Samsung Electronics announces record special bonus details for semiconductor division

Samsung Electronics is expected to pay employees in its Device Solutions (DS) semiconductor division a special performance bonus of up to 750 million won ($558,000) for those in the memory chip unit with a base salary of around 80 million won.

According to the Samsung Electronics chapter of the cross-company labor union, the company notified DS division employees Wednesday afternoon of the detailed plan for the special management performance bonus and a charitable donation pledge arrangement.

The union also released its own bonus estimates based on a market consensus forecast of around 370 trillion won ($275 billion) for Samsung Electronics' full-year earnings.

Under the union's estimates, an employee earning around 80 million won annually could receive a pretax bonus — including the OPI (excess profit incentive) — of approximately 750 million won in the memory chip unit, around 530 million won in common organizations, and about 240 million won in the System LSI and foundry units.

The bonuses are scheduled for payment between late March and early April next year, after a resolution is passed at the annual general shareholders meeting set for March next year.

The full amount will be paid in company shares after deducting taxes at a 45 percent income tax rate along with insurance premiums, with the number of shares calculated based on the share price on the payment date. One-third of the total shares can be sold immediately after payment, while the remaining two-thirds are subject to lock-up periods of one and two years respectively.

Eligible recipients are employees on the payroll as of Dec. 31 this year — or those on parental, pregnancy, military service or short-term caregiving leave of up to 90 days — who worked longest in the DS division this year. The payout rate will be based on the unit where the employee spent the most time in 2026.

However, employees who voluntarily resign or are dismissed for disciplinary reasons after receiving the bonus must return to the company an amount equivalent to the restricted shares still under the lock-up period.

Employees may choose to donate between 0.2 and 1.0 percent of their pretax bonus total, in increments of 0.2 percentage points. The company plans to finalize individual donation pledges this month.

Union Chairman Choi Seung-ho said the union's leadership would now focus on preparing for the 2027 wage and collective bargaining negotiations as its top priority. "As the union representing Samsung Electronics' DS division, we will work toward building a mature and stable labor-management relationship while recognizing our social responsibilities and continuing various community contribution activities," he added.