On December 19, South Korean-listed company Samsung Electro-Mechanics (SEMCO, KOSPI: 009150) announced internally that it will distribute year-end Total Achievement Incentives (TAI) to employees before the end of the year, with payout levels varying by business division.

According to the announcement, employees in the company's Packaging Solutions Division, which focuses on FC-BGA substrates, will receive incentives equivalent to 75 percent of their monthly base salary. Staff in the Components Division and Optical Solutions Division will receive 100 percent of monthly base salary.

TAI is a performance-based incentive system used across Samsung Group affiliates, with payouts determined by overall company results and individual business unit performance. The bonus is typically distributed twice a year. At SEMCO, "base salary" refers to monthly basic pay excluding allowances, plus a fixed amount added according to employee grade.

Industry sources estimate that the average monthly base salary for general employees is in the mid-range of around KRW 2 million, while department manager–level staff earn roughly KRW 3 million. By comparison, the company paid a uniform TAI equivalent to 50 percent of monthly base salary to all employees last year.

From a business perspective, SEMCO' Packaging Solutions Division centers on FC-BGA substrates for advanced semiconductor packaging, while the Components Division focuses on MLCC capacitors and the Optical Solutions Division supplies camera modules for smartphones and autonomous driving applications. The company currently supplies Tesla with FC-BGA substrates, MLCCs, and camera modules, with related business estimated to account for approximately 9% to 10% of revenue in 2025.

Industry observers note that the company's earnings profile has become more stable this year, supported by diversified demand across advanced substrates, passive components, and automotive-related optical products.