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13th month pay
in South Korea.

SALARY PAYMENT IN South Korean Won (KRW, ₩)


PAYROLL TAX 16.43% – 34.94%


TIME TO HIRE 24 hours

Is there a 13th month pay in South Korea?

At the time of writing (Q1, 2023), South Korea has no legislation relating to 13th-month pay. However, it is common in South Korea to give performance-based or incentive bonuses.

How is the 13th month pay calculated in South Korea?

There is no 13th month salary offered in practice or as part of any Korean laws. For other bonuses received in Korea, it is taxed in addition to income the month it is received by the employee.

When is the 13th month salary paid in South Korea?

In South Korea, all bonuses are up to the discretion of the employer or stipulated in the employment agreement. 

Does the 13th month salary amount to any extra payment by the employer?

Since virtually no bonuses are guaranteed in South Korea, any bonus would be an extra payment by the employer. =

Is the 13th month salary taxable in South Korea?

All bonuses received in Korea are subject to taxes as income.

Hiring in South Korea, Made Easy

Your business can easily hire employees in South Korea without opening a local entity. We handle local employment law, complex tax regulations, and international payroll in 180+ countries worldwide. All you need to do is focus on your business.


No, there is no requirement for employers in South Korea to pay 13th month pay or any other bonuses. Some employers may choose to pay performance-based bonuses as a method of attracting and retaining top talent, but any bonus is up to the discretion of the employer.

No. In South Korea, there are only 12 months of pay guaranteed in an employment agreement. Any additional amount is considered bonus and is taxed as income.

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