What Koreans call a “restructuring layoff” is, in the statute, a dismissal for managerial reasons. Article 24 of the Labor Standards Act asks four things of it — an urgent managerial necessity (1), efforts to avoid dismissal and reasonable and fair selection criteria (2), notice to the worker representative by 50 days before the intended dismissal date followed by good-faith consultation (3), and, above a certain size, a report to the Minister of Employment and Labor (4). Enforcement Decree Article 10 puts numbers on that size: within one month, a workplace with 99 or fewer regular workers that dismisses 10 or more, one with 100–999 that dismisses 10 percent or more of its regular workforce, or one with 1,000 or more that dismisses 100 or more must report by 30 days before the first intended dismissal. Enter the regular headcount, the number to be dismissed in one month and the first dismissal date below to see whether a report is required and five dates.
1. Notice — report or no report, a dismissal for managerial reasons needs notice to and consultation with the worker representative by 50 days before the dismissal date (Art. 24(3)).
2. Report — 10 or more in a month at 99 or fewer workers, 10% or more at 100–999, 100 or more at 1,000 or more: report by 30 days before the first dismissal (Decree Art. 10(1)).
3. Our example — a workplace of 350 regular workers dismissing 40 in the month from 31 March 2027 has a threshold of 35, so it must report; notice by 9 Feb 2027 and report by 1 Mar 2027 (our arithmetic). At 30 people there is no report, but the notice and consultation stay.
Calculator
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Results update as you type. Enter dates as 2027-03-31. “50 days before” and “30 days before” are shown as the dismissal date minus 50 and 30 calendar days — we did not read the provisions or interpretations on counting periods backwards, so this is our arithmetic. The end of the three-year priority re-hiring period is shown as the same month and day three years on (28 February for 29 February), also our arithmetic. Enter a regular headcount counted the way Decree Art. 7-2 sets out (person-days in the previous month ÷ operating days).
Articles 24 and 25 and Decree Article 10 — as written
| Provision | What the text says | Points to note (our reading) |
|---|---|---|
| Art. 24(1) | An employer who intends to dismiss workers for managerial reasons must have an urgent managerial necessity. A transfer, takeover or merger of the business to prevent deterioration of management is deemed an urgent managerial necessity. | No number defines “urgent” — the calculator does not judge it |
| Art. 24(2) | The employer must make every effort to avoid dismissal and set reasonable and fair criteria for selecting those to be dismissed; sex may not be a ground for discrimination. | Another requirement without a number |
| Art. 24(3) | The employer must notify the trade union organised by a majority of the workers (or, if none, the person representing a majority of the workers — the “worker representative”) by 50 days before the intended dismissal date and consult in good faith. | No headcount threshold — even one dismissal for managerial reasons triggers 50 days |
| Art. 24(4) | An employer who intends to dismiss a number of workers at or above the size set by Presidential Decree must report to the Minister of Employment and Labor. | The size is in Decree Art. 10 |
| Art. 24(5) | A dismissal that meets the requirements of paragraphs (1) to (3) is deemed a dismissal with just cause under Article 23(1). | (5) bundles (1)–(3); the report in (4) is not in that list (our reading) |
| Art. 25(1) | An employer who dismissed workers under Article 24 and, within three years of the dismissal date, intends to hire workers for the same duties the dismissed worker held must hire that worker first if the worker so wishes. | Two conditions: “same duties” and “if the worker wishes” |
| Art. 25(2) | The government must give priority to measures for livelihood stability, re-employment and vocational training for workers dismissed under Article 24. | The duty here is the government’s |
| Decree Art. 10(1) | An employer who intends to dismiss, within one month, any of the following numbers must report by 30 days before the first intended dismissal date: 1. 99 or fewer regular workers: 10 or more; 2. 100 to 999: 10 percent or more of the regular workforce; 3. 1,000 or more: 100 or more. | Count everyone to be dismissed within the one month |
| Decree Art. 10(2) | The report must include 1. the reason, 2. the planned number, 3. what was consulted with the worker representative, 4. the schedule. | Item 3 goes into the report — one reason the 50-day notice comes before the 30-day report (our reading) |
Notice to each worker is separate. Article 26 says an employer who intends to dismiss a worker (including a dismissal for managerial reasons) must give notice at least 30 days in advance, or else pay at least 30 days of ordinary wages, with three exceptions such as a worker with under three months of continuous service. The third exception (a worker who deliberately caused serious disruption or property loss, on grounds set by Ministry ordinance) is filled in by Art. 4 and Annex 1 of the Enforcement Rule, which list nine cases — taking money or hospitality from a supplier and accepting defective goods that disrupt production; letting someone else drive a business vehicle without permission and causing an accident; giving business secrets to a competitor; spreading fabricated claims or leading unlawful collective action that seriously disrupts the business; embezzling or misusing company funds; stealing or illegally removing products or materials; HR, payroll or accounting staff falsifying attendance records or documents and causing loss; deliberately damaging equipment and seriously disrupting production; and other cases regarded as such by common social standards. A dismissal for managerial reasons is not one of these worker-fault cases, so it cannot skip the notice under this exception (our reading). Article 27 makes the dismissal effective only if the reason and the date are notified in writing (2). So one restructuring layoff carries four layers of dates — the representative (50 days), the Minister (30 days, if required), each worker (30 days) and the written notice.
Reporting thresholds by size — our arithmetic
| Regular headcount | One-month threshold | Points to note (our reading) |
|---|---|---|
| 5 to 9 | 10 or more (item 1) | The threshold exceeds the workforce, so a report rarely arises — the 50-day notice still applies |
| 99 | 10 or more (item 1) | About 10% |
| 100 | 10 or more (item 2, 10%) | Same 10 as at 99 |
| 350 | 35 or more | 40 → report; 30 → no report |
| 999 | 100 or more (99.9 → rounded up, our arithmetic) | “10 percent or more”, so 99 falls short |
| 1,000 | 100 or more (item 3) | Same threshold as at 999 |
| 1,200 | 100 or more (item 3) | 10% would be 120, but item 3 fixes 100 — 99 is below |
We treat “10 percent or more of the regular workforce” in item 2 as met when the number dismissed × 10 is at least the headcount (our arithmetic). That gives 35 at 350, and 99.9, so 100, at 999. From 1,000 the threshold is a fixed 100 rather than a percentage, so the larger the workforce, the lower it is as a share (about 8.3% at 1,200 — our arithmetic).
Five dates — our example (350 workers, 40 dismissals, 31 March 2027)
| Step | Date (our arithmetic) | Basis |
|---|---|---|
| Notify and consult the worker representative | by 9 Feb 2027 (Tue) | Art. 24(3), 50 days before |
| Report to the Minister | by 1 Mar 2027 (Mon) | Decree Art. 10(1), 30 days before — 40 ≥ 35 |
| Notice to each worker | by 1 Mar 2027 (Mon), or 30 days of ordinary wages | Art. 26 |
| Written notice of reason and date | before the dismissal (a written notice of dismissal stating reason and date counts) | Art. 27(1) and (3) |
| Priority re-hiring duty | until about 31 Mar 2030 | Art. 25(1), within three years |
1 March 2027 is Independence Movement Day, a public holiday in Korea. We did not read how a deadline counted backwards is treated when it lands on a holiday — filing a day early leaves nothing to argue about (our reading). If the same workplace dismissed only 30 people in the month, it would fall below the threshold of 35 and need no report, but the notice and consultation by 9 February and the 30-day notice to each worker would remain.
Workplaces with 4 or fewer regular workers — Decree Annex 1
Article 11(1) applies the Act to workplaces with 5 or more regular workers, and Article 11(2) says that for 4 or fewer “some provisions of this Act may apply as prescribed by Presidential Decree”. That list is Annex 1 to Decree Article 7 (amended 29 June 2018). Its Chapter 2 (employment contracts) row lists “Articles 15, 17, 18, 19(1), 20 to 22, 23(2), 26 and 35 to 42”, and Articles 24 and 25 are not there. So at 4 or fewer workers the managerial-dismissal requirements, the 50-day notice, the report and priority re-hiring do not apply, while the 30-day notice of Article 26 (or 30 days of ordinary wages) does. Enter 4 or fewer in the calculator and it shows only the notice date.
Decree Article 7-2 sets how to count regular workers — the person-days of workers used in the month before the event, divided by the operating days in that month, with adjustments such as treating the workplace as covered if the days below the threshold are fewer than half. The calculator’s headcount box expects a number counted this way.
Searching the penalty chapter (Arts. 107–116) by article number, we found no entry naming Article 24 or 25 (within what we searched). Disputes over a dismissal that breaks Article 24 go to an application for remedy against unfair dismissal (Art. 28 — within three months of the dismissal).
Related calculators
- If notice was missing — 30 days of ordinary wages and written notice: dismissal notice pay.
- To challenge it — three months, 10 days and 15 days: unfair dismissal remedy deadline calculator.
- After you leave — the code on the separation certificate: separation reason code checker; how many days of benefit: unemployment benefit calculator.
- Severance pay — severance pay calculator.
Checklist
- ☐ Regular headcount as person-days ÷ operating days for the previous month
- ☐ Total to be dismissed within one month and the first dismissal date
- ☐ Whether a majority union exists, or who represents a majority of workers
- ☐ Records of efforts to avoid dismissal and the selection criteria (Art. 24(2))
- ☐ Whether each worker has three months or more of continuous service (Art. 26 exception)
- ☐ Whether the written notice states both reason and date (Art. 27)
Questions that remain
Does a single dismissal for managerial reasons need 50 days’ notice?
Article 24(3) has no headcount threshold. A threshold attaches only to the report in paragraph (4), with the number set by Decree Article 10. So even one dismissal for managerial reasons reads as triggering the 50-day notice and consultation (our reading).
Can spreading dismissals over two months avoid the report?
Decree Article 10(1) sets the trigger by the number “within one month”. The text says nothing more about how the month is cut (a calendar month, or a month from the first dismissal), and we did not read interpretations. The calculator looks only at the one-month number you enter.
Is a dismissal void if it was not reported?
Article 24(5) deems a dismissal justified when “the requirements of paragraphs (1) to (3)” are met; the report in paragraph (4) is not on that list. What a missing report does to the dismissal is a matter of case law, which we did not read this time.
Must I be called back when they hire again?
Article 25(1) requires the employer, within three years of the dismissal, when hiring for the same duties the worker held, to hire the dismissed worker first if the worker wishes. Hiring for other duties, or a worker who does not wish to return, is not in the sentence.
Sources
- Korea Law Information Center — Labor Standards Act Arts. 11, 23, 24, 25, 26, 27, 28 and Chapter 12 penalties (Arts. 107–116) — original (current text, in force 8 Oct 2026, Act No. 21533; checked 12 November 2026).
- Korea Law Information Center — Enforcement Decree of the Labor Standards Act Arts. 7, 7-2 and 10, Annex 1 — original (current text, in force 23 Oct 2025, Presidential Decree No. 35436; Annex 1 as amended 29 June 2018; checked 12 November 2026).
- Korea Law Information Center — Enforcement Rule of the Labor Standards Act Art. 4, Annex 1 — original (current text, in force 23 Feb 2025, Ministry of Employment and Labor Ordinance No. 436; Annex 1 as amended 19 November 2021; checked 12 November 2026). The nine grounds behind the third notice exception in Art. 26.
- What we did not read. Case law on “urgent managerial necessity”, “efforts to avoid dismissal” and “reasonable and fair criteria”; the Civil Act rules on counting “50 days before” and “30 days before” backwards and how holidays are treated; how the “one month” is cut; the report form and the effect of not reporting; how the end of the three-year re-hiring period is counted; Ministry interpretations; the measures the government takes under Art. 25(2).
- What we added. Treating 10 percent as “dismissals × 10 ≥ headcount”, the backward date arithmetic and the three-year end date, the 350/40/31 March 2027 example and the size table, and the “points to note” column.
Where to check further
- Regional employment and labor office — filing the Decree Art. 10 report and its form.
- Labor Relations Commission — an application for remedy (Art. 28).
- Your union or worker representative — when notice arrived and what was consulted.
Written on 12 November 2026. The provisions are quoted from the original; the readings and arithmetic are ours.
