[Edaily Reporter SOYEON KIM ] SamsungElectroMechanics is conducting a vote among its employees regarding the revision of the criteria for calculating its Over-Profit Incentive (OPI). As SamsungElectroMechanics is also expected to post record-breaking earnings improvements, driven by the benefits of artificial intelligence (AI), discussions on reforming the performance-based bonus system are gaining momentum. The business community is watching to see if the “N% performance bonus” system—which links performance and compensation more directly, particularly for businesses experiencing a surge in earnings due to the AI boom—will spread across Samsung affiliates.

According to industry sources on the 22nd, SamsungElectroMechanics is conducting a vote among all employees through the 30th to decide whether to change the OPI calculation criteria. The vote will determine whether to maintain the existing 20% of Economic Value Added (EVA) or to allocate 10% of operating profit as the performance bonus fund.

This vote is a follow-up procedure resulting from the 2026 wage and collective bargaining negotiations held earlier. At that time, the SamsungElectroMechanics Labor-Management Council agreed to put the question of whether to change the performance bonus calculation criteria to a vote by employees, in conjunction with the signing of the 2026 annual salary agreement.

For some time, there have been complaints within SamsungElectroMechanics that the EVA-based performance bonus calculation method is too complex, making it difficult to predict the actual bonus amount and leaving the criteria opaque. Consequently, as calls grew to switch to a more intuitive standard—10% of operating profit—discussions on this reform have taken place.

The momentum behind the discussions to reform the performance bonus system stems from the company’s sharp improvement in performance. SamsungElectroMechanics is benefiting from increased demand for key AI components—such as semiconductor package substrates and high-performance multilayer ceramic capacitors (MLCCs)—driven by expanding AI infrastructure investments by global tech giants. The market expects SamsungElectroMechanics’ annual operating profit to exceed 1.5 trillion won this year. If 10% of operating profit is allocated to performance bonuses, this would amount to more than 150 billion won in bonus funds.

This growth trend is expected to continue in the future. According to financial information provider FnGuide Inc., SamsungElectroMechanics’ operating profit is projected to rise to 1.5895 trillion won this year, 2.7264 trillion won in 2027, and 3.8108 trillion won in 2028.

However, the decision for employees is not expected to be straightforward. While the operating profit-linked method has the advantage of transparency, the existing EVA method could potentially lead to higher performance bonuses depending on future performance and capital costs. Employees are expected to weigh the pros and cons of each method before casting their votes.

The industry views the outcome of this vote as a barometer for changes in the compensation systems of Samsung affiliates. Earlier this past May, SamsungElectronics’ management and labor union agreed to establish a special management performance bonus system funded by 10.5% of the Semiconductor (DS) Division’s business performance. The Samsung Display labor union has also demanded the introduction of a performance-based compensation system as an agenda item for next year’s wage negotiations.