법무법인[유] 지평 || [노동] 성과급의 평균임금 해당성에 관한 대법원 중요판결들 선고

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[노동] 성과급의 평균임금 해당성에 관한 대법원 중요판결들 선고

2026.01.30

<div style="text-align: justify;"><span style="color:#c0392b;"><strong>I. 들어가며</strong></span><br />
<br />
2026년 1월 29일, 대법원은 사기업의 경영성과급의 평균임금성에 관하여 3개 회사에 대한 중요판결을 선고하였습니다.  그동안 하급심에서 엇갈리던 사기업 경영성과급의 평균임금성에 대한 대법원의 판단이기에, 향후 실무에 중요한 영향을 미칠 것으로 예상됩니다.<br />
<br />
<br />
<span style="color:#c0392b;"><strong>II. 시사점 및 전망</strong></span><br />
<br />
<strong>1. 각 사건의 성과급 제도 비교</strong><br />
 </div>

<table class="MsoTableGrid" style="border-collapse:collapse; border:1pt " width="85%">
	<tbody>
		<tr>
			<td style="border-bottom:1pt solid #bbbbbb; background:#dddddd; border-top:2pt solid #cc0000; border-left:1pt solid #bbbbbb; border-right:1pt solid #bbbbbb; padding:0cm 5.4pt; text-align:center" valign="top" width="12%"><span style="font-size:15px"><strong>구분</strong></span></td>
			<td rowspan="1" style="border-bottom:1pt solid #bbbbbb; background:#dddddd; border-top:2pt solid #cc0000; border-left:none; border-right:1pt solid #bbbbbb; padding:0cm 5.4pt; text-align:center" valign="top" width="21%"><span style="font-size:15px"><strong>S전자</strong><span style="color:rgb(204, 0, 8);"><sup>1)</sup></span></span></td>
			<td rowspan="1" style="border-bottom:1pt solid #bbbbbb; background:#dddddd; border-top:2pt solid #cc0000; border-left:none; border-right:1pt solid #bbbbbb; padding:0cm 5.4pt; text-align:center" valign="top" width="21%"><span style="font-size:15px"><strong>S전자</strong><span style="color:rgb(204, 0, 8);"><sup>2)</sup></span></span></td>
			<td rowspan="1" style="border-bottom:1pt solid #bbbbbb; background:#dddddd; border-top:2pt solid #cc0000; border-left:none; border-right:1pt solid #bbbbbb; padding:0cm 5.4pt; text-align:center" valign="top" width="21%"><span style="font-size:15px"><strong>S보증보험</strong><span style="color:rgb(204, 0, 8);"><sup>3)</sup></span></span></td>
			<td rowspan="1" style="border-bottom:1pt solid #bbbbbb; background:#dddddd; border-top:2pt solid #cc0000; border-left:none; border-right:1pt solid #bbbbbb; padding:0cm 5.4pt; text-align:center" valign="top" width="25%"><span style="font-size: 15px"><strong>L디스플레이</strong><span style="color:rgb(204, 0, 8);"><sup>4)</sup></span></span></td>
		</tr>
		<tr>
			<td style="border-bottom:1pt solid #bbbbbb; background:#F2F2F2;  border-right:1pt solid #bbbbbb; border-left:1pt solid #bbbbbb; border-image:initial; border-top:none; padding:0cm 5.4pt; height:31.8pt; text-align:center"><span style="font-size: 15px;"><strong>명칭</strong></span></td>
			<td rowspan="1" style="border-bottom:1pt solid #bbbbbb; border-right:1pt solid #bbbbbb; border-left:1pt solid #bbbbbb; border-image:initial; border-top:none; padding:0cm 5.4pt; height:31.8pt; text-align:center"><span style="font-size:15px">목표 인센티브</span></td>
			<td rowspan="1" style="border-bottom:1pt solid #bbbbbb; border-right:1pt solid #bbbbbb; border-left:1pt solid #bbbbbb; border-image:initial; border-top:none; padding:0cm 5.4pt; height:31.8pt; text-align:center"><span style="font-size:15px">성과 인센티브</span></td>
			<td rowspan="1" style="border-bottom:1pt solid #bbbbbb; border-right:1pt solid #bbbbbb; border-left:1pt solid #bbbbbb; border-image:initial; border-top:none; padding:0cm 5.4pt; height:31.8pt; text-align:center"><span style="font-size:15px">특별성과급</span></td>
			<td rowspan="1" style="border-bottom:1pt solid #bbbbbb; border-top:none; border-left:none; border-right:1pt solid #bbbbbb; padding:0cm 5.4pt; height:31.8pt; text-align:center"><span style="font-size:15px">경영성과급, 성과급(2013년), PS/PI(2014년~)</span></td>
		</tr>
		<tr>
			<td style="border-bottom:1pt solid #bbbbbb; background:#ffe5e8; border-right:1pt solid #bbbbbb; border-left:1pt solid #bbbbbb; border-image:initial; border-top:none; padding:0cm 5.4pt; height:31.8pt; text-align:center"><span style="font-size: 15px;"><strong>평균임금<br />
			해당 여부</strong></span></td>
			<td rowspan="1" style="border-bottom:1pt solid #bbbbbb; border-right:1pt solid #bbbbbb; background:#ffe5e8; border-left:1pt solid #bbbbbb; border-image:initial; border-top:none; padding:0cm 5.4pt; height:31.8pt; text-align:center"><span style="font-size:15px"><strong>O</strong></span></td>
			<td rowspan="1" style="border-bottom:1pt solid #bbbbbb; border-right:1pt solid #bbbbbb; background:#ffe5e8; border-left:1pt solid #bbbbbb; border-image:initial; border-top:none; padding:0cm 5.4pt; height:31.8pt; text-align:center"><span style="font-size:15px"><strong>X</strong></span></td>
			<td rowspan="1" style="border-bottom:1pt solid #bbbbbb; border-right:1pt solid #bbbbbb; background:#ffe5e8; border-left:1pt solid #bbbbbb; border-image:initial; border-top:none; padding:0cm 5.4pt; height:31.8pt; text-align:center"><span style="font-size:15px"><strong>X</strong></span></td>
			<td rowspan="1" style="border-bottom:1pt solid #bbbbbb; background:#ffe5e8; border-top:none; border-left:none; border-right:1pt solid #bbbbbb; padding:0cm 5.4pt; height:31.8pt; text-align:center"><span style="font-size:15px"><strong>X</strong></span></td>
		</tr>
		<tr>
			<td style="border-bottom:1pt solid #bbbbbb; background:#F2F2F2; border-right:1pt solid #bbbbbb; border-left:1pt solid #bbbbbb; border-image:initial; border-top:none; padding:0cm 5.4pt; height:31.8pt; text-align:center"><span style="font-size: 15px;"><strong>지급주기</strong></span></td>
			<td rowspan="1" style="border-bottom:1pt solid #bbbbbb; border-right:1pt solid #bbbbbb; border-left:1pt solid #bbbbbb; border-image:initial; border-top:none; padding:0cm 5.4pt; height:31.8pt; text-align:center"><span style="font-size:15px">반기별(연 2회)</span></td>
			<td rowspan="1" style="border-bottom:1pt solid #bbbbbb; border-right:1pt solid #bbbbbb; border-left:1pt solid #bbbbbb; border-image:initial; border-top:none; padding:0cm 5.4pt; height:31.8pt; text-align:center"><span style="font-size:15px">연 1회</span></td>
			<td rowspan="1" style="border-bottom:1pt solid #bbbbbb; border-right:1pt solid #bbbbbb; border-left:1pt solid #bbbbbb; border-image:initial; border-top:none; padding:0cm 5.4pt; height:31.8pt; text-align:center"><span style="font-size:15px">연 1회</span></td>
			<td rowspan="1" style="border-bottom:1pt solid #bbbbbb; border-top:none; border-left:none; border-right:1pt solid #bbbbbb; padding:0cm 5.4pt; height:31.8pt; text-align:center"><span style="font-size:15px">연 1회</span></td>
		</tr>
		<tr>
			<td style="border-bottom:1pt solid #bbbbbb; background:#F2F2F2; border-right:1pt solid #bbbbbb; border-left:1pt solid #bbbbbb; border-image:initial; border-top:none; padding:0cm 5.4pt; height:31.8pt; text-align:center"><span style="font-size: 15px;"><strong>지급기준</strong></span></td>
			<td rowspan="1" style="border-bottom:1pt solid #bbbbbb; border-right:1pt solid #bbbbbb; border-left:1pt solid #bbbbbb; border-image:initial; border-top:none; padding:0cm 5.4pt; height:31.8pt; text-align:center"><span style="font-size:15px">사업부문/사업부별 재무성과(70%) + 전략과제(30%) </span></td>
			<td rowspan="1" style="border-bottom:1pt solid #bbbbbb; border-right:1pt solid #bbbbbb; border-left:1pt solid #bbbbbb; border-image:initial; border-top:none; padding:0cm 5.4pt; height:31.8pt; text-align:center"><span style="font-size:15px">사업부별 EVA의 20%</span></td>
			<td rowspan="1" style="border-bottom:1pt solid #bbbbbb; border-right:1pt solid #bbbbbb; border-left:1pt solid #bbbbbb; border-image:initial; border-top:none; padding:0cm 5.4pt; height:31.8pt; text-align:center"><span style="font-size:15px">원수보험료ㆍ구상금<br />
			+ 당기순이익 실현</span></td>
			<td rowspan="1" style="border-bottom:1pt solid #bbbbbb; border-top:none; border-left:none; border-right:1pt solid #bbbbbb; padding:0cm 5.4pt; height:31.8pt; text-align:center"><span style="font-size:15px">재무성과(매출, 영업이익, EBITDA) + 경쟁성과(시장점유율, 영업이익률, EBITDA)</span></td>
		</tr>
		<tr>
			<td style="border-bottom:1pt solid #bbbbbb; background:#F2F2F2; border-right:1pt solid #bbbbbb; border-left:1pt solid #bbbbbb; border-image:initial; border-top:none; padding:0cm 5.4pt; height:31.8pt; text-align:center"><span style="font-size: 15px;"><strong>지급률 범위 </strong></span></td>
			<td rowspan="1" style="border-bottom:1pt solid #bbbbbb; border-right:1pt solid #bbbbbb; border-left:1pt solid #bbbbbb; border-image:initial; border-top:none; padding:0cm 5.4pt; height:31.8pt; text-align:center"><span style="font-size:15px">0~200%<br />
			(상여기초금액 대비) </span></td>
			<td rowspan="1" style="border-bottom:1pt solid #bbbbbb; border-right:1pt solid #bbbbbb; border-left:1pt solid #bbbbbb; border-image:initial; border-top:none; padding:0cm 5.4pt; height:31.8pt; text-align:center"><span style="font-size:15px">0~50%(연봉제),<br />
			0~700%(비연봉제) </span></td>
			<td rowspan="1" style="border-bottom:1pt solid #bbbbbb; border-right:1pt solid #bbbbbb; border-left:1pt solid #bbbbbb; border-image:initial; border-top:none; padding:0cm 5.4pt; height:31.8pt; text-align:center"><span style="font-size:15px">0~300%<br />
			(성과급 기초금액 대비)</span></td>
			<td rowspan="1" style="border-bottom:1pt solid #bbbbbb; border-top:none; border-left:none; border-right:1pt solid #bbbbbb; padding:0cm 5.4pt; height:31.8pt; text-align:center"><span style="font-size:15px">93~440%<br />
			(고정급여 대비)</span></td>
		</tr>
		<tr>
			<td style="border-bottom:1pt solid #bbbbbb; background:#F2F2F2; border-right:1pt solid #bbbbbb; border-left:1pt solid #bbbbbb; border-image:initial; border-top:none; padding:0cm 5.4pt; height:31.8pt; text-align:center"><span style="font-size: 15px;"><strong>규정 근거</strong></span></td>
			<td rowspan="1" style="border-bottom:1pt solid #bbbbbb; border-right:1pt solid #bbbbbb; border-left:1pt solid #bbbbbb; border-image:initial; border-top:none; padding:0cm 5.4pt; height:31.8pt; text-align:center"><span style="font-size:15px">HR규정, 급여ㆍ복리후생ㆍ근태기준</span></td>
			<td rowspan="1" style="border-bottom:1pt solid #bbbbbb; border-right:1pt solid #bbbbbb; border-left:1pt solid #bbbbbb; border-image:initial; border-top:none; padding:0cm 5.4pt; height:31.8pt; text-align:center"><span style="font-size:15px">HR규정, 급여ㆍ복리후생ㆍ근태기준</span></td>
			<td rowspan="1" style="border-bottom:1pt solid #bbbbbb; border-right:1pt solid #bbbbbb; border-left:1pt solid #bbbbbb; border-image:initial; border-top:none; padding:0cm 5.4pt; height:31.8pt; text-align:center"><span style="font-size:15px">급여 및 복지규정, 임금 및 복리후생 지침</span></td>
			<td rowspan="1" style="border-bottom:1pt solid #bbbbbb; border-top:none; border-left:none; border-right:1pt solid #bbbbbb; padding:0cm 5.4pt; height:31.8pt; text-align:center"><span style="font-size:15px">취업규칙, 급여기준,<br />
			상여기준에 명시 없음</span></td>
		</tr>
		<tr style="height:31.8pt">
			<td style="border-bottom:1pt solid #bbbbbb; background:#F2F2F2; border-right:1pt solid #bbbbbb; border-left:1pt solid #bbbbbb; border-image:initial; border-top:none; padding:0cm 5.4pt; height:31.8pt; text-align:center"><span style="font-size:15px"><strong>지급실적</strong></span></td>
			<td rowspan="1" style="border-bottom:1pt solid #bbbbbb; border-right:1pt solid #bbbbbb; border-left:1pt solid #bbbbbb; border-image:initial; border-top:none; padding:0cm 5.4pt; height:31.8pt; text-align:center"><span style="font-size:15px">1994년부터 계속 지급</span></td>
			<td rowspan="1" style="border-bottom:1pt solid #bbbbbb; border-right:1pt solid #bbbbbb; border-left:1pt solid #bbbbbb; border-image:initial; border-top:none; padding:0cm 5.4pt; height:31.8pt; text-align:center"><span style="font-size:15px">2000년부터 계속 지급</span></td>
			<td rowspan="1" style="border-bottom:1pt solid #bbbbbb; border-right:1pt solid #bbbbbb; border-left:1pt solid #bbbbbb; border-image:initial; border-top:none; padding:0cm 5.4pt; height:31.8pt; text-align:center"><span style="font-size:15px">2006년부터 2020년까지 지급</span></td>
			<td rowspan="1" style="border-bottom:1pt solid #bbbbbb; border-top:none; border-left:none; border-right:1pt solid #bbbbbb; padding:0cm 5.4pt; height:31.8pt; text-align:center"><span style="font-size:15px">2005년부터 지급(2006년, 2011년, 2018년, 2019년 미지급)</span></td>
		</tr>
	</tbody>
</table>

<div style="text-align: justify;"></div>
<br />
<strong>2. 각 사건 쟁점별 대법원 판단</strong><br />
 
<table class="MsoTableGrid" style="border-collapse:collapse; border:1pt solid #bbbbbb" width="85%">
	<tbody>
		<tr>
			<td style="border-bottom:1pt solid #bbbbbb; background:#dddddd; border-top:2pt solid #cc0000; border-left:none; border-right:1pt solid #bbbbbb; padding:0cm 5.4pt; text-align:center" valign="top" width="12%"><span style="font-size:15px"><strong>구분</strong></span></td>
			<td rowspan="1" style="border-bottom:1pt solid #bbbbbb; background:#dddddd; border-top:2pt solid #cc0000; border-left:none; border-right:1pt solid #bbbbbb; padding:0cm 5.4pt; text-align:center" valign="top" width="21%"><span style="font-size:15px"><strong>S전자 목표 인센티브</strong></span></td>
			<td rowspan="1" style="border-bottom:1pt solid #bbbbbb; background:#dddddd; border-top:2pt solid #cc0000; border-left:none; border-right:1pt solid #bbbbbb; padding:0cm 5.4pt; text-align:center" valign="top" width="21%"><span style="font-size:15px"><strong>S전자 성과 인센티브</strong></span></td>
			<td rowspan="1" style="border-bottom:1pt solid #bbbbbb; background:#dddddd; border-top:2pt solid #cc0000; border-left:none; border-right:1pt solid #bbbbbb; padding:0cm 5.4pt; text-align:center" valign="top" width="21%"><span style="font-size:15px"><strong>S보증보험 특별성과급</strong></span></td>
			<td rowspan="1" style="border-bottom:1pt solid #bbbbbb; background:#dddddd; border-top:2pt solid #cc0000; border-left:none; border-right:1pt solid #bbbbbb; padding:0cm 5.4pt; text-align:center" valign="top" width="25%"><span style="font-size: 15px"><strong>L디스플레이 경영성과급</strong></span></td>
		</tr>
		<tr>
			<td style="border-bottom:1pt solid #bbbbbb; background:#F2F2F2;  border-right:1pt solid #bbbbbb; border-left:1pt solid #bbbbbb; border-image:initial; border-top:none; padding:0cm 5.4pt; height:31.8pt; text-align:center"><span style="font-size: 15px;"><strong>지급의무<br />
			존재</strong></span></td>
			<td rowspan="1" style="border-bottom:1pt solid #bbbbbb; border-right:1pt solid #bbbbbb; border-left:1pt solid #bbbbbb; border-image:initial; border-top:none; padding:0cm 5.4pt; height:31.8pt; text-align:center" valign="top"><span style="font-size:15px"><strong>인정</strong></span>
			<div style="text-align: left; padding-left:10px; text-indent:-10px"><span style="font-size:14.5px; text-align:justify">- 취업규칙에 지급근거ㆍ대상ㆍ조건 구체적으로 규정</span></div>

<div style="text-align: left; padding-left:10px; text-indent:-10px"><span style="font-size:14.5px; text-align:justify">- 지급기준 충족 시 지급의무 인정</span></div>
			</td>
			<td rowspan="1" style="border-bottom:1pt solid #bbbbbb; border-right:1pt solid #bbbbbb; border-left:1pt solid #bbbbbb; border-image:initial; border-top:none; padding:0cm 5.4pt; height:31.8pt; text-align:center" valign="top"><span style="font-size:15px"><strong>인정</strong></span>
			<div style="text-align: left; padding-left:10px; text-indent:-10px"><span style="font-size:14.5px; text-align:left">- 취업규칙에 지급근거ㆍ대상ㆍ조건 규정</span></div>

<div style="text-align: left; padding-left:10px; text-indent:-10px"><span style="font-size:14.5px; text-align:left">- 지급기준 충족 시 지급의무 인정</span></div>
			<span style="font-size:14.5px; text-align:left"> </span></td>
			<td rowspan="1" style="border-bottom:1pt solid #bbbbbb; border-right:1pt solid #bbbbbb; border-left:1pt solid #bbbbbb; border-image:initial; border-top:none; padding:0cm 5.4pt; height:31.8pt; text-align:center" valign="top"><span style="font-size:15px"><strong>부정</strong></span>
			<div style="text-align: left; padding-left:10px; text-indent:-10px"><span style="font-size:14.5px; text-align:left">- 취업규칙이 사장에게 재량권 유보</span></div>

<div style="text-align: left; padding-left:10px; text-indent:-10px"><span style="font-size:14.5px; text-align:left">- 매년 노사합의로 지급기준 변경</span></div>

<div style="text-align: left; padding-left:10px; text-indent:-10px"><span style="font-size:14.5px; text-align:left">- 노동관행 성립 부정</span></div>
			<span style="font-size:14.5px; text-align:left"> </span></td>
			<td rowspan="1" style="border-bottom:1pt solid #bbbbbb; border-top:none; border-left:none; border-right:1pt solid #bbbbbb; padding:0cm 5.4pt; height:31.8pt; text-align:center" valign="top"><span style="font-size:15px"><strong>부정</strong></span>
			<div style="text-align: left; padding-left:10px; text-indent:-10px"><span style="font-size:14.5px; text-align:left">- 단체협약, 취업규칙, 급여규정 등에 경영성과급의 명시없음</span></div>

<div style="text-align: left; padding-left:10px; text-indent:-10px"><span style="font-size:14.5px; text-align:left">- 매년 경영실적에 따라 지급 여부 및 조건 결정</span></div>

<div style="text-align: left; padding-left:10px; text-indent:-10px"><span style="font-size:14.5px; text-align:left">- 지급사유나 지급조건이 불확정ㆍ유동적</span></div>
			<span style="font-size:14.5px; text-align:left"><span style="font-size:14.5px; text-align:justify"> </span></span></td>
		</tr>
		<tr>
			<td style="border-bottom:1pt solid #bbbbbb; background:#F2F2F2; border-right:1pt solid #bbbbbb; border-left:1pt solid #bbbbbb; border-image:initial; border-top:none; padding:0cm 5.4pt; height:31.8pt; text-align:center"><span style="font-size: 15px;"><strong>근로대가성</strong></span></td>
			<td rowspan="1" style="border-bottom:1pt solid #bbbbbb; border-right:1pt solid #bbbbbb; border-left:1pt solid #bbbbbb; border-image:initial; border-top:none; padding:0cm 5.4pt; height:31.8pt; text-align:center" valign="top"><span style="font-size:15px"><strong>인정</strong></span>
			<div style="text-align: left; padding-left:10px; text-indent:-10px"><span style="font-size:14.5px; text-align:left">- 근로제공과 직접적ㆍ밀접한 관련성</span></div>

<div style="text-align: left; padding-left:10px; text-indent:-10px"><span style="font-size:14.5px; text-align:left">- 근로자들이 목표 달성 통제 가능</span></div>

<div style="text-align: left; padding-left:10px; text-indent:-10px"><span style="font-size:14.5px; text-align:left">- 경영성과 분배의 성격</span></div>
			<span style="font-size:14.5px; text-align:left"><span style="font-size:14.5px; text-align:justify"> </span></span></td>
			<td rowspan="1" style="border-bottom:1pt solid #bbbbbb; border-right:1pt solid #bbbbbb; border-left:1pt solid #bbbbbb; border-image:initial; border-top:none; padding:0cm 5.4pt; height:31.8pt; text-align:center" valign="top"><span style="font-size:15px"><strong>부정</strong></span>
			<div style="text-align: left; padding-left:10px; text-indent:-10px"><span style="font-size:15px; text-align:left">- 당기순이익 실현이 선행조건</span></div>

<div style="text-align: left; padding-left:10px; text-indent:-10px"><span style="font-size:14.5px; text-align:left">- 지급시기 확정</span></div>
			<span style="font-size:14.5px; text-align:left"> </span></td>
			<td rowspan="1" style="border-bottom:1pt solid #bbbbbb; border-right:1pt solid #bbbbbb; border-left:1pt solid #bbbbbb; border-image:initial; border-top:none; padding:0cm 5.4pt; height:31.8pt; text-align:center" valign="top"><span style="font-size:15px"><strong>부정</strong></span>
			<div style="text-align: left; padding-left:10px; text-indent:-10px"><span style="font-size:14.5px; text-align:left">- 장기간 지급되었으나, 미지급 연도 존재</span></div>

<div style="text-align: left; padding-left:10px; text-indent:-10px"><span style="font-size:14.5px; text-align:left">- 지급조건 성취되지 않는 상황이 예외적이라고 보기 어려움</span></div>
			<span style="font-size:14.5px; text-align:left"> </span></td>
		</tr>
		<tr>
			<td style="border-bottom:1pt solid #bbbbbb; background:#F2F2F2; border-right:1pt solid #bbbbbb; border-left:1pt solid #bbbbbb; border-image:initial; border-top:none; padding:0cm 5.4pt; height:31.8pt; text-align:center"><span style="font-size: 15px;"><strong>지급대상ㆍ<br />
			조건 확정</strong></span></td>
			<td rowspan="1" style="border-bottom:1pt solid #bbbbbb; border-right:1pt solid #bbbbbb; border-left:1pt solid #bbbbbb; border-image:initial; border-top:none; padding:0cm 5.4pt; height:31.8pt; text-align:center" valign="top"><span style="font-size:15px"><strong>인정</strong></span>
			<div style="text-align: left; padding-left:10px; text-indent:-10px"><span style="font-size:14.5px; text-align:left">- 지급근거, 지급대상, 지급조건 사전 확정</span></div>

<div style="text-align: left; padding-left:10px; text-indent:-10px"><span style="font-size:14.5px; text-align:left">- 평가 등급별 지급률 사전 확정</span></div>
			<span style="font-size:14.5px; text-align:left"> </span></td>
			<td rowspan="1" style="border-bottom:1pt solid #bbbbbb; border-right:1pt solid #bbbbbb; border-left:1pt solid #bbbbbb; border-image:initial; border-top:none; padding:0cm 5.4pt; height:31.8pt; text-align:center" valign="top"><span style="font-size:15px"><strong>일부 인정</strong></span>
			<div style="text-align: left; padding-left:10px; text-indent:-10px"><span style="font-size:14.5px; text-align:left">- 지급대상은 확정</span></div>

<div style="text-align: left; padding-left:10px; text-indent:-10px"><span style="font-size:14.5px; text-align:left">- 지급률은 사후 결정</span></div>
			<span style="font-size:14.5px; text-align:left"> </span></td>
			<td rowspan="1" style="border-bottom:1pt solid #bbbbbb; border-right:1pt solid #bbbbbb; border-left:1pt solid #bbbbbb; border-image:initial; border-top:none; padding:0cm 5.4pt; height:31.8pt; text-align:center" valign="top"><span style="font-size:15px"><strong>부정</strong></span>
			<div style="text-align: left; padding-left:10px; text-indent:-10px"><span style="font-size:14.5px; text-align:left">- 매년 노사합의로 변경</span></div>

<div style="text-align: left; padding-left:10px; text-indent:-10px"><span style="font-size:14.5px; text-align:left">- 지급사유나 지급조건이 불확정ㆍ유동적</span></div>
			<span style="font-size:14.5px; text-align:left"> </span></td>
		</tr>
	</tbody>
</table>
<br />
<br />
<strong style="color: rgb(192, 57, 43); text-align: justify;">III. 의의 및 시사점</strong>

<div style="text-align: justify;"><br />
대상판결들은 기존 대법원 법리에서 확인한 평균임금 판단 기준[① 근로의 대가성(금품지급의무의 발생이 근로제공과 직접적으로 관련되거나 그것과 밀접하게 관련된 것), ② 계속적ㆍ정기적 지급, ③ 사용자의 지급의무 등]을 적용하여, 평균임금 해당성을 판단했고, 새로운 법리를 제시한 것은 아닙니다.  하지만 성과급의 지급주기ㆍ지급대상ㆍ산정식의 사전 확정성, 미지급 가능성과 같은 해당 제도의 설계ㆍ운영 실태에 따라 평균임금 해당 여부에 관한 결론이 달라질 수 있음을 확인하였습니다.  특히, 근로자들이 목표 달성을 통제할 수 있고, 목표 달성에 주된 인과관계를 형성하는 등, 경영성과의 사후 분배 보다는 근로성과의 사후 정산의 성격이 큰 성과급의 경우 퇴직금 산정의 기초가 되는 평균임금에 산입될 수 있다고 판단하였다는 점에서 의의가 있습니다.<br />
<br />
이번 판결은 향후 사기업의 성과급 제도 설계 및 운영과 관련 분쟁 해결에 중요한 기준이 될 것이므로, 성과급을 지급하고 있는 기업들은 퇴직금 내지 퇴직급여 지급의 적법성에 대한 재검토가 불가피합니다.  노무ㆍ법무 자문을 통해 인건비 구조 전반에 대해 사전 점검을 통하여 소급분ㆍ충당부채ㆍ향후 인건비 영향과 같은 리스크를 살펴보고 정비 방향을 마련해야 할 것입니다.<br />
 </div>

<div style="margin-bottom: 8px; font-size: 16px; line-height: normal; text-align: left;"><span style="color:#cc0000; line-height:10px">4) </span><span style="color:#000000;"><span style="line-height: 10px;">대법원 2026. 1. 29. 선고 2021다270517 판결, 구체적인 내용은 서울남부지방법원 2021. 8. 20. 선고 2020나72056 판결</span></span></div>

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