diff --git a/app/Http/Controllers/Api/Admin/HR/PayrollController.php b/app/Http/Controllers/Api/Admin/HR/PayrollController.php
index 51aac929..123eedfc 100644
--- a/app/Http/Controllers/Api/Admin/HR/PayrollController.php
+++ b/app/Http/Controllers/Api/Admin/HR/PayrollController.php
@@ -278,6 +278,41 @@ public function confirm(Request $request, int $id): JsonResponse
         }
     }
 
+    /**
+     * 급여 확정 취소
+     */
+    public function unconfirm(Request $request, int $id): JsonResponse
+    {
+        if ($denied = $this->checkPayrollAccess()) {
+            return $denied;
+        }
+
+        try {
+            $payroll = $this->payrollService->unconfirmPayroll($id);
+
+            if (! $payroll) {
+                return response()->json([
+                    'success' => false,
+                    'message' => '급여 확정을 취소할 수 없습니다.',
+                ], 404);
+            }
+
+            return response()->json([
+                'success' => true,
+                'message' => '급여 확정이 취소되었습니다.',
+                'data' => $payroll,
+            ]);
+        } catch (\Throwable $e) {
+            report($e);
+
+            return response()->json([
+                'success' => false,
+                'message' => '급여 확정 취소 중 오류가 발생했습니다.',
+                'error' => config('app.debug') ? $e->getMessage() : null,
+            ], 500);
+        }
+    }
+
     /**
      * 급여 지급 처리
      */
diff --git a/app/Models/HR/Payroll.php b/app/Models/HR/Payroll.php
index 59f2445f..78ca3359 100644
--- a/app/Models/HR/Payroll.php
+++ b/app/Models/HR/Payroll.php
@@ -141,6 +141,11 @@ public function isConfirmable(): bool
         return $this->status === self::STATUS_DRAFT;
     }
 
+    public function isUnconfirmable(): bool
+    {
+        return $this->status === self::STATUS_CONFIRMED;
+    }
+
     public function isPayable(): bool
     {
         return $this->status === self::STATUS_CONFIRMED;
diff --git a/app/Services/HR/PayrollService.php b/app/Services/HR/PayrollService.php
index 67c04d5a..813179d0 100644
--- a/app/Services/HR/PayrollService.php
+++ b/app/Services/HR/PayrollService.php
@@ -278,6 +278,31 @@ public function confirmPayroll(int $id): ?Payroll
         return $payroll->fresh(['user']);
     }
 
+    /**
+     * 급여 확정 취소 (confirmed → draft)
+     */
+    public function unconfirmPayroll(int $id): ?Payroll
+    {
+        $tenantId = session('selected_tenant_id', 1);
+
+        $payroll = Payroll::query()
+            ->forTenant($tenantId)
+            ->find($id);
+
+        if (! $payroll || ! $payroll->isUnconfirmable()) {
+            return null;
+        }
+
+        $payroll->update([
+            'status' => Payroll::STATUS_DRAFT,
+            'confirmed_at' => null,
+            'confirmed_by' => null,
+            'updated_by' => auth()->id(),
+        ]);
+
+        return $payroll->fresh(['user']);
+    }
+
     /**
      * 급여 지급 처리
      */
diff --git a/resources/views/hr/payrolls/index.blade.php b/resources/views/hr/payrolls/index.blade.php
index c71aa30c..2c5b44b9 100644
--- a/resources/views/hr/payrolls/index.blade.php
+++ b/resources/views/hr/payrolls/index.blade.php
@@ -888,6 +888,33 @@ function confirmPayroll(id) {
         });
     }
 
+    // ===== 급여 확정 취소 =====
+    function unconfirmPayroll(id) {
+        if (!confirm('이 급여의 확정을 취소하시겠습니까? 작성중 상태로 되돌아갑니다.')) return;
+
+        fetch('{{ url("/api/admin/hr/payrolls") }}/' + id + '/unconfirm', {
+            method: 'POST',
+            headers: {
+                'X-CSRF-TOKEN': '{{ csrf_token() }}',
+                'Accept': 'application/json',
+            },
+        })
+        .then(r => r.json())
+        .then(result => {
+            if (result.success) {
+                refreshTable();
+                refreshStats();
+                showToast(result.message, 'success');
+            } else {
+                showToast(result.message, 'error');
+            }
+        })
+        .catch(err => {
+            console.error(err);
+            showToast('확정 취소 중 오류가 발생했습니다.', 'error');
+        });
+    }
+
     // ===== 급여 지급 =====
     function payPayroll(id) {
         if (!confirm('이 급여를 지급 처리하시겠습니까?')) return;
diff --git a/resources/views/hr/payrolls/partials/table.blade.php b/resources/views/hr/payrolls/partials/table.blade.php
index a96f3165..a75b4d92 100644
--- a/resources/views/hr/payrolls/partials/table.blade.php
+++ b/resources/views/hr/payrolls/partials/table.blade.php
@@ -121,6 +121,15 @@
                         </button>
                         @endif
 
+                        {{-- 확정 취소 (confirmed만) --}}
+                        @if($payroll->isUnconfirmable())
+                        <button type="button" onclick="unconfirmPayroll({{ $payroll->id }})" class="p-1 text-orange-600 hover:text-orange-800" title="확정 취소">
+                            <svg class="w-4 h-4" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                                <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M3 10h10a8 8 0 018 8v2M3 10l6 6m-6-6l6-6"/>
+                            </svg>
+                        </button>
+                        @endif
+
                         {{-- 지급 (confirmed만) --}}
                         @if($payroll->isPayable())
                         <button type="button" onclick="payPayroll({{ $payroll->id }})" class="p-1 text-emerald-600 hover:text-emerald-800" title="지급처리">
diff --git a/routes/api.php b/routes/api.php
index 58d04416..86d03ad3 100644
--- a/routes/api.php
+++ b/routes/api.php
@@ -1127,6 +1127,7 @@
     Route::put('/{id}', [\App\Http\Controllers\Api\Admin\HR\PayrollController::class, 'update'])->name('update');
     Route::delete('/{id}', [\App\Http\Controllers\Api\Admin\HR\PayrollController::class, 'destroy'])->name('destroy');
     Route::post('/{id}/confirm', [\App\Http\Controllers\Api\Admin\HR\PayrollController::class, 'confirm'])->name('confirm');
+    Route::post('/{id}/unconfirm', [\App\Http\Controllers\Api\Admin\HR\PayrollController::class, 'unconfirm'])->name('unconfirm');
     Route::post('/{id}/pay', [\App\Http\Controllers\Api\Admin\HR\PayrollController::class, 'pay'])->name('pay');
 });