근로기준법상 “관리감독자”의판단 기준에 관한 연구 -미국 연방대법원 Helix 판결을 계기로-

This study conducts a comparative analysis of the criteria used to determine who qualifies as a “managerial employee” exempt from working time regulations in the United States, Korea, Japan, and the European Union (EU), focusing on the U.S. Supreme Court’s Helix decision. In the United States, such determinations rely on formal and textual criteria—such as the method of salary payment—reflecting the structure of U.S. labor law that values clarity and predictability. In contrast, Korea and Japan adopt a more substantive approach, comprehensively considering multiple factors including the employee’s actual duties, level of responsibility, and control over working hours; Japan, in particular, maintains a notably strict standard in this regard. The EU, through its Working Time Directive, emphasizes the degree of an employee’s self- determination over working time as a key factor, revealing a distinct regulatory focus compared to other jurisdictions. Through this comparative analysis, the study argues that these differing standards embody each jurisdiction’s normative choices and cultural understandings of labor. Building on this insight, the paper suggests the need for an interpretative framework in Korea that balances formal and substantive considerations while more clearly assessing the employee’s actual control over working hours.