Annual Leave Accrual in Korea: Complete Guide for Foreign Workers — Hire Date & Fiscal Year Calculations
Why Annual Leave Accrual Rules Are So Confusing
"I have no idea when my annual leave (연차유급휴가) actually starts" is a question almost every worker in Korea has asked at some point. Some say you can use it from your very first day; others say you have to complete a full year first. Neither is quite accurate. A worker with less than one year of service earns 1 day of annual leave for each month of perfect attendance, and a worker who attends at least 80% of the year earns 15 days. Here is a precise breakdown based on Article 60 of the Labor Standards Act (근로기준법 제60조).
Note for foreign workers: Your employment contract may grant more generous leave than the statutory minimums below, but it cannot grant less.
Workers with Less Than 1 Year of Service: 1 Day for Each Month of Perfect Attendance, Up to 11 Days
A worker who has not yet completed 1 year of employment earns 1 day of paid leave for each full month of perfect attendance (Article 60, Paragraph 2 of the Labor Standards Act / 근로기준법 제60조 제2항). In other words, if you attend every scheduled working day in a given month, you may use 1 day of annual leave starting the following month.
- Accrual condition: Perfect attendance (개근) on all scheduled working days in that month
- Maximum accrual: 11 days (the 12th month converts into the 1-year-or-more entitlement)
- The rule applies only if your scheduled weekly working hours are 15 hours or more (Article 18, Paragraph 3 / 근로기준법 제18조 제3항)
For example, if you joined on 1 March 2026 and attended every day in March, 1 day of annual leave becomes available from 1 April 2026. Accruing this way over up to 11 months gives you a maximum of 11 days.
Workers with 1 or More Years of Service: 15 Days if Attendance Is 80% or Above
A worker who has attended 80% or more of scheduled working days over a 1-year period is entitled to 15 days of annual paid leave (Article 60, Paragraph 1 / 근로기준법 제60조 제1항). When calculating the 80% attendance rate, periods of absence due to an occupational injury, maternity leave (출산전후휴가), and parental leave (육아휴직) are counted as days attended (Article 60, Paragraph 6 / 같은 조 제6항).
If the attendance rate for the year falls below 80%, the 15 days of annual leave do not arise; instead, 1 day of leave arises for each month of perfect attendance (Article 60, Paragraph 2 of the Labor Standards Act / 근로기준법 제60조 제2항). However, the monthly leave days earned during perfect-attendance months in the sub-1-year period are still recognized separately.
3 or More Years of Continuous Service: +1 Day Every 2 Years, Up to 25 Days
For workers with 3 or more years of continuous service, 1 additional day is added for every 2 years of continuous service beyond the first year (Article 60, Paragraph 4 / 근로기준법 제60조 제4항). The total, including the additional days, cannot exceed 25 days.
| Years of Service | Annual Leave Days |
|---|---|
| 1 year | 15 days |
| 3 years | 16 days |
| 5 years | 17 days |
| 10 years | 19 days |
| 21 years or more | 25 days (cap) |
Figures for one year or more apply where the worker attended at least 80% of the year (Article 60(1) and (4) of the Labor Standards Act, 근로기준법 제60조 제1항 · 제4항).
Relationship Between Sub-1-Year Monthly Leave and the 1st-Year Entitlement
There is an important point to be aware of. Even if a worker has used some of the monthly leave days that accrued during the first year of employment, the employer may not deduct those used days from the 15 days that arise upon completing 1 year of service — the up-to-11 monthly days and the 15 days accrue separately (Article 60(1)–(2) of the Labor Standards Act / 근로기준법 제60조 제1항·제2항). The former Article 60(3) of the Labor Standards Act (근로기준법 제60조 제3항), which allowed such deduction, was deleted by the amendment of 28 November 2017, in force from 29 May 2018.
Annual Leave Use Promotion and Unused-Leave Allowance
If an employer has taken the measures to promote the use of annual leave (Article 61 of the Labor Standards Act / 근로기준법 제61조) and the worker still does not use the leave, the employer is exempt from the obligation to pay an unused-leave allowance (미사용 연차수당). Conversely, if the employer does not follow the promotion procedure, it must pay an allowance for any unused annual leave calculated on the basis of ordinary wages (통상임금).
Calculate Your Exact Annual Leave Entitlement
Because the number of annual leave days varies depending on your hire date, length of service, and attendance rate, manual calculations are error-prone. The annual leave calculator at workbear.kr lets you enter your hire date and instantly see how many leave days you have accrued and when they are set to expire. If you have a dispute over annual leave, the site's AI search function can also help you find relevant statutes and case law.
This article is for informational purposes only and does not constitute legal advice. For specific cases, consult a certified labor attorney (노무사) or lawyer.
Frequently Asked Questions
Are the monthly leave days used before completing 1 year subtracted from the 15 days that arise after 1 year?
No. Even if a worker used some of the monthly leave days up to 11 that accrued during the first year, the employer may not deduct those days from the 15 days that arise upon completing 1 year of service — the two accrue separately Article 60 1 – 2 of the Labor Standards Act / 근로기준법 제60조 제1항·제2항 . The former Article 60 3 of the Labor Standards Act 근로기준법 제60조 제3항 , which allowed such deduction, was deleted by the amendment of 28 November 2017, in force from 29 May 2018. For example, if you used 5 days during your first year, you still receive the full 15 days on the day after the first year of work is completed, if you attended at least 80% of the year.
Does annual leave accrue for part-time workers whose scheduled weekly hours are less than 15?
No. Under Article 18, Paragraph 3 of the Labor Standards Act 근로기준법 제18조 제3항 , the annual paid leave provisions do not apply to ultra-short-hour workers whose scheduled weekly working hours are less than 15. Therefore, no annual leave accrues for such workers.
If I fail to meet the 80% attendance rate, do I lose all annual leave?
If the attendance rate for the year falls below 80%, the 15 days of annual leave do not arise; instead, 1 day of leave arises for each month of perfect attendance Article 60, Paragraph 2 of the Labor Standards Act / 근로기준법 제60조 제2항 . However, the monthly leave days 1 day per month of perfect attendance that accrued during the sub-1-year period are recognized separately and are not subject to the 80% attendance requirement.
What is the maximum number of annual leave days that can accumulate?
Under Article 60, Paragraph 4 of the Labor Standards Act 근로기준법 제60조 제4항 , 1 additional day is added for every 2 years of continuous service beyond the first year, starting from the 3rd year. The total number of annual leave days cannot exceed 25 days.