diff --git a/app/Http/Controllers/Api/Admin/HR/AttendanceController.php b/app/Http/Controllers/Api/Admin/HR/AttendanceController.php
new file mode 100644
index 00000000..3ba9314d
--- /dev/null
+++ b/app/Http/Controllers/Api/Admin/HR/AttendanceController.php
@@ -0,0 +1,168 @@
+<?php
+
+namespace App\Http\Controllers\Api\Admin\HR;
+
+use App\Http\Controllers\Controller;
+use App\Services\HR\AttendanceService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+use Illuminate\Http\Response;
+
+class AttendanceController extends Controller
+{
+    public function __construct(
+        private AttendanceService $attendanceService
+    ) {}
+
+    /**
+     * 근태 목록 조회 (HTMX → HTML / 일반 → JSON)
+     */
+    public function index(Request $request): JsonResponse|Response
+    {
+        $attendances = $this->attendanceService->getAttendances(
+            $request->all(),
+            $request->integer('per_page', 20)
+        );
+
+        if ($request->header('HX-Request')) {
+            return response(view('hr.attendances.partials.table', compact('attendances')));
+        }
+
+        return response()->json([
+            'success' => true,
+            'data' => $attendances->items(),
+            'meta' => [
+                'current_page' => $attendances->currentPage(),
+                'last_page' => $attendances->lastPage(),
+                'per_page' => $attendances->perPage(),
+                'total' => $attendances->total(),
+            ],
+        ]);
+    }
+
+    /**
+     * 월간 통계
+     */
+    public function stats(Request $request): JsonResponse
+    {
+        $stats = $this->attendanceService->getMonthlyStats(
+            $request->integer('year') ?: null,
+            $request->integer('month') ?: null
+        );
+
+        return response()->json([
+            'success' => true,
+            'data' => $stats,
+        ]);
+    }
+
+    /**
+     * 근태 등록
+     */
+    public function store(Request $request): JsonResponse
+    {
+        $validated = $request->validate([
+            'user_id' => 'required|integer|exists:users,id',
+            'base_date' => 'required|date',
+            'status' => 'required|string|in:onTime,late,absent,vacation,businessTrip,fieldWork,overtime,remote',
+            'check_in' => 'nullable|date_format:H:i',
+            'check_out' => 'nullable|date_format:H:i',
+            'remarks' => 'nullable|string|max:500',
+        ]);
+
+        try {
+            $attendance = $this->attendanceService->storeAttendance($validated);
+
+            return response()->json([
+                'success' => true,
+                'message' => '근태가 등록되었습니다.',
+                'data' => $attendance,
+            ], 201);
+        } catch (\Throwable $e) {
+            report($e);
+
+            return response()->json([
+                'success' => false,
+                'message' => '근태 등록 중 오류가 발생했습니다.',
+                'error' => config('app.debug') ? $e->getMessage() : null,
+            ], 500);
+        }
+    }
+
+    /**
+     * 근태 수정
+     */
+    public function update(Request $request, int $id): JsonResponse
+    {
+        $validated = $request->validate([
+            'status' => 'sometimes|required|string|in:onTime,late,absent,vacation,businessTrip,fieldWork,overtime,remote',
+            'check_in' => 'nullable|date_format:H:i',
+            'check_out' => 'nullable|date_format:H:i',
+            'remarks' => 'nullable|string|max:500',
+        ]);
+
+        try {
+            $attendance = $this->attendanceService->updateAttendance($id, $validated);
+
+            if (! $attendance) {
+                return response()->json([
+                    'success' => false,
+                    'message' => '근태 정보를 찾을 수 없습니다.',
+                ], 404);
+            }
+
+            return response()->json([
+                'success' => true,
+                'message' => '근태가 수정되었습니다.',
+                'data' => $attendance,
+            ]);
+        } catch (\Throwable $e) {
+            report($e);
+
+            return response()->json([
+                'success' => false,
+                'message' => '근태 수정 중 오류가 발생했습니다.',
+                'error' => config('app.debug') ? $e->getMessage() : null,
+            ], 500);
+        }
+    }
+
+    /**
+     * 근태 삭제
+     */
+    public function destroy(Request $request, int $id): JsonResponse|Response
+    {
+        try {
+            $result = $this->attendanceService->deleteAttendance($id);
+
+            if (! $result) {
+                return response()->json([
+                    'success' => false,
+                    'message' => '근태 정보를 찾을 수 없습니다.',
+                ], 404);
+            }
+
+            if ($request->header('HX-Request')) {
+                $attendances = $this->attendanceService->getAttendances(
+                    $request->all(),
+                    $request->integer('per_page', 20)
+                );
+
+                return response(view('hr.attendances.partials.table', compact('attendances')));
+            }
+
+            return response()->json([
+                'success' => true,
+                'message' => '근태가 삭제되었습니다.',
+            ]);
+        } catch (\Throwable $e) {
+            report($e);
+
+            return response()->json([
+                'success' => false,
+                'message' => '근태 삭제 중 오류가 발생했습니다.',
+                'error' => config('app.debug') ? $e->getMessage() : null,
+            ], 500);
+        }
+    }
+}
diff --git a/app/Http/Controllers/HR/AttendanceController.php b/app/Http/Controllers/HR/AttendanceController.php
new file mode 100644
index 00000000..dfb7fd37
--- /dev/null
+++ b/app/Http/Controllers/HR/AttendanceController.php
@@ -0,0 +1,33 @@
+<?php
+
+namespace App\Http\Controllers\HR;
+
+use App\Http\Controllers\Controller;
+use App\Models\HR\Attendance;
+use App\Services\HR\AttendanceService;
+use Illuminate\Contracts\View\View;
+
+class AttendanceController extends Controller
+{
+    public function __construct(
+        private AttendanceService $attendanceService
+    ) {}
+
+    /**
+     * 근태현황 목록 페이지
+     */
+    public function index(): View
+    {
+        $stats = $this->attendanceService->getMonthlyStats();
+        $departments = $this->attendanceService->getDepartments();
+        $employees = $this->attendanceService->getActiveEmployees();
+        $statusMap = Attendance::STATUS_MAP;
+
+        return view('hr.attendances.index', [
+            'stats' => $stats,
+            'departments' => $departments,
+            'employees' => $employees,
+            'statusMap' => $statusMap,
+        ]);
+    }
+}
diff --git a/app/Models/HR/Attendance.php b/app/Models/HR/Attendance.php
new file mode 100644
index 00000000..4ee20db5
--- /dev/null
+++ b/app/Models/HR/Attendance.php
@@ -0,0 +1,147 @@
+<?php
+
+namespace App\Models\HR;
+
+use App\Models\User;
+use App\Traits\ModelTrait;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class Attendance extends Model
+{
+    use ModelTrait, SoftDeletes;
+
+    protected $table = 'attendances';
+
+    protected $fillable = [
+        'tenant_id',
+        'user_id',
+        'base_date',
+        'status',
+        'json_details',
+        'remarks',
+        'created_by',
+        'updated_by',
+        'deleted_by',
+    ];
+
+    protected $casts = [
+        'json_details' => 'array',
+        'base_date' => 'date',
+        'tenant_id' => 'int',
+        'user_id' => 'int',
+    ];
+
+    protected $attributes = [
+        'status' => 'onTime',
+    ];
+
+    public const STATUS_MAP = [
+        'onTime' => '정시출근',
+        'late' => '지각',
+        'absent' => '결근',
+        'vacation' => '휴가',
+        'businessTrip' => '출장',
+        'fieldWork' => '외근',
+        'overtime' => '야근',
+        'remote' => '재택',
+    ];
+
+    public const STATUS_COLORS = [
+        'onTime' => 'emerald',
+        'late' => 'amber',
+        'absent' => 'red',
+        'vacation' => 'blue',
+        'businessTrip' => 'purple',
+        'fieldWork' => 'indigo',
+        'overtime' => 'orange',
+        'remote' => 'teal',
+    ];
+
+    // =========================================================================
+    // 관계 정의
+    // =========================================================================
+
+    public function user(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'user_id');
+    }
+
+    // =========================================================================
+    // Accessor
+    // =========================================================================
+
+    public function getCheckInAttribute(): ?string
+    {
+        $checkIns = $this->json_details['check_ins'] ?? [];
+
+        if (! empty($checkIns)) {
+            $times = array_filter(array_map(fn ($entry) => $entry['time'] ?? null, $checkIns));
+            if (! empty($times)) {
+                sort($times);
+
+                return $times[0];
+            }
+        }
+
+        return $this->json_details['check_in'] ?? null;
+    }
+
+    public function getCheckOutAttribute(): ?string
+    {
+        $checkOuts = $this->json_details['check_outs'] ?? [];
+
+        if (! empty($checkOuts)) {
+            $times = array_filter(array_map(fn ($entry) => $entry['time'] ?? null, $checkOuts));
+            if (! empty($times)) {
+                rsort($times);
+
+                return $times[0];
+            }
+        }
+
+        return $this->json_details['check_out'] ?? null;
+    }
+
+    public function getWorkMinutesAttribute(): ?int
+    {
+        return isset($this->json_details['work_minutes'])
+            ? (int) $this->json_details['work_minutes']
+            : null;
+    }
+
+    public function getStatusLabelAttribute(): string
+    {
+        return self::STATUS_MAP[$this->status] ?? $this->status;
+    }
+
+    public function getStatusColorAttribute(): string
+    {
+        return self::STATUS_COLORS[$this->status] ?? 'gray';
+    }
+
+    // =========================================================================
+    // 스코프
+    // =========================================================================
+
+    public function scopeForTenant($query, ?int $tenantId = null)
+    {
+        $tenantId = $tenantId ?? session('selected_tenant_id');
+        if ($tenantId) {
+            return $query->where($this->table.'.tenant_id', $tenantId);
+        }
+
+        return $query;
+    }
+
+    public function scopeOnDate($query, string $date)
+    {
+        return $query->whereDate('base_date', $date);
+    }
+
+    public function scopeBetweenDates($query, string $startDate, string $endDate)
+    {
+        return $query->whereBetween('base_date', [$startDate, $endDate]);
+    }
+}
diff --git a/app/Services/HR/AttendanceService.php b/app/Services/HR/AttendanceService.php
new file mode 100644
index 00000000..dd3d0d10
--- /dev/null
+++ b/app/Services/HR/AttendanceService.php
@@ -0,0 +1,226 @@
+<?php
+
+namespace App\Services\HR;
+
+use App\Models\HR\Attendance;
+use App\Models\HR\Employee;
+use App\Models\Tenants\Department;
+use Illuminate\Contracts\Pagination\LengthAwarePaginator;
+use Illuminate\Support\Facades\DB;
+
+class AttendanceService
+{
+    /**
+     * 근태 목록 조회 (페이지네이션)
+     */
+    public function getAttendances(array $filters = [], int $perPage = 20): LengthAwarePaginator
+    {
+        $tenantId = session('selected_tenant_id');
+
+        $query = Attendance::query()
+            ->with(['user', 'user.tenantProfiles' => fn ($q) => $q->where('tenant_id', $tenantId)])
+            ->forTenant($tenantId);
+
+        // 이름 검색
+        if (! empty($filters['q'])) {
+            $search = $filters['q'];
+            $query->whereHas('user', function ($q) use ($search) {
+                $q->where('name', 'like', "%{$search}%");
+            });
+        }
+
+        // 부서 필터
+        if (! empty($filters['department_id'])) {
+            $deptId = $filters['department_id'];
+            $query->whereHas('user.tenantProfiles', function ($q) use ($tenantId, $deptId) {
+                $q->where('tenant_id', $tenantId)->where('department_id', $deptId);
+            });
+        }
+
+        // 상태 필터
+        if (! empty($filters['status'])) {
+            $query->where('status', $filters['status']);
+        }
+
+        // 날짜 범위 필터
+        if (! empty($filters['date_from']) && ! empty($filters['date_to'])) {
+            $query->betweenDates($filters['date_from'], $filters['date_to']);
+        } elseif (! empty($filters['date_from'])) {
+            $query->whereDate('base_date', '>=', $filters['date_from']);
+        } elseif (! empty($filters['date_to'])) {
+            $query->whereDate('base_date', '<=', $filters['date_to']);
+        }
+
+        $query->orderBy('base_date', 'desc')
+            ->orderBy('created_at', 'desc');
+
+        return $query->paginate($perPage);
+    }
+
+    /**
+     * 월간 통계 (상태별 카운트)
+     */
+    public function getMonthlyStats(?int $year = null, ?int $month = null): array
+    {
+        $tenantId = session('selected_tenant_id');
+        $year = $year ?? now()->year;
+        $month = $month ?? now()->month;
+
+        $startDate = sprintf('%04d-%02d-01', $year, $month);
+        $endDate = now()->year == $year && now()->month == $month
+            ? now()->toDateString()
+            : sprintf('%04d-%02d-%02d', $year, $month, cal_days_in_month(CAL_GREGORIAN, $month, $year));
+
+        $counts = Attendance::query()
+            ->forTenant($tenantId)
+            ->betweenDates($startDate, $endDate)
+            ->select('status', DB::raw('COUNT(*) as cnt'))
+            ->groupBy('status')
+            ->pluck('cnt', 'status')
+            ->toArray();
+
+        return [
+            'onTime' => $counts['onTime'] ?? 0,
+            'late' => $counts['late'] ?? 0,
+            'absent' => $counts['absent'] ?? 0,
+            'vacation' => $counts['vacation'] ?? 0,
+            'etc' => ($counts['businessTrip'] ?? 0) + ($counts['fieldWork'] ?? 0) + ($counts['overtime'] ?? 0) + ($counts['remote'] ?? 0),
+            'year' => $year,
+            'month' => $month,
+        ];
+    }
+
+    /**
+     * 근태 등록 (Upsert: tenant_id + user_id + base_date)
+     */
+    public function storeAttendance(array $data): Attendance
+    {
+        $tenantId = session('selected_tenant_id');
+
+        return DB::transaction(function () use ($data, $tenantId) {
+            $jsonDetails = [];
+            if (! empty($data['check_in'])) {
+                $jsonDetails['check_in'] = $data['check_in'];
+            }
+            if (! empty($data['check_out'])) {
+                $jsonDetails['check_out'] = $data['check_out'];
+            }
+
+            $attendance = Attendance::updateOrCreate(
+                [
+                    'tenant_id' => $tenantId,
+                    'user_id' => $data['user_id'],
+                    'base_date' => $data['base_date'],
+                ],
+                [
+                    'status' => $data['status'] ?? 'onTime',
+                    'json_details' => ! empty($jsonDetails) ? $jsonDetails : null,
+                    'remarks' => $data['remarks'] ?? null,
+                    'created_by' => auth()->id(),
+                    'updated_by' => auth()->id(),
+                ]
+            );
+
+            return $attendance->load('user');
+        });
+    }
+
+    /**
+     * 근태 수정
+     */
+    public function updateAttendance(int $id, array $data): ?Attendance
+    {
+        $tenantId = session('selected_tenant_id');
+
+        $attendance = Attendance::query()
+            ->forTenant($tenantId)
+            ->find($id);
+
+        if (! $attendance) {
+            return null;
+        }
+
+        $updateData = [];
+
+        if (array_key_exists('status', $data)) {
+            $updateData['status'] = $data['status'];
+        }
+        if (array_key_exists('remarks', $data)) {
+            $updateData['remarks'] = $data['remarks'];
+        }
+
+        // json_details 업데이트
+        $jsonDetails = $attendance->json_details ?? [];
+        if (array_key_exists('check_in', $data)) {
+            if ($data['check_in']) {
+                $jsonDetails['check_in'] = $data['check_in'];
+            } else {
+                unset($jsonDetails['check_in']);
+            }
+        }
+        if (array_key_exists('check_out', $data)) {
+            if ($data['check_out']) {
+                $jsonDetails['check_out'] = $data['check_out'];
+            } else {
+                unset($jsonDetails['check_out']);
+            }
+        }
+        $updateData['json_details'] = ! empty($jsonDetails) ? $jsonDetails : null;
+        $updateData['updated_by'] = auth()->id();
+
+        $attendance->update($updateData);
+
+        return $attendance->fresh('user');
+    }
+
+    /**
+     * 근태 삭제
+     */
+    public function deleteAttendance(int $id): bool
+    {
+        $tenantId = session('selected_tenant_id');
+
+        $attendance = Attendance::query()
+            ->forTenant($tenantId)
+            ->find($id);
+
+        if (! $attendance) {
+            return false;
+        }
+
+        $attendance->update(['deleted_by' => auth()->id()]);
+        $attendance->delete();
+
+        return true;
+    }
+
+    /**
+     * 부서 목록 (드롭다운용)
+     */
+    public function getDepartments(): \Illuminate\Database\Eloquent\Collection
+    {
+        $tenantId = session('selected_tenant_id');
+
+        return Department::query()
+            ->where('is_active', true)
+            ->when($tenantId, fn ($q) => $q->where('tenant_id', $tenantId))
+            ->orderBy('sort_order')
+            ->orderBy('name')
+            ->get(['id', 'name', 'code']);
+    }
+
+    /**
+     * 활성 사원 목록 (드롭다운용)
+     */
+    public function getActiveEmployees(): \Illuminate\Database\Eloquent\Collection
+    {
+        $tenantId = session('selected_tenant_id');
+
+        return Employee::query()
+            ->with('user:id,name')
+            ->forTenant($tenantId)
+            ->activeEmployees()
+            ->orderBy('display_name')
+            ->get(['id', 'user_id', 'display_name', 'department_id']);
+    }
+}
diff --git a/resources/views/hr/attendances/index.blade.php b/resources/views/hr/attendances/index.blade.php
new file mode 100644
index 00000000..70f85390
--- /dev/null
+++ b/resources/views/hr/attendances/index.blade.php
@@ -0,0 +1,332 @@
+@extends('layouts.app')
+
+@section('title', '근태현황')
+
+@section('content')
+<div class="px-4 py-6">
+    {{-- 페이지 헤더 --}}
+    <div class="flex flex-col lg:flex-row lg:justify-between lg:items-center gap-4 mb-6">
+        <div>
+            <h1 class="text-2xl font-bold text-gray-800">근태현황</h1>
+            <p class="text-sm text-gray-500 mt-1">{{ $stats['year'] }}년 {{ $stats['month'] }}월 현재</p>
+        </div>
+        <div class="flex flex-wrap items-center gap-2 sm:gap-3">
+            <button type="button" onclick="openAttendanceModal()"
+                    class="inline-flex items-center gap-2 px-4 py-2 bg-blue-600 hover:bg-blue-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="M12 4v16m8-8H4"/>
+                </svg>
+                근태 등록
+            </button>
+        </div>
+    </div>
+
+    {{-- 통계 카드 --}}
+    <div class="grid gap-4 mb-6" style="grid-template-columns: repeat(auto-fit, minmax(140px, 1fr));">
+        <div class="bg-white rounded-lg shadow-sm p-4">
+            <div class="text-sm text-gray-500">정시출근</div>
+            <div class="text-2xl font-bold text-emerald-600">{{ $stats['onTime'] }}건</div>
+        </div>
+        <div class="bg-white rounded-lg shadow-sm p-4">
+            <div class="text-sm text-gray-500">지각</div>
+            <div class="text-2xl font-bold text-amber-600">{{ $stats['late'] }}건</div>
+        </div>
+        <div class="bg-white rounded-lg shadow-sm p-4">
+            <div class="text-sm text-gray-500">결근</div>
+            <div class="text-2xl font-bold text-red-600">{{ $stats['absent'] }}건</div>
+        </div>
+        <div class="bg-white rounded-lg shadow-sm p-4">
+            <div class="text-sm text-gray-500">휴가</div>
+            <div class="text-2xl font-bold text-blue-600">{{ $stats['vacation'] }}건</div>
+        </div>
+        <div class="bg-white rounded-lg shadow-sm p-4">
+            <div class="text-sm text-gray-500">기타</div>
+            <div class="text-2xl font-bold text-gray-600">{{ $stats['etc'] }}건</div>
+        </div>
+    </div>
+
+    {{-- 테이블 컨테이너 --}}
+    <div class="bg-white rounded-lg shadow-sm overflow-hidden">
+        {{-- 필터 --}}
+        <div class="px-6 py-4 border-b border-gray-200">
+            <x-filter-collapsible id="attendanceFilter">
+                <form id="attendanceFilterForm" class="flex flex-wrap gap-3 items-end">
+                    <div style="flex: 1 1 180px; max-width: 260px;">
+                        <label class="block text-xs text-gray-500 mb-1">검색</label>
+                        <input type="text" name="q" placeholder="사원 이름..."
+                               value="{{ request('q') }}"
+                               class="w-full px-3 py-2 border border-gray-300 rounded-lg text-sm focus:ring-2 focus:ring-blue-500 focus:border-blue-500">
+                    </div>
+                    <div style="flex: 0 1 160px;">
+                        <label class="block text-xs text-gray-500 mb-1">부서</label>
+                        <select name="department_id"
+                                class="w-full px-3 py-2 border border-gray-300 rounded-lg text-sm focus:ring-2 focus:ring-blue-500 focus:border-blue-500">
+                            <option value="">전체 부서</option>
+                            @foreach($departments as $dept)
+                                <option value="{{ $dept->id }}" {{ request('department_id') == $dept->id ? 'selected' : '' }}>
+                                    {{ $dept->name }}
+                                </option>
+                            @endforeach
+                        </select>
+                    </div>
+                    <div style="flex: 0 1 140px;">
+                        <label class="block text-xs text-gray-500 mb-1">상태</label>
+                        <select name="status"
+                                class="w-full px-3 py-2 border border-gray-300 rounded-lg text-sm focus:ring-2 focus:ring-blue-500 focus:border-blue-500">
+                            <option value="">전체 상태</option>
+                            @foreach($statusMap as $key => $label)
+                                <option value="{{ $key }}" {{ request('status') === $key ? 'selected' : '' }}>{{ $label }}</option>
+                            @endforeach
+                        </select>
+                    </div>
+                    <div style="flex: 0 1 150px;">
+                        <label class="block text-xs text-gray-500 mb-1">시작일</label>
+                        <input type="date" name="date_from"
+                               value="{{ request('date_from', now()->startOfMonth()->toDateString()) }}"
+                               class="w-full px-3 py-2 border border-gray-300 rounded-lg text-sm focus:ring-2 focus:ring-blue-500 focus:border-blue-500">
+                    </div>
+                    <div style="flex: 0 1 150px;">
+                        <label class="block text-xs text-gray-500 mb-1">종료일</label>
+                        <input type="date" name="date_to"
+                               value="{{ request('date_to', now()->toDateString()) }}"
+                               class="w-full px-3 py-2 border border-gray-300 rounded-lg text-sm focus:ring-2 focus:ring-blue-500 focus:border-blue-500">
+                    </div>
+                    <div class="shrink-0">
+                        <button type="submit"
+                                hx-get="{{ route('api.admin.hr.attendances.index') }}"
+                                hx-target="#attendances-table"
+                                hx-include="#attendanceFilterForm"
+                                class="px-4 py-2 bg-gray-600 hover:bg-gray-700 text-white text-sm rounded-lg transition-colors">
+                            검색
+                        </button>
+                    </div>
+                </form>
+            </x-filter-collapsible>
+        </div>
+
+        {{-- HTMX 테이블 영역 --}}
+        <div id="attendances-table"
+             hx-get="{{ route('api.admin.hr.attendances.index') }}"
+             hx-vals='{"date_from": "{{ now()->startOfMonth()->toDateString() }}", "date_to": "{{ now()->toDateString() }}"}'
+             hx-trigger="load"
+             hx-headers='{"X-CSRF-TOKEN": "{{ csrf_token() }}"}'
+             class="min-h-[200px]">
+            <div class="flex justify-center items-center p-12">
+                <div class="animate-spin rounded-full h-12 w-12 border-b-2 border-blue-600"></div>
+            </div>
+        </div>
+    </div>
+</div>
+
+{{-- 근태 등록/수정 모달 --}}
+<div id="attendanceModal" class="fixed inset-0 z-50 hidden">
+    <div class="fixed inset-0 bg-black/40" onclick="closeAttendanceModal()"></div>
+    <div class="fixed inset-0 flex items-center justify-center p-4">
+        <div class="bg-white rounded-lg shadow-xl w-full max-w-md relative">
+            {{-- 헤더 --}}
+            <div class="flex items-center justify-between px-6 py-4 border-b border-gray-200">
+                <h3 id="attendanceModalTitle" class="text-lg font-semibold text-gray-800">근태 등록</h3>
+                <button type="button" onclick="closeAttendanceModal()" class="text-gray-400 hover:text-gray-600">
+                    <svg class="w-5 h-5" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                        <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M6 18L18 6M6 6l12 12"/>
+                    </svg>
+                </button>
+            </div>
+
+            {{-- 바디 --}}
+            <div class="px-6 py-4 space-y-4">
+                <div id="attendanceModalMessage" class="hidden rounded-lg px-4 py-3 text-sm"></div>
+
+                <input type="hidden" id="att_id" value="">
+
+                <div>
+                    <label class="block text-sm font-medium text-gray-700 mb-1">사원</label>
+                    <select id="att_user_id" class="w-full px-3 py-2 border border-gray-300 rounded-lg text-sm focus:ring-2 focus:ring-blue-500 focus:border-blue-500">
+                        <option value="">사원 선택</option>
+                        @foreach($employees as $emp)
+                            <option value="{{ $emp->user_id }}">{{ $emp->display_name ?? $emp->user?->name }}</option>
+                        @endforeach
+                    </select>
+                </div>
+
+                <div>
+                    <label class="block text-sm font-medium text-gray-700 mb-1">날짜</label>
+                    <input type="date" id="att_base_date" value="{{ now()->toDateString() }}"
+                           class="w-full px-3 py-2 border border-gray-300 rounded-lg text-sm focus:ring-2 focus:ring-blue-500 focus:border-blue-500">
+                </div>
+
+                <div>
+                    <label class="block text-sm font-medium text-gray-700 mb-1">상태</label>
+                    <select id="att_status" class="w-full px-3 py-2 border border-gray-300 rounded-lg text-sm focus:ring-2 focus:ring-blue-500 focus:border-blue-500">
+                        @foreach($statusMap as $key => $label)
+                            <option value="{{ $key }}">{{ $label }}</option>
+                        @endforeach
+                    </select>
+                </div>
+
+                <div class="flex gap-3">
+                    <div style="flex: 1;">
+                        <label class="block text-sm font-medium text-gray-700 mb-1">출근</label>
+                        <input type="time" id="att_check_in" value="09:00"
+                               class="w-full px-3 py-2 border border-gray-300 rounded-lg text-sm focus:ring-2 focus:ring-blue-500 focus:border-blue-500">
+                    </div>
+                    <div style="flex: 1;">
+                        <label class="block text-sm font-medium text-gray-700 mb-1">퇴근</label>
+                        <input type="time" id="att_check_out" value="18:00"
+                               class="w-full px-3 py-2 border border-gray-300 rounded-lg text-sm focus:ring-2 focus:ring-blue-500 focus:border-blue-500">
+                    </div>
+                </div>
+
+                <div>
+                    <label class="block text-sm font-medium text-gray-700 mb-1">비고</label>
+                    <input type="text" id="att_remarks" placeholder="비고 사항 입력..."
+                           class="w-full px-3 py-2 border border-gray-300 rounded-lg text-sm focus:ring-2 focus:ring-blue-500 focus:border-blue-500">
+                </div>
+            </div>
+
+            {{-- 푸터 --}}
+            <div class="flex items-center justify-end gap-3 px-6 py-4 border-t border-gray-200">
+                <button type="button" onclick="closeAttendanceModal()"
+                        class="px-4 py-2 text-sm text-gray-700 bg-gray-100 hover:bg-gray-200 rounded-lg transition-colors">
+                    취소
+                </button>
+                <button type="button" onclick="submitAttendance()"
+                        id="attendanceSubmitBtn"
+                        class="px-4 py-2 text-sm text-white bg-blue-600 hover:bg-blue-700 rounded-lg transition-colors">
+                    등록
+                </button>
+            </div>
+        </div>
+    </div>
+</div>
+@endsection
+
+@push('scripts')
+<script>
+    // 필터 폼 submit 이벤트 가로채기
+    document.getElementById('attendanceFilterForm')?.addEventListener('submit', function(e) {
+        e.preventDefault();
+        htmx.trigger('#attendances-table', 'htmx:trigger');
+    });
+
+    // 모달 열기 (등록)
+    function openAttendanceModal() {
+        document.getElementById('att_id').value = '';
+        document.getElementById('att_user_id').value = '';
+        document.getElementById('att_user_id').disabled = false;
+        document.getElementById('att_base_date').value = '{{ now()->toDateString() }}';
+        document.getElementById('att_status').value = 'onTime';
+        document.getElementById('att_check_in').value = '09:00';
+        document.getElementById('att_check_out').value = '18:00';
+        document.getElementById('att_remarks').value = '';
+        document.getElementById('attendanceModalTitle').textContent = '근태 등록';
+        document.getElementById('attendanceSubmitBtn').textContent = '등록';
+        hideModalMessage();
+        document.getElementById('attendanceModal').classList.remove('hidden');
+    }
+
+    // 모달 열기 (수정)
+    function openEditAttendanceModal(id, userId, baseDate, status, checkIn, checkOut, remarks) {
+        document.getElementById('att_id').value = id;
+        document.getElementById('att_user_id').value = userId;
+        document.getElementById('att_user_id').disabled = true;
+        document.getElementById('att_base_date').value = baseDate;
+        document.getElementById('att_status').value = status;
+        document.getElementById('att_check_in').value = checkIn || '';
+        document.getElementById('att_check_out').value = checkOut || '';
+        document.getElementById('att_remarks').value = remarks || '';
+        document.getElementById('attendanceModalTitle').textContent = '근태 수정';
+        document.getElementById('attendanceSubmitBtn').textContent = '수정';
+        hideModalMessage();
+        document.getElementById('attendanceModal').classList.remove('hidden');
+    }
+
+    // 모달 닫기
+    function closeAttendanceModal() {
+        document.getElementById('attendanceModal').classList.add('hidden');
+    }
+
+    // 모달 메시지 표시
+    function showModalMessage(message, isError) {
+        const el = document.getElementById('attendanceModalMessage');
+        el.textContent = message;
+        el.className = 'rounded-lg px-4 py-3 text-sm ' + (isError ? 'bg-red-50 text-red-700' : 'bg-emerald-50 text-emerald-700');
+        el.classList.remove('hidden');
+    }
+
+    function hideModalMessage() {
+        document.getElementById('attendanceModalMessage').classList.add('hidden');
+    }
+
+    // 등록/수정 제출
+    async function submitAttendance() {
+        const id = document.getElementById('att_id').value;
+        const isEdit = !!id;
+
+        const body = {
+            status: document.getElementById('att_status').value,
+            check_in: document.getElementById('att_check_in').value || null,
+            check_out: document.getElementById('att_check_out').value || null,
+            remarks: document.getElementById('att_remarks').value || null,
+        };
+
+        if (!isEdit) {
+            body.user_id = document.getElementById('att_user_id').value;
+            body.base_date = document.getElementById('att_base_date').value;
+
+            if (!body.user_id) {
+                showModalMessage('사원을 선택해주세요.', true);
+                return;
+            }
+            if (!body.base_date) {
+                showModalMessage('날짜를 선택해주세요.', true);
+                return;
+            }
+        }
+
+        const url = isEdit
+            ? '{{ url("/api/admin/hr/attendances") }}/' + id
+            : '{{ route("api.admin.hr.attendances.store") }}';
+
+        try {
+            const res = await fetch(url, {
+                method: isEdit ? 'PUT' : 'POST',
+                headers: {
+                    'Content-Type': 'application/json',
+                    'X-CSRF-TOKEN': '{{ csrf_token() }}',
+                    'Accept': 'application/json',
+                },
+                body: JSON.stringify(body),
+            });
+
+            const data = await res.json();
+
+            if (data.success) {
+                showModalMessage(data.message, false);
+                // 테이블 리로드
+                htmx.ajax('GET', '{{ route("api.admin.hr.attendances.index") }}', {
+                    target: '#attendances-table',
+                    swap: 'innerHTML',
+                    values: getFilterValues(),
+                });
+                setTimeout(() => closeAttendanceModal(), 800);
+            } else {
+                showModalMessage(data.message || '오류가 발생했습니다.', true);
+            }
+        } catch (e) {
+            showModalMessage('서버 통신 중 오류가 발생했습니다.', true);
+        }
+    }
+
+    // 현재 필터 값 가져오기
+    function getFilterValues() {
+        const form = document.getElementById('attendanceFilterForm');
+        const formData = new FormData(form);
+        const values = {};
+        for (const [key, value] of formData.entries()) {
+            if (value) values[key] = value;
+        }
+        return values;
+    }
+</script>
+@endpush
diff --git a/resources/views/hr/attendances/partials/table.blade.php b/resources/views/hr/attendances/partials/table.blade.php
new file mode 100644
index 00000000..1d327452
--- /dev/null
+++ b/resources/views/hr/attendances/partials/table.blade.php
@@ -0,0 +1,123 @@
+{{-- 근태현황 테이블 (HTMX로 로드) --}}
+@php
+    use App\Models\HR\Attendance;
+@endphp
+
+<x-table-swipe>
+    <table class="min-w-full">
+        <thead class="bg-gray-50 border-b border-gray-200">
+            <tr>
+                <th class="px-6 py-3 text-left text-sm font-semibold text-gray-600">날짜</th>
+                <th class="px-6 py-3 text-left text-sm font-semibold text-gray-600">사원</th>
+                <th class="px-6 py-3 text-left text-sm font-semibold text-gray-600">부서</th>
+                <th class="px-6 py-3 text-center text-sm font-semibold text-gray-600">상태</th>
+                <th class="px-6 py-3 text-center text-sm font-semibold text-gray-600">출근</th>
+                <th class="px-6 py-3 text-center text-sm font-semibold text-gray-600">퇴근</th>
+                <th class="px-6 py-3 text-left text-sm font-semibold text-gray-600">비고</th>
+                <th class="px-6 py-3 text-center text-sm font-semibold text-gray-600">작업</th>
+            </tr>
+        </thead>
+        <tbody class="bg-white divide-y divide-gray-100">
+            @forelse($attendances as $attendance)
+            @php
+                $profile = $attendance->user?->tenantProfiles?->first();
+                $department = $profile?->department;
+                $displayName = $profile?->display_name ?? $attendance->user?->name ?? '-';
+                $color = Attendance::STATUS_COLORS[$attendance->status] ?? 'gray';
+                $label = Attendance::STATUS_MAP[$attendance->status] ?? $attendance->status;
+                $checkIn = $attendance->check_in ? substr($attendance->check_in, 0, 5) : '-';
+                $checkOut = $attendance->check_out ? substr($attendance->check_out, 0, 5) : '-';
+            @endphp
+            <tr class="hover:bg-gray-50 transition-colors">
+                {{-- 날짜 --}}
+                <td class="px-6 py-4 whitespace-nowrap text-sm text-gray-700">
+                    {{ $attendance->base_date->format('m-d') }}
+                    <span class="text-xs text-gray-400 ml-1">{{ ['일','월','화','수','목','금','토'][$attendance->base_date->dayOfWeek] }}</span>
+                </td>
+
+                {{-- 사원 --}}
+                <td class="px-6 py-4 whitespace-nowrap">
+                    <div class="flex items-center gap-2">
+                        <div class="shrink-0 w-8 h-8 rounded-full bg-blue-100 text-blue-600 flex items-center justify-center text-xs font-medium">
+                            {{ mb_substr($displayName, 0, 1) }}
+                        </div>
+                        <span class="text-sm font-medium text-gray-900">{{ $displayName }}</span>
+                    </div>
+                </td>
+
+                {{-- 부서 --}}
+                <td class="px-6 py-4 whitespace-nowrap text-sm text-gray-700">
+                    {{ $department?->name ?? '-' }}
+                </td>
+
+                {{-- 상태 --}}
+                <td class="px-6 py-4 whitespace-nowrap text-center">
+                    <span class="inline-flex items-center px-2.5 py-0.5 rounded-full text-xs font-medium bg-{{ $color }}-100 text-{{ $color }}-700">
+                        {{ $label }}
+                    </span>
+                </td>
+
+                {{-- 출근 --}}
+                <td class="px-6 py-4 whitespace-nowrap text-center text-sm text-gray-500">
+                    {{ $checkIn }}
+                </td>
+
+                {{-- 퇴근 --}}
+                <td class="px-6 py-4 whitespace-nowrap text-center text-sm text-gray-500">
+                    {{ $checkOut }}
+                </td>
+
+                {{-- 비고 --}}
+                <td class="px-6 py-4 text-sm text-gray-500" style="max-width: 200px;">
+                    <span class="truncate block">{{ $attendance->remarks ?? '' }}</span>
+                </td>
+
+                {{-- 작업 --}}
+                <td class="px-6 py-4 whitespace-nowrap text-center">
+                    <div class="flex items-center justify-center gap-2">
+                        {{-- 수정 --}}
+                        <button type="button"
+                                onclick="openEditAttendanceModal({{ $attendance->id }}, {{ $attendance->user_id }}, '{{ $attendance->base_date->toDateString() }}', '{{ $attendance->status }}', '{{ $attendance->check_in ? substr($attendance->check_in, 0, 5) : '' }}', '{{ $attendance->check_out ? substr($attendance->check_out, 0, 5) : '' }}', '{{ addslashes($attendance->remarks ?? '') }}')"
+                                class="text-blue-600 hover:text-blue-800" title="수정">
+                            <svg class="w-5 h-5" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                                <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M11 5H6a2 2 0 00-2 2v11a2 2 0 002 2h11a2 2 0 002-2v-5m-1.414-9.414a2 2 0 112.828 2.828L11.828 15H9v-2.828l8.586-8.586z"/>
+                            </svg>
+                        </button>
+
+                        {{-- 삭제 --}}
+                        <button type="button"
+                                hx-delete="{{ route('api.admin.hr.attendances.destroy', $attendance->id) }}"
+                                hx-headers='{"X-CSRF-TOKEN": "{{ csrf_token() }}"}'
+                                hx-target="#attendances-table"
+                                hx-swap="innerHTML"
+                                hx-confirm="{{ $displayName }}님의 {{ $attendance->base_date->format('m/d') }} 근태를 삭제하시겠습니까?"
+                                class="text-red-600 hover:text-red-800" title="삭제">
+                            <svg class="w-5 h-5" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                                <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M19 7l-.867 12.142A2 2 0 0116.138 21H7.862a2 2 0 01-1.995-1.858L5 7m5 4v6m4-6v6m1-10V4a1 1 0 00-1-1h-4a1 1 0 00-1 1v3M4 7h16"/>
+                            </svg>
+                        </button>
+                    </div>
+                </td>
+            </tr>
+            @empty
+            <tr>
+                <td colspan="8" class="px-6 py-12 text-center">
+                    <div class="flex flex-col items-center gap-2">
+                        <svg class="w-12 h-12 text-gray-300" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                            <path stroke-linecap="round" stroke-linejoin="round" stroke-width="1.5" d="M12 8v4l3 3m6-3a9 9 0 11-18 0 9 9 0 0118 0z"/>
+                        </svg>
+                        <p class="text-gray-500">근태 기록이 없습니다.</p>
+                    </div>
+                </td>
+            </tr>
+            @endforelse
+        </tbody>
+    </table>
+</x-table-swipe>
+
+{{-- 페이지네이션 --}}
+@if($attendances->hasPages())
+<div class="px-6 py-4 border-t border-gray-200 bg-gray-50">
+    {{ $attendances->links() }}
+</div>
+@endif
diff --git a/routes/api.php b/routes/api.php
index c9cd397d..57076932 100644
--- a/routes/api.php
+++ b/routes/api.php
@@ -1055,3 +1055,12 @@
     Route::post('/', [\App\Http\Controllers\Api\Admin\HR\EmployeeController::class, 'storePosition'])->name('store');
 });
 
+// 근태현황 API
+Route::middleware(['web', 'auth', 'hq.member'])->prefix('admin/hr/attendances')->name('api.admin.hr.attendances.')->group(function () {
+    Route::get('/stats', [\App\Http\Controllers\Api\Admin\HR\AttendanceController::class, 'stats'])->name('stats');
+    Route::get('/', [\App\Http\Controllers\Api\Admin\HR\AttendanceController::class, 'index'])->name('index');
+    Route::post('/', [\App\Http\Controllers\Api\Admin\HR\AttendanceController::class, 'store'])->name('store');
+    Route::put('/{id}', [\App\Http\Controllers\Api\Admin\HR\AttendanceController::class, 'update'])->name('update');
+    Route::delete('/{id}', [\App\Http\Controllers\Api\Admin\HR\AttendanceController::class, 'destroy'])->name('destroy');
+});
+
diff --git a/routes/web.php b/routes/web.php
index d4a795cc..d8b0f961 100644
--- a/routes/web.php
+++ b/routes/web.php
@@ -896,6 +896,11 @@
         Route::get('/{id}', [\App\Http\Controllers\HR\EmployeeController::class, 'show'])->name('show');
         Route::get('/{id}/edit', [\App\Http\Controllers\HR\EmployeeController::class, 'edit'])->name('edit');
     });
+
+    // 근태현황
+    Route::prefix('attendances')->name('attendances.')->group(function () {
+        Route::get('/', [\App\Http\Controllers\HR\AttendanceController::class, 'index'])->name('index');
+    });
 });
 
 /*