National Pension Service

Main Contents of the Social Security Convention Between Korea and The U.K.

History of the Convention with the U.K.

• Mar. 1995 : Agreed on negotiating a Social Security Convention between Korea and the U.K.
• Aug. 1995 : Held the first round of Negotiation Meetings for the Convention in the U.K.
• Mar. 1996 : Held the second round of Negotiation Meetings for the Convention in Korea
• Aug. 1996 : Held the third round of Negotiation Meetings for the Convention in The U.K.
• Apr. 1999 : Signed the Convention on Social Security between Korea and the UK
• Dec. 1999 : Provided written notification to the UK that Korea has complied with all requirements for entry into force of this Convention
• Apr. 2000 : Held meetings for the Implementation of the Convention between Agencies of both countries
• May. 2000 : Received written notification from the UK that the UK has complied with all requirements for entry into force of this Convention
• Jun. 2000 : Signed the Administrative Arrangement of the Convention
• Aug. 2000 : Social Security Convention between Korea and the UK entered into force

Applicable Legislation

• With respect to Korea,

  • the National Pension Act and enforcement rules and regulations

• With respect to The U.K.,

  • the Social Security Administration Act 1992, the Social Security Contributions and Benefits Act 1992 and the Social Security (Consequential Provisions) Act 1992
  • the Social Security Administration (Northern Ireland) Act 1992, the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and the Social Security (Consequential Provisions) (Northern Ireland) Act 1992
  • the Social Security Administration Act 1992, the Social Security Contributions and Benefits Act 1992 and the Social Security (Consequential Provisions) Act 1992 (Acts of Parliament) as those Acts apply to the Isle of Man by virtue of Orders made, or having effect as if made, under the Social Security Act 1982 (an Act of Tynwald)
  • the Social Insurance (Guernsey) Law, 1978
  • the Social Security (Jersey) Law, 1974, and the legislation which was repealed or consolidated by those Acts, Laws or Orders or repealed by legislation consolidated by them

Personal Scope of this Convention

This Convention shall apply to any person who is or who has been subject to the legislation of either Korea or the UK, irrespective of his/her 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 Convention.

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

Exemption from Dual Coverage

• In general, an employee is subject to the legislation of a contracting country in which he/she is employed.
• Where an employee is employed in both countries for the same period, the person is subject to the legislation of a contracting country in which he/she ordinarily resides.
• A self-employed person is subject to the legislation of a contracting country in which the person ordinarily resides.
• Where a person is employed in the territory of one contracting country and is self-employed in the territory of the other country for the same period, he/she is subject to the legislation of a contracting country in which he/she ordinarily resides.
• A detached worker is exempt from coverage under the legislation of the contracting country which he/she is sent to for less than 5 years if he/she is covered under the legislation of his/her home country.

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

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

Benefits under this Convention

• Since the Convention on Social Security Between Korea and the UK is a Contributions-only Convention, there is no provision of Totalization of Periods of Coverage for the entitlement to benefit.
• Therefore, there is no pension benefits under the Convention, whether the payment is granted depends on the each country's legislation respectively.
• And a Korean Lump-sum refund is not paid to the nationals of U.K.

※ For more information, you may refer to the section Convention

Agencies of this Convention

• As regards Korea,

  • National Pension Service (NPS)

• As regards the UK,

  • HM Revenue & Customs : www.hmrc.gov.uk/

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 Social Security insurance contributions of the U.K., you must get a Certificate of Coverage under Social Security Agreement from the National Pension Service of Korea and submit(show) it to the U.K. Agency.

1. 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 the U.K. within a certain period (5 years) by an employer
     • An employee who is sent to work in the U.K. within a certain period by an 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 Korea and works in the U.K.
     • An employee who ordinarily resides in Korea and works in both countries.
     • A self-employed person who ordinarily resides in Korea and works in the U.K. as well as in Korea
     • Members of a crew on a ship or aircraft who can be exempt from pension contributions (social insurance tax) of the U.K. under the Social Security Agreement between Korea and the U.K.

   • 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.

2. Submission of the Certificate of Coverage to the U.K. Agency

   In U.K., since an employer or a self-employed person is normally responsible for reporting and paying social security insurance 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 U.K. 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 the U.K pension (social insurance) scheme, and you would like to be exempt from coverage under the Korean National Pension Scheme, you must get a Certificate of Coverage under the Agreement from the authorized Agency in the U.K. and submit it to the National Pension Service.

1. A request for a Certificate of Coverage from The U.K.

   If you are an employee, your employer must request a Certificate of Coverage from an Agency in the U.K. If you are self-employed, you must request a Certificate of Coverage by yourself.

   • Who requires a U.K. 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 the U.K. and works in Korea.
     • A person who ordinarily resides in the U.K. and works as a worker in Korea as well as in the U.K.
     • A self-employed person who ordinarily resides in the U.K. and works in Korea as well as in the U.K.
     • 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 the U.K.

   • How to request a U.K. Certificate of Coverage under the Social Security Agreement?

     After contacting the U.K. Agency by phone or fax, you must request a certificate with the required documents according to the agency's procedures.

   • Issuing Agency of the U.K. Certificate of Coverage

     HM Revenue & Customs (www.hmrc.gov.uk )

     (Tel. Outside of the U.K. : 44 191 203 7010, Within the U.K. : 0300 200 3506)

2. Submission of the Certificate of Coverage to the Korean National Pension Service

   If you are a worker, your employer in Korea (if a self-employed, you yourself) must submit an "application of exemption" as well as an original copy of the "U.K. Certificate of Coverage", and a copy of your identification to the International Center or local 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 U.K.'s Certificate of Coverage of the pension (social insurance) scheme, you are exempt from Korean contributions 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 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 at the International Center of the NPS or any local office of the NPS.