Yes. Fertility treatment leave taken before November 27, 2026, will count toward the calculation of the revised four-day paid leave entitlement. From November 27, the annual leave allowance will remain six days, but the paid portion will increase from the first two days to the first four days. This does not mean that every employee automatically receives four additional paid leave days.

The key point of this amendment is that previously used leave is not disregarded when calculating the new entitlement. Days taken before the amendment takes effect are included in the calculation of the first four days. As a result, the number of additional paid days available after the effective date depends on the employee's existing leave record.

Why Does Leave Taken Before November 27 Count?

Promulgated on May 26, 2026, Act No. 21700 amended Article 18-3 of the *Equal Employment Opportunity and Work-Family Balance Assistance Act* of South Korea, extending the paid portion of fertility treatment leave from two days to four days.

The important provision is Article 2 of the supplementary provisions to the amended Act. It states that the revised rules also apply to employees who had already taken fertility treatment leave, or were in the process of taking it, under the previous rules when the amendment takes effect. However, leave taken before the effective date must be included when calculating the initial four-day entitlement.

In other words, leave records are not reset on November 27.

How Many Paid Leave Days Remain Based on Previous Usage?

The following table shows the calculation based on the number of leave days used during the same annual leave calculation period.

Days used by November 26Paid days already used under the previous rulesAdditional paid days available from November 27
0 days0 days4 days
1 day1 day3 days
2 days2 days2 days
3 days2 days1 day
4 days2 days0 days
5 days2 days0 days
6 days2 days0 days

The table assumes the usual situation in which the first two days taken before the amendment were paid under the previous rules.

For example, if an employee used two days of fertility treatment leave by November 26, they can use another two days as paid leave from November 27 onward, within the total four-day paid entitlement.

Conversely, if an employee had already used four days before the amendment took effect, no additional paid days will remain during the same annual calculation period, even though the paid entitlement has been expanded.

Can Employees Receive Retroactive Pay for Unpaid Leave Taken Before the Effective Date?

Employees should not assume that wages for previously unpaid leave will automatically be paid retroactively.

Article 2 of the supplementary provisions to Act No. 21700 requires leave taken before the effective date to count toward the initial four-day entitlement. However, it does not contain a separate provision requiring employers to pay wages retroactively for unpaid leave days that have already passed.

It is therefore important to distinguish between two separate issues:

Expansion of paid leave: This determines how many of the initial four days can be used as paid leave from November 27 onward, after accounting for previously used days.

Recalculation of past wages: This concerns whether employees should receive wages again for days that were treated as unpaid before the amendment took effect. Retroactive payment cannot be assumed to be guaranteed solely on the basis of the supplementary provisions.

If there is a disagreement about payment for previously used leave, employees should check their existing payroll records and the company's interpretation of the amended law with the payroll department. For guidance on a specific legal situation, they can contact South Korea's Ministry of Employment and Labor by calling 1350.

Does Government Support Differ Depending on Company Size?

The statutory expansion of paid fertility treatment leave and employment insurance benefit support should be considered separately.

Starting November 27, 2026, the period of fertility treatment leave benefits for employees of *priority support enterprises* will also increase from the first two days to the first four days.

Statutory leave entitlement: Up to six days per year

Statutory paid leave entitlement: The first four days

Eligible for government benefit support: Employees working for priority support enterprises

Benefit calculation basis: Ordinary wages applicable on the first day of leave

Government benefit cap: KRW 336,840

Difference between ordinary wages and government support: Paid by the employer

Employees should separately check whether they qualify for government benefit support and how much their employer is required to pay. Working for an enterprise that does not qualify as a priority support enterprise does not change the statutory paid leave entitlement for fertility treatment.

What Should Employees Check With Their Employers?

When contacting the human resources department, employees should check not only whether paid leave is increasing to four days but also how their previous leave usage will be counted.

1. Check the number of fertility treatment leave days used by November 26, 2026.

2. Distinguish between days that were paid under the previous two-day entitlement and days that were treated as unpaid.

3. Confirm the annual leave calculation period used by the company.

4. Check separately how many total leave days and paid leave days remain available from November 27 onward.

5. Review payslips to distinguish paid leave treatment before and after the amendment and the settlement of government benefit payments.

If the company has employment rules or a collective agreement that provides more favorable conditions than the statutory minimum, additional paid leave may also be available. Employees should therefore review their internal company policies.

Frequently Asked Questions

Q. If I used two days of fertility treatment leave before November 27, can I receive two more paid days?

Yes. The two days used before the amendment took effect count toward the initial four-day entitlement. This leaves two additional paid days available during the same calculation period.

Q. What happens if I used three days before the amendment took effect?

If two of those days were paid and one was unpaid under the previous rules, one day remains out of the initial four-day paid entitlement. You can therefore use one additional paid day after the amendment takes effect.

Q. What if I already used all six days before the amendment?

Because the full annual leave allowance has already been used, no additional statutory leave days remain available during the same calculation period.

Q. Can male employees also use the revised four-day paid leave entitlement?

Yes. Male employees can also use fertility treatment leave for their own fertility treatment if they meet the legal requirements. However, simply accompanying a spouse to a medical procedure does not automatically qualify.

Q. Can an employer penalize an employee for taking fertility treatment leave?

Dismissal, disciplinary action, and other unfavorable treatment because an employee has taken fertility treatment leave are prohibited. Starting November 27, 2026, violations will also be subject to criminal penalties of up to three years in prison or a fine of up to KRW 30 million.

The most important step when the paid fertility treatment leave entitlement expands to four days is to check how many days have already been used. Employees do not receive four entirely new paid days on November 27. Instead, the first four days are calculated by including leave taken before the amendment took effect.

Why Does Leave Taken Before November 27 Count?
How Many Paid Leave Days Remain Based on Previous Usage?
Can Employees Receive Retroactive Pay for Unpaid Leave Taken Before the Effective Date?
Does Government Support Differ Depending on Company Size?
What Should Employees Check With Their Employers?
Frequently Asked Questions