diff --git a/app/Http/Controllers/Api/V1/PayrollController.php b/app/Http/Controllers/Api/V1/PayrollController.php
new file mode 100644
index 0000000..881fb0b
--- /dev/null
+++ b/app/Http/Controllers/Api/V1/PayrollController.php
@@ -0,0 +1,172 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Http\Controllers\Controller;
+use App\Http\Requests\V1\Payroll\CalculatePayrollRequest;
+use App\Http\Requests\V1\Payroll\PayPayrollRequest;
+use App\Http\Requests\V1\Payroll\StorePayrollRequest;
+use App\Http\Requests\V1\Payroll\UpdatePayrollRequest;
+use App\Http\Requests\V1\Payroll\UpdatePayrollSettingRequest;
+use App\Http\Responses\ApiResponse;
+use App\Services\PayrollService;
+use Illuminate\Http\Request;
+
+class PayrollController extends Controller
+{
+    public function __construct(
+        private readonly PayrollService $service
+    ) {}
+
+    /**
+     * 급여 목록
+     */
+    public function index(Request $request)
+    {
+        $params = $request->only([
+            'year',
+            'month',
+            'user_id',
+            'status',
+            'search',
+            'sort_by',
+            'sort_dir',
+            'per_page',
+            'page',
+        ]);
+
+        $payrolls = $this->service->index($params);
+
+        return ApiResponse::handle(__('message.fetched'), $payrolls);
+    }
+
+    /**
+     * 특정 연월 급여 요약
+     */
+    public function summary(Request $request)
+    {
+        $year = (int) $request->input('year', date('Y'));
+        $month = (int) $request->input('month', date('n'));
+
+        $summary = $this->service->summary($year, $month);
+
+        return ApiResponse::handle(__('message.fetched'), $summary);
+    }
+
+    /**
+     * 급여 등록
+     */
+    public function store(StorePayrollRequest $request)
+    {
+        $payroll = $this->service->store($request->validated());
+
+        return ApiResponse::handle(__('message.created'), $payroll, 201);
+    }
+
+    /**
+     * 급여 상세
+     */
+    public function show(int $id)
+    {
+        $payroll = $this->service->show($id);
+
+        return ApiResponse::handle(__('message.fetched'), $payroll);
+    }
+
+    /**
+     * 급여 수정
+     */
+    public function update(int $id, UpdatePayrollRequest $request)
+    {
+        $payroll = $this->service->update($id, $request->validated());
+
+        return ApiResponse::handle(__('message.updated'), $payroll);
+    }
+
+    /**
+     * 급여 삭제
+     */
+    public function destroy(int $id)
+    {
+        $this->service->destroy($id);
+
+        return ApiResponse::handle(__('message.deleted'));
+    }
+
+    /**
+     * 급여 확정
+     */
+    public function confirm(int $id)
+    {
+        $payroll = $this->service->confirm($id);
+
+        return ApiResponse::handle(__('message.payroll.confirmed'), $payroll);
+    }
+
+    /**
+     * 급여 지급 처리
+     */
+    public function pay(int $id, PayPayrollRequest $request)
+    {
+        $payroll = $this->service->pay($id, $request->input('withdrawal_id'));
+
+        return ApiResponse::handle(__('message.payroll.paid'), $payroll);
+    }
+
+    /**
+     * 일괄 확정
+     */
+    public function bulkConfirm(Request $request)
+    {
+        $year = (int) $request->input('year', date('Y'));
+        $month = (int) $request->input('month', date('n'));
+
+        $count = $this->service->bulkConfirm($year, $month);
+
+        return ApiResponse::handle(__('message.payroll.bulk_confirmed'), ['count' => $count]);
+    }
+
+    /**
+     * 급여명세서 조회
+     */
+    public function payslip(int $id)
+    {
+        $payslip = $this->service->payslip($id);
+
+        return ApiResponse::handle(__('message.fetched'), $payslip);
+    }
+
+    /**
+     * 급여 일괄 계산
+     */
+    public function calculate(CalculatePayrollRequest $request)
+    {
+        $year = (int) $request->input('year');
+        $month = (int) $request->input('month');
+        $userIds = $request->input('user_ids');
+
+        $payrolls = $this->service->calculate($year, $month, $userIds);
+
+        return ApiResponse::handle(__('message.payroll.calculated'), $payrolls);
+    }
+
+    /**
+     * 급여 설정 조회
+     */
+    public function getSettings()
+    {
+        $settings = $this->service->getSettings();
+
+        return ApiResponse::handle(__('message.fetched'), $settings);
+    }
+
+    /**
+     * 급여 설정 수정
+     */
+    public function updateSettings(UpdatePayrollSettingRequest $request)
+    {
+        $settings = $this->service->updateSettings($request->validated());
+
+        return ApiResponse::handle(__('message.updated'), $settings);
+    }
+}
diff --git a/app/Http/Requests/V1/Payroll/CalculatePayrollRequest.php b/app/Http/Requests/V1/Payroll/CalculatePayrollRequest.php
new file mode 100644
index 0000000..2c85879
--- /dev/null
+++ b/app/Http/Requests/V1/Payroll/CalculatePayrollRequest.php
@@ -0,0 +1,32 @@
+<?php
+
+namespace App\Http\Requests\V1\Payroll;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class CalculatePayrollRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'year' => ['required', 'integer', 'min:2000', 'max:2100'],
+            'month' => ['required', 'integer', 'min:1', 'max:12'],
+            'user_ids' => ['nullable', 'array'],
+            'user_ids.*' => ['integer', 'exists:users,id'],
+        ];
+    }
+
+    public function attributes(): array
+    {
+        return [
+            'year' => __('validation.attributes.pay_year'),
+            'month' => __('validation.attributes.pay_month'),
+            'user_ids' => __('validation.attributes.user_ids'),
+        ];
+    }
+}
diff --git a/app/Http/Requests/V1/Payroll/PayPayrollRequest.php b/app/Http/Requests/V1/Payroll/PayPayrollRequest.php
new file mode 100644
index 0000000..d8937a3
--- /dev/null
+++ b/app/Http/Requests/V1/Payroll/PayPayrollRequest.php
@@ -0,0 +1,27 @@
+<?php
+
+namespace App\Http\Requests\V1\Payroll;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class PayPayrollRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'withdrawal_id' => ['nullable', 'integer', 'exists:withdrawals,id'],
+        ];
+    }
+
+    public function attributes(): array
+    {
+        return [
+            'withdrawal_id' => __('validation.attributes.withdrawal_id'),
+        ];
+    }
+}
diff --git a/app/Http/Requests/V1/Payroll/StorePayrollRequest.php b/app/Http/Requests/V1/Payroll/StorePayrollRequest.php
new file mode 100644
index 0000000..b416dca
--- /dev/null
+++ b/app/Http/Requests/V1/Payroll/StorePayrollRequest.php
@@ -0,0 +1,57 @@
+<?php
+
+namespace App\Http\Requests\V1\Payroll;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class StorePayrollRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'user_id' => ['required', 'integer', 'exists:users,id'],
+            'pay_year' => ['required', 'integer', 'min:2000', 'max:2100'],
+            'pay_month' => ['required', 'integer', 'min:1', 'max:12'],
+            'base_salary' => ['required', 'numeric', 'min:0'],
+            'overtime_pay' => ['nullable', 'numeric', 'min:0'],
+            'bonus' => ['nullable', 'numeric', 'min:0'],
+            'allowances' => ['nullable', 'array'],
+            'allowances.*.name' => ['required_with:allowances', 'string', 'max:50'],
+            'allowances.*.amount' => ['required_with:allowances', 'numeric', 'min:0'],
+            'income_tax' => ['nullable', 'numeric', 'min:0'],
+            'resident_tax' => ['nullable', 'numeric', 'min:0'],
+            'health_insurance' => ['nullable', 'numeric', 'min:0'],
+            'pension' => ['nullable', 'numeric', 'min:0'],
+            'employment_insurance' => ['nullable', 'numeric', 'min:0'],
+            'deductions' => ['nullable', 'array'],
+            'deductions.*.name' => ['required_with:deductions', 'string', 'max:50'],
+            'deductions.*.amount' => ['required_with:deductions', 'numeric', 'min:0'],
+            'note' => ['nullable', 'string', 'max:1000'],
+        ];
+    }
+
+    public function attributes(): array
+    {
+        return [
+            'user_id' => __('validation.attributes.user_id'),
+            'pay_year' => __('validation.attributes.pay_year'),
+            'pay_month' => __('validation.attributes.pay_month'),
+            'base_salary' => __('validation.attributes.base_salary'),
+            'overtime_pay' => __('validation.attributes.overtime_pay'),
+            'bonus' => __('validation.attributes.bonus'),
+            'allowances' => __('validation.attributes.allowances'),
+            'income_tax' => __('validation.attributes.income_tax'),
+            'resident_tax' => __('validation.attributes.resident_tax'),
+            'health_insurance' => __('validation.attributes.health_insurance'),
+            'pension' => __('validation.attributes.pension'),
+            'employment_insurance' => __('validation.attributes.employment_insurance'),
+            'deductions' => __('validation.attributes.deductions'),
+            'note' => __('validation.attributes.note'),
+        ];
+    }
+}
diff --git a/app/Http/Requests/V1/Payroll/UpdatePayrollRequest.php b/app/Http/Requests/V1/Payroll/UpdatePayrollRequest.php
new file mode 100644
index 0000000..6eefc3d
--- /dev/null
+++ b/app/Http/Requests/V1/Payroll/UpdatePayrollRequest.php
@@ -0,0 +1,57 @@
+<?php
+
+namespace App\Http\Requests\V1\Payroll;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class UpdatePayrollRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'user_id' => ['sometimes', 'integer', 'exists:users,id'],
+            'pay_year' => ['sometimes', 'integer', 'min:2000', 'max:2100'],
+            'pay_month' => ['sometimes', 'integer', 'min:1', 'max:12'],
+            'base_salary' => ['sometimes', 'numeric', 'min:0'],
+            'overtime_pay' => ['nullable', 'numeric', 'min:0'],
+            'bonus' => ['nullable', 'numeric', 'min:0'],
+            'allowances' => ['nullable', 'array'],
+            'allowances.*.name' => ['required_with:allowances', 'string', 'max:50'],
+            'allowances.*.amount' => ['required_with:allowances', 'numeric', 'min:0'],
+            'income_tax' => ['nullable', 'numeric', 'min:0'],
+            'resident_tax' => ['nullable', 'numeric', 'min:0'],
+            'health_insurance' => ['nullable', 'numeric', 'min:0'],
+            'pension' => ['nullable', 'numeric', 'min:0'],
+            'employment_insurance' => ['nullable', 'numeric', 'min:0'],
+            'deductions' => ['nullable', 'array'],
+            'deductions.*.name' => ['required_with:deductions', 'string', 'max:50'],
+            'deductions.*.amount' => ['required_with:deductions', 'numeric', 'min:0'],
+            'note' => ['nullable', 'string', 'max:1000'],
+        ];
+    }
+
+    public function attributes(): array
+    {
+        return [
+            'user_id' => __('validation.attributes.user_id'),
+            'pay_year' => __('validation.attributes.pay_year'),
+            'pay_month' => __('validation.attributes.pay_month'),
+            'base_salary' => __('validation.attributes.base_salary'),
+            'overtime_pay' => __('validation.attributes.overtime_pay'),
+            'bonus' => __('validation.attributes.bonus'),
+            'allowances' => __('validation.attributes.allowances'),
+            'income_tax' => __('validation.attributes.income_tax'),
+            'resident_tax' => __('validation.attributes.resident_tax'),
+            'health_insurance' => __('validation.attributes.health_insurance'),
+            'pension' => __('validation.attributes.pension'),
+            'employment_insurance' => __('validation.attributes.employment_insurance'),
+            'deductions' => __('validation.attributes.deductions'),
+            'note' => __('validation.attributes.note'),
+        ];
+    }
+}
diff --git a/app/Http/Requests/V1/Payroll/UpdatePayrollSettingRequest.php b/app/Http/Requests/V1/Payroll/UpdatePayrollSettingRequest.php
new file mode 100644
index 0000000..b23daf7
--- /dev/null
+++ b/app/Http/Requests/V1/Payroll/UpdatePayrollSettingRequest.php
@@ -0,0 +1,54 @@
+<?php
+
+namespace App\Http\Requests\V1\Payroll;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class UpdatePayrollSettingRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'income_tax_rate' => ['nullable', 'numeric', 'min:0', 'max:100'],
+            'resident_tax_rate' => ['nullable', 'numeric', 'min:0', 'max:100'],
+            'health_insurance_rate' => ['nullable', 'numeric', 'min:0', 'max:100'],
+            'long_term_care_rate' => ['nullable', 'numeric', 'min:0', 'max:100'],
+            'pension_rate' => ['nullable', 'numeric', 'min:0', 'max:100'],
+            'employment_insurance_rate' => ['nullable', 'numeric', 'min:0', 'max:100'],
+            'pension_max_salary' => ['nullable', 'numeric', 'min:0'],
+            'pension_min_salary' => ['nullable', 'numeric', 'min:0'],
+            'pay_day' => ['nullable', 'integer', 'min:1', 'max:31'],
+            'auto_calculate' => ['nullable', 'boolean'],
+            'allowance_types' => ['nullable', 'array'],
+            'allowance_types.*.code' => ['required_with:allowance_types', 'string', 'max:20'],
+            'allowance_types.*.name' => ['required_with:allowance_types', 'string', 'max:50'],
+            'allowance_types.*.is_taxable' => ['nullable', 'boolean'],
+            'deduction_types' => ['nullable', 'array'],
+            'deduction_types.*.code' => ['required_with:deduction_types', 'string', 'max:20'],
+            'deduction_types.*.name' => ['required_with:deduction_types', 'string', 'max:50'],
+        ];
+    }
+
+    public function attributes(): array
+    {
+        return [
+            'income_tax_rate' => __('validation.attributes.income_tax_rate'),
+            'resident_tax_rate' => __('validation.attributes.resident_tax_rate'),
+            'health_insurance_rate' => __('validation.attributes.health_insurance_rate'),
+            'long_term_care_rate' => __('validation.attributes.long_term_care_rate'),
+            'pension_rate' => __('validation.attributes.pension_rate'),
+            'employment_insurance_rate' => __('validation.attributes.employment_insurance_rate'),
+            'pension_max_salary' => __('validation.attributes.pension_max_salary'),
+            'pension_min_salary' => __('validation.attributes.pension_min_salary'),
+            'pay_day' => __('validation.attributes.pay_day'),
+            'auto_calculate' => __('validation.attributes.auto_calculate'),
+            'allowance_types' => __('validation.attributes.allowance_types'),
+            'deduction_types' => __('validation.attributes.deduction_types'),
+        ];
+    }
+}
diff --git a/app/Models/Tenants/Payroll.php b/app/Models/Tenants/Payroll.php
new file mode 100644
index 0000000..2805f60
--- /dev/null
+++ b/app/Models/Tenants/Payroll.php
@@ -0,0 +1,336 @@
+<?php
+
+namespace App\Models\Tenants;
+
+use App\Models\Members\User;
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+/**
+ * 급여 모델
+ *
+ * @property int $id
+ * @property int $tenant_id
+ * @property int $user_id
+ * @property int $pay_year
+ * @property int $pay_month
+ * @property float $base_salary
+ * @property float $overtime_pay
+ * @property float $bonus
+ * @property array|null $allowances
+ * @property float $gross_salary
+ * @property float $income_tax
+ * @property float $resident_tax
+ * @property float $health_insurance
+ * @property float $pension
+ * @property float $employment_insurance
+ * @property array|null $deductions
+ * @property float $total_deductions
+ * @property float $net_salary
+ * @property string $status
+ * @property \Carbon\Carbon|null $confirmed_at
+ * @property int|null $confirmed_by
+ * @property \Carbon\Carbon|null $paid_at
+ * @property int|null $withdrawal_id
+ * @property string|null $note
+ * @property int|null $created_by
+ * @property int|null $updated_by
+ * @property int|null $deleted_by
+ */
+class Payroll extends Model
+{
+    use BelongsToTenant, SoftDeletes;
+
+    protected $table = 'payrolls';
+
+    protected $casts = [
+        'allowances' => 'array',
+        'deductions' => 'array',
+        'base_salary' => 'decimal:2',
+        'overtime_pay' => 'decimal:2',
+        'bonus' => 'decimal:2',
+        'gross_salary' => 'decimal:2',
+        'income_tax' => 'decimal:2',
+        'resident_tax' => 'decimal:2',
+        'health_insurance' => 'decimal:2',
+        'pension' => 'decimal:2',
+        'employment_insurance' => 'decimal:2',
+        'total_deductions' => 'decimal:2',
+        'net_salary' => 'decimal:2',
+        'confirmed_at' => 'datetime',
+        'paid_at' => 'datetime',
+        'pay_year' => 'integer',
+        'pay_month' => 'integer',
+    ];
+
+    protected $fillable = [
+        'tenant_id',
+        'user_id',
+        'pay_year',
+        'pay_month',
+        'base_salary',
+        'overtime_pay',
+        'bonus',
+        'allowances',
+        'gross_salary',
+        'income_tax',
+        'resident_tax',
+        'health_insurance',
+        'pension',
+        'employment_insurance',
+        'deductions',
+        'total_deductions',
+        'net_salary',
+        'status',
+        'confirmed_at',
+        'confirmed_by',
+        'paid_at',
+        'withdrawal_id',
+        'note',
+        'created_by',
+        'updated_by',
+        'deleted_by',
+    ];
+
+    protected $attributes = [
+        'status' => 'draft',
+        'base_salary' => 0,
+        'overtime_pay' => 0,
+        'bonus' => 0,
+        'gross_salary' => 0,
+        'income_tax' => 0,
+        'resident_tax' => 0,
+        'health_insurance' => 0,
+        'pension' => 0,
+        'employment_insurance' => 0,
+        'total_deductions' => 0,
+        'net_salary' => 0,
+    ];
+
+    // =========================================================================
+    // 상태 상수
+    // =========================================================================
+
+    public const STATUS_DRAFT = 'draft';           // 작성중
+
+    public const STATUS_CONFIRMED = 'confirmed';   // 확정
+
+    public const STATUS_PAID = 'paid';             // 지급완료
+
+    public const STATUSES = [
+        self::STATUS_DRAFT,
+        self::STATUS_CONFIRMED,
+        self::STATUS_PAID,
+    ];
+
+    // =========================================================================
+    // 관계 정의
+    // =========================================================================
+
+    /**
+     * 급여 대상 사용자
+     */
+    public function user(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'user_id');
+    }
+
+    /**
+     * 확정자
+     */
+    public function confirmer(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'confirmed_by');
+    }
+
+    /**
+     * 출금 내역
+     */
+    public function withdrawal(): BelongsTo
+    {
+        return $this->belongsTo(Withdrawal::class, 'withdrawal_id');
+    }
+
+    /**
+     * 생성자
+     */
+    public function creator(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'created_by');
+    }
+
+    /**
+     * 수정자
+     */
+    public function updater(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'updated_by');
+    }
+
+    // =========================================================================
+    // 스코프
+    // =========================================================================
+
+    /**
+     * 특정 상태
+     */
+    public function scopeWithStatus($query, string $status)
+    {
+        return $query->where('status', $status);
+    }
+
+    /**
+     * 작성중
+     */
+    public function scopeDraft($query)
+    {
+        return $query->where('status', self::STATUS_DRAFT);
+    }
+
+    /**
+     * 확정
+     */
+    public function scopeConfirmed($query)
+    {
+        return $query->where('status', self::STATUS_CONFIRMED);
+    }
+
+    /**
+     * 지급완료
+     */
+    public function scopePaid($query)
+    {
+        return $query->where('status', self::STATUS_PAID);
+    }
+
+    /**
+     * 특정 연월
+     */
+    public function scopeForPeriod($query, int $year, int $month)
+    {
+        return $query->where('pay_year', $year)->where('pay_month', $month);
+    }
+
+    /**
+     * 특정 사용자
+     */
+    public function scopeForUser($query, int $userId)
+    {
+        return $query->where('user_id', $userId);
+    }
+
+    // =========================================================================
+    // 헬퍼 메서드
+    // =========================================================================
+
+    /**
+     * 수정 가능 여부 (작성중 상태만)
+     */
+    public function isEditable(): bool
+    {
+        return $this->status === self::STATUS_DRAFT;
+    }
+
+    /**
+     * 확정 가능 여부
+     */
+    public function isConfirmable(): bool
+    {
+        return $this->status === self::STATUS_DRAFT;
+    }
+
+    /**
+     * 지급 가능 여부
+     */
+    public function isPayable(): bool
+    {
+        return $this->status === self::STATUS_CONFIRMED;
+    }
+
+    /**
+     * 삭제 가능 여부 (작성중만)
+     */
+    public function isDeletable(): bool
+    {
+        return $this->status === self::STATUS_DRAFT;
+    }
+
+    /**
+     * 상태 라벨
+     */
+    public function getStatusLabelAttribute(): string
+    {
+        return match ($this->status) {
+            self::STATUS_DRAFT => '작성중',
+            self::STATUS_CONFIRMED => '확정',
+            self::STATUS_PAID => '지급완료',
+            default => $this->status,
+        };
+    }
+
+    /**
+     * 급여 기간 문자열
+     */
+    public function getPeriodLabelAttribute(): string
+    {
+        return sprintf('%d년 %02d월', $this->pay_year, $this->pay_month);
+    }
+
+    /**
+     * 수당 합계
+     */
+    public function getAllowancesTotalAttribute(): float
+    {
+        if (empty($this->allowances)) {
+            return 0;
+        }
+
+        return collect($this->allowances)->sum('amount');
+    }
+
+    /**
+     * 공제 합계 (JSON)
+     */
+    public function getDeductionsTotalAttribute(): float
+    {
+        if (empty($this->deductions)) {
+            return 0;
+        }
+
+        return collect($this->deductions)->sum('amount');
+    }
+
+    /**
+     * 총지급액 계산
+     */
+    public function calculateGrossSalary(): float
+    {
+        return $this->base_salary
+            + $this->overtime_pay
+            + $this->bonus
+            + $this->allowances_total;
+    }
+
+    /**
+     * 총공제액 계산
+     */
+    public function calculateTotalDeductions(): float
+    {
+        return $this->income_tax
+            + $this->resident_tax
+            + $this->health_insurance
+            + $this->pension
+            + $this->employment_insurance
+            + $this->deductions_total;
+    }
+
+    /**
+     * 실수령액 계산
+     */
+    public function calculateNetSalary(): float
+    {
+        return $this->gross_salary - $this->total_deductions;
+    }
+}
diff --git a/app/Models/Tenants/PayrollSetting.php b/app/Models/Tenants/PayrollSetting.php
new file mode 100644
index 0000000..cb10035
--- /dev/null
+++ b/app/Models/Tenants/PayrollSetting.php
@@ -0,0 +1,191 @@
+<?php
+
+namespace App\Models\Tenants;
+
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+/**
+ * 급여 설정 모델
+ *
+ * @property int $id
+ * @property int $tenant_id
+ * @property float $income_tax_rate
+ * @property float $resident_tax_rate
+ * @property float $health_insurance_rate
+ * @property float $long_term_care_rate
+ * @property float $pension_rate
+ * @property float $employment_insurance_rate
+ * @property float $pension_max_salary
+ * @property float $pension_min_salary
+ * @property int $pay_day
+ * @property bool $auto_calculate
+ * @property array|null $allowance_types
+ * @property array|null $deduction_types
+ */
+class PayrollSetting extends Model
+{
+    use BelongsToTenant;
+
+    protected $table = 'payroll_settings';
+
+    public $timestamps = true;
+
+    protected $casts = [
+        'income_tax_rate' => 'decimal:2',
+        'resident_tax_rate' => 'decimal:2',
+        'health_insurance_rate' => 'decimal:3',
+        'long_term_care_rate' => 'decimal:4',
+        'pension_rate' => 'decimal:3',
+        'employment_insurance_rate' => 'decimal:3',
+        'pension_max_salary' => 'decimal:2',
+        'pension_min_salary' => 'decimal:2',
+        'pay_day' => 'integer',
+        'auto_calculate' => 'boolean',
+        'allowance_types' => 'array',
+        'deduction_types' => 'array',
+    ];
+
+    protected $fillable = [
+        'tenant_id',
+        'income_tax_rate',
+        'resident_tax_rate',
+        'health_insurance_rate',
+        'long_term_care_rate',
+        'pension_rate',
+        'employment_insurance_rate',
+        'pension_max_salary',
+        'pension_min_salary',
+        'pay_day',
+        'auto_calculate',
+        'allowance_types',
+        'deduction_types',
+    ];
+
+    protected $attributes = [
+        'income_tax_rate' => 0,
+        'resident_tax_rate' => 10,
+        'health_insurance_rate' => 3.545,
+        'long_term_care_rate' => 0.9082,
+        'pension_rate' => 4.5,
+        'employment_insurance_rate' => 0.9,
+        'pension_max_salary' => 5900000,
+        'pension_min_salary' => 370000,
+        'pay_day' => 25,
+        'auto_calculate' => false,
+    ];
+
+    // =========================================================================
+    // 기본 수당 유형
+    // =========================================================================
+
+    public const DEFAULT_ALLOWANCE_TYPES = [
+        ['code' => 'meal', 'name' => '식대', 'is_taxable' => false],
+        ['code' => 'transport', 'name' => '교통비', 'is_taxable' => false],
+        ['code' => 'position', 'name' => '직책수당', 'is_taxable' => true],
+        ['code' => 'skill', 'name' => '기술수당', 'is_taxable' => true],
+        ['code' => 'family', 'name' => '가족수당', 'is_taxable' => true],
+        ['code' => 'housing', 'name' => '주거수당', 'is_taxable' => true],
+    ];
+
+    // =========================================================================
+    // 기본 공제 유형
+    // =========================================================================
+
+    public const DEFAULT_DEDUCTION_TYPES = [
+        ['code' => 'loan', 'name' => '대출상환'],
+        ['code' => 'union', 'name' => '조합비'],
+        ['code' => 'savings', 'name' => '저축'],
+        ['code' => 'etc', 'name' => '기타공제'],
+    ];
+
+    // =========================================================================
+    // 관계 정의
+    // =========================================================================
+
+    /**
+     * 테넌트
+     */
+    public function tenant(): BelongsTo
+    {
+        return $this->belongsTo(Tenant::class);
+    }
+
+    // =========================================================================
+    // 헬퍼 메서드
+    // =========================================================================
+
+    /**
+     * 수당 유형 목록 (기본값 포함)
+     */
+    public function getAllowanceTypesWithDefaultAttribute(): array
+    {
+        return $this->allowance_types ?? self::DEFAULT_ALLOWANCE_TYPES;
+    }
+
+    /**
+     * 공제 유형 목록 (기본값 포함)
+     */
+    public function getDeductionTypesWithDefaultAttribute(): array
+    {
+        return $this->deduction_types ?? self::DEFAULT_DEDUCTION_TYPES;
+    }
+
+    /**
+     * 건강보험료 계산
+     */
+    public function calculateHealthInsurance(float $salary): float
+    {
+        return round($salary * ($this->health_insurance_rate / 100), 0);
+    }
+
+    /**
+     * 장기요양보험료 계산 (건강보험료의 %)
+     */
+    public function calculateLongTermCare(float $healthInsurance): float
+    {
+        return round($healthInsurance * ($this->long_term_care_rate / 100), 0);
+    }
+
+    /**
+     * 국민연금 계산
+     */
+    public function calculatePension(float $salary): float
+    {
+        // 기준소득월액 상/하한 적용
+        $standardSalary = min(max($salary, $this->pension_min_salary), $this->pension_max_salary);
+
+        return round($standardSalary * ($this->pension_rate / 100), 0);
+    }
+
+    /**
+     * 고용보험료 계산
+     */
+    public function calculateEmploymentInsurance(float $salary): float
+    {
+        return round($salary * ($this->employment_insurance_rate / 100), 0);
+    }
+
+    /**
+     * 주민세 계산 (소득세의 10%)
+     */
+    public function calculateResidentTax(float $incomeTax): float
+    {
+        return round($incomeTax * ($this->resident_tax_rate / 100), 0);
+    }
+
+    /**
+     * 테넌트별 설정 가져오기 또는 생성
+     */
+    public static function getOrCreate(int $tenantId): self
+    {
+        return self::firstOrCreate(
+            ['tenant_id' => $tenantId],
+            [
+                'allowance_types' => self::DEFAULT_ALLOWANCE_TYPES,
+                'deduction_types' => self::DEFAULT_DEDUCTION_TYPES,
+            ]
+        );
+    }
+}
diff --git a/app/Services/PayrollService.php b/app/Services/PayrollService.php
new file mode 100644
index 0000000..ca49c9d
--- /dev/null
+++ b/app/Services/PayrollService.php
@@ -0,0 +1,562 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Tenants\Payroll;
+use App\Models\Tenants\PayrollSetting;
+use App\Models\Tenants\Withdrawal;
+use Illuminate\Contracts\Pagination\LengthAwarePaginator;
+use Illuminate\Database\Eloquent\Collection;
+use Illuminate\Support\Facades\DB;
+use Symfony\Component\HttpKernel\Exception\BadRequestHttpException;
+
+class PayrollService extends Service
+{
+    // =========================================================================
+    // 급여 목록/상세
+    // =========================================================================
+
+    /**
+     * 급여 목록
+     */
+    public function index(array $params): LengthAwarePaginator
+    {
+        $tenantId = $this->tenantId();
+
+        $query = Payroll::query()
+            ->where('tenant_id', $tenantId)
+            ->with(['user:id,name,email', 'creator:id,name']);
+
+        // 연도 필터
+        if (! empty($params['year'])) {
+            $query->where('pay_year', $params['year']);
+        }
+
+        // 월 필터
+        if (! empty($params['month'])) {
+            $query->where('pay_month', $params['month']);
+        }
+
+        // 사용자 필터
+        if (! empty($params['user_id'])) {
+            $query->where('user_id', $params['user_id']);
+        }
+
+        // 상태 필터
+        if (! empty($params['status'])) {
+            $query->where('status', $params['status']);
+        }
+
+        // 검색 (사용자명)
+        if (! empty($params['search'])) {
+            $query->whereHas('user', function ($q) use ($params) {
+                $q->where('name', 'like', "%{$params['search']}%");
+            });
+        }
+
+        // 정렬
+        $sortBy = $params['sort_by'] ?? 'pay_year';
+        $sortDir = $params['sort_dir'] ?? 'desc';
+
+        if ($sortBy === 'period') {
+            $query->orderBy('pay_year', $sortDir)->orderBy('pay_month', $sortDir);
+        } else {
+            $query->orderBy($sortBy, $sortDir);
+        }
+
+        $perPage = $params['per_page'] ?? 20;
+
+        return $query->paginate($perPage);
+    }
+
+    /**
+     * 특정 연월 급여 요약
+     */
+    public function summary(int $year, int $month): array
+    {
+        $tenantId = $this->tenantId();
+
+        $stats = Payroll::query()
+            ->where('tenant_id', $tenantId)
+            ->where('pay_year', $year)
+            ->where('pay_month', $month)
+            ->selectRaw('
+                COUNT(*) as total_count,
+                SUM(CASE WHEN status = ? THEN 1 ELSE 0 END) as draft_count,
+                SUM(CASE WHEN status = ? THEN 1 ELSE 0 END) as confirmed_count,
+                SUM(CASE WHEN status = ? THEN 1 ELSE 0 END) as paid_count,
+                SUM(gross_salary) as total_gross,
+                SUM(total_deductions) as total_deductions,
+                SUM(net_salary) as total_net
+            ', [Payroll::STATUS_DRAFT, Payroll::STATUS_CONFIRMED, Payroll::STATUS_PAID])
+            ->first();
+
+        return [
+            'year' => $year,
+            'month' => $month,
+            'total_count' => (int) $stats->total_count,
+            'draft_count' => (int) $stats->draft_count,
+            'confirmed_count' => (int) $stats->confirmed_count,
+            'paid_count' => (int) $stats->paid_count,
+            'total_gross' => (float) $stats->total_gross,
+            'total_deductions' => (float) $stats->total_deductions,
+            'total_net' => (float) $stats->total_net,
+        ];
+    }
+
+    /**
+     * 급여 상세
+     */
+    public function show(int $id): Payroll
+    {
+        $tenantId = $this->tenantId();
+
+        return Payroll::query()
+            ->where('tenant_id', $tenantId)
+            ->with([
+                'user:id,name,email',
+                'confirmer:id,name',
+                'withdrawal',
+                'creator:id,name',
+            ])
+            ->findOrFail($id);
+    }
+
+    // =========================================================================
+    // 급여 생성/수정/삭제
+    // =========================================================================
+
+    /**
+     * 급여 생성
+     */
+    public function store(array $data): Payroll
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        // 중복 확인
+        $exists = Payroll::query()
+            ->where('tenant_id', $tenantId)
+            ->where('user_id', $data['user_id'])
+            ->where('pay_year', $data['pay_year'])
+            ->where('pay_month', $data['pay_month'])
+            ->exists();
+
+        if ($exists) {
+            throw new BadRequestHttpException(__('error.payroll.already_exists'));
+        }
+
+        // 금액 계산
+        $grossSalary = $this->calculateGross($data);
+        $totalDeductions = $this->calculateDeductions($data);
+        $netSalary = $grossSalary - $totalDeductions;
+
+        return Payroll::create([
+            'tenant_id' => $tenantId,
+            'user_id' => $data['user_id'],
+            'pay_year' => $data['pay_year'],
+            'pay_month' => $data['pay_month'],
+            'base_salary' => $data['base_salary'] ?? 0,
+            'overtime_pay' => $data['overtime_pay'] ?? 0,
+            'bonus' => $data['bonus'] ?? 0,
+            'allowances' => $data['allowances'] ?? null,
+            'gross_salary' => $grossSalary,
+            'income_tax' => $data['income_tax'] ?? 0,
+            'resident_tax' => $data['resident_tax'] ?? 0,
+            'health_insurance' => $data['health_insurance'] ?? 0,
+            'pension' => $data['pension'] ?? 0,
+            'employment_insurance' => $data['employment_insurance'] ?? 0,
+            'deductions' => $data['deductions'] ?? null,
+            'total_deductions' => $totalDeductions,
+            'net_salary' => $netSalary,
+            'status' => Payroll::STATUS_DRAFT,
+            'note' => $data['note'] ?? null,
+            'created_by' => $userId,
+            'updated_by' => $userId,
+        ]);
+    }
+
+    /**
+     * 급여 수정
+     */
+    public function update(int $id, array $data): Payroll
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        $payroll = Payroll::query()
+            ->where('tenant_id', $tenantId)
+            ->findOrFail($id);
+
+        if (! $payroll->isEditable()) {
+            throw new BadRequestHttpException(__('error.payroll.not_editable'));
+        }
+
+        // 연월 변경 시 중복 확인
+        $newYear = $data['pay_year'] ?? $payroll->pay_year;
+        $newMonth = $data['pay_month'] ?? $payroll->pay_month;
+        $newUserId = $data['user_id'] ?? $payroll->user_id;
+
+        if ($newYear != $payroll->pay_year || $newMonth != $payroll->pay_month || $newUserId != $payroll->user_id) {
+            $exists = Payroll::query()
+                ->where('tenant_id', $tenantId)
+                ->where('user_id', $newUserId)
+                ->where('pay_year', $newYear)
+                ->where('pay_month', $newMonth)
+                ->where('id', '!=', $id)
+                ->exists();
+
+            if ($exists) {
+                throw new BadRequestHttpException(__('error.payroll.already_exists'));
+            }
+        }
+
+        // 금액 업데이트
+        $updateData = array_merge($payroll->toArray(), $data);
+        $grossSalary = $this->calculateGross($updateData);
+        $totalDeductions = $this->calculateDeductions($updateData);
+        $netSalary = $grossSalary - $totalDeductions;
+
+        $payroll->fill([
+            'user_id' => $data['user_id'] ?? $payroll->user_id,
+            'pay_year' => $data['pay_year'] ?? $payroll->pay_year,
+            'pay_month' => $data['pay_month'] ?? $payroll->pay_month,
+            'base_salary' => $data['base_salary'] ?? $payroll->base_salary,
+            'overtime_pay' => $data['overtime_pay'] ?? $payroll->overtime_pay,
+            'bonus' => $data['bonus'] ?? $payroll->bonus,
+            'allowances' => $data['allowances'] ?? $payroll->allowances,
+            'gross_salary' => $grossSalary,
+            'income_tax' => $data['income_tax'] ?? $payroll->income_tax,
+            'resident_tax' => $data['resident_tax'] ?? $payroll->resident_tax,
+            'health_insurance' => $data['health_insurance'] ?? $payroll->health_insurance,
+            'pension' => $data['pension'] ?? $payroll->pension,
+            'employment_insurance' => $data['employment_insurance'] ?? $payroll->employment_insurance,
+            'deductions' => $data['deductions'] ?? $payroll->deductions,
+            'total_deductions' => $totalDeductions,
+            'net_salary' => $netSalary,
+            'note' => $data['note'] ?? $payroll->note,
+            'updated_by' => $userId,
+        ]);
+
+        $payroll->save();
+
+        return $payroll->fresh(['user:id,name,email', 'creator:id,name']);
+    }
+
+    /**
+     * 급여 삭제
+     */
+    public function destroy(int $id): bool
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        $payroll = Payroll::query()
+            ->where('tenant_id', $tenantId)
+            ->findOrFail($id);
+
+        if (! $payroll->isDeletable()) {
+            throw new BadRequestHttpException(__('error.payroll.not_deletable'));
+        }
+
+        $payroll->deleted_by = $userId;
+        $payroll->save();
+        $payroll->delete();
+
+        return true;
+    }
+
+    // =========================================================================
+    // 급여 확정/지급
+    // =========================================================================
+
+    /**
+     * 급여 확정
+     */
+    public function confirm(int $id): Payroll
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        $payroll = Payroll::query()
+            ->where('tenant_id', $tenantId)
+            ->findOrFail($id);
+
+        if (! $payroll->isConfirmable()) {
+            throw new BadRequestHttpException(__('error.payroll.not_confirmable'));
+        }
+
+        $payroll->status = Payroll::STATUS_CONFIRMED;
+        $payroll->confirmed_at = now();
+        $payroll->confirmed_by = $userId;
+        $payroll->updated_by = $userId;
+        $payroll->save();
+
+        return $payroll->fresh(['user:id,name,email', 'confirmer:id,name']);
+    }
+
+    /**
+     * 급여 지급 처리
+     */
+    public function pay(int $id, ?int $withdrawalId = null): Payroll
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        return DB::transaction(function () use ($id, $withdrawalId, $tenantId, $userId) {
+            $payroll = Payroll::query()
+                ->where('tenant_id', $tenantId)
+                ->findOrFail($id);
+
+            if (! $payroll->isPayable()) {
+                throw new BadRequestHttpException(__('error.payroll.not_payable'));
+            }
+
+            // 출금 내역 연결 검증
+            if ($withdrawalId) {
+                $withdrawal = Withdrawal::query()
+                    ->where('tenant_id', $tenantId)
+                    ->where('id', $withdrawalId)
+                    ->first();
+
+                if (! $withdrawal) {
+                    throw new BadRequestHttpException(__('error.payroll.invalid_withdrawal'));
+                }
+            }
+
+            $payroll->status = Payroll::STATUS_PAID;
+            $payroll->paid_at = now();
+            $payroll->withdrawal_id = $withdrawalId;
+            $payroll->updated_by = $userId;
+            $payroll->save();
+
+            return $payroll->fresh(['user:id,name,email', 'withdrawal']);
+        });
+    }
+
+    /**
+     * 일괄 확정
+     */
+    public function bulkConfirm(int $year, int $month): int
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        return Payroll::query()
+            ->where('tenant_id', $tenantId)
+            ->where('pay_year', $year)
+            ->where('pay_month', $month)
+            ->where('status', Payroll::STATUS_DRAFT)
+            ->update([
+                'status' => Payroll::STATUS_CONFIRMED,
+                'confirmed_at' => now(),
+                'confirmed_by' => $userId,
+                'updated_by' => $userId,
+            ]);
+    }
+
+    // =========================================================================
+    // 급여명세서
+    // =========================================================================
+
+    /**
+     * 급여명세서 데이터
+     */
+    public function payslip(int $id): array
+    {
+        $payroll = $this->show($id);
+
+        // 수당 목록
+        $allowances = collect($payroll->allowances ?? [])->map(function ($item) {
+            return [
+                'name' => $item['name'] ?? '',
+                'amount' => (float) ($item['amount'] ?? 0),
+            ];
+        })->toArray();
+
+        // 공제 목록
+        $deductions = collect($payroll->deductions ?? [])->map(function ($item) {
+            return [
+                'name' => $item['name'] ?? '',
+                'amount' => (float) ($item['amount'] ?? 0),
+            ];
+        })->toArray();
+
+        return [
+            'payroll' => $payroll,
+            'period' => $payroll->period_label,
+            'employee' => [
+                'id' => $payroll->user->id,
+                'name' => $payroll->user->name,
+                'email' => $payroll->user->email,
+            ],
+            'earnings' => [
+                'base_salary' => (float) $payroll->base_salary,
+                'overtime_pay' => (float) $payroll->overtime_pay,
+                'bonus' => (float) $payroll->bonus,
+                'allowances' => $allowances,
+                'allowances_total' => (float) $payroll->allowances_total,
+                'gross_total' => (float) $payroll->gross_salary,
+            ],
+            'deductions' => [
+                'income_tax' => (float) $payroll->income_tax,
+                'resident_tax' => (float) $payroll->resident_tax,
+                'health_insurance' => (float) $payroll->health_insurance,
+                'pension' => (float) $payroll->pension,
+                'employment_insurance' => (float) $payroll->employment_insurance,
+                'other_deductions' => $deductions,
+                'other_total' => (float) $payroll->deductions_total,
+                'total' => (float) $payroll->total_deductions,
+            ],
+            'net_salary' => (float) $payroll->net_salary,
+            'status' => $payroll->status,
+            'status_label' => $payroll->status_label,
+            'paid_at' => $payroll->paid_at?->toIso8601String(),
+        ];
+    }
+
+    // =========================================================================
+    // 급여 일괄 계산
+    // =========================================================================
+
+    /**
+     * 급여 일괄 계산 (생성 또는 업데이트)
+     */
+    public function calculate(int $year, int $month, ?array $userIds = null): Collection
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        // 급여 설정 가져오기
+        $settings = PayrollSetting::getOrCreate($tenantId);
+
+        // 대상 사용자 조회
+        // TODO: 실제로는 직원 목록에서 급여 대상자를 조회해야 함
+        // 여기서는 기존 급여 데이터만 업데이트
+
+        return DB::transaction(function () use ($year, $month, $userIds, $tenantId, $userId, $settings) {
+            $query = Payroll::query()
+                ->where('tenant_id', $tenantId)
+                ->where('pay_year', $year)
+                ->where('pay_month', $month)
+                ->where('status', Payroll::STATUS_DRAFT);
+
+            if ($userIds) {
+                $query->whereIn('user_id', $userIds);
+            }
+
+            $payrolls = $query->get();
+
+            foreach ($payrolls as $payroll) {
+                // 4대보험 재계산
+                $baseSalary = (float) $payroll->base_salary;
+
+                $healthInsurance = $settings->calculateHealthInsurance($baseSalary);
+                $longTermCare = $settings->calculateLongTermCare($healthInsurance);
+                $pension = $settings->calculatePension($baseSalary);
+                $employmentInsurance = $settings->calculateEmploymentInsurance($baseSalary);
+
+                // 건강보험에 장기요양보험 포함
+                $totalHealthInsurance = $healthInsurance + $longTermCare;
+
+                $payroll->health_insurance = $totalHealthInsurance;
+                $payroll->pension = $pension;
+                $payroll->employment_insurance = $employmentInsurance;
+
+                // 주민세 재계산
+                $payroll->resident_tax = $settings->calculateResidentTax($payroll->income_tax);
+
+                // 총액 재계산
+                $payroll->total_deductions = $payroll->calculateTotalDeductions();
+                $payroll->net_salary = $payroll->calculateNetSalary();
+                $payroll->updated_by = $userId;
+                $payroll->save();
+            }
+
+            return $payrolls->fresh(['user:id,name,email']);
+        });
+    }
+
+    // =========================================================================
+    // 급여 설정
+    // =========================================================================
+
+    /**
+     * 급여 설정 조회
+     */
+    public function getSettings(): PayrollSetting
+    {
+        $tenantId = $this->tenantId();
+
+        return PayrollSetting::getOrCreate($tenantId);
+    }
+
+    /**
+     * 급여 설정 수정
+     */
+    public function updateSettings(array $data): PayrollSetting
+    {
+        $tenantId = $this->tenantId();
+
+        $settings = PayrollSetting::getOrCreate($tenantId);
+
+        $settings->fill([
+            'income_tax_rate' => $data['income_tax_rate'] ?? $settings->income_tax_rate,
+            'resident_tax_rate' => $data['resident_tax_rate'] ?? $settings->resident_tax_rate,
+            'health_insurance_rate' => $data['health_insurance_rate'] ?? $settings->health_insurance_rate,
+            'long_term_care_rate' => $data['long_term_care_rate'] ?? $settings->long_term_care_rate,
+            'pension_rate' => $data['pension_rate'] ?? $settings->pension_rate,
+            'employment_insurance_rate' => $data['employment_insurance_rate'] ?? $settings->employment_insurance_rate,
+            'pension_max_salary' => $data['pension_max_salary'] ?? $settings->pension_max_salary,
+            'pension_min_salary' => $data['pension_min_salary'] ?? $settings->pension_min_salary,
+            'pay_day' => $data['pay_day'] ?? $settings->pay_day,
+            'auto_calculate' => $data['auto_calculate'] ?? $settings->auto_calculate,
+            'allowance_types' => $data['allowance_types'] ?? $settings->allowance_types,
+            'deduction_types' => $data['deduction_types'] ?? $settings->deduction_types,
+        ]);
+
+        $settings->save();
+
+        return $settings;
+    }
+
+    // =========================================================================
+    // 헬퍼 메서드
+    // =========================================================================
+
+    /**
+     * 총지급액 계산
+     */
+    private function calculateGross(array $data): float
+    {
+        $baseSalary = (float) ($data['base_salary'] ?? 0);
+        $overtimePay = (float) ($data['overtime_pay'] ?? 0);
+        $bonus = (float) ($data['bonus'] ?? 0);
+
+        $allowancesTotal = 0;
+        if (! empty($data['allowances'])) {
+            $allowancesTotal = collect($data['allowances'])->sum('amount');
+        }
+
+        return $baseSalary + $overtimePay + $bonus + $allowancesTotal;
+    }
+
+    /**
+     * 총공제액 계산
+     */
+    private function calculateDeductions(array $data): float
+    {
+        $incomeTax = (float) ($data['income_tax'] ?? 0);
+        $residentTax = (float) ($data['resident_tax'] ?? 0);
+        $healthInsurance = (float) ($data['health_insurance'] ?? 0);
+        $pension = (float) ($data['pension'] ?? 0);
+        $employmentInsurance = (float) ($data['employment_insurance'] ?? 0);
+
+        $deductionsTotal = 0;
+        if (! empty($data['deductions'])) {
+            $deductionsTotal = collect($data['deductions'])->sum('amount');
+        }
+
+        return $incomeTax + $residentTax + $healthInsurance + $pension + $employmentInsurance + $deductionsTotal;
+    }
+}
diff --git a/app/Swagger/v1/PayrollApi.php b/app/Swagger/v1/PayrollApi.php
new file mode 100644
index 0000000..cb83d49
--- /dev/null
+++ b/app/Swagger/v1/PayrollApi.php
@@ -0,0 +1,655 @@
+<?php
+
+namespace App\Swagger\v1;
+
+/**
+ * @OA\Tag(name="Payrolls", description="급여 관리")
+ *
+ * @OA\Schema(
+ *     schema="Payroll",
+ *     type="object",
+ *     description="급여 정보",
+ *
+ *     @OA\Property(property="id", type="integer", example=1, description="급여 ID"),
+ *     @OA\Property(property="tenant_id", type="integer", example=1, description="테넌트 ID"),
+ *     @OA\Property(property="user_id", type="integer", example=10, description="직원 ID"),
+ *     @OA\Property(property="pay_year", type="integer", example=2024, description="지급 연도"),
+ *     @OA\Property(property="pay_month", type="integer", example=12, description="지급 월"),
+ *     @OA\Property(property="base_salary", type="number", format="float", example=3000000, description="기본급"),
+ *     @OA\Property(property="overtime_pay", type="number", format="float", example=200000, nullable=true, description="연장근무수당"),
+ *     @OA\Property(property="bonus", type="number", format="float", example=500000, nullable=true, description="상여금"),
+ *     @OA\Property(property="allowances", type="array", nullable=true, description="수당 목록", @OA\Items(type="object",
+ *         @OA\Property(property="name", type="string", example="식대"),
+ *         @OA\Property(property="amount", type="number", example=100000)
+ *     )),
+ *     @OA\Property(property="gross_salary", type="number", format="float", example=3800000, description="총 지급액"),
+ *     @OA\Property(property="income_tax", type="number", format="float", example=80000, description="소득세"),
+ *     @OA\Property(property="resident_tax", type="number", format="float", example=8000, description="주민세"),
+ *     @OA\Property(property="health_insurance", type="number", format="float", example=120000, description="건강보험료"),
+ *     @OA\Property(property="pension", type="number", format="float", example=135000, description="국민연금"),
+ *     @OA\Property(property="employment_insurance", type="number", format="float", example=30400, description="고용보험료"),
+ *     @OA\Property(property="deductions", type="array", nullable=true, description="기타 공제 목록", @OA\Items(type="object",
+ *         @OA\Property(property="name", type="string", example="조합비"),
+ *         @OA\Property(property="amount", type="number", example=10000)
+ *     )),
+ *     @OA\Property(property="total_deductions", type="number", format="float", example=383400, description="총 공제액"),
+ *     @OA\Property(property="net_salary", type="number", format="float", example=3416600, description="실수령액"),
+ *     @OA\Property(property="status", type="string", enum={"draft","confirmed","paid"}, example="draft", description="상태"),
+ *     @OA\Property(property="confirmed_at", type="string", format="date-time", nullable=true, description="확정일시"),
+ *     @OA\Property(property="confirmed_by", type="integer", nullable=true, description="확정자 ID"),
+ *     @OA\Property(property="paid_at", type="string", format="date-time", nullable=true, description="지급일시"),
+ *     @OA\Property(property="withdrawal_id", type="integer", nullable=true, description="출금 내역 ID"),
+ *     @OA\Property(property="note", type="string", nullable=true, description="비고"),
+ *     @OA\Property(property="user", type="object", nullable=true, description="직원 정보",
+ *         @OA\Property(property="id", type="integer", example=10),
+ *         @OA\Property(property="name", type="string", example="홍길동")
+ *     ),
+ *     @OA\Property(property="created_at", type="string", format="date-time", example="2024-01-01T09:00:00Z"),
+ *     @OA\Property(property="updated_at", type="string", format="date-time", example="2024-01-01T09:00:00Z")
+ * )
+ *
+ * @OA\Schema(
+ *     schema="PayrollStoreRequest",
+ *     type="object",
+ *     required={"user_id", "pay_year", "pay_month", "base_salary"},
+ *     description="급여 생성 요청",
+ *
+ *     @OA\Property(property="user_id", type="integer", example=10, description="직원 ID"),
+ *     @OA\Property(property="pay_year", type="integer", example=2024, description="지급 연도 (2000-2100)"),
+ *     @OA\Property(property="pay_month", type="integer", example=12, description="지급 월 (1-12)"),
+ *     @OA\Property(property="base_salary", type="number", example=3000000, description="기본급"),
+ *     @OA\Property(property="overtime_pay", type="number", example=200000, description="연장근무수당"),
+ *     @OA\Property(property="bonus", type="number", example=500000, description="상여금"),
+ *     @OA\Property(property="allowances", type="array", description="수당 목록", @OA\Items(type="object",
+ *         @OA\Property(property="name", type="string", example="식대"),
+ *         @OA\Property(property="amount", type="number", example=100000)
+ *     )),
+ *     @OA\Property(property="income_tax", type="number", example=80000, description="소득세"),
+ *     @OA\Property(property="resident_tax", type="number", example=8000, description="주민세"),
+ *     @OA\Property(property="health_insurance", type="number", example=120000, description="건강보험료"),
+ *     @OA\Property(property="pension", type="number", example=135000, description="국민연금"),
+ *     @OA\Property(property="employment_insurance", type="number", example=30400, description="고용보험료"),
+ *     @OA\Property(property="deductions", type="array", description="기타 공제 목록", @OA\Items(type="object",
+ *         @OA\Property(property="name", type="string", example="조합비"),
+ *         @OA\Property(property="amount", type="number", example=10000)
+ *     )),
+ *     @OA\Property(property="note", type="string", example="비고", description="비고")
+ * )
+ *
+ * @OA\Schema(
+ *     schema="PayrollUpdateRequest",
+ *     type="object",
+ *     description="급여 수정 요청 (작성중 상태만 가능)",
+ *
+ *     @OA\Property(property="user_id", type="integer", example=10, description="직원 ID"),
+ *     @OA\Property(property="pay_year", type="integer", example=2024, description="지급 연도"),
+ *     @OA\Property(property="pay_month", type="integer", example=12, description="지급 월"),
+ *     @OA\Property(property="base_salary", type="number", example=3000000, description="기본급"),
+ *     @OA\Property(property="overtime_pay", type="number", example=200000, description="연장근무수당"),
+ *     @OA\Property(property="bonus", type="number", example=500000, description="상여금"),
+ *     @OA\Property(property="allowances", type="array", description="수당 목록", @OA\Items(type="object")),
+ *     @OA\Property(property="income_tax", type="number", example=80000, description="소득세"),
+ *     @OA\Property(property="resident_tax", type="number", example=8000, description="주민세"),
+ *     @OA\Property(property="health_insurance", type="number", example=120000, description="건강보험료"),
+ *     @OA\Property(property="pension", type="number", example=135000, description="국민연금"),
+ *     @OA\Property(property="employment_insurance", type="number", example=30400, description="고용보험료"),
+ *     @OA\Property(property="deductions", type="array", description="기타 공제 목록", @OA\Items(type="object")),
+ *     @OA\Property(property="note", type="string", example="비고", description="비고")
+ * )
+ *
+ * @OA\Schema(
+ *     schema="PayrollCalculateRequest",
+ *     type="object",
+ *     required={"year", "month"},
+ *     description="급여 일괄 계산 요청",
+ *
+ *     @OA\Property(property="year", type="integer", example=2024, description="지급 연도"),
+ *     @OA\Property(property="month", type="integer", example=12, description="지급 월"),
+ *     @OA\Property(property="user_ids", type="array", description="직원 ID 목록 (미지정시 전체)", @OA\Items(type="integer"))
+ * )
+ *
+ * @OA\Schema(
+ *     schema="PayrollSummary",
+ *     type="object",
+ *     description="급여 현황 요약",
+ *
+ *     @OA\Property(property="draft", type="integer", example=10, description="작성중"),
+ *     @OA\Property(property="confirmed", type="integer", example=45, description="확정"),
+ *     @OA\Property(property="paid", type="integer", example=40, description="지급완료"),
+ *     @OA\Property(property="total_gross", type="number", example=150000000, description="총 지급액 합계"),
+ *     @OA\Property(property="total_net", type="number", example=130000000, description="총 실수령액 합계")
+ * )
+ *
+ * @OA\Schema(
+ *     schema="PayrollSetting",
+ *     type="object",
+ *     description="급여 설정",
+ *
+ *     @OA\Property(property="id", type="integer", example=1, description="설정 ID"),
+ *     @OA\Property(property="tenant_id", type="integer", example=1, description="테넌트 ID"),
+ *     @OA\Property(property="income_tax_rate", type="number", example=3.3, description="소득세율 (%)"),
+ *     @OA\Property(property="resident_tax_rate", type="number", example=10.0, description="주민세율 (소득세 대비 %)"),
+ *     @OA\Property(property="health_insurance_rate", type="number", example=3.545, description="건강보험요율 (%)"),
+ *     @OA\Property(property="long_term_care_rate", type="number", example=12.95, description="장기요양보험요율 (건강보험 대비 %)"),
+ *     @OA\Property(property="pension_rate", type="number", example=4.5, description="국민연금요율 (%)"),
+ *     @OA\Property(property="employment_insurance_rate", type="number", example=0.9, description="고용보험요율 (%)"),
+ *     @OA\Property(property="pension_max_salary", type="number", example=5900000, description="국민연금 상한기준"),
+ *     @OA\Property(property="pension_min_salary", type="number", example=370000, description="국민연금 하한기준"),
+ *     @OA\Property(property="pay_day", type="integer", example=25, description="급여 지급일"),
+ *     @OA\Property(property="auto_calculate", type="boolean", example=true, description="자동계산 여부"),
+ *     @OA\Property(property="allowance_types", type="array", description="수당 유형 목록", @OA\Items(type="object",
+ *         @OA\Property(property="code", type="string", example="MEAL"),
+ *         @OA\Property(property="name", type="string", example="식대"),
+ *         @OA\Property(property="is_taxable", type="boolean", example=false)
+ *     )),
+ *     @OA\Property(property="deduction_types", type="array", description="공제 유형 목록", @OA\Items(type="object",
+ *         @OA\Property(property="code", type="string", example="UNION"),
+ *         @OA\Property(property="name", type="string", example="조합비")
+ *     ))
+ * )
+ *
+ * @OA\Schema(
+ *     schema="PayrollSettingUpdateRequest",
+ *     type="object",
+ *     description="급여 설정 수정 요청",
+ *
+ *     @OA\Property(property="income_tax_rate", type="number", example=3.3, description="소득세율"),
+ *     @OA\Property(property="resident_tax_rate", type="number", example=10.0, description="주민세율"),
+ *     @OA\Property(property="health_insurance_rate", type="number", example=3.545, description="건강보험요율"),
+ *     @OA\Property(property="long_term_care_rate", type="number", example=12.95, description="장기요양보험요율"),
+ *     @OA\Property(property="pension_rate", type="number", example=4.5, description="국민연금요율"),
+ *     @OA\Property(property="employment_insurance_rate", type="number", example=0.9, description="고용보험요율"),
+ *     @OA\Property(property="pension_max_salary", type="number", example=5900000, description="국민연금 상한기준"),
+ *     @OA\Property(property="pension_min_salary", type="number", example=370000, description="국민연금 하한기준"),
+ *     @OA\Property(property="pay_day", type="integer", example=25, description="급여 지급일 (1-31)"),
+ *     @OA\Property(property="auto_calculate", type="boolean", example=true, description="자동계산 여부"),
+ *     @OA\Property(property="allowance_types", type="array", description="수당 유형 목록", @OA\Items(type="object")),
+ *     @OA\Property(property="deduction_types", type="array", description="공제 유형 목록", @OA\Items(type="object"))
+ * )
+ *
+ * @OA\Schema(
+ *     schema="Payslip",
+ *     type="object",
+ *     description="급여명세서",
+ *
+ *     @OA\Property(property="employee", type="object", description="직원 정보",
+ *         @OA\Property(property="id", type="integer", example=10),
+ *         @OA\Property(property="name", type="string", example="홍길동"),
+ *         @OA\Property(property="employee_number", type="string", example="EMP001"),
+ *         @OA\Property(property="department", type="string", example="개발팀"),
+ *         @OA\Property(property="position", type="string", example="과장")
+ *     ),
+ *     @OA\Property(property="period", type="string", example="2024년 12월", description="급여 기간"),
+ *     @OA\Property(property="pay_date", type="string", format="date", example="2024-12-25", description="지급일"),
+ *     @OA\Property(property="earnings", type="object", description="지급 내역",
+ *         @OA\Property(property="base_salary", type="number", example=3000000),
+ *         @OA\Property(property="overtime_pay", type="number", example=200000),
+ *         @OA\Property(property="bonus", type="number", example=500000),
+ *         @OA\Property(property="allowances", type="array", @OA\Items(type="object")),
+ *         @OA\Property(property="total", type="number", example=3800000)
+ *     ),
+ *     @OA\Property(property="deductions", type="object", description="공제 내역",
+ *         @OA\Property(property="income_tax", type="number", example=80000),
+ *         @OA\Property(property="resident_tax", type="number", example=8000),
+ *         @OA\Property(property="health_insurance", type="number", example=120000),
+ *         @OA\Property(property="pension", type="number", example=135000),
+ *         @OA\Property(property="employment_insurance", type="number", example=30400),
+ *         @OA\Property(property="others", type="array", @OA\Items(type="object")),
+ *         @OA\Property(property="total", type="number", example=383400)
+ *     ),
+ *     @OA\Property(property="net_salary", type="number", example=3416600, description="실수령액")
+ * )
+ */
+class PayrollApi
+{
+    /**
+     * @OA\Get(
+     *     path="/api/v1/payrolls",
+     *     tags={"Payrolls"},
+     *     summary="급여 목록 조회",
+     *     description="급여 목록을 페이지네이션하여 조회합니다.",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\Parameter(name="year", in="query", description="지급 연도", @OA\Schema(type="integer", example=2024)),
+     *     @OA\Parameter(name="month", in="query", description="지급 월", @OA\Schema(type="integer", example=12)),
+     *     @OA\Parameter(name="status", in="query", description="상태 필터", @OA\Schema(type="string", enum={"draft","confirmed","paid"})),
+     *     @OA\Parameter(name="user_id", in="query", description="직원 ID", @OA\Schema(type="integer")),
+     *     @OA\Parameter(name="search", in="query", description="검색어 (직원명)", @OA\Schema(type="string")),
+     *     @OA\Parameter(name="sort_by", in="query", description="정렬 기준", @OA\Schema(type="string", enum={"pay_year","pay_month","base_salary","net_salary","created_at"}, default="pay_year")),
+     *     @OA\Parameter(name="sort_dir", in="query", description="정렬 방향", @OA\Schema(type="string", enum={"asc","desc"}, default="desc")),
+     *     @OA\Parameter(ref="#/components/parameters/Page"),
+     *     @OA\Parameter(ref="#/components/parameters/Size"),
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="조회 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(
+     *
+     *                     @OA\Property(
+     *                         property="data",
+     *                         type="object",
+     *                         @OA\Property(property="current_page", type="integer", example=1),
+     *                         @OA\Property(property="data", type="array", @OA\Items(ref="#/components/schemas/Payroll")),
+     *                         @OA\Property(property="per_page", type="integer", example=20),
+     *                         @OA\Property(property="total", type="integer", example=50)
+     *                     )
+     *                 )
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function index() {}
+
+    /**
+     * @OA\Get(
+     *     path="/api/v1/payrolls/summary",
+     *     tags={"Payrolls"},
+     *     summary="급여 현황 요약",
+     *     description="급여 상태별 건수와 금액을 조회합니다.",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\Parameter(name="year", in="query", description="지급 연도", @OA\Schema(type="integer", example=2024)),
+     *     @OA\Parameter(name="month", in="query", description="지급 월", @OA\Schema(type="integer", example=12)),
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="조회 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(@OA\Property(property="data", ref="#/components/schemas/PayrollSummary"))
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function summary() {}
+
+    /**
+     * @OA\Post(
+     *     path="/api/v1/payrolls",
+     *     tags={"Payrolls"},
+     *     summary="급여 생성",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\RequestBody(
+     *         required=true,
+     *
+     *         @OA\JsonContent(ref="#/components/schemas/PayrollStoreRequest")
+     *     ),
+     *
+     *     @OA\Response(
+     *         response=201,
+     *         description="생성 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(@OA\Property(property="data", ref="#/components/schemas/Payroll"))
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=400, description="잘못된 요청", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=409, description="해당 연월 급여 이미 존재", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function store() {}
+
+    /**
+     * @OA\Get(
+     *     path="/api/v1/payrolls/{id}",
+     *     tags={"Payrolls"},
+     *     summary="급여 상세 조회",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\Parameter(name="id", in="path", required=true, description="급여 ID", @OA\Schema(type="integer")),
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="조회 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(@OA\Property(property="data", ref="#/components/schemas/Payroll"))
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=404, description="급여를 찾을 수 없음", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function show() {}
+
+    /**
+     * @OA\Put(
+     *     path="/api/v1/payrolls/{id}",
+     *     tags={"Payrolls"},
+     *     summary="급여 수정",
+     *     description="작성중 상태의 급여만 수정할 수 있습니다.",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\Parameter(name="id", in="path", required=true, description="급여 ID", @OA\Schema(type="integer")),
+     *
+     *     @OA\RequestBody(
+     *         required=true,
+     *
+     *         @OA\JsonContent(ref="#/components/schemas/PayrollUpdateRequest")
+     *     ),
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="수정 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(@OA\Property(property="data", ref="#/components/schemas/Payroll"))
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=400, description="수정 불가 상태", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=404, description="급여를 찾을 수 없음", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function update() {}
+
+    /**
+     * @OA\Delete(
+     *     path="/api/v1/payrolls/{id}",
+     *     tags={"Payrolls"},
+     *     summary="급여 삭제",
+     *     description="작성중 상태의 급여만 삭제할 수 있습니다.",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\Parameter(name="id", in="path", required=true, description="급여 ID", @OA\Schema(type="integer")),
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="삭제 성공",
+     *
+     *         @OA\JsonContent(
+     *
+     *             @OA\Property(property="success", type="boolean", example=true),
+     *             @OA\Property(property="message", type="string", example="삭제 완료"),
+     *             @OA\Property(property="data", type="boolean", example=true)
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=400, description="삭제 불가 상태", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=404, description="급여를 찾을 수 없음", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function destroy() {}
+
+    /**
+     * @OA\Post(
+     *     path="/api/v1/payrolls/{id}/confirm",
+     *     tags={"Payrolls"},
+     *     summary="급여 확정",
+     *     description="작성중 상태의 급여를 확정합니다.",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\Parameter(name="id", in="path", required=true, description="급여 ID", @OA\Schema(type="integer")),
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="확정 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(@OA\Property(property="data", ref="#/components/schemas/Payroll"))
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=400, description="확정 불가 상태", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=404, description="급여를 찾을 수 없음", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function confirm() {}
+
+    /**
+     * @OA\Post(
+     *     path="/api/v1/payrolls/{id}/pay",
+     *     tags={"Payrolls"},
+     *     summary="급여 지급 처리",
+     *     description="확정된 급여를 지급 처리합니다. 출금 내역과 연결할 수 있습니다.",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\Parameter(name="id", in="path", required=true, description="급여 ID", @OA\Schema(type="integer")),
+     *
+     *     @OA\RequestBody(
+     *         required=false,
+     *
+     *         @OA\JsonContent(
+     *
+     *             @OA\Property(property="withdrawal_id", type="integer", example=123, description="출금 내역 ID (선택)")
+     *         )
+     *     ),
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="지급 처리 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(@OA\Property(property="data", ref="#/components/schemas/Payroll"))
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=400, description="지급 불가 상태 또는 출금 내역 오류", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=404, description="급여를 찾을 수 없음", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function pay() {}
+
+    /**
+     * @OA\Post(
+     *     path="/api/v1/payrolls/bulk-confirm",
+     *     tags={"Payrolls"},
+     *     summary="급여 일괄 확정",
+     *     description="지정 기간의 작성중 급여를 일괄 확정합니다.",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\RequestBody(
+     *         required=true,
+     *
+     *         @OA\JsonContent(
+     *             required={"year", "month"},
+     *
+     *             @OA\Property(property="year", type="integer", example=2024, description="지급 연도"),
+     *             @OA\Property(property="month", type="integer", example=12, description="지급 월")
+     *         )
+     *     ),
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="일괄 확정 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(
+     *
+     *                     @OA\Property(property="data", type="object",
+     *                         @OA\Property(property="confirmed_count", type="integer", example=45, description="확정된 건수")
+     *                     )
+     *                 )
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function bulkConfirm() {}
+
+    /**
+     * @OA\Post(
+     *     path="/api/v1/payrolls/calculate",
+     *     tags={"Payrolls"},
+     *     summary="급여 일괄 계산",
+     *     description="지정 기간의 급여를 일괄 계산하여 생성합니다. 이미 존재하는 급여는 건너뜁니다.",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\RequestBody(
+     *         required=true,
+     *
+     *         @OA\JsonContent(ref="#/components/schemas/PayrollCalculateRequest")
+     *     ),
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="일괄 계산 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(
+     *
+     *                     @OA\Property(property="data", type="object",
+     *                         @OA\Property(property="created_count", type="integer", example=45, description="생성된 건수"),
+     *                         @OA\Property(property="skipped_count", type="integer", example=5, description="건너뛴 건수")
+     *                     )
+     *                 )
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function calculate() {}
+
+    /**
+     * @OA\Get(
+     *     path="/api/v1/payrolls/{id}/payslip",
+     *     tags={"Payrolls"},
+     *     summary="급여명세서 조회",
+     *     description="급여명세서 형식으로 급여 정보를 조회합니다.",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\Parameter(name="id", in="path", required=true, description="급여 ID", @OA\Schema(type="integer")),
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="조회 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(@OA\Property(property="data", ref="#/components/schemas/Payslip"))
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=404, description="급여를 찾을 수 없음", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function payslip() {}
+
+    /**
+     * @OA\Get(
+     *     path="/api/v1/settings/payroll",
+     *     tags={"Payrolls"},
+     *     summary="급여 설정 조회",
+     *     description="테넌트의 급여 설정을 조회합니다.",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="조회 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(@OA\Property(property="data", ref="#/components/schemas/PayrollSetting"))
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function getSettings() {}
+
+    /**
+     * @OA\Put(
+     *     path="/api/v1/settings/payroll",
+     *     tags={"Payrolls"},
+     *     summary="급여 설정 수정",
+     *     description="테넌트의 급여 설정을 수정합니다.",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\RequestBody(
+     *         required=true,
+     *
+     *         @OA\JsonContent(ref="#/components/schemas/PayrollSettingUpdateRequest")
+     *     ),
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="수정 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(@OA\Property(property="data", ref="#/components/schemas/PayrollSetting"))
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=400, description="잘못된 요청", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function updateSettings() {}
+}
diff --git a/database/migrations/2025_12_18_100001_create_payrolls_table.php b/database/migrations/2025_12_18_100001_create_payrolls_table.php
new file mode 100644
index 0000000..5cb5a2d
--- /dev/null
+++ b/database/migrations/2025_12_18_100001_create_payrolls_table.php
@@ -0,0 +1,71 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::create('payrolls', function (Blueprint $table) {
+            $table->id();
+            $table->foreignId('tenant_id')->constrained()->onDelete('cascade')->comment('테넌트 ID');
+            $table->foreignId('user_id')->constrained()->onDelete('cascade')->comment('사용자 ID');
+            $table->unsignedSmallInteger('pay_year')->comment('급여 연도');
+            $table->unsignedTinyInteger('pay_month')->comment('급여 월 (1-12)');
+
+            // 지급 항목
+            $table->decimal('base_salary', 15, 2)->default(0)->comment('기본급');
+            $table->decimal('overtime_pay', 15, 2)->default(0)->comment('연장근로수당');
+            $table->decimal('bonus', 15, 2)->default(0)->comment('상여금');
+            $table->json('allowances')->nullable()->comment('수당 상세 [{name, amount}]');
+            $table->decimal('gross_salary', 15, 2)->default(0)->comment('총지급액');
+
+            // 공제 항목
+            $table->decimal('income_tax', 15, 2)->default(0)->comment('소득세');
+            $table->decimal('resident_tax', 15, 2)->default(0)->comment('주민세');
+            $table->decimal('health_insurance', 15, 2)->default(0)->comment('건강보험');
+            $table->decimal('pension', 15, 2)->default(0)->comment('국민연금');
+            $table->decimal('employment_insurance', 15, 2)->default(0)->comment('고용보험');
+            $table->json('deductions')->nullable()->comment('공제 상세 [{name, amount}]');
+            $table->decimal('total_deductions', 15, 2)->default(0)->comment('총공제액');
+
+            // 실수령액
+            $table->decimal('net_salary', 15, 2)->default(0)->comment('실수령액');
+
+            // 상태 관리
+            $table->string('status', 20)->default('draft')->comment('상태: draft/confirmed/paid');
+            $table->timestamp('confirmed_at')->nullable()->comment('확정일시');
+            $table->foreignId('confirmed_by')->nullable()->constrained('users')->nullOnDelete()->comment('확정자');
+            $table->timestamp('paid_at')->nullable()->comment('지급일시');
+            $table->foreignId('withdrawal_id')->nullable()->comment('출금 연결 ID');
+
+            // 비고
+            $table->text('note')->nullable()->comment('비고');
+
+            // 감사 컬럼
+            $table->foreignId('created_by')->nullable()->constrained('users')->nullOnDelete()->comment('생성자');
+            $table->foreignId('updated_by')->nullable()->constrained('users')->nullOnDelete()->comment('수정자');
+            $table->foreignId('deleted_by')->nullable()->constrained('users')->nullOnDelete()->comment('삭제자');
+            $table->softDeletes();
+            $table->timestamps();
+
+            // 인덱스
+            $table->unique(['tenant_id', 'user_id', 'pay_year', 'pay_month'], 'uk_tenant_user_month');
+            $table->index(['tenant_id', 'pay_year', 'pay_month'], 'idx_tenant_month');
+            $table->index(['tenant_id', 'status'], 'idx_tenant_status');
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::dropIfExists('payrolls');
+    }
+};
diff --git a/database/migrations/2025_12_18_100002_create_payroll_settings_table.php b/database/migrations/2025_12_18_100002_create_payroll_settings_table.php
new file mode 100644
index 0000000..4ea94b7
--- /dev/null
+++ b/database/migrations/2025_12_18_100002_create_payroll_settings_table.php
@@ -0,0 +1,53 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::create('payroll_settings', function (Blueprint $table) {
+            $table->id();
+            $table->foreignId('tenant_id')->unique()->constrained()->onDelete('cascade')->comment('테넌트 ID');
+
+            // 세율 설정 (%)
+            $table->decimal('income_tax_rate', 5, 2)->default(0)->comment('소득세율 (%)');
+            $table->decimal('resident_tax_rate', 5, 2)->default(10)->comment('주민세율 (소득세의 %)');
+
+            // 4대보험 요율 (%)
+            $table->decimal('health_insurance_rate', 5, 3)->default(3.545)->comment('건강보험료율 (%)');
+            $table->decimal('long_term_care_rate', 5, 3)->default(0.9082)->comment('장기요양보험료율 (건강보험의 %)');
+            $table->decimal('pension_rate', 5, 3)->default(4.5)->comment('국민연금 요율 (%)');
+            $table->decimal('employment_insurance_rate', 5, 3)->default(0.9)->comment('고용보험 요율 (%)');
+
+            // 기준금액
+            $table->decimal('pension_max_salary', 15, 2)->default(5900000)->comment('국민연금 기준소득월액 상한');
+            $table->decimal('pension_min_salary', 15, 2)->default(370000)->comment('국민연금 기준소득월액 하한');
+
+            // 기타 설정
+            $table->unsignedTinyInteger('pay_day')->default(25)->comment('급여 지급일');
+            $table->boolean('auto_calculate')->default(false)->comment('자동 계산 여부');
+
+            // 수당 설정
+            $table->json('allowance_types')->nullable()->comment('수당 유형 [{code, name, is_taxable}]');
+
+            // 공제 설정
+            $table->json('deduction_types')->nullable()->comment('공제 유형 [{code, name}]');
+
+            $table->timestamps();
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::dropIfExists('payroll_settings');
+    }
+};
diff --git a/lang/ko/error.php b/lang/ko/error.php
index 24d555a..269235c 100644
--- a/lang/ko/error.php
+++ b/lang/ko/error.php
@@ -215,4 +215,17 @@
         'invalid_longitude' => '경도는 -180 ~ 180 사이여야 합니다.',
         'has_dependencies' => '연관된 데이터가 있어 삭제할 수 없습니다.',
     ],
+
+    // 급여 관리 관련
+    'payroll' => [
+        'not_found' => '급여 정보를 찾을 수 없습니다.',
+        'already_exists' => '해당 연월에 이미 급여가 등록되어 있습니다.',
+        'not_editable' => '작성중 상태의 급여만 수정할 수 있습니다.',
+        'not_deletable' => '작성중 상태의 급여만 삭제할 수 있습니다.',
+        'not_confirmable' => '작성중 상태의 급여만 확정할 수 있습니다.',
+        'not_payable' => '확정된 급여만 지급 처리할 수 있습니다.',
+        'invalid_withdrawal' => '유효하지 않은 출금 내역입니다.',
+        'user_not_found' => '직원 정보를 찾을 수 없습니다.',
+        'no_base_salary' => '기본급이 설정되지 않았습니다.',
+    ],
 ];
diff --git a/lang/ko/message.php b/lang/ko/message.php
index 58090ab..c9e0dff 100644
--- a/lang/ko/message.php
+++ b/lang/ko/message.php
@@ -269,4 +269,23 @@
         'withdrawal' => '출금',
         'purchase' => '매입',
     ],
+
+    // 급여 관리
+    'payroll' => [
+        'fetched' => '급여를 조회했습니다.',
+        'created' => '급여가 등록되었습니다.',
+        'updated' => '급여가 수정되었습니다.',
+        'deleted' => '급여가 삭제되었습니다.',
+        'confirmed' => '급여가 확정되었습니다.',
+        'paid' => '급여가 지급 처리되었습니다.',
+        'bulk_confirmed' => '급여가 일괄 확정되었습니다.',
+        'calculated' => '급여가 일괄 계산되었습니다.',
+        'payslip_fetched' => '급여명세서를 조회했습니다.',
+    ],
+
+    // 급여 설정 관리
+    'payroll_setting' => [
+        'fetched' => '급여 설정을 조회했습니다.',
+        'updated' => '급여 설정이 수정되었습니다.',
+    ],
 ];
diff --git a/lang/ko/validation.php b/lang/ko/validation.php
index 546f696..58e9580 100644
--- a/lang/ko/validation.php
+++ b/lang/ko/validation.php
@@ -182,6 +182,37 @@
         'sort_order' => '정렬 순서',
         'parent_id' => '상위 항목',
         'tenant_id' => '테넌트',
+
+        // 급여 관련
+        'pay_year' => '지급 연도',
+        'pay_month' => '지급 월',
+        'base_salary' => '기본급',
+        'overtime_pay' => '연장근무수당',
+        'bonus' => '상여금',
+        'allowances' => '수당 목록',
+        'income_tax' => '소득세',
+        'resident_tax' => '주민세',
+        'health_insurance' => '건강보험료',
+        'pension' => '국민연금',
+        'employment_insurance' => '고용보험료',
+        'deductions' => '공제 목록',
+        'note' => '비고',
+        'withdrawal_id' => '출금 내역',
+        'user_ids' => '직원 목록',
+
+        // 급여 설정 관련
+        'income_tax_rate' => '소득세율',
+        'resident_tax_rate' => '주민세율',
+        'health_insurance_rate' => '건강보험요율',
+        'long_term_care_rate' => '장기요양보험요율',
+        'pension_rate' => '국민연금요율',
+        'employment_insurance_rate' => '고용보험요율',
+        'pension_max_salary' => '국민연금 상한기준',
+        'pension_min_salary' => '국민연금 하한기준',
+        'pay_day' => '급여 지급일',
+        'auto_calculate' => '자동계산 여부',
+        'allowance_types' => '수당 유형',
+        'deduction_types' => '공제 유형',
     ],
 
 ];
diff --git a/routes/api.php b/routes/api.php
index 79b65a7..d5eb447 100644
--- a/routes/api.php
+++ b/routes/api.php
@@ -71,6 +71,7 @@
 use App\Http\Controllers\Api\V1\UserRoleController;
 use App\Http\Controllers\Api\V1\WithdrawalController;
 use App\Http\Controllers\Api\V1\WorkSettingController;
+use App\Http\Controllers\Api\V1\PayrollController;
 use Illuminate\Support\Facades\Route;
 
 // V1 초기 개발
@@ -366,6 +367,21 @@
             Route::delete('/{id}', [WithdrawalController::class, 'destroy'])->whereNumber('id')->name('v1.withdrawals.destroy');
         });
 
+        // Payroll API (급여 관리)
+        Route::prefix('payrolls')->group(function () {
+            Route::get('', [PayrollController::class, 'index'])->name('v1.payrolls.index');
+            Route::post('', [PayrollController::class, 'store'])->name('v1.payrolls.store');
+            Route::get('/summary', [PayrollController::class, 'summary'])->name('v1.payrolls.summary');
+            Route::post('/calculate', [PayrollController::class, 'calculate'])->name('v1.payrolls.calculate');
+            Route::post('/bulk-confirm', [PayrollController::class, 'bulkConfirm'])->name('v1.payrolls.bulk-confirm');
+            Route::get('/{id}', [PayrollController::class, 'show'])->whereNumber('id')->name('v1.payrolls.show');
+            Route::put('/{id}', [PayrollController::class, 'update'])->whereNumber('id')->name('v1.payrolls.update');
+            Route::delete('/{id}', [PayrollController::class, 'destroy'])->whereNumber('id')->name('v1.payrolls.destroy');
+            Route::post('/{id}/confirm', [PayrollController::class, 'confirm'])->whereNumber('id')->name('v1.payrolls.confirm');
+            Route::post('/{id}/pay', [PayrollController::class, 'pay'])->whereNumber('id')->name('v1.payrolls.pay');
+            Route::get('/{id}/payslip', [PayrollController::class, 'payslip'])->whereNumber('id')->name('v1.payrolls.payslip');
+        });
+
         // Sale API (매출 관리)
         Route::prefix('sales')->group(function () {
             Route::get('', [SaleController::class, 'index'])->name('v1.sales.index');
@@ -414,6 +430,10 @@
             Route::get('/attendance', [WorkSettingController::class, 'showAttendanceSetting'])->name('v1.settings.attendance.show');
             Route::put('/attendance', [WorkSettingController::class, 'updateAttendanceSetting'])->name('v1.settings.attendance.update');
 
+            // 급여 설정
+            Route::get('/payroll', [PayrollController::class, 'getSettings'])->name('v1.settings.payroll.show');
+            Route::put('/payroll', [PayrollController::class, 'updateSettings'])->name('v1.settings.payroll.update');
+
             // 테넌트 필드 설정 (기존 fields에서 이동)
             Route::get('/fields', [TenantFieldSettingController::class, 'index'])->name('v1.settings.fields.index');        // 필드 설정 목록(전역+테넌트 병합 효과값)
             Route::put('/fields/bulk', [TenantFieldSettingController::class, 'bulkUpsert'])->name('v1.settings.fields.bulk');    // 필드 설정 대량 저장(트랜잭션 처리)