历史与学术背景
斯密（1776）、罗森（1974）、Woodbury（1983）、Barringer与Milkovich（1998）、塞勒（1985）为代表。
要点
是否计入通常工资与离职金曾有争议，请查最新判例。 ※ 法规、制度、签证要求与招聘惯例可能变化，请以官方公告、现行法规和实际招聘为准。
实务与检查要点
确认对税后工资的影响。
常见问题
- 算工资吗？
- 视判例。
- 剩余可换现金？
- 视公司规定。
来源核查日期：2026-10-26
参考文献
- Smith, A. (1776). An Inquiry into the Nature and Causes of the Wealth of Nations. W. Strahan & T. Cadell.
- Rosen, S. (1974). Hedonic prices and implicit markets: Product differentiation in pure competition. Journal of Political Economy, 82(1), 34–55.
- Woodbury, S. A. (1983). Substitution between wage and nonwage benefits. American Economic Review, 73(1), 166–182.
- Barringer, M. W., & Milkovich, G. T. (1998). A theoretical exploration of the adoption and design of flexible benefit plans: A case of human resource innovation. Academy of Management Review, 23(2), 305–324.
- Thaler, R. (1985). Mental accounting and consumer choice. Marketing Science, 4(3), 199–214.
- 고용24(고용노동부). https://www.work24.go.kr
- 국가법령정보센터. https://www.law.go.kr