Since 19 November 2021 Korean employers must give a pay slip every time wages are paid. Article 48(2) of the Labor Standards Act requires a slip showing the pay items, how they were calculated and any deductions, given in writing (electronic documents included), and Decree Art. 27-2 fixes the contents at 6 items. A breach carries a fine of up to ₩5 million (Art. 116(2)). Use the checker to see what your slip is missing.
1. Every payday, in writing (electronic included) (Art. 48(2)).
2. 6 items — worker ID, payment date, total, amount per item, method, deductions (Decree Art. 27-2).
3. Breach: fine of up to ₩5 million (Art. 116(2)).
Checker
Updates as you choose. It sets your slip beside the six items in Decree Art. 27-2; it is not a legal ruling. Item 5 is needed only for pay items that vary with days or hours worked, and item 6 only if something was deducted.
Article 48
| Type | What the source says | Worth noting (ours) |
|---|---|---|
| Art. 48(1) (wage ledger) | The employer shall keep a wage ledger for each workplace and record the basis for wages and family allowances, amounts and so on every time wages are paid. | The company’s own record |
| Art. 48(2) (pay slip) | When paying wages, the employer shall give the worker a pay slip showing the pay items and how they were calculated, details of any deductions under the Art. 43(1) proviso, and other matters set by decree, in writing (including electronic documents under the Framework Act on Electronic Documents and Transactions, Art. 2(1)). | Given to the worker; added 18 May 2021 |
The 6 items — Decree Art. 27-2
| Type | What the source says | Worth noting (ours) |
|---|---|---|
| Item 1 | Information identifying the worker, such as name, date of birth, staff number | — |
| Item 2 | Payment date | — |
| Item 3 | Total wages | — |
| Item 4 | Amount for each pay item: basic pay, allowances, bonuses, performance pay and others (goods: name, quantity, value) | — |
| Item 5 | Where an item varies with days or hours worked, how it was calculated, including the hours of overtime, night or holiday work | E.g. 10 overtime hours × hourly rate × 1.5 (our example) |
| Item 6 | Where wages were deducted under the Art. 43(1) proviso, each deduction and the total | Tax, social insurance |
Item 5 applies only to items that vary with days or hours. A fixed monthly basic salary needs no formula on our reading; but any overtime, night or holiday work must show the hours.
How the ledger differs — Decree Art. 27
The wage ledger is the employer’s record per worker, with 10 items: name, birth date or staff number, hire date, job, basis for wages and family allowance, days worked, hours worked, overtime/night/holiday hours, amounts by item, and deductions. Art. 27 allows some omissions:
| Type | What the source says | Worth noting (ours) |
|---|---|---|
| Art. 27(2) | For day workers employed under 30 days, items 2 and 5 may be left out | Ledger only |
| Art. 27(3) | For workers at workplaces with four or fewer staff, and those under Act Art. 63, items 7 and 8 may be left out | Ledger only |
These omissions are written for the ledger (Art. 27); Art. 27-2 on pay slips has no such sentence. Whether Art. 48 applies to workplaces with four or fewer staff is a Schedule 1 question, and we did not open the schedule this time.
If the rule is broken
Art. 116(2), item 2 imposes a fine of up to ₩5 million for breaching Art. 48. The amounts by number of breaches are in Decree Schedule 7, which we did not open.
Overtime, night and holiday premiums are worked out in night and overtime pay calculator.
Checklist
- ☐ A slip every payday (email or app counts as writing)
- ☐ All 6 items there
- ☐ Overtime, night or holiday hours shown
- ☐ Every deduction itemised
- ☐ If something is missing, ask the employer first, then the labour ministry
Questions that remain
Is a messaging app enough?
Art. 48(2) counts electronic documents under the Framework Act, Art. 2(1), as writing; which apps qualify is not stated in the article.
Do part-timers and day workers get one?
Art. 48(2) says “to the worker” without splitting by type of work. The day-worker omission is only for the ledger (Decree Art. 27(2)).
Is a slip needed for severance pay?
The article says “when paying wages”; whether severance pay is covered we did not check.
Sources
- Korean law database (law.go.kr) — Labor Standards Act Arts. 48, 116 — source (current text, effective 8 October 2026, Act No. 21533; checked 27 October 2026). Wage ledger; pay slip in writing including electronic documents; fine of up to ₩5 million (Art. 116(2), item 2).
- Korean law database — Enforcement Decree Arts. 27, 27-2 — source (effective 23 October 2025, Decree No. 35436; checked 27 October 2026). The ledger’s 10 items and omissions; the pay slip’s 6 items (added 19 Nov 2021).
- Not read. Decree Schedules 1 (rules for four or fewer staff) and 7 (fine amounts), ministry guidance.
- What we added. The “worth noting” column and the Korean everyday gloss.
Where to check further
- Ministry of Employment and Labor website — sample pay slips and forms.
Written on 27 October 2026. The content is from the source; the glosses are ours.
