1. 지침 변경 배경 ····································································1

2. 2024년 대법원 전원합의체 판결 요지 ···························2

(1) 통상임금 개념의 재정립 필요성 ···············································2

(2) 통상임금의 개념 ···········································································4

(3) 통상임금의 역할 ···········································································5

(4) 통상임금의 판단기준 ···································································6

(5) 통상임금에 관한 노사 합의 효력 ···········································10

(6) 새로운 법리의 효력 범위 ·························································12

3. 노사지도 지침 ····································································13

(1) 통상임금에 관한 지도방향 ·······················································13

(2) 사업장 동향 점검 및 노사협의 지원 ·····································16