DigiTimes披露美光台中工会协议细节：FY2027起按职级推季度利润分享奖金，桃园工会态度与10/22罢工仍待定

Micron Technology's labor dispute in Taiwan appears set for resolution after its Taichung union signed a labor-management agreement with the company and withdrew from the mediation session scheduled for October 22. According to an internal email circulated by employees, Micron will introduce quarterly profit-sharing bonuses based on employee level in fiscal year 2027. The plan will cover employees at the director level and below.

Quarterly bonus: cash now, stock later
Under the new system, 50% of each bonus will be paid in cash after each quarter's financial results are released, while the remaining 50% will be deferred until year-end and distributed as stock awards, which will vest after one year.
According to the email, Micron will first calculate its net operating income under US generally accepted accounting principles (GAAP) each quarter. After setting aside the funds required for the following quarter's capital expenditures, the company will then calculate employee profit-sharing bonuses. Actual payouts will depend on the company's operating performance and the terms of the plan.
As compensation at foreign companies is linked to employee level and performance, employee performance reviews are also understood to affect profit-sharing payouts. Employees rated "exceeds expectations" or "significantly exceeds expectations" may receive 110% of the quarterly bonus calculation baseline, while those rated "meets expectations" will receive 100% and those rated "needs improvement" will receive 35%.
Micron has not disclosed further details on the proportion of profits to be allocated to bonuses or the calculation formula. The new quarterly profit-linked bonus will generally apply to employees from entry-level positions through director level, while senior executives will retain the existing compensation system.
IPP shifts to strategic objectives
Micron will also adjust its existing annual incentive plan program (IPP). For directors and employees below that level who qualify for the new quarterly bonus, the existing IPP is calculated based on operating profit performance and strategic objectives, each accounting for 50%. In fiscal 2027, the formula will be based entirely on strategic objectives, with the maximum score rising from 200% to 250%.
Senior directors and employees at higher levels will not be eligible for the new quarterly profit-sharing bonus. Their IPP will continue to be calculated using the existing formula, with operating profit performance and strategic objectives each accounting for 50%.
Union prioritizes long-term gains
According to preliminary internal calculations by the Taichung union based on the negotiated proposal, employees at level D2, with a monthly salary of about NT$35,000 (approx. US$1,080), could see annual compensation rise from around NT$630,000 in fiscal 2025 to NT$2.2 million in fiscal 2027. For employees at level E1, with a monthly salary of approximately NT$76,000, annual compensation could increase from around NT$1.4 million in fiscal 2025 to NT$3.9 million in fiscal 2027.
The Taichung union emphasized that during negotiations, it placed particular importance on long-term compensation system changes rather than one-time bonuses. It hopes to secure a compensation structure that allows employees to accumulate benefits over time, receive sustained gains, and share in the company's operating results.
Actual compensation will still depend on individual job level, salary conditions, and the final terms of the plan. Further details on other structural salary adjustments and shift allowances will be explained at a later stage, the union said.
The Taoyuan union has not yet issued a clear response. With the Taichung union reaching an agreement ahead of schedule, it remains to be seen whether the Taoyuan union will accept the same proposal and whether the strike scheduled for October 22 will proceed as planned.