The PSU program will grant employees 200 to 300 shares each over three years starting in 2028, based on career level and Samsung’s stock performance. Higher stock growth results in more shares.

Samsung expects an operating profit of 12.1 trillion won ($8.5 billion) for the quarter ending September, up 31.8% from 9.18 trillion won a year earlier. This would be the highest quarterly profit since Q2 2022.

The program supplements the existing excess profit incentive system. Employees can also receive part of their bonuses in shares instead of cash, linking compensation more closely with company performance.

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