diff --git a/app/Services/HR/PayrollService.php b/app/Services/HR/PayrollService.php
index 1fc5b300..67c04d5a 100644
--- a/app/Services/HR/PayrollService.php
+++ b/app/Services/HR/PayrollService.php
@@ -327,18 +327,24 @@ public function copyFromPreviousMonth(int $year, int $month): array
 
         DB::transaction(function () use ($previousPayrolls, $tenantId, $year, $month, &$created, &$skipped) {
             foreach ($previousPayrolls as $prev) {
-                $exists = Payroll::query()
+                // SoftDeletes 포함하여 유니크 제약 충돌 방지
+                $existing = Payroll::withTrashed()
                     ->where('tenant_id', $tenantId)
                     ->where('user_id', $prev->user_id)
                     ->forPeriod($year, $month)
-                    ->exists();
+                    ->first();
 
-                if ($exists) {
+                if ($existing && ! $existing->trashed()) {
                     $skipped++;
 
                     continue;
                 }
 
+                // soft-deleted 레코드가 있으면 삭제 후 재생성
+                if ($existing && $existing->trashed()) {
+                    $existing->forceDelete();
+                }
+
                 Payroll::create([
                     'tenant_id' => $tenantId,
                     'user_id' => $prev->user_id,
@@ -388,18 +394,24 @@ public function bulkGenerate(int $year, int $month): array
 
         DB::transaction(function () use ($employees, $tenantId, $year, $month, $settings, &$created, &$skipped) {
             foreach ($employees as $employee) {
-                $exists = Payroll::query()
+                // SoftDeletes 포함하여 유니크 제약 충돌 방지
+                $existing = Payroll::withTrashed()
                     ->where('tenant_id', $tenantId)
                     ->where('user_id', $employee->user_id)
                     ->forPeriod($year, $month)
-                    ->exists();
+                    ->first();
 
-                if ($exists) {
+                if ($existing && ! $existing->trashed()) {
                     $skipped++;
 
                     continue;
                 }
 
+                // soft-deleted 레코드가 있으면 삭제 후 재생성
+                if ($existing && $existing->trashed()) {
+                    $existing->forceDelete();
+                }
+
                 $annualSalary = $employee->getJsonExtraValue('salary', 0);
                 $baseSalary = $annualSalary > 0 ? round($annualSalary / 12) : 0;