News / Korea / yonhap_finance
Samsung SDI Overhauls Bonus Calculation to Operating Profit-Based Model
Electronic Technology · Electronic Components · yonhap_finance · 2026-09-10
Samsung SDI will shift its performance-based bonus calculation to 10% of operating profit starting next year, following a strong mandate from employees.
What Happened
Bonus System Reform: Samsung SDI has decided to change its Over-Profit Incentive (OPI) calculation method from the existing Economic Value Added (EVA) model to 10% of operating profit. This shift follows similar moves by Samsung Electronics' DS division and Samsung Electro-Mechanics.
Employee Consensus: A recent internal survey saw a 76.3% participation rate among staff, with 93.4% of voters favoring the operating profit-based model. The company stated that this process was designed to enhance transparency and incorporate employee feedback into compensation policies.
Strategic Intent: The transition aims to boost compensation competitiveness to retain top talent while signaling management's confidence in future growth and performance recovery. The OPI, which can reach up to 50% of an employee's annual salary, is a key component of Samsung's incentive structure.
Future Outlook: Although Samsung SDI has not paid out OPI for the past two years due to sluggish performance, the company has recently shown signs of recovery, including a return to profit in the second quarter. Market attention is now focused on whether these improvements will lead to actual bonus payouts early next year.