diff --git a/app/Http/Controllers/Api/Admin/HR/PayrollController.php b/app/Http/Controllers/Api/Admin/HR/PayrollController.php
index dfdbc267..5d9a7e03 100644
--- a/app/Http/Controllers/Api/Admin/HR/PayrollController.php
+++ b/app/Http/Controllers/Api/Admin/HR/PayrollController.php
@@ -271,6 +271,45 @@ public function pay(Request $request, int $id): JsonResponse
         }
     }
 
+    /**
+     * 전월 급여 복사 등록
+     */
+    public function copyFromPrevious(Request $request): JsonResponse
+    {
+        $validated = $request->validate([
+            'pay_year' => 'required|integer|min:2020|max:2100',
+            'pay_month' => 'required|integer|min:1|max:12',
+        ]);
+
+        try {
+            $result = $this->payrollService->copyFromPreviousMonth($validated['pay_year'], $validated['pay_month']);
+
+            if (! empty($result['no_previous'])) {
+                $prevYear = $validated['pay_month'] === 1 ? $validated['pay_year'] - 1 : $validated['pay_year'];
+                $prevMonth = $validated['pay_month'] === 1 ? 12 : $validated['pay_month'] - 1;
+
+                return response()->json([
+                    'success' => false,
+                    'message' => "{$prevYear}년 {$prevMonth}월 급여 데이터가 없습니다.",
+                ], 422);
+            }
+
+            return response()->json([
+                'success' => true,
+                'message' => "전월 복사 완료: {$result['created']}건 생성, {$result['skipped']}건 건너뜀 (이미 존재).",
+                'data' => $result,
+            ]);
+        } catch (\Throwable $e) {
+            report($e);
+
+            return response()->json([
+                'success' => false,
+                'message' => '전월 복사 중 오류가 발생했습니다.',
+                'error' => config('app.debug') ? $e->getMessage() : null,
+            ], 500);
+        }
+    }
+
     /**
      * 일괄 생성
      */
diff --git a/app/Services/HR/PayrollService.php b/app/Services/HR/PayrollService.php
index 8bdec39f..1fc5b300 100644
--- a/app/Services/HR/PayrollService.php
+++ b/app/Services/HR/PayrollService.php
@@ -302,6 +302,74 @@ public function payPayroll(int $id): ?Payroll
         return $payroll->fresh(['user']);
     }
 
+    /**
+     * 전월 급여 복사 등록
+     */
+    public function copyFromPreviousMonth(int $year, int $month): array
+    {
+        $tenantId = session('selected_tenant_id', 1);
+
+        // 전월 계산 (1월 → 전년 12월)
+        $prevYear = $month === 1 ? $year - 1 : $year;
+        $prevMonth = $month === 1 ? 12 : $month - 1;
+
+        $previousPayrolls = Payroll::query()
+            ->forTenant($tenantId)
+            ->forPeriod($prevYear, $prevMonth)
+            ->get();
+
+        if ($previousPayrolls->isEmpty()) {
+            return ['created' => 0, 'skipped' => 0, 'no_previous' => true];
+        }
+
+        $created = 0;
+        $skipped = 0;
+
+        DB::transaction(function () use ($previousPayrolls, $tenantId, $year, $month, &$created, &$skipped) {
+            foreach ($previousPayrolls as $prev) {
+                $exists = Payroll::query()
+                    ->where('tenant_id', $tenantId)
+                    ->where('user_id', $prev->user_id)
+                    ->forPeriod($year, $month)
+                    ->exists();
+
+                if ($exists) {
+                    $skipped++;
+
+                    continue;
+                }
+
+                Payroll::create([
+                    'tenant_id' => $tenantId,
+                    'user_id' => $prev->user_id,
+                    'pay_year' => $year,
+                    'pay_month' => $month,
+                    'base_salary' => $prev->base_salary,
+                    'overtime_pay' => $prev->overtime_pay,
+                    'bonus' => $prev->bonus,
+                    'allowances' => $prev->allowances,
+                    'gross_salary' => $prev->gross_salary,
+                    'income_tax' => $prev->income_tax,
+                    'resident_tax' => $prev->resident_tax,
+                    'health_insurance' => $prev->health_insurance,
+                    'long_term_care' => $prev->long_term_care,
+                    'pension' => $prev->pension,
+                    'employment_insurance' => $prev->employment_insurance,
+                    'deductions' => $prev->deductions,
+                    'total_deductions' => $prev->total_deductions,
+                    'net_salary' => $prev->net_salary,
+                    'status' => 'draft',
+                    'created_by' => auth()->id(),
+                    'updated_by' => auth()->id(),
+                ]);
+
+                $created++;
+            }
+        });
+
+        return ['created' => $created, 'skipped' => $skipped];
+    }
+
     /**
      * 일괄 생성 (재직 사원 전체)
      */
diff --git a/resources/views/hr/payrolls/index.blade.php b/resources/views/hr/payrolls/index.blade.php
index a4c14a75..6fb3f9ab 100644
--- a/resources/views/hr/payrolls/index.blade.php
+++ b/resources/views/hr/payrolls/index.blade.php
@@ -36,6 +36,13 @@ class="inline-flex items-center gap-2 px-4 py-2 bg-purple-600 hover:bg-purple-70
                 </svg>
                 일괄 생성
             </button>
+            <button type="button" onclick="copyFromPreviousMonth()"
+                    class="inline-flex items-center gap-2 px-4 py-2 bg-amber-600 hover:bg-amber-700 text-white text-sm font-medium rounded-lg transition-colors">
+                <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="M8 7v8a2 2 0 002 2h6M8 7V5a2 2 0 012-2h4.586a1 1 0 01.707.293l4.414 4.414a1 1 0 01.293.707V15a2 2 0 01-2 2h-2M8 7H6a2 2 0 00-2 2v10a2 2 0 002 2h8a2 2 0 002-2v-2"/>
+                </svg>
+                전월 복사
+            </button>
             <button type="button" onclick="exportPayrolls()"
                     class="inline-flex items-center gap-2 px-4 py-2 bg-emerald-600 hover:bg-emerald-700 text-white text-sm font-medium rounded-lg transition-colors">
                 <svg class="w-4 h-4" fill="none" stroke="currentColor" viewBox="0 0 24 24">
@@ -940,6 +947,38 @@ function bulkGeneratePayrolls() {
         });
     }
 
+    // ===== 전월 복사 =====
+    function copyFromPreviousMonth() {
+        const year = document.getElementById('payrollYear').value;
+        const month = document.getElementById('payrollMonth').value;
+
+        if (!confirm(`${year}년 ${month}월 급여를 전월 데이터로 복사 등록하시겠습니까?`)) return;
+
+        fetch('{{ route("api.admin.hr.payrolls.copy-from-previous") }}', {
+            method: 'POST',
+            headers: {
+                'Content-Type': 'application/json',
+                'X-CSRF-TOKEN': '{{ csrf_token() }}',
+                'Accept': 'application/json',
+            },
+            body: JSON.stringify({ pay_year: parseInt(year), pay_month: parseInt(month) }),
+        })
+        .then(r => r.json())
+        .then(result => {
+            if (result.success) {
+                showToast(result.message, 'success');
+                refreshPayrollTable();
+                refreshStats();
+            } else {
+                showToast(result.message, 'error');
+            }
+        })
+        .catch(err => {
+            console.error(err);
+            showToast('전월 복사 중 오류가 발생했습니다.', 'error');
+        });
+    }
+
     // ===== 급여 상세 모달 =====
     function openPayrollDetail(id, data) {
         let html = '<div class="space-y-4">';
diff --git a/routes/api.php b/routes/api.php
index 0bf0bfd9..15ba42f0 100644
--- a/routes/api.php
+++ b/routes/api.php
@@ -1120,6 +1120,7 @@
     Route::get('/stats', [\App\Http\Controllers\Api\Admin\HR\PayrollController::class, 'stats'])->name('stats');
     Route::get('/export', [\App\Http\Controllers\Api\Admin\HR\PayrollController::class, 'export'])->name('export');
     Route::post('/bulk-generate', [\App\Http\Controllers\Api\Admin\HR\PayrollController::class, 'bulkGenerate'])->name('bulk-generate');
+    Route::post('/copy-from-previous', [\App\Http\Controllers\Api\Admin\HR\PayrollController::class, 'copyFromPrevious'])->name('copy-from-previous');
     Route::post('/calculate', [\App\Http\Controllers\Api\Admin\HR\PayrollController::class, 'calculate'])->name('calculate');
     Route::get('/', [\App\Http\Controllers\Api\Admin\HR\PayrollController::class, 'index'])->name('index');
     Route::post('/', [\App\Http\Controllers\Api\Admin\HR\PayrollController::class, 'store'])->name('store');