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대법원 2016다4747

Wages Dispute (Retroactive Wage Increase and Ordinary Wages)임금

Decided2021. 12. 30. Court대법원Case reversed and remanded (파기환송) — the appellate court's decision was overturned, and the Supreme Court found in favor of treating the retroactive wage increase as ordinary wages, which is generally favorable to workers seeking higher allowance calculations.
AI-generated English translation (summary, key points, decision summary and full text) for reference only — not an official translation and without legal effect. The Korean original below is authoritative.
AI Easy read — AI summary of this decision
AI-generated summary for reference only — the Korean original below is authoritative.

This case addressed whether a retroactive wage increase, paid under a collective bargaining agreement (단체협약) between labor and management, qualifies as 'ordinary wages' (통상임금) — a key wage base used to calculate overtime, night work, and other statutory allowances in Korea. The Supreme Court of Korea (대법원) ruled that the retroactive increase did qualify as ordinary wages because it was compensation for regular contractual work and met the 'fixedness' requirement. The Court held that the mere fact the payment was delayed and applied retroactively due to prolonged labor-management negotiations did not change its fundamental nature as ordinary wages, especially since employees could reasonably expect such retroactive payments based on a recurring annual practice.

Key takeaways
  • CaseIncident: A wage increase under a collective bargaining agreement was paid retroactively, leading to a dispute over whether the retroactive portion should count as ordinary wages (통상임금).
  • OutcomeResult: The Supreme Court ruled that the retroactive wage increase does qualify as ordinary wages, since it remained compensation for regular work and had the necessary fixedness due to its consistent, repeated annual practice.
  • LessonLesson: Even if a wage increase is paid retroactively due to delays in labor-management negotiations, regularly recurring wage increases should be included in the calculation of ordinary wages and related statutory allowances.
Issues
  • Whether a retroactively applied wage increase under a collective bargaining agreement qualifies as ordinary wages (통상임금)
  • How to assess the 'fixedness' (고정성) requirement for determining ordinary wages
  • Whether bonuses (상여금) qualify as ordinary wages
Key reasoning

The Supreme Court reasoned that the retroactive wage increase was still compensation for the employee's regular contractual work (소정근로의 대가), and its retroactive application was merely due to the incidental circumstance of delayed collective bargaining negotiations — not a change in its underlying wage character. Because the wage increase and its retroactive application had occurred as a recurring practice each year through collective agreements, employees could reasonably anticipate receiving this retroactive payment, satisfying the 'fixedness' (고정성) requirement necessary for classification as ordinary wages. Therefore, the timing or method of payment does not disqualify a wage item from being treated as ordinary wages if it is inherently tied to regular work performance and predictable in nature.

Full text (English, AI translation) 8,775 chars

[Plaintiffs, Respondents and Appellants] As indicated in the list of plaintiffs in the attached appendix. (Attorneys for the plaintiffs: Law Firm Yeoneun, Attorney Kwon Doo-seop and 3 others)
[Defendant, Appellant and Respondent] S&T Energy Co., Ltd. (formerly: S&TC Co., Ltd.) (Attorneys for the defendant: Yulchon LLC, Attorney Kang Seok-hoon and 4 others)
[Judgment Below] Busan High Court Judgment (Changwon) 2015Na277, decided December 10, 2015

[Order]

The part of the judgment below against the plaintiffs is reversed, and this part of the case is remanded to the Busan High Court. All of the defendant's appeals are dismissed.

[Reasoning] The grounds of appeal are examined.
1. As to the plaintiffs' grounds of appeal
A. Ordinary wages, which the Labor Standards Act (근로기준법) prescribes as the standard for calculating additional wages for extended, night, and holiday work, refer to wages paid regularly, uniformly, and fixedly as money or goods agreed to be paid as consideration for prescribed work, which is the work ordinarily provided by an employee during prescribed working hours. Here, "fixedness" means the characteristic whereby, if an employee provides prescribed work on any given day, payment is scheduled to be made as a matter of course regardless of whether performance, results, or other additional conditions are satisfied (see Supreme Court en banc Decision 2012Da89399, decided December 18, 2013, etc.).
B. According to the record, the following facts can be established.
1) In the collective agreement concluded between the defendant and the S&TC Branch of the Korean Metal Workers' Union (전국금속노동조합 에스앤티씨지회) (hereinafter "the labor union in this case"), it was agreed that wages would be increased effective April 1 of each year (hereinafter "the retroactive reference date"), and that in cases where wage negotiations were delayed, the increase would be retroactively applied.
2) When an agreement on wage increase was reached between the defendant and the labor union in this case after the retroactive reference date, the defendant paid to the employees the wage increase amount corresponding to the period from the retroactive reference date until the agreement was reached (hereinafter, the portion of the retroactively paid wages corresponding to the base pay and bonuses is referred to as "the retroactive wage increase amount").
C. In this case, the retroactive wage increase amount should be deemed to fall under the ordinary wages prescribed in Article 6 of the Enforcement Decree of the Labor Standards Act (근로기준법 시행령). The reasons are as follows.
1) Ordinary wages refer to money or goods paid to an employee as consideration for prescribed work, and here, prescribed work means the work ordinarily provided by the employee during prescribed working hours. What constitutes consideration for prescribed work must be determined based on how the employee and the employer evaluated the value of the employee's work that was agreed to be ordinarily provided during prescribed working hours, and how much money or goods were agreed to be paid therefor.
Wages that an employee additionally receives from the employer by providing work beyond the prescribed working hours or by specially providing work beyond what was agreed to be provided under the employment contract, or wages received irrespective of prescribed work, cannot be considered consideration for prescribed work. However, insofar as the employee and the employer evaluated the value of the prescribed work and determined the payment as consideration therefor, it cannot be said that such payment is not ordinary wages merely because it was retroactively applied due to the incidental circumstance of delay in collective bargaining. In this case, the retroactive wage increase amount appears to have been paid as consideration for the evaluation of the value of the prescribed work, rather than being paid for work exceeding prescribed working hours or work beyond ordinary work, or being paid irrespective of prescribed work.
2) Whether a certain wage falls under ordinary wages must be determined according to its objective nature. Even if it is a retroactive wage increase amount, if the collective agreement, etc. designates it as a wage falling under the statutory ordinary wages, such as base pay or regular bonuses, its nature is identical to that of the original wage.
Even though, at the time the employees provided prescribed work after the retroactive reference date and before the wage increase agreement, the fact of a wage increase or its extent was not specifically determined, the employees could expect that, if wages were increased pursuant to the annually repeated agreements, they would receive the retroactive wage increase amount for the period after the retroactive reference date, and it can be viewed that, by virtue of the effect of the labor-management agreement on retroactive application, the consideration for prescribed work after the retroactive reference date was determined based on the increased base pay. In other words, through such labor-management agreement, only the timing of the additional valuation of the prescribed work was inevitably postponed to a point after the work was provided, and accordingly, the retroactive wage increase amount in this case is not something that an employee receives only upon satisfying additional conditions such as achievement of performance or results, but is something that is naturally paid as compensation for the provision of prescribed work, and therefore must be deemed to possess fixedness.
3) The defendant did not pay the retroactive wage increase amount to employees who had retired before the wage increase agreement was reached. However, this is merely a result arising from the fact that the effect of a collective agreement retroactively changing the standards for determining wages and other working conditions does not extend to employees who had already retired before the conclusion of the collective agreement, and therefore this cannot be a reason to view differently the nature of the retroactive wage increase amount in this case, which was naturally paid as compensation to employees who provided prescribed work.
D. Nevertheless, the court below determined that the retroactive wage increase amount did not fall under ordinary wages, citing only the circumstances stated in its reasoning. Such determination by the court below contains an error that misapprehends the legal principles concerning ordinary wages and thereby affected the outcome of the judgment. The plaintiffs' ground of appeal pointing this out has merit.
2. As to the defendant's grounds of appeal
A. As to Ground of Appeal No. 1
The court below determined that the bonus in this case constitutes ordinary wages as wages paid regularly, uniformly, and fixedly to employees as consideration for prescribed work, and that even though the family allowance, which is difficult to consider as falling under ordinary wages, is partially included in the basis for calculating the bonus in this case, this does not mean that the entire bonus in this case, or the portion of the bonus in this case calculated based on the family allowance, is excluded from ordinary wages.
Upon examination in light of the record, the above determination by the court below does not contain an error of misapprehending the legal principles concerning ordinary wages, as alleged in the grounds of appeal.
B. As to Ground of Appeal No. 2
The court below determined, for the reasons stated in its reasoning, that it is difficult to conclude that the payment of additional statutory allowances and retirement pay recalculated by including the bonus in this case in ordinary wages would cause serious managerial difficulties to the defendant or endanger the survival of the enterprise, and accordingly rejected the defendant's defense based on the principle of good faith.
Upon examination of the reasoning of the judgment below in light of the relevant legal principles and the record, the above determination by the court below does not contain an error of misapprehending the legal principles concerning the principle of good faith, as alleged in the grounds of appeal.
3. Conclusion
Therefore, the part of the judgment below against the plaintiffs is reversed, and this part of the case is remanded to the court below for further hearing and determination. The defendant's appeal against the plaintiffs is without merit and is therefore dismissed in its entirety. This Judgment is rendered as set forth in the Order by the unanimous opinion of the Justices participating in the adjudication.
[Appendix] List of Plaintiffs: Omitted

Justice Kim Seon-su (Presiding Justice), Park Jeong-hwa, Noh Tae-ak, Oh Gyeong-mi (Justice in charge)

【참조조문】

[1] 근로기준법 제2조 제1항 제5호, 제56조, 근로기준법 시행령 제6조

[2] 근로기준법 제2조 제1항 제5호, 제56조, 근로기준법 시행령 제6조

【참조판례】

[1] 대법원 2013. 12. 18. 선고 2012다89399 전원합의체 판결(공2014상, 236), 대법원 2021. 8. 19. 선고 2017다56226 판결(공2021하, 1679)

【주문】·【이유】 전문 3,156자 · 펼쳐 보기

【원고, 피상고인 겸 상고인】 별지 원고 명단 기재와 같다. (소송대리인 법무법인 여는 담당변호사 권두섭 외 3인)

【피고, 상고인 겸 피상고인】 에스앤티에너지 주식회사(변경 전: 주식회사 에스앤티씨) (소송대리인 법무법인(유한) 율촌 담당변호사 강석훈 외 4인)

【원심판결】 부산고법 2015. 12. 10. 선고 (창원)2015나277 판결

【주 문】

원심판결 중 원고들 패소 부분을 파기하고, 이 부분 사건을 부산고등법원에 환송한다. 피고의 상고를 모두 기각한다.

【이 유】 상고이유를 판단한다.

1. 원고들의 상고이유에 대하여

가. 근로기준법이 연장·야간·휴일 근로에 대한 가산임금 등의 산정 기준으로 규정하고 있는 통상임금은 근로자가 소정근로시간에 통상 제공하는 근로인 소정근로의 대가로 지급하기로 약정한 금품으로서 정기적·일률적·고정적으로 지급되는 임금을 말한다. 여기서 고정성이란 근로자가 임의의 날에 소정근로를 제공하면 그 업적, 성과 기타 추가 조건의 충족 여부와 관계없이 당연히 지급될 것이 예정되어 있는 성질을 의미한다(대법원 2013. 12. 18. 선고 2012다89399 전원합의체 판결 등 참조).

나. 기록에 의하면 다음 사실을 알 수 있다.

1) 피고와 전국금속노동조합 에스앤티씨지회(이하 ‘이 사건 노동조합’이라고 한다) 사이에 체결된 단체협약에서 매년 4월 1일(이하 ‘소급기준일’이라고 한다)부로 임금을 인상하되 임금교섭이 지연될 때에는 소급 적용하기로 정하였다.

2) 소급기준일 이후 피고와 이 사건 노동조합 사이에 임금인상에 관한 합의가 이루어지면, 피고는 근로자들에게 소급기준일부터 합의가 이루어진 때까지의 기간에 해당하는 임금인상분(이하 소급 지급된 임금 중 기본급 및 상여금에 해당하는 부분을 ‘임금인상 소급분’이라고 한다)을 지급하였다.

다. 이 사건에서 임금인상 소급분은 근로기준법 시행령 제6조에서 정한 통상임금에 해당한다고 보아야 한다. 그 이유는 다음과 같다.

1) 통상임금은 소정근로의 대가로 근로자에게 지급되는 금품을 말하고, 여기서 소정근로는 근로자가 소정근로시간에 통상 제공하는 근로를 의미한다. 소정근로의 대가가 무엇인지는 근로자와 사용자가 소정근로시간에 통상 제공하기로 정한 근로자의 근로의 가치를 어떻게 평가하고 그에 대하여 얼마의 금품을 지급하기로 정하였는지를 기준으로 판단하여야 한다.

근로자가 소정근로시간을 초과하여 근로를 제공하거나 근로계약에서 제공하기로 정한 것 이상의 근로를 특별히 제공함으로써 사용자로부터 추가로 지급받는 임금이나 소정근로와는 관계없이 지급받는 임금은 소정근로의 대가라 할 수 없지만, 근로자와 사용자가 소정근로의 가치를 평가하여 그에 대한 대가로 정한 이상 그것이 단체협상의 지연이라는 우연한 사정으로 소급 적용되었다 하여 통상임금이 아니라고 할 수는 없다. 이 사건에서 임금인상 소급분은 소정근로시간을 초과한 근로 또는 통상 근로 이상의 근로에 대하여 지급되거나 소정근로와 무관하게 지급된 것이 아니라 소정근로의 가치를 평가하여 그 대가로 지급된 것으로 보인다.

2) 어떠한 임금이 통상임금에 속하는지 여부는 객관적인 성질에 따라 판단하여야 한다. 임금인상 소급분이라고 하더라도 단체협약 등에서 이를 기본급, 정기상여금과 같이 법정 통상임금에 해당하는 임금으로 정하였다면 그 성질은 원래의 임금과 동일하다.

소급기준일 이후 임금인상 합의 전까지 근로자들이 소정근로를 제공할 당시에는 임금의 인상 여부나 폭이 구체적으로 정해지지 않았더라도, 근로자들은 매년 반복된 합의에 따라 임금이 인상되면 소급기준일 이후의 임금인상 소급분을 지급받으리라고 기대할 수 있었고, 노사 간 소급 적용 합의의 효력에 의해 소급기준일 이후 소정근로에 대한 대가가 인상된 기본급을 기준으로 확정되었다고 볼 수 있다. 즉 위와 같은 노사합의로 소정근로에 대한 추가적인 가치 평가 시점만을 부득이 근로의 제공 이후로 미룬 것이고, 그에 따른 이 사건 임금인상 소급분은 근로자가 업적이나 성과의 달성 등 추가 조건을 충족해야만 지급받는 것이 아니라 소정근로의 제공에 대한 보상으로 당연히 지급받는 것이므로 고정성을 갖추고 있다고 보아야 한다.

3) 피고는 임금인상 합의가 이루어지기 전에 퇴직한 근로자들에게는 임금인상 소급분을 지급하지 않았다. 그러나 이는 임금 등 근로조건을 결정하는 기준을 소급적으로 변경하는 내용의 단체협약의 효력이 단체협약 체결 이전에 이미 퇴직한 근로자에게 미치지 않기 때문에 발생하는 결과에 불과하므로, 소정근로를 제공한 근로자들에게 그에 대한 보상으로 당연히 지급된 이 사건 임금인상 소급분의 성질을 달리 볼 사유가 될 수 없다.

라. 그럼에도 원심은 판시와 같은 사정만을 들어 임금인상 소급분이 통상임금에 해당하지 않는다고 판단하였다. 이러한 원심의 판단에는 통상임금에 관한 법리 등을 오해하여 판결 결과에 영향을 미친 잘못이 있다. 이를 지적하는 원고들의 상고이유는 이유 있다.

2. 피고의 상고이유에 대하여

가. 상고이유 제1점에 관하여

원심은, 이 사건 상여금은 소정근로의 대가로 근로자에게 정기적·일률적·고정적으로 지급되는 임금으로서 통상임금에 해당하고, 비록 이 사건 상여금 산정의 기초에 통상임금에 해당한다고 보기 어려운 가족수당이 일부 포함된다고 하더라도 이 사건 상여금 전체 또는 이 사건 상여금 중 가족수당을 기초로 산정한 부분이 통상임금에서 제외되는 것은 아니라고 보았다.

기록에 비추어 살펴보면, 위와 같은 원심의 판단에 상고이유 주장과 같이 통상임금에 관한 법리를 오해한 잘못이 없다.

나. 상고이유 제2점에 관하여

원심은, 판시와 같은 이유로 이 사건 상여금을 통상임금에 포함하여 재산정한 추가 법정수당 및 퇴직금 지급으로 인해 피고에게 중대한 경영상 어려움이 초래되거나 기업의 존립이 위태로워진다고 단정하기 어렵다고 판단하여, 피고의 신의칙 항변을 배척하였다.

원심판결 이유를 관련 법리와 기록에 비추어 살펴보면, 위와 같은 원심의 판단에 상고이유 주장과 같이 신의칙에 관한 법리를 오해한 잘못이 없다.

3. 결론

그러므로 원심판결 중 원고들 패소 부분을 파기하고, 이 부분 사건을 다시 심리·판단하게 하기 위하여 원심법원에 환송하며, 피고의 원고들에 대한 상고는 이유 없어 이를 모두 기각하기로 하여, 관여 대법관의 일치된 의견으로 주문과 같이 판결한다.

[별 지] 원고 명단: 생략

대법관 김선수(재판장) 박정화 노태악 오경미(주심)

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