South Korea’s Ministry of Employment and Labor has clarified that N% performance bonuses pegged to a fixed share of operating profit, sales or net profit are not mandatory bargaining subjects, so unions cannot readily secure a lawful strike solely to force those formulas. Management decisions such as factory construction, relocation, mergers, acquisitions or AI adoption also fall outside mandatory talks, the ministry said in Implementation Guidelines for Labor Disputes on Management Performance Bonuses, etc. Bargaining and potential strike rights open only when such decisions produce objectively foreseeable changes in working conditions—reassignment, workplace moves or altered job roles—backed by concrete evidence such as internal documents, labor-management council materials or employer statements, not mere announcements or long-term plans. The 800 trillion won Honam Semiconductor Project’s investment itself is not a mandatory subject, yet workforce reallocation tied to a new Honam factory is, effectively compelling talks in industries that need seasoned staff to ramp new plants. Fixed-sum or base-pay-linked awards, such as 600 million won or 1,000% of base pay, remain eligible bargaining topics, rejecting employers’ claim that performance pay outside ordinary wages cannot be mandatory. Business groups warned the reallocation rule excessively restricts personnel rights and could disrupt investment, production and safety; labor federations called the guidance a violation of labor’s three rights and demanded withdrawal. The ministry issued administrative interpretation after Cheong Wa Dae consultations rather than new enforcement decrees sought by President Lee Jae Myung; the guidelines do not bind the courts, and employers continue to urge a statutory amendment of the Trade Union Act.