How to Obtain Performance-Sharing Enterprise Confirmation — Types, Requirements and Available Benefits

Procedure

1. 1. Decide the type of performance sharing

   Decide by which method performance is shared: business performance bonuses, the performance compensation mutual aid for young and core workers, wage increases, employee stock ownership, an in-house labor welfare fund, stock options, or related certifications such as family-friendly certification. If a scheme is already in operation, its records become the central evidence.

2. 2. Distinguish between an adopting enterprise and a future enterprise

   An enterprise that already implements performance sharing applies for confirmation as a performance-sharing adopting enterprise. One that has not yet implemented it concludes a performance-sharing agreement with its workers and applies for confirmation as a future performance-sharing enterprise. In both cases the confirmation is valid for 1 year.

3. 3. Organize the evidence

   Prepare the bonus payment rules and payment records, the agreement, the wage ledger, the worker roster and similar documents. Also check that total wages per regular worker have not decreased from the previous year.

4. 4. Apply for confirmation online

   Apply for confirmation through the online system under the Ministry of SMEs and Startups and respond to requests for supplementation. Once the confirmation certificate is issued, use it as a bonus-point document when applying for support programs.

Required documents

• Application for confirmation as a performance-sharing enterprise
• Materials confirming small or medium enterprise status, business registration certificate
• Rules showing the performance-sharing scheme (bonus payment rules, employee stock ownership, stock options, etc.)
• Bonus payment records, wage ledger, worker roster
• For a future performance-sharing enterprise: the performance-sharing agreement with the workers

Fees

There is no government fee for the confirmation application. At Hwang Yunsang Administrative Office, the service fee for business certification starts from 500,000 won. It varies depending on whether the work starts from drafting the performance-sharing rules and agreement or covers only drafting the application, and we will advise on it after a consultation.

See fees and official charges for this service →

Legal basis and review date

• Special Act on Support for Human Resources of Small and Medium Enterprises, Article 27-2
• Enforcement Decree of the Special Act on Support for Human Resources of Small and Medium Enterprises, Article 26-2
• Public Notice on Confirmation of and Support for Performance Sharing between Small and Medium Enterprises and Workers, Article 3
• Public Notice on Confirmation of and Support for Performance Sharing between Small and Medium Enterprises and Workers, Article 6
• Public Notice on Confirmation of and Support for Performance Sharing between Small and Medium Enterprises and Workers, Article 7
• Restriction of Special Taxation Act, Article 19

Checked against the statutes on 2026-09-30

Statutes and public notices change, so each case needs to be checked individually. Statute titles are given in English for reference. The Korean statutes are the authoritative text.

Check these first

• The confirmation of a performance-sharing adopting enterprise is extended by 1 year if the enterprise proves its performance-sharing record within the validity period and obtains reconfirmation. The confirmation certificate of a future performance-sharing enterprise is not extended, so the enterprise actually shares performance within the period and obtains a new confirmation as a performance-sharing adopting enterprise.

Frequently asked questions