(1) Where a period for the calculation of average wages under Article 2 (1) 6 of the Labor Standards Act (hereinafter referred to as the "Act") includes any of the following periods, such period and wages paid during that period shall be subtracted respectively from the period and the total amount of wage serving as the basis for the calculation of average wages: <Amended on Jun. 5, 2008; Mar. 2, 2011; Jul. 10, 2012; Nov. 29, 2016; Jul. 9, 2019; Oct. 14, 2021>
1. A period not exceeding three months from the date on which an employee on probation starts working as a probationary employee after concluding a labor contract;
2. A period during which the employer's business is closed because of a cause attributable to the employer under Article 46 of the Act;
3. A maternity leave before and after childbirth, or a miscarriage leave or stillbirth leave under Article 74 (1) through (3) of the Act;
4. A period of temporary suspension of medical treatment due to occupational injury or disease under Article 78 of the Act;
5. A period of child-care leave under Article 19 of the Act on the Equal Employment Opportunity and Work-Family Balance Assistance Act;
6. A period of labor disputes under subparagraph 6 of Article 2 of the Trade Union and Labor Relations Adjustment Act;
7. A period of temporary retirement from office or absence from office in order to perform a duty under the Military Service Act, the Reserve Forces Act, or the Framework Act on Civil Defense: Provided, That this shall not apply to a period during which wages have been paid;
8. A period of temporary retirement from office due to a non-occupational injury or disease, or any other cause with the employer's approval.
(2) Wages and allowances paid on a temporary basis and wages paid by any means other than money shall not be included in the total amount of wages under Article 2 (1) 6 of the Act: Provided, That the same shall not apply to those specified by the Minister of Employment and Labor. <Amended on Jul. 12, 2010>