[Edaily Reporter SOYEON KIM ] SAMSUNG SDI CO.,LTD. is changing the basis for calculating the funding for its performance-based bonus, the Excess Profit Incentive (OPI), from Economic Value Added (EVA) to operating profit. Following SamsungElectronics’ Device Solutions (DS) division and SamsungElectroMechanics, it has become the third Samsung affiliate to calculate performance bonus funding based on operating profit.

According to industry sources on the 10th, SAMSUNG SDI CO.,LTD. recently conducted a survey among its employees regarding the method for calculating the OPI fund. The results showed that 93.4% of all participants chose the method of setting the performance bonus fund at “10% of operating profit.” A total of 76.3% of all employees participated in the survey.

The survey was conducted from the 1st to the 9th, asking participants to choose between the existing method—"20% of EVA"—and the new method—"10% of operating profit."

Amid ongoing discussions about reforming performance-based bonus systems across Samsung affiliates, SAMSUNG SDI CO.,LTD. has decided to change its calculation method to reflect employee feedback. The company explained that it specifically allowed employees to directly choose their preferred method, thereby incorporating their opinions into the performance-based bonus system.

OPI is a performance-based bonus paid once a year, up to a maximum of 50% of an individual’s annual salary, when the performance of their business division exceeds the targets set at the beginning of the year. Along with the Target Achievement Incentive (TAI), it is considered one of Samsung’s flagship performance-based bonus systems. Even though the funding basis for OPI has been changed to 10% of operating profit, the individual payment cap of 50% of annual salary will remain unchanged.

Due to recent poor performance, SAMSUNG SDI CO.,LTD. has been unable to pay OPI to employees in its battery division for two consecutive years. However, with signs of improving performance—including a return to profitability in the second quarter of this year—attention is now focused on whether OPI will be paid early next year.