Samsung Electronics Plans to Revamp Performance Bonus Rules, OPI Linked to Profits Triggers Company-Wide Vote
N.R. Finch
Samsung Electronics has launched a company-wide vote on switching its bonus system from EVA to an operating-profit-linked OPI model; if approved, the new rules take effect January next year, reshaping pay for all staff.
How is the bonus calculated now — and what would change?
The current system uses EVA (economic value added) — bonuses are paid only on profit that exceeds the cost of capital.
The proposed model takes 10% of operating profit as the bonus pool. This means → bonuses would track how much the company actually earns, not what is left after subtracting capital costs.
In plain terms = the old rule is "clear a hurdle, then share the surplus." The new rule is "take a fixed cut of profit." It is simpler to calculate, and employees can estimate their own payout more easily.
Why push for this change now?
The reform is driven by Samsung Electronics' labour union. The company has no single majority union; pay and benefits are negotiated through labour-management agreement channels.
Samsung floated a similar proposal in 2024 but did not implement it. This means → the current push is not improvised — it follows at least a year of back-and-forth between union and management.
Voting opened on June 18 and runs through June 30. The outcome will determine whether the new system goes ahead.
If approved, how large is the bonus pool?
Samsung expects roughly ₩1.5 trillion in operating profit this year. At 10%, the bonus pool would be about ₩150 billion.
If approved, the new formula is set to take effect in January next year.
This reflects Samsung's effort to tie employee income more directly to business performance — profit rises, bonuses rise; profit falls, bonuses shrink accordingly. Final implementation still depends on the vote.
Content is for reference only, not financial advice.