diff --git a/src/app/[locale]/(protected)/hr/documents/new/page.tsx b/src/app/[locale]/(protected)/hr/documents/new/page.tsx
new file mode 100644
index 00000000..324ca682
--- /dev/null
+++ b/src/app/[locale]/(protected)/hr/documents/new/page.tsx
@@ -0,0 +1,270 @@
+/**
+ * 사유 문서 등록 페이지 (HR Document Creation)
+ *
+ * 근태관리에서 사유 등록 시 이동하는 페이지
+ * - 출장신청 (businessTripRequest)
+ * - 휴가신청 (vacationRequest)
+ * - 외근신청 (fieldWorkRequest)
+ * - 연장근무신청 (overtimeRequest)
+ */
+
+'use client';
+
+import { useSearchParams, useRouter } from 'next/navigation';
+import { useState, useEffect, useMemo, Suspense } from 'react';
+import { FileText, ArrowLeft, Calendar, User, Clock, MapPin, FileCheck } from 'lucide-react';
+import { Button } from '@/components/ui/button';
+import { Card, CardContent, CardHeader, CardTitle, CardDescription } from '@/components/ui/card';
+import { Input } from '@/components/ui/input';
+import { Label } from '@/components/ui/label';
+import { Textarea } from '@/components/ui/textarea';
+import {
+  Select,
+  SelectContent,
+  SelectItem,
+  SelectTrigger,
+  SelectValue,
+} from '@/components/ui/select';
+import { ContentLoadingSpinner } from '@/components/ui/loading-spinner';
+import { format } from 'date-fns';
+import { ko } from 'date-fns/locale';
+import { toast } from 'sonner';
+
+// 문서 유형 라벨
+const DOCUMENT_TYPE_LABELS: Record<string, string> = {
+  businessTripRequest: '출장신청',
+  vacationRequest: '휴가신청',
+  fieldWorkRequest: '외근신청',
+  overtimeRequest: '연장근무신청',
+};
+
+// 문서 유형 아이콘
+const DOCUMENT_TYPE_ICONS: Record<string, React.ElementType> = {
+  businessTripRequest: MapPin,
+  vacationRequest: Calendar,
+  fieldWorkRequest: MapPin,
+  overtimeRequest: Clock,
+};
+
+// 문서 유형 설명
+const DOCUMENT_TYPE_DESCRIPTIONS: Record<string, string> = {
+  businessTripRequest: '업무상 출장이 필요한 경우 작성합니다',
+  vacationRequest: '연차, 병가 등 휴가 신청 시 작성합니다',
+  fieldWorkRequest: '사업장 외 근무가 필요한 경우 작성합니다',
+  overtimeRequest: '정규 근무시간 외 연장근무 시 작성합니다',
+};
+
+function DocumentNewContent() {
+  const router = useRouter();
+  const searchParams = useSearchParams();
+  const documentType = searchParams.get('type') || 'businessTripRequest';
+
+  // 폼 상태
+  const [formData, setFormData] = useState({
+    title: '',
+    startDate: format(new Date(), 'yyyy-MM-dd'),
+    endDate: format(new Date(), 'yyyy-MM-dd'),
+    startTime: '09:00',
+    endTime: '18:00',
+    destination: '',
+    purpose: '',
+    content: '',
+  });
+  const [isSubmitting, setIsSubmitting] = useState(false);
+
+  // 문서 유형 정보
+  const typeInfo = useMemo(() => ({
+    label: DOCUMENT_TYPE_LABELS[documentType] || '문서 등록',
+    description: DOCUMENT_TYPE_DESCRIPTIONS[documentType] || '문서를 작성합니다',
+    Icon: DOCUMENT_TYPE_ICONS[documentType] || FileText,
+  }), [documentType]);
+
+  // 입력 핸들러
+  const handleChange = (field: string, value: string) => {
+    setFormData(prev => ({ ...prev, [field]: value }));
+  };
+
+  // 제출 핸들러
+  const handleSubmit = async () => {
+    setIsSubmitting(true);
+    try {
+      // TODO: 백엔드 API 구현 필요
+      // const result = await createHrDocument({
+      //   type: documentType,
+      //   ...formData,
+      // });
+
+      // 임시: 성공 메시지 표시 후 이전 페이지로 이동
+      toast.success(`${typeInfo.label}이 등록되었습니다`);
+      router.back();
+    } catch (error) {
+      console.error('Document creation error:', error);
+      toast.error('문서 등록에 실패했습니다');
+    } finally {
+      setIsSubmitting(false);
+    }
+  };
+
+  // 취소 핸들러
+  const handleCancel = () => {
+    router.back();
+  };
+
+  return (
+    <div className="container mx-auto py-6 max-w-2xl">
+      {/* 헤더 */}
+      <div className="mb-6">
+        <Button
+          variant="ghost"
+          size="sm"
+          onClick={handleCancel}
+          className="mb-4"
+        >
+          <ArrowLeft className="w-4 h-4 mr-2" />
+          근태관리로 돌아가기
+        </Button>
+
+        <div className="flex items-center gap-3">
+          <div className="w-12 h-12 rounded-lg bg-primary/10 flex items-center justify-center">
+            <typeInfo.Icon className="w-6 h-6 text-primary" />
+          </div>
+          <div>
+            <h1 className="text-2xl font-bold">{typeInfo.label}</h1>
+            <p className="text-muted-foreground">{typeInfo.description}</p>
+          </div>
+        </div>
+      </div>
+
+      {/* 폼 */}
+      <Card>
+        <CardHeader>
+          <CardTitle className="flex items-center gap-2">
+            <FileCheck className="w-5 h-5" />
+            신청 정보
+          </CardTitle>
+          <CardDescription>
+            필수 정보를 입력해주세요
+          </CardDescription>
+        </CardHeader>
+        <CardContent className="space-y-6">
+          {/* 제목 */}
+          <div className="space-y-2">
+            <Label htmlFor="title">제목</Label>
+            <Input
+              id="title"
+              placeholder={`${typeInfo.label} 제목을 입력하세요`}
+              value={formData.title}
+              onChange={(e) => handleChange('title', e.target.value)}
+            />
+          </div>
+
+          {/* 날짜 (출장/휴가/외근) */}
+          {['businessTripRequest', 'vacationRequest', 'fieldWorkRequest'].includes(documentType) && (
+            <div className="grid grid-cols-2 gap-4">
+              <div className="space-y-2">
+                <Label htmlFor="startDate">시작일</Label>
+                <Input
+                  id="startDate"
+                  type="date"
+                  value={formData.startDate}
+                  onChange={(e) => handleChange('startDate', e.target.value)}
+                />
+              </div>
+              <div className="space-y-2">
+                <Label htmlFor="endDate">종료일</Label>
+                <Input
+                  id="endDate"
+                  type="date"
+                  value={formData.endDate}
+                  onChange={(e) => handleChange('endDate', e.target.value)}
+                />
+              </div>
+            </div>
+          )}
+
+          {/* 시간 (연장근무) */}
+          {documentType === 'overtimeRequest' && (
+            <div className="grid grid-cols-2 gap-4">
+              <div className="space-y-2">
+                <Label htmlFor="startTime">시작 시간</Label>
+                <Input
+                  id="startTime"
+                  type="time"
+                  value={formData.startTime}
+                  onChange={(e) => handleChange('startTime', e.target.value)}
+                />
+              </div>
+              <div className="space-y-2">
+                <Label htmlFor="endTime">종료 시간</Label>
+                <Input
+                  id="endTime"
+                  type="time"
+                  value={formData.endTime}
+                  onChange={(e) => handleChange('endTime', e.target.value)}
+                />
+              </div>
+            </div>
+          )}
+
+          {/* 목적지/장소 (출장/외근) */}
+          {['businessTripRequest', 'fieldWorkRequest'].includes(documentType) && (
+            <div className="space-y-2">
+              <Label htmlFor="destination">
+                {documentType === 'businessTripRequest' ? '출장지' : '외근 장소'}
+              </Label>
+              <Input
+                id="destination"
+                placeholder="장소를 입력하세요"
+                value={formData.destination}
+                onChange={(e) => handleChange('destination', e.target.value)}
+              />
+            </div>
+          )}
+
+          {/* 목적/사유 */}
+          <div className="space-y-2">
+            <Label htmlFor="purpose">
+              {documentType === 'vacationRequest' ? '휴가 사유' : '목적'}
+            </Label>
+            <Input
+              id="purpose"
+              placeholder={documentType === 'vacationRequest' ? '휴가 사유를 입력하세요' : '목적을 입력하세요'}
+              value={formData.purpose}
+              onChange={(e) => handleChange('purpose', e.target.value)}
+            />
+          </div>
+
+          {/* 상세 내용 */}
+          <div className="space-y-2">
+            <Label htmlFor="content">상세 내용</Label>
+            <Textarea
+              id="content"
+              placeholder="상세 내용을 입력하세요"
+              rows={4}
+              value={formData.content}
+              onChange={(e) => handleChange('content', e.target.value)}
+            />
+          </div>
+        </CardContent>
+      </Card>
+
+      {/* 버튼 */}
+      <div className="flex justify-end gap-3 mt-6">
+        <Button variant="outline" onClick={handleCancel}>
+          취소
+        </Button>
+        <Button onClick={handleSubmit} disabled={isSubmitting}>
+          {isSubmitting ? '등록 중...' : '등록'}
+        </Button>
+      </div>
+    </div>
+  );
+}
+
+export default function DocumentNewPage() {
+  return (
+    <Suspense fallback={<ContentLoadingSpinner text="문서 양식을 불러오는 중..." />}>
+      <DocumentNewContent />
+    </Suspense>
+  );
+}
\ No newline at end of file
diff --git a/src/app/[locale]/(protected)/hr/employee-management/new/page.tsx b/src/app/[locale]/(protected)/hr/employee-management/new/page.tsx
index fe9df044..79d06e78 100644
--- a/src/app/[locale]/(protected)/hr/employee-management/new/page.tsx
+++ b/src/app/[locale]/(protected)/hr/employee-management/new/page.tsx
@@ -6,6 +6,42 @@ import { EmployeeForm } from '@/components/hr/EmployeeManagement/EmployeeForm';
 import { createEmployee } from '@/components/hr/EmployeeManagement/actions';
 import type { EmployeeFormData } from '@/components/hr/EmployeeManagement/types';
 
+/**
+ * Server Action 결과에서 상세 에러 메시지 생성
+ * - status: HTTP 상태 코드
+ * - error: 기본 에러 메시지
+ * - errors: validation errors (필드별 에러 배열)
+ */
+function formatErrorMessage(result: {
+  error?: string;
+  errors?: Record<string, string[]>;
+  status?: number;
+}): string {
+  const parts: string[] = [];
+
+  // 상태 코드 추가
+  if (result.status) {
+    parts.push(`[${result.status}]`);
+  }
+
+  // 기본 메시지 추가
+  if (result.error) {
+    parts.push(result.error);
+  }
+
+  // validation errors가 있으면 모든 에러 추가
+  if (result.errors) {
+    const errorMessages = Object.entries(result.errors)
+      .map(([field, messages]) => `${field}: ${messages[0]}`)
+      .join(', ');
+    if (errorMessages) {
+      parts.push(`(${errorMessages})`);
+    }
+  }
+
+  return parts.join(' ') || '알 수 없는 오류가 발생했습니다.';
+}
+
 export default function EmployeeNewPage() {
   const router = useRouter();
   const params = useParams();
@@ -18,8 +54,9 @@ export default function EmployeeNewPage() {
         toast.success('사원이 등록되었습니다.');
         router.push(`/${locale}/hr/employee-management`);
       } else {
-        toast.error(result.error || '사원 등록에 실패했습니다.');
-        console.error('[EmployeeNewPage] Create failed:', result.error);
+        const errorMessage = formatErrorMessage(result);
+        toast.error(errorMessage);
+        console.warn('[EmployeeNewPage] Create failed:', result);
       }
     } catch (error) {
       toast.error('서버 오류가 발생했습니다.');
diff --git a/src/components/accounting/SalesManagement/actions.ts b/src/components/accounting/SalesManagement/actions.ts
index f6e3fdb8..1b337efc 100644
--- a/src/components/accounting/SalesManagement/actions.ts
+++ b/src/components/accounting/SalesManagement/actions.ts
@@ -311,4 +311,56 @@ export async function getSalesSummary(params?: {
       draftCount: summary.draft_count || 0,
     },
   };
+}
+
+// ===== 계정과목 일괄 수정 =====
+export async function bulkUpdateSalesAccountCode(
+  ids: number[],
+  accountCode: string
+): Promise<{
+  success: boolean;
+  updatedCount?: number;
+  error?: string;
+}> {
+  try {
+    const url = `${process.env.NEXT_PUBLIC_API_URL}/api/v1/sales/bulk-update-account`;
+
+    const { response, error } = await serverFetch(url, {
+      method: 'PUT',
+      body: JSON.stringify({ ids, account_code: accountCode }),
+    });
+
+    if (error) {
+      return { success: false, error: error.message };
+    }
+
+    if (!response?.ok) {
+      console.warn('[SalesActions] PUT bulk-update-account error:', response?.status);
+      return {
+        success: false,
+        error: `API 오류: ${response?.status}`,
+      };
+    }
+
+    const result = await response.json();
+
+    if (!result.success) {
+      return {
+        success: false,
+        error: result.message || '계정과목 수정에 실패했습니다.',
+      };
+    }
+
+    return {
+      success: true,
+      updatedCount: result.data?.updated_count || 0,
+    };
+  } catch (error) {
+    if (isNextRedirectError(error)) throw error;
+    console.error('[SalesActions] bulkUpdateSalesAccountCode error:', error);
+    return {
+      success: false,
+      error: '서버 오류가 발생했습니다.',
+    };
+  }
 }
\ No newline at end of file
diff --git a/src/components/hr/AttendanceManagement/actions.ts b/src/components/hr/AttendanceManagement/actions.ts
index 6ccb9b4b..9e525e10 100644
--- a/src/components/hr/AttendanceManagement/actions.ts
+++ b/src/components/hr/AttendanceManagement/actions.ts
@@ -9,12 +9,14 @@
  * - DELETE /api/v1/attendances/{id} - 삭제
  * - POST /api/v1/attendances/bulk-delete - 일괄 삭제
  * - GET /api/v1/attendances/monthly-stats - 월간 통계
+ * - GET /api/v1/attendances/export - 엑셀 내보내기
  */
 
 'use server';
 
 
 import { isNextRedirectError } from '@/lib/utils/redirect-error';
+import { cookies } from 'next/headers';
 import { serverFetch } from '@/lib/api/fetch-wrapper';
 import type {
   AttendanceRecord,
@@ -442,3 +444,77 @@ export async function getMonthlyStats(params: {
     totalOvertimeMinutes: result.data.total_overtime_minutes,
   };
 }
+
+// ============================================
+// 엑셀 내보내기
+// ============================================
+
+/**
+ * 근태 엑셀 내보내기
+ */
+export async function exportAttendanceExcel(params?: {
+  date_from?: string;
+  date_to?: string;
+  user_id?: string;
+  status?: string;
+  department_id?: string;
+}): Promise<{
+  success: boolean;
+  data?: Blob;
+  filename?: string;
+  error?: string;
+}> {
+  try {
+    const cookieStore = await cookies();
+    const token = cookieStore.get('access_token')?.value;
+
+    const headers: HeadersInit = {
+      'Accept': 'application/vnd.openxmlformats-officedocument.spreadsheetml.sheet',
+      'Authorization': token ? `Bearer ${token}` : '',
+      'X-API-KEY': process.env.API_KEY || '',
+    };
+
+    const searchParams = new URLSearchParams();
+    if (params?.date_from) searchParams.set('date_from', params.date_from);
+    if (params?.date_to) searchParams.set('date_to', params.date_to);
+    if (params?.user_id) searchParams.set('user_id', params.user_id);
+    if (params?.status && params.status !== 'all') {
+      searchParams.set('status', params.status);
+    }
+    if (params?.department_id) searchParams.set('department_id', params.department_id);
+
+    const queryString = searchParams.toString();
+    const url = `${API_URL}/v1/attendances/export${queryString ? `?${queryString}` : ''}`;
+
+    const response = await fetch(url, {
+      method: 'GET',
+      headers,
+    });
+
+    if (!response.ok) {
+      console.warn('[AttendanceActions] GET export error:', response.status);
+      return {
+        success: false,
+        error: `API 오류: ${response.status}`,
+      };
+    }
+
+    const blob = await response.blob();
+    const contentDisposition = response.headers.get('Content-Disposition');
+    const filenameMatch = contentDisposition?.match(/filename="?(.+)"?/);
+    const filename = filenameMatch?.[1] || `근태현황_${params?.date_from || 'all'}.xlsx`;
+
+    return {
+      success: true,
+      data: blob,
+      filename,
+    };
+  } catch (error) {
+    if (isNextRedirectError(error)) throw error;
+    console.error('[AttendanceActions] exportAttendanceExcel error:', error);
+    return {
+      success: false,
+      error: '서버 오류가 발생했습니다.',
+    };
+  }
+}
diff --git a/src/components/hr/EmployeeManagement/actions.ts b/src/components/hr/EmployeeManagement/actions.ts
index a1539849..f3ce0001 100644
--- a/src/components/hr/EmployeeManagement/actions.ts
+++ b/src/components/hr/EmployeeManagement/actions.ts
@@ -143,7 +143,14 @@ export async function getEmployeeById(id: string): Promise<Employee | null | { _
  */
 export async function createEmployee(
   data: EmployeeFormData
-): Promise<{ success: boolean; data?: Employee; error?: string; __authError?: boolean }> {
+): Promise<{
+  success: boolean;
+  data?: Employee;
+  error?: string;
+  errors?: Record<string, string[]>;
+  status?: number;
+  __authError?: boolean;
+}> {
   try {
     const apiData = transformFrontendToApi(data);
     const url = `${process.env.NEXT_PUBLIC_API_URL}/api/v1/employees`;
@@ -171,6 +178,8 @@ export async function createEmployee(
       return {
         success: false,
         error: result.message || '직원 등록에 실패했습니다.',
+        errors: result.error?.details,  // validation errors: error.details 구조
+        status: result.error?.code || response.status,
       };
     }
 
diff --git a/src/components/hr/SalaryManagement/SalaryDetailDialog.tsx b/src/components/hr/SalaryManagement/SalaryDetailDialog.tsx
index 4037f2ae..8f9a9109 100644
--- a/src/components/hr/SalaryManagement/SalaryDetailDialog.tsx
+++ b/src/components/hr/SalaryManagement/SalaryDetailDialog.tsx
@@ -1,6 +1,6 @@
 'use client';
 
-import { useState, useEffect } from 'react';
+import { useState, useEffect, useCallback } from 'react';
 import {
   Dialog,
   DialogContent,
@@ -10,6 +10,7 @@ import {
 } from '@/components/ui/dialog';
 import { Badge } from '@/components/ui/badge';
 import { Button } from '@/components/ui/button';
+import { Input } from '@/components/ui/input';
 import { Separator } from '@/components/ui/separator';
 import {
   Select,
@@ -18,7 +19,7 @@ import {
   SelectTrigger,
   SelectValue,
 } from '@/components/ui/select';
-import { Plus, Save } from 'lucide-react';
+import { Save, Pencil, X } from 'lucide-react';
 import type { SalaryDetail, PaymentStatus } from './types';
 import {
   PAYMENT_STATUS_LABELS,
@@ -26,12 +27,19 @@ import {
   formatCurrency,
 } from './types';
 
+interface AllowanceEdits {
+  positionAllowance: number;
+  overtimeAllowance: number;
+  mealAllowance: number;
+  transportAllowance: number;
+  otherAllowance: number;
+}
+
 interface SalaryDetailDialogProps {
   open: boolean;
   onOpenChange: (open: boolean) => void;
   salaryDetail: SalaryDetail | null;
-  onSave?: (updatedDetail: SalaryDetail) => void;
-  onAddPaymentItem?: () => void;
+  onSave?: (updatedDetail: SalaryDetail, allowanceDetails?: Record<string, number>) => void;
 }
 
 export function SalaryDetailDialog({
@@ -39,40 +47,114 @@ export function SalaryDetailDialog({
   onOpenChange,
   salaryDetail,
   onSave,
-  onAddPaymentItem,
 }: SalaryDetailDialogProps) {
   const [editedStatus, setEditedStatus] = useState<PaymentStatus>('scheduled');
   const [hasChanges, setHasChanges] = useState(false);
+  const [isEditingAllowances, setIsEditingAllowances] = useState(false);
+  const [editedAllowances, setEditedAllowances] = useState<AllowanceEdits>({
+    positionAllowance: 0,
+    overtimeAllowance: 0,
+    mealAllowance: 0,
+    transportAllowance: 0,
+    otherAllowance: 0,
+  });
 
   // 다이얼로그가 열릴 때 상태 초기화
   useEffect(() => {
     if (salaryDetail) {
       setEditedStatus(salaryDetail.status);
+      setEditedAllowances({
+        positionAllowance: salaryDetail.allowances.positionAllowance,
+        overtimeAllowance: salaryDetail.allowances.overtimeAllowance,
+        mealAllowance: salaryDetail.allowances.mealAllowance,
+        transportAllowance: salaryDetail.allowances.transportAllowance,
+        otherAllowance: salaryDetail.allowances.otherAllowance,
+      });
       setHasChanges(false);
+      setIsEditingAllowances(false);
     }
   }, [salaryDetail]);
 
+  // 변경 사항 확인
+  const checkForChanges = useCallback(() => {
+    if (!salaryDetail) return false;
+
+    const statusChanged = editedStatus !== salaryDetail.status;
+    const allowancesChanged =
+      editedAllowances.positionAllowance !== salaryDetail.allowances.positionAllowance ||
+      editedAllowances.overtimeAllowance !== salaryDetail.allowances.overtimeAllowance ||
+      editedAllowances.mealAllowance !== salaryDetail.allowances.mealAllowance ||
+      editedAllowances.transportAllowance !== salaryDetail.allowances.transportAllowance ||
+      editedAllowances.otherAllowance !== salaryDetail.allowances.otherAllowance;
+
+    return statusChanged || allowancesChanged;
+  }, [salaryDetail, editedStatus, editedAllowances]);
+
+  useEffect(() => {
+    setHasChanges(checkForChanges());
+  }, [checkForChanges]);
+
   if (!salaryDetail) return null;
 
   const handleStatusChange = (newStatus: PaymentStatus) => {
     setEditedStatus(newStatus);
-    setHasChanges(newStatus !== salaryDetail.status);
+  };
+
+  const handleAllowanceChange = (field: keyof AllowanceEdits, value: string) => {
+    const numValue = parseInt(value.replace(/,/g, ''), 10) || 0;
+    setEditedAllowances(prev => ({
+      ...prev,
+      [field]: numValue,
+    }));
+  };
+
+  // 수당 합계 계산
+  const calculateTotalAllowance = () => {
+    return Object.values(editedAllowances).reduce((sum, val) => sum + val, 0);
+  };
+
+  // 실지급액 계산
+  const calculateNetPayment = () => {
+    return salaryDetail.baseSalary + calculateTotalAllowance() - salaryDetail.totalDeduction;
   };
 
   const handleSave = () => {
     if (onSave && salaryDetail) {
-      onSave({
+      // allowance_details를 백엔드 형식으로 변환
+      const allowanceDetails = {
+        position_allowance: editedAllowances.positionAllowance,
+        overtime_allowance: editedAllowances.overtimeAllowance,
+        meal_allowance: editedAllowances.mealAllowance,
+        transport_allowance: editedAllowances.transportAllowance,
+        other_allowance: editedAllowances.otherAllowance,
+      };
+
+      const updatedDetail: SalaryDetail = {
         ...salaryDetail,
         status: editedStatus,
-      });
+        allowances: editedAllowances,
+        totalAllowance: calculateTotalAllowance(),
+        netPayment: calculateNetPayment(),
+      };
+
+      onSave(updatedDetail, allowanceDetails);
     }
     setHasChanges(false);
+    setIsEditingAllowances(false);
   };
 
-  const handleAddPaymentItem = () => {
-    if (onAddPaymentItem) {
-      onAddPaymentItem();
+  const handleToggleEdit = () => {
+    if (isEditingAllowances) {
+      // 편집 취소 - 원래 값으로 복원
+      setEditedAllowances({
+        positionAllowance: salaryDetail.allowances.positionAllowance,
+        overtimeAllowance: salaryDetail.allowances.overtimeAllowance,
+        mealAllowance: salaryDetail.allowances.mealAllowance,
+        transportAllowance: salaryDetail.allowances.transportAllowance,
+        otherAllowance: salaryDetail.allowances.otherAllowance,
+      });
     }
+    setIsEditingAllowances(!isEditingAllowances);
   };
 
   return (
@@ -154,45 +236,114 @@ export function SalaryDetailDialog({
               <div className="flex items-center justify-between mb-3">
                 <h3 className="font-semibold text-blue-600">수당 내역</h3>
                 <Button
-                  variant="outline"
+                  variant={isEditingAllowances ? "default" : "outline"}
                   size="sm"
-                  onClick={handleAddPaymentItem}
+                  onClick={handleToggleEdit}
                   className="h-7 text-xs"
                 >
-                  <Plus className="h-3 w-3 mr-1" />
-                  지급항목 추가
+                  {isEditingAllowances ? (
+                    <>
+                      <X className="h-3 w-3 mr-1" />
+                      편집 취소
+                    </>
+                  ) : (
+                    <>
+                      <Pencil className="h-3 w-3 mr-1" />
+                      지급항목 수정
+                    </>
+                  )}
                 </Button>
               </div>
               <div className="space-y-2 text-sm">
-                <div className="flex justify-between">
+                <div className="flex justify-between items-center">
                   <span className="text-muted-foreground">본봉</span>
                   <span className="font-medium">{formatCurrency(salaryDetail.baseSalary)}원</span>
                 </div>
                 <Separator />
-                <div className="flex justify-between">
+                <div className="flex justify-between items-center">
                   <span className="text-muted-foreground">직책수당</span>
-                  <span>{formatCurrency(salaryDetail.allowances.positionAllowance)}원</span>
+                  {isEditingAllowances ? (
+                    <div className="flex items-center gap-1">
+                      <Input
+                        type="number"
+                        value={editedAllowances.positionAllowance}
+                        onChange={(e) => handleAllowanceChange('positionAllowance', e.target.value)}
+                        className="w-28 h-7 text-right text-sm"
+                      />
+                      <span className="text-xs">원</span>
+                    </div>
+                  ) : (
+                    <span>{formatCurrency(editedAllowances.positionAllowance)}원</span>
+                  )}
                 </div>
-                <div className="flex justify-between">
+                <div className="flex justify-between items-center">
                   <span className="text-muted-foreground">초과근무수당</span>
-                  <span>{formatCurrency(salaryDetail.allowances.overtimeAllowance)}원</span>
+                  {isEditingAllowances ? (
+                    <div className="flex items-center gap-1">
+                      <Input
+                        type="number"
+                        value={editedAllowances.overtimeAllowance}
+                        onChange={(e) => handleAllowanceChange('overtimeAllowance', e.target.value)}
+                        className="w-28 h-7 text-right text-sm"
+                      />
+                      <span className="text-xs">원</span>
+                    </div>
+                  ) : (
+                    <span>{formatCurrency(editedAllowances.overtimeAllowance)}원</span>
+                  )}
                 </div>
-                <div className="flex justify-between">
+                <div className="flex justify-between items-center">
                   <span className="text-muted-foreground">식대</span>
-                  <span>{formatCurrency(salaryDetail.allowances.mealAllowance)}원</span>
+                  {isEditingAllowances ? (
+                    <div className="flex items-center gap-1">
+                      <Input
+                        type="number"
+                        value={editedAllowances.mealAllowance}
+                        onChange={(e) => handleAllowanceChange('mealAllowance', e.target.value)}
+                        className="w-28 h-7 text-right text-sm"
+                      />
+                      <span className="text-xs">원</span>
+                    </div>
+                  ) : (
+                    <span>{formatCurrency(editedAllowances.mealAllowance)}원</span>
+                  )}
                 </div>
-                <div className="flex justify-between">
+                <div className="flex justify-between items-center">
                   <span className="text-muted-foreground">교통비</span>
-                  <span>{formatCurrency(salaryDetail.allowances.transportAllowance)}원</span>
+                  {isEditingAllowances ? (
+                    <div className="flex items-center gap-1">
+                      <Input
+                        type="number"
+                        value={editedAllowances.transportAllowance}
+                        onChange={(e) => handleAllowanceChange('transportAllowance', e.target.value)}
+                        className="w-28 h-7 text-right text-sm"
+                      />
+                      <span className="text-xs">원</span>
+                    </div>
+                  ) : (
+                    <span>{formatCurrency(editedAllowances.transportAllowance)}원</span>
+                  )}
                 </div>
-                <div className="flex justify-between">
+                <div className="flex justify-between items-center">
                   <span className="text-muted-foreground">기타수당</span>
-                  <span>{formatCurrency(salaryDetail.allowances.otherAllowance)}원</span>
+                  {isEditingAllowances ? (
+                    <div className="flex items-center gap-1">
+                      <Input
+                        type="number"
+                        value={editedAllowances.otherAllowance}
+                        onChange={(e) => handleAllowanceChange('otherAllowance', e.target.value)}
+                        className="w-28 h-7 text-right text-sm"
+                      />
+                      <span className="text-xs">원</span>
+                    </div>
+                  ) : (
+                    <span>{formatCurrency(editedAllowances.otherAllowance)}원</span>
+                  )}
                 </div>
                 <Separator />
                 <div className="flex justify-between font-semibold text-blue-600">
                   <span>수당 합계</span>
-                  <span>{formatCurrency(salaryDetail.totalAllowance)}원</span>
+                  <span>{formatCurrency(calculateTotalAllowance())}원</span>
                 </div>
               </div>
             </div>
@@ -245,7 +396,7 @@ export function SalaryDetailDialog({
               <div>
                 <span className="text-sm text-muted-foreground block">급여 총액</span>
                 <span className="text-lg font-semibold text-blue-600">
-                  {formatCurrency(salaryDetail.baseSalary + salaryDetail.totalAllowance)}원
+                  {formatCurrency(salaryDetail.baseSalary + calculateTotalAllowance())}원
                 </span>
               </div>
               <div>
@@ -257,7 +408,7 @@ export function SalaryDetailDialog({
               <div>
                 <span className="text-sm text-muted-foreground block">실지급액</span>
                 <span className="text-xl font-bold text-primary">
-                  {formatCurrency(salaryDetail.netPayment)}원
+                  {formatCurrency(calculateNetPayment())}원
                 </span>
               </div>
             </div>
diff --git a/src/components/hr/SalaryManagement/actions.ts b/src/components/hr/SalaryManagement/actions.ts
index 9c6cdab3..5d20b607 100644
--- a/src/components/hr/SalaryManagement/actions.ts
+++ b/src/components/hr/SalaryManagement/actions.ts
@@ -2,6 +2,7 @@
 
 
 import { isNextRedirectError } from '@/lib/utils/redirect-error';
+import { cookies } from 'next/headers';
 import { serverFetch } from '@/lib/api/fetch-wrapper';
 import type { SalaryRecord, SalaryDetail, PaymentStatus } from './types';
 
@@ -294,6 +295,40 @@ export async function bulkUpdateSalaryStatus(
   };
 }
 
+/**
+ * 급여 수정 (수당/공제 항목 포함)
+ */
+export async function updateSalary(
+  id: string,
+  data: {
+    base_salary?: number;
+    allowance_details?: Record<string, number>;
+    deduction_details?: Record<string, number>;
+    status?: PaymentStatus;
+    payment_date?: string;
+  }
+): Promise<{ success: boolean; data?: SalaryDetail; error?: string }> {
+  const { response, error } = await serverFetch(`${API_URL}/v1/salaries/${id}`, {
+    method: 'PUT',
+    body: JSON.stringify(data),
+  });
+
+  if (error || !response) {
+    return { success: false, error: error?.message || '급여 수정에 실패했습니다.' };
+  }
+
+  const result: SalaryResponse = await response.json();
+
+  if (!result.success) {
+    return { success: false, error: result.message || '급여 수정에 실패했습니다.' };
+  }
+
+  return {
+    success: true,
+    data: transformApiToDetail(result.data),
+  };
+}
+
 /**
  * 급여 통계 조회
  */
@@ -351,4 +386,76 @@ export async function getSalaryStatistics(params?: {
       completedCount: result.data.completed_count,
     },
   };
+}
+
+/**
+ * 급여 엑셀 내보내기
+ */
+export async function exportSalaryExcel(params?: {
+  year?: number;
+  month?: number;
+  status?: string;
+  employee_id?: number;
+  start_date?: string;
+  end_date?: string;
+}): Promise<{
+  success: boolean;
+  data?: Blob;
+  filename?: string;
+  error?: string;
+}> {
+  try {
+    const cookieStore = await cookies();
+    const token = cookieStore.get('access_token')?.value;
+
+    const headers: HeadersInit = {
+      'Accept': 'application/vnd.openxmlformats-officedocument.spreadsheetml.sheet',
+      'Authorization': token ? `Bearer ${token}` : '',
+      'X-API-KEY': process.env.API_KEY || '',
+    };
+
+    const searchParams = new URLSearchParams();
+    if (params?.year) searchParams.set('year', String(params.year));
+    if (params?.month) searchParams.set('month', String(params.month));
+    if (params?.status && params.status !== 'all') {
+      searchParams.set('status', params.status);
+    }
+    if (params?.employee_id) searchParams.set('employee_id', String(params.employee_id));
+    if (params?.start_date) searchParams.set('start_date', params.start_date);
+    if (params?.end_date) searchParams.set('end_date', params.end_date);
+
+    const queryString = searchParams.toString();
+    const url = `${API_URL}/v1/salaries/export${queryString ? `?${queryString}` : ''}`;
+
+    const response = await fetch(url, {
+      method: 'GET',
+      headers,
+    });
+
+    if (!response.ok) {
+      console.warn('[SalaryActions] GET export error:', response.status);
+      return {
+        success: false,
+        error: `API 오류: ${response.status}`,
+      };
+    }
+
+    const blob = await response.blob();
+    const contentDisposition = response.headers.get('Content-Disposition');
+    const filenameMatch = contentDisposition?.match(/filename="?(.+)"?/);
+    const filename = filenameMatch?.[1] || `급여명세_${params?.year || 'all'}_${params?.month || 'all'}.xlsx`;
+
+    return {
+      success: true,
+      data: blob,
+      filename,
+    };
+  } catch (error) {
+    if (isNextRedirectError(error)) throw error;
+    console.error('[SalaryActions] exportSalaryExcel error:', error);
+    return {
+      success: false,
+      error: '서버 오류가 발생했습니다.',
+    };
+  }
 }
\ No newline at end of file
diff --git a/src/components/hr/SalaryManagement/index.tsx b/src/components/hr/SalaryManagement/index.tsx
index 38f22a5b..162b223b 100644
--- a/src/components/hr/SalaryManagement/index.tsx
+++ b/src/components/hr/SalaryManagement/index.tsx
@@ -35,6 +35,7 @@ import {
   getSalary,
   bulkUpdateSalaryStatus,
   updateSalaryStatus,
+  updateSalary,
 } from './actions';
 import type {
   SalaryRecord,
@@ -201,18 +202,37 @@ export function SalaryManagement() {
   }, []);
 
   // ===== 급여 상세 저장 핸들러 =====
-  const handleSaveDetail = useCallback(async (updatedDetail: SalaryDetail) => {
+  const handleSaveDetail = useCallback(async (
+    updatedDetail: SalaryDetail,
+    allowanceDetails?: Record<string, number>
+  ) => {
     if (!selectedSalaryId) return;
 
     setIsActionLoading(true);
     try {
-      const result = await updateSalaryStatus(selectedSalaryId, updatedDetail.status);
-      if (result.success) {
-        toast.success('급여 정보가 저장되었습니다.');
-        setDetailDialogOpen(false);
-        await loadSalaries();
+      // 수당 정보가 변경된 경우 updateSalary API 호출
+      if (allowanceDetails) {
+        const result = await updateSalary(selectedSalaryId, {
+          allowance_details: allowanceDetails,
+          status: updatedDetail.status,
+        });
+        if (result.success) {
+          toast.success('급여 정보가 저장되었습니다.');
+          setDetailDialogOpen(false);
+          await loadSalaries();
+        } else {
+          toast.error(result.error || '저장에 실패했습니다.');
+        }
       } else {
-        toast.error(result.error || '저장에 실패했습니다.');
+        // 상태만 변경된 경우 기존 API 호출
+        const result = await updateSalaryStatus(selectedSalaryId, updatedDetail.status);
+        if (result.success) {
+          toast.success('급여 정보가 저장되었습니다.');
+          setDetailDialogOpen(false);
+          await loadSalaries();
+        } else {
+          toast.error(result.error || '저장에 실패했습니다.');
+        }
       }
     } catch (error) {
       if (isNextRedirectError(error)) throw error;
@@ -223,12 +243,6 @@ export function SalaryManagement() {
     }
   }, [selectedSalaryId, loadSalaries]);
 
-  // ===== 지급항목 추가 핸들러 =====
-  const handleAddPaymentItem = useCallback(() => {
-    // TODO: 지급항목 추가 다이얼로그 또는 로직 구현
-    toast.info('지급항목 추가 기능은 준비 중입니다.');
-  }, []);
-
   // ===== 탭 (단일 탭) =====
   const [activeTab, setActiveTab] = useState('all');
   const tabs: TabOption[] = useMemo(() => [
@@ -522,7 +536,6 @@ export function SalaryManagement() {
         onOpenChange={setDetailDialogOpen}
         salaryDetail={selectedSalaryDetail}
         onSave={handleSaveDetail}
-        onAddPaymentItem={handleAddPaymentItem}
       />
     </>
   );
diff --git a/src/lib/utils/export.ts b/src/lib/utils/export.ts
new file mode 100644
index 00000000..2d274453
--- /dev/null
+++ b/src/lib/utils/export.ts
@@ -0,0 +1,107 @@
+/**
+ * 엑셀 내보내기 유틸리티
+ *
+ * 여러 모듈에서 공통으로 사용:
+ * - 근태관리 (AttendanceManagement)
+ * - 급여관리 (SalaryManagement)
+ * - 기타 데이터 내보내기가 필요한 모듈
+ */
+
+/**
+ * 엑셀 파일 다운로드 처리
+ *
+ * API 응답(Blob)을 받아 파일 다운로드를 트리거합니다.
+ *
+ * @param response - fetch Response 객체 (Content-Type: application/vnd.openxmlformats-officedocument.spreadsheetml.sheet)
+ * @param filename - 저장할 파일명 (확장자 포함)
+ */
+export async function downloadExcelFromResponse(
+  response: Response,
+  filename: string
+): Promise<void> {
+  if (!response.ok) {
+    throw new Error(`엑셀 다운로드 실패: ${response.status}`);
+  }
+
+  const blob = await response.blob();
+  downloadBlob(blob, filename);
+}
+
+/**
+ * Blob을 파일로 다운로드
+ *
+ * @param blob - 다운로드할 Blob 데이터
+ * @param filename - 저장할 파일명
+ */
+export function downloadBlob(blob: Blob, filename: string): void {
+  const url = URL.createObjectURL(blob);
+  const link = document.createElement('a');
+  link.href = url;
+  link.download = filename;
+  document.body.appendChild(link);
+  link.click();
+  document.body.removeChild(link);
+  URL.revokeObjectURL(url);
+}
+
+/**
+ * 현재 날짜/시간을 포함한 파일명 생성
+ *
+ * @param prefix - 파일명 접두사 (예: '근태현황', '급여명세')
+ * @param extension - 파일 확장자 (기본값: 'xlsx')
+ * @returns 생성된 파일명 (예: '근태현황_20250115_143052.xlsx')
+ */
+export function generateExportFilename(
+  prefix: string,
+  extension: string = 'xlsx'
+): string {
+  const now = new Date();
+  const dateStr = now.toISOString().slice(0, 10).replace(/-/g, '');
+  const timeStr = now.toTimeString().slice(0, 8).replace(/:/g, '');
+  return `${prefix}_${dateStr}_${timeStr}.${extension}`;
+}
+
+/**
+ * 엑셀 내보내기 API 호출을 위한 fetch 옵션 생성
+ *
+ * @param token - 인증 토큰
+ * @param params - 쿼리 파라미터 (선택)
+ * @returns fetch 옵션 객체
+ */
+export function createExportFetchOptions(
+  token: string,
+  params?: Record<string, string | number | boolean | undefined>
+): RequestInit {
+  return {
+    method: 'GET',
+    headers: {
+      Authorization: `Bearer ${token}`,
+      Accept: 'application/vnd.openxmlformats-officedocument.spreadsheetml.sheet',
+      'X-API-KEY': process.env.NEXT_PUBLIC_API_KEY || '',
+    },
+    cache: 'no-store',
+  };
+}
+
+/**
+ * 쿼리 파라미터 문자열 생성
+ *
+ * @param params - 쿼리 파라미터 객체
+ * @returns URL 쿼리 문자열 (예: '?year=2025&month=1')
+ */
+export function buildExportQueryString(
+  params?: Record<string, string | number | boolean | undefined>
+): string {
+  if (!params) return '';
+
+  const searchParams = new URLSearchParams();
+
+  Object.entries(params).forEach(([key, value]) => {
+    if (value !== undefined && value !== null && value !== '') {
+      searchParams.set(key, String(value));
+    }
+  });
+
+  const queryString = searchParams.toString();
+  return queryString ? `?${queryString}` : '';
+}