National Pension Service

Main Contents of the Social Security Agreement Between Korea and The Netherlands

History of the Convention with The Netherlands

• Feb. 1996 : Agreed on negotiating a Social Security Convention between Korea and the Netherlands
• May. 1997 : Held the first round of Negotiation Meetings for the Convention in Korea
• Dec. 1998 : Held the second round of Negotiation Meetings for the Convention in the Netherlands
• Jun. 2000 : Agreed on the Convention and the Administrative Arrangement
• Jul. 2002 : Signed the Convention and Administrative Arrangement
• Jul. 2002 : Held meetings for the Implementation of the Convention between Agencies of both countries
• Jul. 2003 : completed the written notification from one country to the other country that each country has complied with all requirements for entry into force of this Convention
• Oct. 2003 : Social Security Convention between Korea and the Netherlands entered into force
• Nov. 2000 : Held the first round of agencies meetings between both countries

Applicable Legislation

• With respect to Korea,

  • the National Pension Act

• With respect to the Netherlands,

  • old age insurance
  • invalidity insurance
  • survivors' insurance
  • sickness insurance (cash benefits and benefits in kind)
  • unemployment insurance
  • children's allowances

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 Netherlands, with the persons whose rights are derived from 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, with the persons whose rights are derived from such a person, 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.
• In general, a self-employed person is subject to the legislation of a contracting country in which he/she is self-employed.
• A person who is self-employed in both contracting country 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 Agreement

• Since the Convention on Social Security Between Korea and the Netherlands is 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 The Netherlands.

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

Agencies of this Convention

• As regards Korea,

  • National Pension Service (NPS)

• As regards the Netherlands,

  • Sociale Verzekeringsbank : www.svb.nl

Guide for Exemption Application

How to be exempted from Dutch social insurance contributions

If you are mandatorily covered by the Korean National Pension Scheme, and you would like to be exempt from paying social insurance contributions to the Netherlands, you must get "a Certificate of Coverage under Social Security Agreement" from the National Pension Service of Korea and submit(show) it to the Dutch 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 China within a certain period of time by an employer
     • A self-employed person who permanently resides in Korea and temporarily resides in China

   • 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's regional office and by copying the form in the manual brochure at the NPS.

2. Submission of the Certificate of Coverage to the Dutch Agency

   In the Netherlands, since an employer or a self-employed person is normally responsible for reporting and paying social 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 Dutch 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.In the case of the Netherlands in particular, if you apply for a Certificate of Coverage after 6 months of your detachment, the Certificate can be issued only when the agencies of both countries make an agreement on that. Please note that in some cases, you might not be exempt from paying contributions.

How to be Exempt from Korean Pension Contributions

If you are mandatorily covered by the Dutch social insurance scheme plan, 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 Netherlands and submit it to the National Pension Service.

1. A request for a Certificate of Coverage from the Netherlands

   If you are an employee, your employer must request a Certificate of Coverage from an Agency in the Netherlands

   If you are self-employed, you must request a Certificate of Coverage by yourself.

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

   • How to request a Dutch Certificate of Coverage under the Social Security Agreement?

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

   • Issuing Agency of the Dutch Certificate of Coverage

     Sociale Verzekeringsbank (Tel. 31 0 20 656 5681)

     www.svb.nl

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

   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 "Dutch 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 Dutch Certificate of Coverage of the social insurance scheme, you are exempt from Korean national pension 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 for 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.

   In the case of the Netherlands in particular, if you apply for a Certificate of Coverage after 6 months of your detachment, the Certificate can be issued only when the agencies of both countries make an agreement on that. Please note that in some cases, you might not be exempt from paying contributions.

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