National Pension Service

Main Contents of the Social Security Agreement Between Korea and Poland

History of the Agreement with Poland

• Dec. 1998 : Exchange of information on Social Security in the Economic Joint Council
• Aug. 2004 : Concurrence of the Agreement on Social Security in the meetings of foreign ministers
• Sept. 2004 : The Korean draft of the Agreement sent to Poland
• Jun. 2007 : The Polish amendment to the Korean draft received
• Oct. 2007 : The first working-level meeting of the Agreement in Poland
• Jun. 2008 : The second working-level meeting of the Agreement and Administrative Arrangement in Korea
• Feb. 2009 : The Agreement on Social Security and its Administrative Arrangement signed in Poland
• Oct. 2009 : The meetings for the implementation of the Agreement held in Poland
• Mar. 2010 : The Social Security Agreement between Korea and Poland entered into force

Applicable Legislation

• Korea

  • Coverage
    • The National Pension
    • The Employment Insurance
    • The Health Insurance
    • The Industrial Accident Compensation Insurance
  • Benefit : the National Pension

• Poland

  • Coverage and Benefit

    The compulsory coverage and the following benefits within social insurance and social insurance for farmers:

    • Old age pension, disability pension and survivor pension
    • Death grants.

Personal Scope of this Agreement

This Agreement shall apply to any person who is or who has been subject to the social security legislation of either contracting country and to other persons with eligibility rights derived from such a person.

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

Exemption from Dual Coverage

• In general, an employee is subject to the legislation of a contracting country in which he/she is employed.
• In general, a self-employed person is subject to the legislation of the country where he/she resides.
• A detached worker is exempt from being subject to the legislation of the 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 (In the case that agencies of both contracting countries agree on, an exemption period may be extended).

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

[ Applicable legislation under the Agreement ]

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 totaling the coverage of both countries.

• Korean National Pension Benefits under the Social Security Agreement

  • If you have no less than a 12 month period of coverage under the Korean National Pension Scheme 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 National Pension Scheme, you may be able to qualify for Korean National Pension benefits by totaling periods of coverage under the Korean and Polish pension systems. However, these periods creditable under the Polish pension system, must not coincide with those under the legislation of Korea.
  • If you do not qualify for Korean National Pension benefits by totalizing periods of coverage of both contracting countries, you may be able to qualify for Korean National Pension benefits by totalizing periods of coverage accumulated under the legislation of a third state with which both contracting countries are bound by social security instruments which provide for the totalization of periods.
  • Your benefit is calculated by dividing the Korean periods of coverage by the total periods of coverage and then multiplying by the benefits amount (Theoretical Benefit). The benefits amount (Theoretical Benefit) is calculated based on the total periods in both countries.

• Polish Pension Benefits under the Social Security Agreement

  • If you have no less than a 12 month period of coverage under the Polish Pension Scheme but do not have enough periods of coverage to qualify for pension benefits under the Polish pension system, you may be able to qualify for Polish pension benefits by totalizing periods of coverage under the Korean and Polish pension systems. However, these periods creditable under the Korean National Pension Scheme, must not coincide with those of under the legislation of Poland.
  • If you do not qualify for Polish pension benefits by totalizing periods of coverage of both contracting countries, you may be able to qualify for them by totalizing periods of coverage accumulated under the legislation of a third state with which both contracting countries are bound by social security instruments which provide for the totalization of periods.
• A national of either contracting country who resides in the other contracting country is treated equally with the national of the other contracting country in the application of the legislation of the other contracting country.
• Korean lump-sum refunds are granted to Polish nationals based on the Agreement. However, lump-sum refunds can be paid to nationals of a third state only in accordance with the reciprocity principle under the Korean National Pension Act.
• There is no lump-sum refund besides a death grant under the Polish social security system, and as such any contribution which a Korean national paid to the Polish social security system will be granted in monthly installments not in a lump-sum.

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

Agencies of this Convention

• As regards Korea,

  • National Pension Service (NPS)

• As regards Poland,

  • Regarding the employed and the self-employed

    • Zaklad Ubezpieczen Spolecznych (ZUS) : www.zus.pl

  • Regarding "Benefits"

    • Kasa Rolniczego Ubezpieczenia Spolecznego (KRUS) : www.krus.gov.pl

Guide for Exemption Application under the Agreement between Korea and Poland

How to be exempted from Polish Pension Contributions (Social Security Contributions)

If you are mandatorily covered by the Korean National Pension Scheme and detached to Poland, you can be exempt from Polish pension contributions and social security contributions (including employment insurance, health insurance, industrial accident compensation insurance), provided that you get "a Certificate of Coverage under Social Security Agreement" from the National Pension Service of Korea and submit or show it to the relevant Polish agencies.

1. A Request for a Korean Certificate of Coverage

   If you are an employee, your employer in Korea 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 Poland within a certain period of time (5 years) by an employer in Korea
     • An employee who is sent to work in Poland by an employer in Korea within a certain period of time and the detached period is extended for a certain period (those periods can be extended based on mutual agreement between two countries)
     • A person who ordinarily resides in Korea and is self-employed in both countries
     • Others: a worker who is able to be exempted from Polish pension contributions (social security contributions) under the Agreement

   • How to request a Korean Certificate of Coverage?

     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

     • When you request the Certificate, you must submit an"Application for Certificate of Coverage under Social Security Agreement between Korea - Poland" and documents to confirm the employee's detachment such as a Detachment Order. Moreover, the certificates that the detached employee is covered by the health insurance and industrial accident compensation insurance are required to be handed in as well.

     ※ "Application for Certificate of Coverage under Social Security Agreement" form is available on our website -> Social Security Agreement -> Forms. You can also get them by visiting NPS' regional office.

2. Presentation of the Certificate of Coverage to the Polish Agency

   An employer who is responsible for paying pension contributions is exempt from paying social security contributions for the period specified on a Korean Certificate of Coverage under Social Security Agreement by showing (or submitting at the request of the agency) the Certificate to the Social Insurance Institution (ZUS) or Agricultural Social Insurance Fund (KRUS) in case of farmers.

   However, although possible, the Polish system strictly limits retroactive application of its legislation or refunds once its contributions have been paid, so you are strongly advised to request the exemption allowing a suitable amount of time.

How to be Exempt from Korean National Pension Scheme

If you are mandatorily covered by the Polish social security system and temporarily work (or are self-employed) in Korea, you can be exempted from the Korean National Pension Scheme, provided that you get "a Certificate of Coverage under Social Security Agreement" from a Polish agency and submit it to the Korean National Pension Service.

1. A Request for a Polish Certificate of Coverage

   If you are an employee, your employer in Poland must request a Polish Certificate of Coverage.

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

   • Who requires a Polish Certificate of Coverage?

     • An employee who is sent to work in Korea within a certain period of time (5 years) by an employer in Poland
     • An employee who is sent to work in Korea by an employer in Poland within a certain period of time and the detached period is extended for a certain period (those periods can be extended based on mutual agreement between two countries)
     • A person who ordinarily resides in Poland and is self-employed in both countries
     • Others: a worker who is able to be exempted from Korea National Pension contributions (social security contributions) under the Agreement

   • How to request a Polish Certificate of Coverage?

     You must request a Certificate of Coverage over the phone or by fax to the Belgian agency with the required documents according to its internal regulations.

   • Issuing Agency of Polish Certificate of Coverage

     • For the employed or self-employed : ZUS ((www.zus.pl))

       Szamocka 3, 5 01-748 Warszawa, Poland

       Tel. (+48) 22 667 10 00

     • For farmers : KRUS((www.krus.gov.pl)

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

   • The following must be submitted by your employer if you are an employee or yourself if you are self-employed; an "application of exemption" as well as an original copy of "Polish Certificate of Coverage under Social Security Agreement", 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 will not be accepted).
   • If you submit a "Polish Certificate of Coverage under Social Security Agreement", you are exempt from Coverage under the Korean National Pension Scheme 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 an over-collected amount is 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 about the Exemption of Coverage from the International Center of the NPS or any regional office of the NPS.

Application for Korean Benefits under the Agreement

If you have periods of coverage in Korea and Poland but don't have enough periods of coverage under the Korean pension system to qualify for Korean old-age pension benefits (age of 60 or age of 55 for the early old-age pension), you may be able to qualify for Korean benefits by totaling Korean and Polish periods of coverage.

Old-age Pension

1. Eligible Persons

   If you meet the following conditions for the benefits by totaling Korean National Pension periods of coverage and Polish periods of coverage, you may be able to apply for the Korean old-age pension under the Social Security Agreement.

   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

2. 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 Old age, Survivors and Divided pension and Lump sum benefit under Korea-Poland Agreement on Social Security"and submit it with the following required documents.

   Required documents

   • Your ID such as Alien Registration Card, together with your passport or just your 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 (Verification of Employer) or a Receipt for Earned Income Tax Withholding (Record of your salary or bank account where your salary is deposited into, etc.) is also required.
     • If you are an employer: a Certificate of Suspension or Cessation of Business, or documentation to confirm suspension or cessation is also required.

   • If you have any dependents supported by you,

     • Documents to confirm your family relations: a Family Relations Certificate (a copy of Household Resident Register), a copy of the Registration of Korean National Residing Abroad, verification of residence, verification of de facto marriage 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 of disability under the Agreement (a Polish 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 a year and a half 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 of disability.

Divided Pension

1. Eligible Persons

   If you had 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.

   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.

2. 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), Part I (To be signed by the applicant) on the "Application for Korean Old age, Survivors and Divided pesion and Lump sum benefit under Korea-Poland Agreement on Social Security"and submit it with the following required documents.

   Required documents

   • Your ID such as Alien Registration Card, together with your passport or just your 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 a Korean national: documents to confirm your divorce such as a Family Relations Certificate (Certificate of Marital Relations), etc.
   • If you are a foreign national or a Korean national living overseas: documents to confirm the periods of marriage and occurrence of divorce such as a certificate of marriage, a certificate of residence report of overseas Korean nationals, or a confirmation of residence.

Disability Pension

1. Eligible Persons

   If you have periods of coverage in Korea and come to be disabled while you are covered under the Polish pension system, you may apply for the Korean disability pension under the Social Security Agreement.

2. 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 Invalidity benefits under Korea-Poland Agreement Social Security"and submit it with the following required documents.

   Required documents

   • Your 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.

   • Documents to verify your disability history

     • Documents sent by the Polish 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 Poland. It is to be used if the documents from Poland 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 Family Relations Certificate (a copy of Household resident register), a copy of the Registration of Korean National Residing Abroad, Verification of Residence, Verification of de facto marriage 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 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 of disability under the Agreement (a Polish medical report is acceptable)

Survivor Pension

1. Eligible Persons

   A surviving dependent of the person who meets the following conditions can apply for a survivor pension.

   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 Polish pension system.
   • When a person with total insured periods of 10 years or more under the Korean and the Polish pension systems dies after losing insured status.
   • When a person with total insured periods of less than 10 years under the Korean and the Polish pension systems dies due to disease or injury that occurred during the insured period within 2 years after the first medical examination which is made during the insured period or 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 1st or 2nd degree of disability under the Agreement dies.

2. 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-Poland Social Security Agreement" and submit it with the following required documents.

   Required documents

   • Your ID such as Alien Registration Card, together with your passport or just your 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 confirm the beneficiary's death

     • a Family Census Register, a medical report of death, a confirmation of the corpse, a certificate of death
   • Documents to verify your family relations: a Family Relations Certificate, a Certificate of Marital Relations, a copy of the Registration of Korean National Residing Abroad, Verification of Residence, Verification of de facto marriage status, etc.
   • Documents to confirm your surviving 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 from the financial institution (communications and portal services), etc.
   • Documents to confirm disability: a medical report of disability under the Agreement (a Polish medical report is acceptable)

   • Documents to show the result of the first medical examination

     • a medical report of 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

1. Eligible Persons

   If you are a Polish national and meet the following conditions, you may apply for a lump-sum refund under the agreement. However, once you have received a lump-sum refund, the insured periods concerned can be totalized for the Korean or Polish pension systems.

   The following persons are entitled to the payment of benefits

   • A Polish national with less than 10 years of totalized insured periods under the Polish and Korean pension systems who reaches 60 years of age, provided that he/she is not eligible for the old-age pension.
   • A Polish national who loses his/her insured status under the Korean National Pension Scheme and returns or plans to return to Poland, provided that he/she is not eligible for the old-age pension.
   • A surviving dependent of a Polish national who died with totalized insured periods less than 10 years under the Polish and Korean pension systems (only when this surviving dependent is not entitled to the survivor pension).
   • A surviving dependent of a Polish national who died with more than 10 years of insured periods under the Polish and Korean pension systems, but only when this person is not eligible for the survivor pension due to the non-payment of contributions.

2. 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-Poland Social Security Agreement and submit it with the following required documents.

   Required Documents

   • Your ID such as Alien Registration Card, together with your passport or just your Resident Registration Card

   • A copy of your Korean bank account information

     ※ If you want to receive 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.

   • For an application made because of leaving Korea

     • before leaving Korea: a copy of an air ticket
     • after leaving Korea: a copy of your passport (including proof of the immigration exit stamp dated after you discontinued your Korean insured status) or Certificate of The Facts Concerning The Entry & Exit

   • For an application made because of death

     • Documents to verify your family relations: a Family Relations Certificate, a copy of the Registration of Korean National Residing Abroad, Verification of Residence, Verification of de facto marriage 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 Certificate of the 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 disability: a medical report of disability under the Agreement (a Polish medical report is acceptable)

※ Other information regarding the lump-sum refund is available on our website -> National Pension -> National Pension Scheme -> Foreigners and Lump-sum Refund

Application for Poland Benefits under the Agreement

1. Eligible Persons

   If you are eligible for the Polish pension by totaling the periods of coverage under the Korean and the Polish pension systems, you are able to apply for Polish benefits.(However, conditions of benefits vary depending on the type of benefits.)

2. Filling out the and Submitting the Application Form

   A claimant can apply for Polish pension benefits by contacting the Korean National Pension Service or through the following social security agency of Poland.

   • Social Insurance Institution(ZUS) : ZUS Branch Office in Łod? (www.zus.pl)
   • Agricultural Social Insurance Fund(KRUS) : KRUS Regional Branch in Cracow - Local Office in Nowy S?cz (www.krus.gov.pl)

※ Information here on our website is a general guide. You can get more information from the relevant agency in Poland.