Seoul
Samsung Electronics announced plans to offer stock-based compensation to its employees through a new performance stock units (PSU) program, following expectations of market-beating third-quarter earnings. Under the initiative, employees will receive shares based on Samsung’s stock performance, enhancing overall compensation.
The PSU program will allocate between 200 and 300 shares per employee, depending on career level, with grants distributed over a three-year period starting in 2028. The exact number of shares awarded will depend on stock performance: employees receive the full allocation if shares rise 40–60%, 1.3 times the allocation for a 60–80% increase, 1.7 times for an 80–100% rise, and double the shares if stock doubles.
The announcement came alongside Samsung’s earnings guidance, projecting operating profit of 12.1 trillion won ($8.5 billion) for Q3, a 31.8% year-on-year increase from 9.18 trillion won. This would be the company’s highest quarterly profit since Q2 2022.
The PSU initiative differs from Samsung’s existing excess profit incentive (OPI) system, which calculates bonuses after deducting costs like taxes and investments. Additionally, Samsung will allow employees to take part of their OPI bonuses in shares instead of cash, further linking compensation to the company’s long-term stock performance and aligning employee interests with shareholder value.