This study examined Korean employees’ meal structure characterized by mealtime, meal places, and companions. The data from 19,692 time diaries, recorded by 9,846 employees aged 19-64 years for two days in the 2014 Korean Time Use Survey, were analyzed for working days and non-working days. Approximately two-thirds of Korean employees ate meals three times a day on both working and non-working days. The breakfast and lunch-times on working days were distributed within two hours, but the dinner time on working days and all three meals on non-working days were dispersed across a three-hour range. Male employees spent three minutes on meal preparation on working days, whereas females spent 30 minutes. On working days, 88% of breakfasts and 67% of dinners were eaten at home. For lunches, 46% were eaten at restaurants, and 42% were at workplaces. The breakfast on working days showed the highest percentage of eating alone (40%) and the dinner on non-working days appeared highest in the percentage of eating with families (69%). The characteristics of Korean employees’ meal structure appeared different on working days and non-working days. Such characteristics should be considered in the process of planning nutrition policies and programs for employees.