Samsung Electro-Mechanics will change the funding basis for its representative performance bonus system, the Overachievement Performance Incentive (OPI), from the existing Economic Value Added (EVA) standard to operating profit.
On the 1st, the industry said Samsung Electro-Mechanics recently held a vote among employees on revamping the OPI funding calculation method, with 9,343 of 12,886 eligible voters participating (72.5% turnout). Of those, 9,068 (97.1%) supported using "10% of operating profit" as the funding source.
The vote asked whether to keep using 20% of the existing EVA as the funding source or to change to using 10% of operating profit. Voting ran from on the 18th to the 30th last month.
Based on the results, Samsung Electro-Mechanics plans to apply the calculation method that uses 10% of operating profit as the funding source, instead of 20% of EVA, starting with the OPI to be paid early next year.
OPI is a performance bonus paid once a year at up to 50% of an individual's annual salary if the affiliated business unit exceeds the target set at the beginning of the year. Along with the Target Achievement Incentive (TAI), it is regarded as one of Samsung's representative performance compensation systems.
Inside Samsung Electro-Mechanics, there have been persistent complaints that the EVA-centered OPI calculation method does not adequately reflect the company's actual business performance.
In fact, even though Samsung Electro-Mechanics posted more than 600 billion won in operating profit in 2023, the OPI payout rate was only 1% of annual salary. After that, in 2024 and 2025, the payout rate stayed at about 5–6%, remaining in the single digits.
This decision is the first case among affiliates to overhaul the system after Samsung Electronics' DS (Device Solutions) institutional sector agreed in this year's wage negotiations to change the OPI funding basis from the existing EVA standard to 10% of operating profit.