid annual leave that is not used by year end or by the employee's separation date. The allowance uses ordinary wage (not average wage). Hourly ordinary wage = monthly ordinary wage / 209 hours; daily = hourly × 8; total = daily × unused days. If the employer ran a compliant leave-utilization-promotion procedure, the obligation may be waived for unused days under §61 of the Labor Standards Act.
Formula (40h/week, 209h/month standard)
Hourly ordinary wage = Monthly ordinary wage / 209h
Daily ordinary wage = Hourly × 8h
Allowance = Daily × Unused days
Frequently asked questions
- Ordinary wage or average wage?
- Article 33 of the LSA Enforcement Decree allows either, but ordinary wage is the practical default. If a collective agreement or work rules specify average wage, that overrides.
- Where does the 209 hours/month come from?
- 40 working hours + 8 paid weekly-rest hours = 48 hours/week × (365/12/7) ≈ 209 hours/month. It is the standard reference for full-time 5-day workers.
- What if the employer ran the leave-promotion procedure?
- Properly executed promotion under §61 LSA waives the unused-leave allowance obligation. Procedural defects keep the obligation in force.
- Is the allowance taxable?
- Yes — it is wage income and withheld like normal salary. This calculator outputs pre-tax amounts only.
For reference only. Uses the 209-hour-per-month standard (40h + paid weekly rest) — does not directly apply to part-time, shift, or biweekly schedules. The exact composition of "ordinary wage" depends on the employer's wage rules. The leave-promotion procedure under §61 LSA may waive the obligation. Consult a labor attorney for the precise figure.