SK hynix PS and PI: How to Read a Bonus Notice

PS and PI figures are useful only when the pay base, performance period and employment conditions are known. This guide provides a way to read a bonus notice; it does not publish a current SK hynix payout rate or predict one.

Read the notice before choosing a percentage

Check how the employer defines each payment. A percentage of annual salary, a percentage of monthly basic pay and a fixed cash amount are different bases. Ask which divisions, service periods and employee categories qualify and whether an announced figure is final, proposed or conditional.

• Write the performance year separately from the actual payment date.
• Record the gross base and any cap, floor or prorating rule from the notice.
• Separate an ordinary cash payment from share delivery or a deferred award.
• Check withholding on the payslip; gross arithmetic is not a net-payment quote.

A gross example with all assumptions visible

Assume annual base pay of KRW 60 million and a hypothetical bonus equal to 10% of that annual base. The resulting KRW 6 million is gross. If a different notice instead says 100% of monthly base pay, the result depends on that monthly base; it is not automatically KRW 60 million. Neither example is an actual PS or PI announcement.

Compare uses of the money

Before committing a bonus, note near-term cash needs, loan repayment conditions and any purchase restrictions on employer shares. A share purchase can lose value and a loan may have an early-repayment fee. There is no universal salary percentage that must go into ESOP, bonds or any other investment.

ISA figures have different meanings

KRW 20 million annually and KRW 100 million in total are ISA contribution limits, not tax-free profit limits. Qualifying net-profit exemptions are KRW 2 million for the general category or KRW 4 million for eligible special categories; excess taxable profit is subject to 9.9% separate tax including local tax. Check residence, account eligibility, the three-year requirement and permitted investments. A Korean-listed overseas-index ETF is not the same as directly purchasing foreign shares.

Sources and next steps

The authoritative source for an individual's bonus is the current employer notice and employment terms. A general company product announcement does not establish the payment. For the account figures, use the provider's current rules below.

• Samsung Securities ISA account rules (Korean)
• Calculate your own gross bonus scenario
• Compare recurring and one-time cash separately

Scope: This is an explanation and planning checklist, not a recommendation to buy, sell or allocate a specified share of your assets. Examples exclude costs and taxes unless stated. Market outcomes and individual employment terms can differ.