2026 SME-Worker Performance Sharing Support Program
Adopting performance sharing allows you to receive preferential policy fund limits and a 10% corporate tax deduction on performance pay
- Deadline
- Closed
The program designates 'Performance Sharing Enterprises' where SMEs and workers share management performance, providing government policy preferences and tax benefits. Both Future Performance Sharing Enterprises and Performance Sharing Adoption Enterprises receive preferential limits on KOSME policy funds, while adoption enterprises also gain additional benefits such as bonus points in military service designated company selection and corporate tax deductions for performance pay.
3-second summary
- Target: SMEs under Article 2 of the Framework Act on Small and Medium Enterprises (Future Performance Sharing Enterprises, Performance Sharing Adoption Enterprises)
- Support Content: Government policy preferences and tax benefit support
- Application Period: Continuous acceptance
Schedule & how to apply
- Application Period: Continuous acceptance
- Application Method: Online application (SME Human Resource Support Business Comprehensive Management System)
Recommended for
- Recommended for CEOs of SMEs that share or have agreed to share management performance with their workers.
Frequently asked questions
How do I apply?
Applications follow the official program notice, which is in Korean. See the source link for the method and receiving office; Beaconoi can prepare an English draft for your review.
Last updated · Source: official program notice
※ Program information is compiled from each institution’s public sources; actual eligibility, amounts and deadlines may change. Always verify against the official notice (in Korean) before applying.