Overtime pay in South Korea 2026: premiums, limits and tax
Overtime, night work and work on Sundays and public holidays in South Korea can earn a premium on top of your normal hourly pay, and the extra pay is taxed at your highest rate. The calculator above shows what you really keep. Below you will find the rules in brief, an example and answers to common questions.
The rules in brief
- Labor Standards Act art. 56: At workplaces with 5 or more employees, overtime, night work (22:00–06:00) and holiday work are paid at least 50% extra (100% for holiday work beyond 8 hours). The working week is 40 hours plus at most 12 hours of overtime.
Example: 8 hours of overtime a month
| Type | Rate | € / h gross | € / h net |
|---|---|---|---|
| Overtime | +50% | ₩34,615 | ₩26,381 |
| Night premium | +50% | ₩11,538 | ₩8,794 |
| Sunday / holiday premium | +50% | ₩11,538 | ₩8,794 |
With a normal hourly rate of ₩23,077 (annual salary ÷ 52 ÷ weekly hours), 8 hours of overtime a month at +50% add ₩276,923 gross, of which you keep ₩211,046 net a month. You keep 76.2% of each taxed extra unit. Over a year that comes to ₩2,532,550 (net · ₩3,323,077 gross).
Frequently asked questions
How much of my overtime pay do I keep in South Korea?
In the example, 76.2% of each extra unit of gross pay, i.e. ₩211,046 net from 8 overtime hours a month. The share depends on your salary, because extra pay is taxed at your highest rate.
Is there a legal overtime premium in South Korea?
The example uses +50% for overtime. The exact rules, including night, Sunday and holiday premiums, are listed above.
How many overtime hours are allowed?
The calculator uses this limit: 12 h / week. See the rules above for averaging periods and exceptions.
Are these amounts exact?
They are estimates under the 2026 rules. Your contract or a collective agreement can set higher premiums or different limits.
Rules and official sources: see “Rules applied (2026)” above. Last checked: October 2026. The amounts are estimates for information, not financial or legal advice.