Samsung DS Staff Reportedly Set for 43% to 48% Performance Bonuses in Early 2026 as DRAM and HBM Momentum Lifts Results

Samsung Electronics employees in the Device Solutions division, the group that runs the company’s semiconductor business, are expected to receive a major performance bonus uplift in early 2026, with projected payouts landing at up to nearly half of annual salary. According to an ETNews report, Samsung has disclosed its expected 2025 excess profit incentive payout rates, and the DS division is set at 43% to 48% of annual salary, a sharp jump from the 14% rate paid last year.

ETNews attributes the DS division boost to improving semiconductor performance tied to rising general purpose DRAM pricing and expanded supply of 5th generation HBM3E, which has helped strengthen results versus the prior year. The report also notes that Samsung’s Mobile Experience division is projected at 45% to 50%, slightly higher than DS, while other business groups sit far lower depending on their performance.

Beyond the headline percentages, the structure of Samsung’s incentive system is a key detail for readers tracking how this translates into real compensation. ETNews explains that the excess profit incentive is the larger annual performance bonus, paid when a business unit exceeds its annual targets, with payouts capped at up to 50% of annual salary within a defined pool. Separately, Samsung also runs a target achievement incentive that is paid twice per year and can reach up to 100% of monthly base pay depending on performance, meaning employee payouts can vary substantially across divisions and time periods based on how each segment performs.

For the broader semiconductor market, this bonus delta is also a strong signal of where profitability is concentrating. Memory remains a strategic margin engine when demand tightens and product mix shifts toward higher value segments, and Samsung’s DS payout range underscores how quickly compensation outcomes can swing when pricing and mix move in the right direction.

Do you see this kind of bonus surge as a healthy sign that memory is stabilizing, or a warning that supply and pricing pressure will remain painful for PC builders into 2026?