National Pension Service

Main Contents of the Social Security Agreement Between Korea and Canada

Agreement Administrative Arrangement

History of the Agreement with Canada

Jul. 1994 : agreed on negotiating a Social Security Agreement between Korea and Canada
Oct. 1995 : first round of Negotiation Meetings for the Agreement in Canada
Feb. 1996 : second round of Negotiation Meetings for the Agreement in Korea
Jan. 1997 : signed the Agreement on Social Security between Korea and Canada
Sep. 1998 : Negotiation Meetings for the Administrative Arrangement of the Agreement
Dec. 1998 : gave written notification to Canada that Korea has complied with all requirements for entry into force of this Agreement
Jan. 1999 : received written notification from Canada that Canada has complied with all requirements for entry into force of this Agreement
Mar. 1999 : held meetings for the Implementation of the Agreement between Agencies of both countries
Apr. 1999 : signed the Administrative Arrangement of the Agreement
May. 1999 : Social Security Agreement between Korea and Canada entered into force

Applicable Legislation

With respect to Korea,
- the National Pension Law and enforcement rules and regulations
With respect to Canada,
- the Old Age Security Act and the regulations made thereunder
- the Canada Pension Plan and the regulations made thereunder

Personal Scope of this Agreement

This Agreement shall apply to any person who is or who has been subject to the legislation of either Korea or Canada, and to the dependents and survivors of such a person irrespective of their nationality. Therefore, any person such as a national of the contracting country, a stateless person, a refugee or a national of a third country who is or has been subject to the legislation of either contracting country shall be covered by this agreement with his/her dependents and survivors.

※ For more information, you may refer to the section Text of Agreement

Personal Scope Exemption from Dual Coverageof this Agreement

In general, an employee is subject to the legislation of a contracting country in which he/she is employed. A self-employed person is subject to the legislation of a contracting country in which the person ordinarily resides. In the case a person is considered to be self-employed under the laws of a contracting country but considered to be employed under the laws of the other contracting country for the same activity, that person is subject to the laws of the contracting country where he/she resides. A detached worker is exempt from coverage under the pension system of the contracting country which he/she is sent to for less than 5 years if he/she is covered under the pension scheme of his/her home country.

※ For more information, you may refer to the section Agreement or Guide for Exemption Application

[ Countries that employees and the self-employed pay their contributions to ]

Countries that employees and the self-employed pay their contributions to
Type	Work Status	Coverage
Employed in Canada	Employee
	you are employed and working in Canada	Canada
	you are employed in Korea and sent to work in Canada for less than 5 years	Korea
	you are employed in Korea and sent to work in Canada for more than 5 years	Canada
	employed in Korea
	you are employed and working in Korea	Korea
	you are employed in Canada and sent to work in Korea for less than 5 years	Canada
	you are employed in Canada and sent to work in Korea for more than 5 years	Korea
Self-employed in Canada	Self-employed
	you ordinarily reside in Korea but are self-employed in Canada	Korea
	you ordinarily reside in Korea but are self-employed in both Korea and Canada	Korea
	Self-employed in Korea
	you ordinarily reside in Canada but are self-employed in Korea	Canada
	you ordinarily reside in Canada but are self-employed in both Korea and Canada	Canada

Benefits under this Agreement

Even though your periods of coverage in one country are not sufficient to qualify for pension benefits, you may be eligible for benefits after this Agreement has entered into force. This is possible due to totalization of coverage in both countries.

Korean National Pension Benefits under the Social Security Agreement

If you have more than 12 months of insured period in Korea but do not have enough periods of coverage(e.g., 20 years for Full Old-age pension) to qualify for pension benefits under the Korean pension system, you may be able to qualify for Korean benefits by totalizing periods of coverage under the Korean pension system and the Canadian pension system. However, those periods creditable under the Canadian pension system, must not coincide with the periods under the legislation of Korea. Your benefit is calculated by dividing the Korean periods of coverage by the total periods of coverage and then multiplying by the Theoretical Benefit. The Theoretical Benefit is calculated based on the totalized periods in both countries.
Canadian Pension Benefits under the Social Security Agreement

If you have more than 12 months of insured period in Canadian Old Age Security System(OAS) but do not have enough periods of coverage(e.g., 10 years for Old-age pension) to qualify for pension benefits under Canadian Old Age Security System(OAS), you may be able to qualify for Old Age Security pension by totalizing periods of coverage under the Korean pension system and the Canadian Old Age Security System(OAS). However, those periods creditable under the Korean pension scheme, must not coincide with the periods of residence under Canadian Old Age Security System(OAS).

If you do not have enough periods of coverage to qualify for Canadian pension benefits under the Canada Pension Plan(CPP), you may be able to qualify for Canadian pension benefits by totalizing periods of coverage under the Korean pension system and the Canada Pension Plan(CPP). However, those periods creditable under the Korean pension scheme, must not coincide with the periods the Canada Pension Plan(CPP).
A person who is or has been subject to the laws of one contracting country and who resides within the territory of the other contracting country shall, together with his dependents, receive equal treatment with the nationals of the other contracting country in the application of the laws of the other contracting country.
A Korean Lump-sum refund is paid to Canadian nationals.
However, since there is no provision for a Lump-sum refund in the legislation of the Canadian Pension System, Korean people cannot be paid a Lump-sum refund from the Canadian Pension System. Instead, the contributions to the Canadian Pension System may be calculated toward pension payments according to the legislation of the Canadian Pension System.

※ For more information, you may refer to the section Agreement or Guide for Exemption Application

Agencies of this Agreement

As regards Korea,
- National Pension Service (NPS)
As regards Canada,
- Department of Human Resources and Social Development : www.hrsdc.gc.ca
- Canada Revenue Agency : www.cra-arc.gc.ca

Guide for Exemption Application

How to be Exempt from U.K Pension Contributions(social security tax)

If you are mandatorily covered by the Korean National Pension Scheme, and you would like to be exempt from paying contributions to Canadian pension system, you must get "a Certificate of Coverage under Social Security Agreement" from the National Pension Service of Korea and submit(show) it to the Canadian Agency.

A request for a Korean Certificate of Coverage
- If you are an employee, your employer must request a Korean Certificate of Coverage.
- If you are self-employed, you yourself must request a Korean Certificate of Coverage.
- Who requires a Korean Certificate of Coverage?
  - An employee who is sent to work in Canada within a certain period (5 years) by an employer;
  - An employee who is sent to work in Canada by an employer within a certain period and the detached period is extended for a certain period (In this case, mutual agreement between two countries is needed);
  - A self-employed person who ordinarily resides in Korea and works in Canada;
  - A self-employed person who ordinarily resides in Korea and works in Canada as well as in Korea; or
  - Some workers or members of a crew on a ship or aircraft who can be exempt from pension contributions of Canada under the Social Security Agreement between Korea and Canada
- How to request a Korean Certificate of Coverage under the Social Security Agreement?
  
  The employer or self-employed person must request a Korean Certificate of Coverage by visiting the National Pension Service of Korea with the required documents or sending the required documents to the National Pension Service of Korea by mail or fax.
  - National Pension Service, Center for International Affairs, 6th Floor, Kukmin-Yeonkum Building, 180, Giji-ro, Deokjin-gu, Jeonju-si, Jeonbuk-do, 54870, Korea
  - Fax (063)900-3404
- Required Documents
  - "Application for Certificate of Coverage under Social Security Agreement"
  - Documents to confirm the employee's detachment such as a Detachment Order.
  ※ "Application for Certificate of Coverage under Social Security Agreement" is available on our website → Social Security Agreement → Forms or you can get them by visiting NPS regional office and by copying the form in the manual brochure at the NPS.
Submission of the Certificate of Coverage to Canadian Agency

In Canada, since an employer or a self-employed person in normally responsible for reporting and paying pension contributions, you don't have to pay contributions for the period of coverage specified on the Korean Certificate of Coverage under the Social Security Agreement. However, when the Canadian agency requests the evidence for the exemption, you have to show that Certificate of Coverage.

If a contributor has already paid contributions for the previous exemption period, within a certain period, he/she is able to request a refund according to the interior procedure. However, in some cases, there could be limitations on the period regarding retroactive exemptions or refunds, so we recommend that you request the exemption allowing a suitable amount of time.

How to be Exempt from Pension Contributions

If you are mandatorily covered by Canada Pension Plan, and you would like to be exempt from coverage under the Korean National Pension Scheme, you must get a Certificate of Coverage from a Canadian Agency and submit it to the National Pension Service.

A request for a Certificate of Coverage from Canada

If you are an employee, your employer must request a Certificate of Coverage from a Canadian Agency. If you are self-employed, you must request a Certificate of Coverage by yourself.
- Who requires a Canadian Certificate of Coverage?
  - An employee who is sent to work in Korea within a certain period (5 years) by an employer.
  - An employee who is sent to work in Korea within a certain period by the employer and the detached period is extended for a certain period (In this case, mutual consent between two countries is needed)
  - A self-employed person who ordinarily resides in Canada and works in Korea.
  - A self-employed person who ordinarily resides in Canada and works in Korea as well as in Canada
  - Some workers or members of a crew on a ship or aircraft who can be exempt from Korean National Pension Contributions under the Social Security Agreement between Korea and Canada.
- How to request a Canadian Certificate of Coverage under the Social Security Agreement?
  
  After contacting the Canadian Agency by phone or fax, you must request a certificate with the required documents according to the agency's procedures.
- Issuing Agency of Canadian Certificate of Coverage
  
  Canada Customs and Revenue Agency, International Tax Services Offices(Outside of Canada : Tel. 1 613 952 3741, Within Canada 800 267 5177)
  
  (www.cra-arc.gc.ca)
Submission of the Certificate of Coverage to the Korean National Pension Service

If you are a worker, an employer in Korea (if self-employed, you yourself) must submit an "application of exemption" as well as an original copy of "Canadian Certificate of Coverage", and a copy of your identification to the international Center or the regional office by visiting or by sending a registered letter. (Because an original copy must be submitted, a facsimile or a copy of the Certificate will not be accepted)

If you submit a Canadian Certificate of Coverage, you are exempt from Coverage under the Korean National Pension for the period shown on the same Certificate. If you have already paid contributions before you submit your certificate, the amount of the contributions already paid can be transferred to your due contributions or refunded. However, in accordance with the regulations of the National Pension Scheme, the right to request a refund of a over-collected amount becomes valid only for up to 5 years from the day following the processing of a qualification change, therefore, we recommend that you request the exemption within the required period.

※ Information here on our website is a general guide. You can get more information about the Exemption of Coverage at the International Center of the NPS or any regional office of NPS.

Application for Korean Benefits under the Agreement

If you have periods of coverage both in Korea and Canada but do not have enough periods of coverage under the Korean Pension system to qualify for Korean pension benefits, you may be able to qualify for Korean benefits by submitting the following required documents as long as you meet the requirements for entitlement based on totalization of periods under both the Korean pension system and Canadian pension system.

Requirements for entitlement classified by the types, eligible persons, the method of filling out the forms and required documents are introduced respectively under each benefits link above.

A claimant must submit "Application for Korean Benefits under the Korea-Canada Social Security Agreement" to the NPS and to the Canadian Agency. At the time of applying for benefits by mail, you are recommended to be fully aware of the requirements for the Benefit Application by asking the NPS by phone. In this way, you will ensure the proper preparation of the documents and avoid any unnecessary delays in payments. Otherwise, you might waste time in correcting errors or omissions on the Application.

You can download the form of "Application for Korean Benefits under the Korea-Canada Social Security Agreement" from our website or get it at the NPS's regional office, the Embassy of the Republic of Korea Abroad, or a Canadian agency.

Old-age Pension

Eligible Persons

If you meet the following conditions for the benefits by totalizing both countries' periods of coverage, you may be able to apply for the Korean Old-age pension under the Social Security Agreement. However, to be eligible to have your Korean periods counted, you must have completed at least 12 months.

Old-age Pension
Type	Totalized period of Coverage	Age of the first benefit payment	Other Cases
Full Old-age Pension	20 years or more	age of 60 (55)	less than 65, not engaged in income-earning activities
Reduced Old-age Pension	from 10 years to less than 20 years	age of 60 (55)	less than 65, not engaged in income-earning activities
Active Old-age Pension	10 years or more	age from 60 to 65 (55-60)	engaged in income-earning activities
Early Old-age Pension	10 years	age of 55	less than 65, not engaged in income-earning activities
Special Old-age Pension	from 5 years to less than 10 years	age of 60 (55)	more than certain years of age

Filling out the Application Form and Required Documents

If you want to apply for an Old-age pension, you must fill out Part A (General information), Part B (Application for an Old-age Pension), Part I (To be signed by the applicant) on the "Application for Korean Benefits under the Korea-Canada Social Security Agreement" and submit it with the following required documents.
Required documents
- ID such as Alien Registration Card and Passport or Resident Registration Card.
- A copy of your Korean bank account information
  
  ※ If you want overseas remittance, you must fill out the Overseas Remittance section Part G (Method of Payment of Benefit) and submit a copy of your foreign bank account information.
- In the case of Early Old-age Pension
  - If you are an employee: an Employment Contract (a Verification of Employer), and an Income Withholding Taxes Receipt (or a Salary Book or a bank account where your salary is deposited into, etc.) are also required.
  - If you are an employer: a Certificate of Suspension or a Cessation of Business, or documents to confirm suspension or cessation are also required.
- If you have any dependents supported by you,
  - Documents to confirm your family relations: a copy of your family register, a copy of the Registration of Korean National Residing Abroad, verification of residence, verification of common law status, etc.
  - Documents to confirm your dependence status: a Certificate of Studentship, a Certificate of Holding Office, a Certificate of Medical Care, a copy of the Certificate of Business Registration, a copy of the Building Registration Certificate, documents to confirm special reasons for living separately, a remittance statement of the financial institution (communications and portal services), etc.
  - Documents to confirm your disability: a medical report for disability under the Agreement(a Canadian medical report is acceptable)
※ If you have a certificate of disability registration falling under the 1st or 2nd degree based on the Korean Welfare of Disabled Persons Act prior to the date on which reasons of payment occur (e.g., the date when an Old-age pensioner reaches pensionable age, when a Disability pensioner has finished his/her medical treatment or 2 years have passed since the first medical examination, or in the case of Survivor Pension, when the person who is/was a contributor dies) it is considered a document of verification for disability.

Divided Pension

Eligibility

If you lived with your ex-spouse for 5 years or more while your spouse was paying contributions, and your spouse is a beneficiary of Old-age Pension under the social security agreement, you may apply for a divided pension if you meet the following conditions for the benefits. However, to be eligible for the benefits, you must have completed at least 12 months of coverage in Korea.
You are entitled to the payment of benefits
- When you become 60 years of age after having divorced an Old-age pensioner.
- When you divorce an Old-age pensioner after turning 60 years of age.
- When your ex-spouse acquires Old-age pension entitlement after you become 60 years of age.
- When you become 60 years of age after your ex-spouse has acquired Old-age Pension entitlement.
Filling out the Application Form and Required Documents

If you want to apply for a Divided Pension, you must fill out Part A (General information), Part C (Application for a Divided Pension), and Part I (To be signed by the applicant) on the "Application for Korean Benefits under the Korea-Canada Social Security Agreement" and submit it with the following required documents.
Required documents
- ID such as Alien Registration Card and Passport or just Resident Registration Card.
- A copy of your Korean bank account information
  
  ※ If you want overseas remittance, you must fill out the Overseas Remittance section Part G (Method of Payment of Benefit) and submit a copy of your foreign bank account information.
- If you are Korean: documents to confirm your divorce such as a copy of your family register, etc.
- If you are a foreigner or an overseas Korean: documents to confirm the period of marriage and occurrence of divorce such as a certificate of marriage, a certificate of residence report of overseas Korean national, or a confirmation of residence.

Disability Pension

Eligible Persons

If you have periods of coverage in Korea and come to be disabled while you are covered under the Canada Pension Plan, you may apply for the Korean Disability Pension under the Social Security Agreement. However, to be eligible for the benefits, you must have completed at least 12 months of coverage in Korea.
Filling out the Application Form and Required Documents

If you want to apply for a Disability Pension, you must fill out Part A (General information), Part D (Application for a Disability Pension), Part I (to be signed by the applicant) on the "Application for Korean Benefits under the Korea-Canada Social Security Agreement" and submit it with the following required documents. "Application for Korean Benefits under the Korea-Canada Social Security Agreement" and submit it with the following required documents.
Required documents
- ID such as Alien Registration Card and Passport, or just Resident Registration Card
- A copy of your Korean bank account information
  
  ※ If you want overseas remittance, you must fill out Overseas Remittance section Part G (Method of Payment of Benefit) and submit a copy of your foreign bank account information.
- Documents to verify your disability history
  - Documents sent by the Canadian Agency in relation to your disability (Medical report for disability, X-ray, CT or MRI film, etc.)
  - A Medical report that verifies disability (This form was established under the social security agreement between Korea and Canada. It is to be used if the documents from Canada are not sufficient)
- If the accident occurred while you were working
  - Documents to confirm whether you are eligible for compensation under the Industrial Accident Compensation Insurance Act, the Labor Standard Act or the Seamen Law
- If you receive compensation from a person who caused you harm, you need the related documents
  - the decision of the court or a copy of the settlement reached with the person who caused your disability.
- If you have any dependents supported by you,
  - Documents to verify your family relations: a copy of your family register, a copy of the Registration of Korean National Residing Abroad, a Verification for Residence, a Verification for the marriage in effect, etc.
  - Documents to confirm your dependence status: a Certificate of Studentship, a Certificate of Holding Office, a Certificate of Medical Care, a copy of Certificate of Business Registration, a copy of Building Registration Certificate, documents to confirm special reasons for living separately, a remittance statement of the financial institution (communications and portal services), etc.
  - Documents to confirm your disability: a medical report for disability under the Agreement (a Canadian medical report is acceptable)

Survivor Pension

Eligible Persons

A surviving dependent of the person who meets the following conditions can apply for a Survivor pension. However, to be eligible for the benefits, he/she must have completed at least 12 months of coverage in Korea
Surviving dependents are entitled to the payment of benefits
- When a person with insured periods under the Korean National Pension Scheme dies while he/she was covered under the Canadian Pension Plan.
- When a person with a totalized insured period of 10 years or more under the Korean and the Canadian pension systems dies after losing insured status.
- When a person with a totalized insured period of less than 10 years under the Korean and Canadian pension systems dies within 2 years after the first medical examination during the insured period due to disease or injury that occurred during the insured period the Canadian pension system. This case even applies if a person dies within 2 years after the first medical examination which is made within 1 year after that person's insured status was discontinued.
- When a person who is a beneficiary of the Old-age Pension or the Disability Pension with the 1st or 2nd degree of disability under the Agreement dies.
Filling out the Application Form and Required Documents

If a person wants to apply for a Survivor Pension, he/she must fill out Part A (General information), Part E (Application for a Survivor Pension), Part I (To be signed by the applicant) on the Application for Korean Benefits under the Korea-Canada Social Security Agreement and submit it with the following required documents.
Required documents
- ID such as Alien Registration Card and Passport, or just Resident Registration
- A copy of your Korean bank account information
  ※ If you want overseas remittance, you must fill out Overseas Remittance section Part G (Method of Payment of Benefit) and submit a copy of your foreign bank account information.
- Documents to confirm the beneficiary's death
  - a copy of the family register, a medical report for death, a confirmation of the corpse, a certificate of death
- Documents to verify your family relations: a copy of your family register, a copy of the Registration of Korean National Residing Abroad.
- Documents to confirm your surviving dependence status: a Certificate of Studentship, a Certificate of Holding Office, a Certificate of Medical Care, a copy of Certificate of Business Registration, a copy of Building Registration Certificate, documents to confirm special reasons for living separately, a remittance statement of the financial institution (communications and portal services), etc.
- Documents to confirm disability: a medical report for disability under the Agreement(a canadian medical report is acceptable)
- Documents to show the result of the first medical examination
  - a medical report for death, a confirmation of the corpse, a certificate of death and other documents to confirm the first medical examination. (if a Korean national dies in Korea, a report for health insurance medical examination and treatment, etc. is required)
- If the accident occurred while working
  - documents which verify whether you are eligible for compensation under the Industrial Accident Compensation Insurance Act, the Labor Standard Act or the Seamen Law
- If you receive compensation from a person who caused you harm, you need the related documents.
  - the decision of the court or a copy of the settlement reached with the person who caused your disability.

Lump-sum refund

Eligible Persons

If you are subject to the legislation of Canada and meet the following conditions, you may apply for a Lump-sum refund. However, once you have received the Lump-sum refund, your concerned Insured periods are not totalized for the Korean National Pension or Canadian Old-age Pension, Canada Pension Plan. Therefore, it may be advantageous for you to apply for a Pension instead of the Lump-sum refund.
Following persons are entitled to the payment of benefits
- A Canadian insurer with less than 10 years of totalized insured periods under the Canadian and Korean pension systems who reached 60 years of age, provided that he/she is not eligible for the old-age pension.
- A Canadian insurer who loses his/her insured status under the Korean National Pension and returns or plans to return to Canada, provided that he/she is not eligible for the old-age pension.
- A surviving dependent of the Canadian insurer who died with totalized insured periods less than 10 years under the Canadian and Korean pension systems.(only when this surviving dependent is not entitled to the Survivor Pension)
- A surviving dependent of the Canadian insurer who died with more than 10 years of insured periods under the Canadian and Korean pension systems, but only when this person is not eligible for the Survivor Pension due to the non-payment of contributions.
※ For Canadians, contributions paid after the entry into force of the Agreement on Social Security between Korea and Canada (May 1, 1999) are only granted to the beneficiary in the type of Lump-sum refund.
Filling out the Application Form and Required Documents

If you want to apply for a Lump-sum refund, you must fill out Part A (General information), Part F (Application for a Lump-sum refund), Part I (To be signed by the applicant) on the "Application for Korean Benefits under the Korea-Canada Social Security Agreement" and submit it with the following required documents.
Required Documents
- ID such as a Registration Card and Passport, or just Resident Registration Card.
- A copy of your Korean bank account information
  
  ※ If you want overseas remittance, you must fill out Overseas Remittance section Part G (Method of Payment of Benefit) and submit a certificate of your foreign bank account information.
- When you apply because you are leaving Korea
  - before leaving Korea: a copy of air ticket
  - after leaving Korea: a copy of passport (the part which shows the immigration exit stamp dated after you discontinued your Korean insured status)
- When you apply because of death
  - Documents to verify your family relations: a copy of your family register, a copy of the Registration of Korean National Residing Abroad, a Verification for Residence, a Verification for the marriage in effect, etc.
  - Documents to confirm your dependence status: a Certificate of Studentship, a Certificate of Holding Office, a Certificate of Medical Care, a copy of Certificate of Business Registration, a copy of Building Registration Certificate, documents to confirm special reasons for living separately, a remittance statement of the financial institution (communications and portal services), etc.
  - Documents to confirm disability: a medical report for disability under the Agreement(a canadian medical reports is acceptable)

※ Information here on our website is a general guide. You can get more information at the International Relations Team of the NPS or any regional office of NPS.

Application for Canadian Benefits under the Agreement