A reward is paid when a report results in the recovery of funds by a public institution, an increase in its revenue, or a reduction in its expenditures. This applies, in particular, to reports of corruption, public interest violations, and false claims for public funds.

Currently, rewards for corruption reports are calculated using a tiered scale and range from 4% to 30% of the amount recovered. The applicable rate decreases as the amount recovered increases. Once the amendments take effect, a uniform rate of 30% will apply regardless of the amount recovered.

At the same time, the current maximum reward of KRW 3 billion (approximately USD 2.21 million) will be abolished. The cap currently applies, in particular, to corruption reports and reports of false claims for public funds; a similar cap on rewards for reports of public interest violations had already been abolished.

The amount of a reward may still be reduced based on the whistleblower’s contribution to uncovering the violation, the accuracy of the information provided, and other applicable criteria.

The new rules will enter into force on 29 September 2026 and will cover reward applications submitted on or after that date. According to the Anti-Corruption and Civil Rights Commission (ACRC), the amendments are intended to ensure that whistleblowers receive rewards commensurate with their contribution and encourage the reporting of corruption and other violations.