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Purpose: This study investigated the relationship between working conditions and smoking among Korean employees using nationally representative data. Methods: We analyzed data from the Third Korean Working Conditions Survey to identify associations between various working conditions and smoking. We calculated the smoking prevalence depending on individual characteristics and working conditions. Also, multivariate logistic regression analysis was used to investigate the relationship between working conditions and smoking. Results: Company size, occupation type, employment type, working hours, working-time flexibility, and smoking-area policy were related to smoking among male employees, while company size, occupation type, employment type, and smoking-area policy were associated with smoking prevalence among females. Conclusion: Our results indicate that working conditions influence smoking prevalence, and the implementation of smoke-free policies is needed to target specific working conditions, including a strict no-smoking-area policy.