Starting September 18, the Ministry of Employment and Labor's "Spousal Support 3-Set Package" (배우자 지원 3종 세트) takes full effect. It is a set of reforms designed to broaden a spouse's involvement in childcare from pregnancy through birth, and it consists of three main measures.
First, childcare leave during a spouse's pregnancy is now permitted. If the spouse is diagnosed with a condition that carries a risk of miscarriage or premature birth, the employee can take childcare leave even before the child is born. The application must be filed at least 7 days before the intended start date, and while the time used this way is deducted from the employee's total childcare leave entitlement, it does not count against the limit on the number of times leave can be split.
Second, the window for using spousal childbirth leave (paternity leave) around childbirth has been expanded. Previously, this leave could only be used "within 120 days from the date of birth," but it can now be used "from 50 days before the expected due date through 120 days after birth." The total cap of 20 days remains unchanged, and it can still be split into up to 3 separate uses. To apply, the employee submits a document (electronic filing included) stating the spouse's (expected) date of birth and the planned leave dates.
Third, a new leave for spousal miscarriage or stillbirth has been introduced. If an employee's spouse experiences a miscarriage or stillbirth, the employee may claim leave of between 1 and 5 days within 20 days of that date. The first 3 days of this leave are paid, and for employees at "Priority Support Enterprises" (small and medium-sized businesses, etc.), the government subsidizes those first 3 days at 100% of ordinary wages.
The key point across all three measures is that once an employee applies, the employer cannot refuse — these are now statutory entitlements. From an accounting/HR practice standpoint, it would be worth coordinating with HR and payroll in advance on the payroll treatment and government subsidy application process for the spousal miscarriage/stillbirth leave and the expanded pre/post-birth leave.