National Pension Service

Main Contents of the Social Security Agreement Between Korea and Switzerland

History of the Agreement with Switzerland

• May 2000 : Held the first working-level meeting of the Agreement
• October 2000 : Held the second working-level meeting of the Agreement
• November 2013 : Held the third working-level meeting of the Agreement
• January 2014 : Signing of the Agreement
• November 2014 : Implementation meeting of the Agreement
• November 2014 : Received written notification from Switzerland that Switzerland has complied with all requirements for entry into force of the Agreement
• March 2015 : Provided a written notification to Switzerland that Korea has complied with all requirements for entry into force of the Agreement
• June 2015 : Entry into force of the Agreement

Applicable Legislation

• in relation to Korea,

  • Coverage : the National Pension Act, the Employment Insurance Act, the Act on the Collection, etc. of Premiums for Employment Insurance and for Industrial Accident Compensation Insurance(excluding provisions on Premiums for Industrial Accident Compensation Insurance)

• in relation to Switzerland,

  • Coverage : the Federal Law on old-age and survivors' insurance, the Federal Law on invalidity insurance.

Personal Scope of this Agreement

This Agreement shall apply to any person who is or who has been subject to the legislation of either Contracting Party, and to his or her accompanying family members within the meaning of the applicable legislation of either Contracting Party.

※ 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 party in which he/she is employed.
• In general, a self-employed person is subject to the legislation of the party in which he/she works.
• A detached person is exempt from being subject to the legislation of the party which he/she is sent to for no more than 6 years if he/she is covered under the legislation of his/her home country.
• A person who is engaged in self-employed activities in the other contracting party or in both contracting parties is subject to the legislation of only the contracting party in which he/she ordinarily resides.

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

[ Applicable legislation under the Agreement ]

Agencies of this Agreement

• Korea

  • National Pension Service (NPS)

• Switzerland

  • the Compensation Fund(AHV)

Guide for Exemption Application under the Agreement between Korea and Switzerland

How to be exempted from Swiss Social Security Contributions

If you are mandatorily covered by the Korean legislation(the National Pension, the Employment Insurance) and detached to Switzerland for temporary work (or self-employment), you can be exempt from Swiss social security contributions, provided that you obtain "a certificate of coverage under the social security agreement" from the National Pension Service of Korea and submit or show it to the Swiss competent institution.

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 Switzerland within a certain period of time (6 years) by an employer in Korea.
     • An employee specified in ① who is granted an extension of the detached period on condition of mutual agreement between two parties.
     • A self-employed person who ordinarily resides in Korea but works in Switzerland
     • A person who ordinarily resides in Korea and, for the same period of time, engages in self-employed activities in both parties.

   • 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 the Social Security Agreement between Korea and Switzerland" and documents to confirm the employee's detachment such as a detachment order.
     • An"Application for Certificate of Coverage under the Social Security Agreement between Korea and Switzerland" form is available on our website -> Social Security Agreement -> Forms. You can also obtain this document by visiting NPS' regional offices.

2. Presentation of the Certificate of Coverage to the Swiss Competent Institution

   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 the Social Security Agreement by submitting(presenting) the certificate to Swiss "the Compensation Fund."

   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, so we recommend that you request the exemption in time.

How to be exempted from Korean National Pension Scheme

If you are mandatorily covered by the Swiss social security system and detached to Korea for temporary work (or self-employment), you can be exempted from the Korean National Pension Scheme, provided that you get "a certificate of coverage under the Social Security Agreement" from a Swiss competent institution and submit it to the Korean National Pension Service.

1. A Request for a Swiss Certificate of Coverage

   If you are an employee, your employer in Switzerland must request a Swiss certificate of coverage.

   If you are self-employed, you must personally request a Swiss certificate of coverage.

   • Who requires a Swiss Certificate of Coverage?

     • An employee who is sent to work in Korea within a certain period of time (6 years) by an employer in Switzerland.
     • An employee specified in ① who is granted an extension of the detached period on condition of mutual agreement between the two parties.
     • A self-employed person who ordinarily resides in Switzerland but works in Korea.
     • A person who ordinarily resides in Switzerland and, for the same period of time, engages in self-employed activities in both parties.

   • How to request a Swiss Certificate of Coverage?

     You must request a certificate of coverage over the phone or by fax to the Swiss competent institution with the required documents according to its internal regulations.

   • Issuing competent institution of Swiss Certificate of Coverage

     • The Compensation Fund http://www.zas.admin.ch

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 by you personally if you are self-employed; an "application of exemption" as well as an original copy of "Swiss Certificate of Coverage under the 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 an "Swiss Certificate of Coverage under the Social Security Agreement", you are exempt from Coverage under the Korean legislation 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 Korean National Pension Act, the right to request a refund of mistaken payments of contributions is valid only up to 5 years from the day following the processing of a qualification change.

※ Information here on our web-site is a general guide. You can get more information about the exemption of coverage from the International Center of the NPS or from any regional office of the NPS.