Comparison of the statutory “Reduced Working Hours For Childcare Program” and the newly introduced voluntary “10 a.m. Start Work Program”, including eligibility and available government subsidies
Effective January 1, 2026, the government introduced a new subsidy program for employers who voluntarily allow employees with childcare responsibilities to use a "10 a.m. Start Work Program" - reducing their daily working hours by one hour, whether by starting later, leaving earlier, or a combination of both, with no reduction in salary. This program does not impose a legal obligation on employers. It is an incentive program that provides subsidies to companies that voluntarily introduce a reduced working hours system. The subsidy is provided for up to one year per employee, regardless of the number of children.
While this program may look similar in purpose to the statutory "Reduced Working Hours For Childcare Program” – under which employers are legally required to allow reduced working hours under the Act on Equal Employment Opportunity and Work-Family Balance Assistance – the two differ significantly in legal obligation, eligibility, salary impact, and government subsidy conditions.
To help clarify the distinction between these two government programs, we have summarized the key differences below.
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Reduced Working Hours For Childcare |
10 a.m. Start Work Program |
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Required by Law |
Mandatory - employers must allow employees to reduce working hours upon request (Article 19-2, Act on Equal Employment Opportunity and Work-Family Balance Assistance). |
Voluntary program at the company's discretion |
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Child Age |
Employee must have a child aged 12 or under, or a child in the sixth grade of elementary school or below. |
Employee must have a child aged 12 or under, or a child in the sixth grade of elementary school or below. |
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Working Hours |
Must be a minimum of 15 hours and a maximum of 35 hours per week. |
Must be reduced by one hour per day, working 30 - 35 hours per week.
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Length of employment requirement |
At least 6 months of continuous employment. |
None - the 6-month continuous employment requirement was abolished effective July 1, 2026. |
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Salary impact |
Can be reduced in proportion to the reduced working hours, subject to applicable regulations. |
Cannot be reduced despite the reduction in working hours. |
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Other Requirements |
Employee must have been insured under employment insurance for at least 180 days to be eligible to receive reduced-working-hours benefits from the Regional Employment and Labor Office. |
Not mandatory, but recommended that the reduced working hours provision be included in the company’s rules of employment or internal regulations.
Employee’s attendance and working hours must be tracked by an electronic or mechanical timekeeping system. If records are missing for 4 or more days in a month, the subsidy for that month is forfeited. |
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Period of Use |
Available to employees with a qualifying child(ren).
Up to 1 year per child (up to three years in certain cases). Unused childcare leave may be converted into reduced working hours at twice the remaining leave period, capped at 3 years. |
Must be maintained for at least one month.
The employer subsidy is available for up to one year from the start date of the arrangement. |
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Application Deadline |
Employee must apply to the employer at least 30 days before the planned start date.
Employee benefit applications must be filed from one month after the arrangement begins and within 12 months after it ends. |
The parties shall agree on working hours and usage period before use. Once the employee has used the arrangement for at least one month, the employer may apply for the subsidy. |
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Employer Subsidy Amount |
KRW 300,000 per employee per month for Priority Support Enterprises (SMEs) that permit at least 30 days of reduced working hours. First-time users receive an additional KRW 100,000 per month for the first three cases (i.e., KRW 400,000 per month in total). |
KRW 300,000 per month for each employee working reduced hours, for eligible SMEs and mid-sized enterprises.
Support cap: 30% of total employees as of the last day of the preceding year, up to 30 employees. The employer must file the subsidy application every three months after the employee begins reduced hours. |