경영성과급은 임금인가? | 삼성전자·SK하이닉스·서울보증보험 대법원 판결 총정리 (퇴직금 영향)

A recent Supreme Court ruling has once again raised the issue of whether performance-based pay constitutes wages. This video compares the Samsung Electronics TAI/OPI ruling, the SK Hynix PI/PS ruling, and the Seoul Guarantee Insurance Special Performance-Based Pay ruling. We will examine whether performance-based pay is included in average wages, and how it impacts severance pay, leave allowances, and industrial accident compensation. The Supreme Court consistently bases its judgment on whether: ① the employer has a confirmed payment obligation; ② it constitutes compensation for labor; and ③ the payment standard is pre-determined. Notably, Samsung Electronics' TAI was recognized as wages, while OPI was rejected, arguing that it is more like a distribution of performance. This discrepancy, depending on how a company designs its performance-based pay system, could lead to risks of severance pay and reserve liabilities worth hundreds of billions of won. 📌 This book is a must-read for: Corporate HR/labor managers Executives considering performance-based pay systems Workers nearing retirement Labor attorneys and lawyers facing issues regarding average wage calculations The ruling on the wage nature of performance-based pay will continue to be a contentious issue. Risks must be assessed during the system design phase. 00:00 Issues surrounding the ruling on the wage nature of management performance-based pay 00:43 What determines whether performance-based pay is included in average wages? (Supreme Court Standards) 01:07 Why is Samsung Electronics TAI considered wages? 01:40 Why was Samsung Electronics OPI denied? 02:10 Analysis of the SK Hynix PI/PS ruling 02:38 Seoul Guarantee Insurance Special Performance-Based Pay ruling 03:06 Summary of the common criteria in the three rulings 03:31 Points to note when designing a performance-based pay system 🌍 Online Consultation ► https://www.yulsasj.com/contact 🎥 Recommended Resources:    • [직장인 필독] 임금·해고·괴롭힘 119   🚩 Social Media: Homepage: https://www.yulsasj.com/ Instagram:   / yulsaseojae   Blog: https://blog.naver.com/forattorney 📌Disclaimer The content posted on this YouTube channel is not part of the content. Comments are provided for general legal information only. Please note that this content is not intended to provide legal advice or interpretation. We strongly recommend that you consult with an attorney before taking any action.