How Annual Leave Builds Up From Day One

The first year — one day per full month worked

Workers with under one year of service earn one day of leave for each fully attended month, up to 11 days during that first year. These early days can be used within the first year and are counted separately from the 15 days that accrue once one full year is reached. Using all 11 days in year one does not reduce the 15 that follow.

One full year — 15 days accrue

Once continuous service reaches one full year with 80%+ attendance during that year, 15 days of leave accrue at once — the allowance used during year two.

From year three — one extra day every two years, up to 25
Annual leave days by years of service (Labor Standards Act §60)
Years of serviceLeave days
Year 115 일
Year 316 일
Year 517 일
Year 718 일
Year 919 일
Year 1120 일
Year 1321 일
Year 1522 일
Year 1723 일
Year 1924 일
Year 2125 일

Starting in year 3, one extra day is added every 2 years, reaching the statutory cap of 25 days in year 21 — after which it no longer increases. Try the annual leave calculator with your own hire date.

Exceptions — under one year and workplaces under five employees

In the under-one-year period, only the specific month without perfect attendance loses that month’s day — later fully attended months still accrue normally. Separately, workplaces with fewer than five regular employees are outside the scope of Labor Standards Act §60 (annual paid leave), so granting leave there is discretionary rather than a legal obligation. See the statute at the Korea Law Information Center, and the minimum wage & weekly holiday pay guide for related pay concepts.

When can you actually take it — timing rights on both sides

The right to choose when to take leave belongs to the employee in principle. However, if granting leave on the requested date would seriously disrupt business operations, the employer may exercise a right to shift the timing and request a different date. This only changes the timing, not whether leave is granted — outright blocking leave without justified cause is not generally permitted.

What happens to leave you don’t use

Unused leave is generally settled as cash compensation. However, if the employer properly follows the statutory leave-encouragement procedure (formally urging the employee to schedule leave, then designating dates if the employee does not), the employer’s obligation to pay for the unused days can be waived. So it is not simply "leave went unused" — whether the employer correctly followed this procedure is what determines whether compensation is owed.

How annual leave differs from other kinds of leave

Annual leave is a statutory, paid entitlement employees can use for any reason. Sick leave, bereavement leave and sabbaticals, by contrast, are not uniformly guaranteed by the Labor Standards Act — they usually exist only if a company’s work rules or collective agreement specifically provide for them, and whether they are paid, and for how many days, varies by employer. Even though they’re all called "leave," statutory paid annual leave and discretionary company leave rest on very different legal footing. It’s worth checking what other leave types your work rules provide alongside annual leave.

This guide is for reference only. Laws and rates change; for decisions on your specific case, confirm with official bodies (Hometax, the Ministry of Employment and Labor) or a licensed tax accountant, labor attorney or lawyer.
If I use all first-year leave, is it deducted from the 15 days later?
No — the under-one-year monthly accrual (up to 11 days) and the 15 days granted at the one-year mark are counted separately.
Do I lose all leave without perfect attendance?
In the first year, only the specific unattended month is skipped. The one-year 15-day grant requires 80%+ attendance over that year, so some absences are still fine if the threshold is met.
Is 25 days the absolute maximum?
Under the statute, 25 days is the ceiling and does not increase further. Employers may voluntarily grant more through their own work rules, though.
Can unused leave be paid out instead?
Unused leave can generally be compensated in cash, but whether the employer owes it depends on whether valid leave-promotion measures were taken — this varies case by case.
What happens to unused leave when I leave the company?
Leave unused up to the departure date is generally settled as cash compensation, included in what you receive when you leave. See the severance pay guide for other amounts due at separation.