Parental Leave Benefits: How They Differ from Your Company Salary

As of September 24, 2026. These are the standard benefit amounts in Article 95 of the Employment Insurance Act enforcement decree, effective September 18, 2026. Special cases for single parents and for both parents taking leave have different caps.

Who it applies to

Workers who receive parental leave of 30 days or more and who have 180 or more days of insured period in total before the leave starts. The benefit is paid by employment insurance. If the company has no commitment to keep paying salary during the leave, the company salary stops with the leave. If the company pays part of it, there are rules that reduce the benefit by the amount that, added to the parental leave benefit, exceeds the ordinary wage as of the leave start date.

The formulas

The monthly ordinary wage is measured as of the parental leave start date.

Period	Calculation	Cap	Floor
Months 1–3	100% of ordinary wage	2.5 million won	700,000 won
Months 4–6	100% of ordinary wage	2 million won	700,000 won
Month 7 to the end	80% of ordinary wage	1.6 million won	700,000 won

If the calculated amount is above the cap, the cap applies; if below the floor, the floor applies. Article 95 of the decree contains no provision to defer 25% of the benefit until after return to work. The monthly amount is paid during the leave.

If both parents take leave for the same child together or consecutively within 18 months of birth, the cap for the first six months rises. According to the employment center's guidance of September 18, 2026: 2.5 million won for months 1 and 2, 3 million won for month 3, 3.5 million won for months 4 and 5, and 4.5 million won for month 6. For single parents, the cap for the first three months is 3 million won. Check eligibility for the special cases through 고용24.

Examples

Monthly ordinary wage 3 million won, standard benefit, 12 months.

• Months 1–3: 2.5 million × 3 = 7.5 million won
• Months 4–6: 2 million × 3 = 6 million won
• Months 7–12: 300만 × 80% = 2.4 million won, but capped at 1.6 million × 6 = 9.6 million won

Total 23.1 million won. That is not the same as 36 million won, which is 12 payments of a 3 million won company salary. The difference comes from the employment insurance cap and the 80% rate after month 7.

With a monthly ordinary wage of 1.8 million won, months 1–6 are 1.8 million won and month 7 onward is 1.44 million won. The cap is not reached.

Sources

Article 95 of the Employment Insurance Act enforcement decree, effective September 18, 2026, Presidential Decree No. 36588. The special-case caps follow the written guidance from the Seoul Gwanak Employment Welfare Plus Center (reflecting the September 18, 2026 revision). Apply through 고용24.