National Pension Service

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

History of the Agreement with Japan

• Oct. 1998 : Agreed on negotiating a Social Security Agreement between Korea and Japan
• Dec. 2001 : Held the first round of preliminary talks for the Social Security Agreement in Korea
• Jun. 2002 : Held the second round of preliminary talks for the Social Security Agreement in Japan
• Mar. 2003 : Held the first round of Negotiation Meetings for the Agreement in Korea
• Jul. 2003 : Held the second round of Negotiation Meetings for the Agreement in Japan
• Oct. 2003 : Held the third round of Negotiation Meetings for the Agreement in Korea
• Feb. 2004 : Signed the Agreement on Social Security between Korea and Japan
• Jul. 2004 : Held meetings for the Implementation of the Agreement between Agencies of both countries
• Sep. 2004 : Signed the Administrative Arrangement of the Agreement
• Jan. 2005 : 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 Agreement
• Apr. 2005 : Social Security Agreement between Korea and Japan entered into force

Applicable Legislation

• With respect to Korea,

  • the National Pension Scheme

• With respect to Japan,

  • the National Pension (except the Old Age Welfare Pension or any other pensions which are granted on a transitional or complementary basis for the purpose of welfare and which are payable wholly or mainly out of national budgetary resources)
  • the Employees’ Pension Insurance
  • the Mutual Aid Pension for National Public Officials
  • the Mutual Aid Pension for Local Public Officials and Personnel of Similar Status
  • the Mutual Aid Pension for Private School Personnel

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 Japan, 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

Exemption from Dual Coverage

• In general, an employee or a self-employed person who works in the territory of one contracting country, in respect of that work, is subject to the legislation of that contracting country.
• Where an employee or an self-employed person works 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 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.(a 3-year extension is available by the consent between both countries' agencies)
• If a person who has been self-employed in one contracting country is temporarily self-employed for less than 5 years exclusively in the other contracting country, he/she is subject to the legislation of the former contracting country and exempt from coverage under the pension system of the latter contracting country. (a 3-year extension is available by the consent between both countries' agencies)
• The spouse and dependents of a detached worker are exempt from coverage under the pension system of the contracting country where the detached worker is sent for less than 5 years if they are not engaged in income-earning activities in that contracting 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 ]

Benefits under this Agreement

• Since the Agreement on Social Security Between Korea and Japan is Contributions-only Agreement, there is no provision of Totalization of Periods of Coverage for the entitlement to benefit.
• Therefore, there is no pension benefits under the Agreement, 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 Japan.

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

Agencies of this Convention

• As regards Korea,

  • National Pension Service (NPS)

• As regards the Japan,

  • Japan Pension Service International Relations Group : www.nenkin.go.jp

Guide for Exemption Application

How to be Exempt from Japanese 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 pension system of Japan, you must get "a Certificate of Coverage under Social Security Agreement" from the National Pension Service of Korea and submit it to the Japanese 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 Japan within a certain period (5 years) by an employer
     • An employee who is sent to work in Japan 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 worked in Korea and works in Japan within a certain period (5 years).
     • A self-employed person who extended his/her working period in Japan for a certain time (In this case, mutual consent between two countries is needed)
     • A person who originally resides in Korea and engaged in income-earning activities (as an employee or self-employed etc.) in Korea and Japan
     • Some workers, self-employed persons or members of a crew on a ship or aircraft who can be exempt from pension contributions of Japan under the Social Security Agreement between Korea and Japan.

   • 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 Japanese Agency

   In Japan, since a concerned agency determines and notifies the insured person's pension contribution amount based on the declared content of the workplace, an employer of that workplace is normally responsible for applying for the exemption from coverage by submitting an original copy of the Korean Certificate of Coverage under the Social Security Agreement to the Japanese Agency.

   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 Japan, within 2 years)

How to be Exempt from Korean Pension Contributions

If you are mandatorily covered by the Japanese pension scheme, and you would like to be exempt from contributions to the Korean National Pension Scheme, you must get a Certificate of Coverage under the Agreement from the authorized Agency in Japan and submit it to the National Pension Service.

1. A request for a Japanese Certificate of Coverage

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

   • Who requires the Japanese 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 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 worked in Japan and works in Korea within a certain period of time
     • A self-employed person who extended his/her working period in Korea for a certain time (In this case, mutual consent between two countries is needed)
     • A person who originally resides in Japan and engaged in income-earning activities (as an employee or self-employed etc.) in Korea and Japan
     • Some workers, self-employed persons or members of a crew on a ship or aircraft who can be exempt from National pension contributions of Korea under the Social Security Agreement between Korea and Japan.

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

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

   • Issuing Agency of the Japan Certificate of Coverage

     Japan Pension Service International Relations Group (Tel. (813) 6892 0745)

     www.nenkin.go.jp

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 "Japanese 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 Japanese Certificate of the pension 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 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.

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