The employer must fill out a wage ledger.
Obligation to fill out the wage ledger
- An employer shall prepare a wage ledger for each workplace and state therein the matters serving as a basis for calculating wages and family allowances, the amount of wages, and other matters, at each time of paying wages.(Article 48(1), 「Labor Standards Act」)
Penalty for violation
- Any employer who fails to prepare a wage ledger shall be subject to an administrative fine not exceeding 5 million won.(Subparagraph 2, Article 116(2), 「Labor Standards Act」)
The employermust issue wage statement to workers.
Obligation to issue wage statement to workers
- An employer who intends to pay wages shall issue a written wage statement (including an electronic document that sets out matters such as wage items and methods of calculating wages, and the details of partial deduction of wages, or collective agreements. (Article 48(2), 「Labor Standards Act」)
Penalty for violation
- Any of the employer who did not send a wage statement shall be subject to an administrative fine not exceeding 5 million won.(Subparagraph 2, Article 2(2), 「Labor Standards Act」)