▲ Samsung Electronics
The timing for the payment of special performance bonuses targeting employees of Samsung Electronics' Device Solutions (DS) division has been finalized for late March next year, immediately following the approval at the regular shareholders' meeting.
As Samsung Electronics' semiconductor operating profit is projected to reach approximately 370 trillion won this year, employees in the Memory Business division are expected to receive 750 million won per person before taxes (based on an annual salary in the early 80 million won range, before taxes).
According to the industry on October 7, the Samsung Electronics DS division posted internal notices detailing these special management performance bonuses for semiconductors this afternoon.
The performance bonuses are scheduled to be paid in late March or early April next year, following the regular shareholders' meeting in March. The tax year is 2027.
The special management performance bonus payment plan is scheduled to be submitted as an agenda item at next year's regular shareholders' meeting.
The payment rate will be calculated based on the organization within the DS division where the employee belonged for the longest period during 2026, and is scheduled to be announced by business division next February.
The CSS (Power Semiconductor) business team is excluded.
The total payment amount is determined by multiplying the individual base amount by the special performance bonus payment rate.
It will be paid in company stock after deducting taxes, insurance premiums, and donations.
It will be paid after withholding a flat rate of 49.5%, which combines 45% income tax and 10% local income tax.
This measure is to reduce the possibility of additional tax collections during year-end tax settlements.
Eligible recipients are those employed as of December 31, 2026, or certain individuals on leave such as for childcare or pregnancy, which will be determined in detail by summing up the periods of employment and leave.
However, the following are excluded: ▲ those whose actual working period in 2026 is one month or less; ▲ those on leave or suspended as of December 31, 2026, excluding eligible leave recipients; ▲ probationary employees who joined after October 1, 2026; and ▲ others ineligible under contract conditions.
On this day, the Samsung Labor Union Federation Samsung Branch (hereinafter referred to as the Super-Corporate Labor Union) stated that, assuming this year's operating profit consensus (market average forecast) of 370 trillion won, the expected performance bonuses per person with an annual salary in the early 80 million won range are: ▲ approximately 750 million won for the Memory Business division; ▲ approximately 530 million won for common organizations; and ▲ approximately 240 million won for the System LSI and Foundry business divisions.
In addition, Samsung Electronics labor and management are pushing for a joint donation agreement related to the special management performance bonuses.
Executives and employees in the DS division can voluntarily choose to donate between 0.2% and 1.0% of their special management performance bonus, and the donated amount will be matched 1-to-1 by labor and management.
Previously, Samsung Electronics labor and management agreed through the conclusion of wage negotiations last May to newly introduce special management performance bonuses for the DS division, separate from the existing OPI (Overall Performance Incentive).
The special management performance bonus is funded by 10.5% of the DS division's business performance operating profit, with no separate cap.
It is paid entirely in company stock after tax, with 40% of the financial resource preferentially allocated to the entire DS division and the remaining 60% divided among business divisions within the DS division.
One-third of the paid volume can be sold immediately, while the remainder is restricted from being sold in halves for one and two years, respectively.
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