Supreme Court ruled annual bonus must be included in pension base for the year it was earned, not paid.

The Supreme Court resolved a legal question regarding whether an annual bonus should be included in the pension calculation base for the year it was earned or the year it was paid. The Social Insurance Institution had initially included the bonus for the year it was earned, but the lower court changed this because the bonus was paid late, applying a different calculation method. The court held that the annual bonus must be added to the wage of the calendar year for which it was due, regardless of the actual payment date, as the specific regulation clarifies the general rule.