diff --git a/app/Http/Controllers/Api/V1/LeaveController.php b/app/Http/Controllers/Api/V1/LeaveController.php
index 9ef9eaf..0a9b40f 100644
--- a/app/Http/Controllers/Api/V1/LeaveController.php
+++ b/app/Http/Controllers/Api/V1/LeaveController.php
@@ -105,6 +105,17 @@ public function cancel(int $id, Request $request): JsonResponse
         }, __('message.leave.cancelled'));
     }
 
+    /**
+     * 전체 직원 휴가 사용현황 목록
+     * GET /v1/leaves/balances
+     */
+    public function balances(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->getAllBalances($request->all());
+        }, __('message.fetched'));
+    }
+
     /**
      * 내 잔여 휴가 조회
      * GET /v1/leaves/balance
diff --git a/app/Models/Members/User.php b/app/Models/Members/User.php
index 8c6b2c7..4be158f 100644
--- a/app/Models/Members/User.php
+++ b/app/Models/Members/User.php
@@ -4,6 +4,7 @@
 
 use App\Models\Commons\File;
 use App\Models\Tenants\Tenant;
+use App\Models\Tenants\TenantUserProfile;
 use App\Traits\ModelTrait;
 use Illuminate\Database\Eloquent\Relations\BelongsToMany;
 use Illuminate\Database\Eloquent\SoftDeletes;
@@ -77,4 +78,21 @@ public function tenantsMembership(): BelongsToMany
             ->withPivot(['is_active', 'is_default', 'joined_at', 'left_at', 'deleted_at'])
             ->wherePivotNull('deleted_at'); // 소프트삭제 제외
     }
+
+    /**
+     * 테넌트별 사용자 프로필 (전체)
+     */
+    public function tenantProfiles()
+    {
+        return $this->hasMany(TenantUserProfile::class);
+    }
+
+    /**
+     * 현재 테넌트의 사용자 프로필
+     * 주의: 조회 시 tenant_id 조건 추가 필요
+     */
+    public function tenantProfile()
+    {
+        return $this->hasOne(TenantUserProfile::class);
+    }
 }
diff --git a/app/Services/LeaveService.php b/app/Services/LeaveService.php
index 070330c..458054b 100644
--- a/app/Services/LeaveService.php
+++ b/app/Services/LeaveService.php
@@ -4,6 +4,7 @@
 
 use App\Models\Tenants\Leave;
 use App\Models\Tenants\LeaveBalance;
+use App\Models\Tenants\TenantUserProfile;
 use Illuminate\Contracts\Pagination\LengthAwarePaginator;
 use Illuminate\Support\Facades\DB;
 use Symfony\Component\HttpKernel\Exception\BadRequestHttpException;
@@ -307,6 +308,66 @@ public function cancel(int $id, ?string $reason = null): Leave
         });
     }
 
+    /**
+     * 전체 직원 휴가 사용현황 목록 조회
+     * TenantUserProfile 기준으로 전체 직원 조회 후 LeaveBalance LEFT JOIN
+     */
+    public function getAllBalances(array $params): LengthAwarePaginator
+    {
+        $tenantId = $this->tenantId();
+        $year = $params['year'] ?? now()->year;
+
+        $query = TenantUserProfile::query()
+            ->where('tenant_id', $tenantId)
+            ->where('employee_status', 'active')
+            ->with([
+                'user:id,name,email',
+                'department:id,name',
+            ])
+            ->addSelect([
+                'tenant_user_profiles.*',
+                'leave_balance_total' => LeaveBalance::selectRaw('total_days')
+                    ->whereColumn('leave_balances.user_id', 'tenant_user_profiles.user_id')
+                    ->where('leave_balances.tenant_id', $tenantId)
+                    ->where('leave_balances.year', $year)
+                    ->limit(1),
+                'leave_balance_used' => LeaveBalance::selectRaw('used_days')
+                    ->whereColumn('leave_balances.user_id', 'tenant_user_profiles.user_id')
+                    ->where('leave_balances.tenant_id', $tenantId)
+                    ->where('leave_balances.year', $year)
+                    ->limit(1),
+            ]);
+
+        // 부서 필터
+        if (! empty($params['department_id'])) {
+            $query->where('department_id', $params['department_id']);
+        }
+
+        // 검색 (사용자명)
+        if (! empty($params['search'])) {
+            $query->whereHas('user', function ($q) use ($params) {
+                $q->where('name', 'like', '%'.$params['search'].'%');
+            });
+        }
+
+        // 정렬
+        $sortBy = $params['sort_by'] ?? 'user_id';
+        $sortDir = $params['sort_dir'] ?? 'asc';
+
+        if ($sortBy === 'user_id') {
+            $query->orderBy('user_id', $sortDir);
+        } elseif ($sortBy === 'department') {
+            $query->orderBy('department_id', $sortDir);
+        } else {
+            $query->orderBy($sortBy, $sortDir);
+        }
+
+        // 페이지네이션
+        $perPage = $params['per_page'] ?? 20;
+
+        return $query->paginate($perPage);
+    }
+
     /**
      * 내 잔여 휴가 조회
      */
diff --git a/routes/api.php b/routes/api.php
index 401c882..62eef4a 100644
--- a/routes/api.php
+++ b/routes/api.php
@@ -304,6 +304,7 @@
         Route::prefix('leaves')->group(function () {
             Route::get('', [LeaveController::class, 'index'])->name('v1.leaves.index');
             Route::post('', [LeaveController::class, 'store'])->name('v1.leaves.store');
+            Route::get('/balances', [LeaveController::class, 'balances'])->name('v1.leaves.balances');
             Route::get('/balance', [LeaveController::class, 'balance'])->name('v1.leaves.balance');
             Route::get('/balance/{userId}', [LeaveController::class, 'userBalance'])->name('v1.leaves.userBalance');
             Route::put('/balance', [LeaveController::class, 'setBalance'])->name('v1.leaves.setBalance');