National Pension Service

Main Contents of the Social Security Agreement Between Korea and Brazil

History of the Agreement with Brazil

• Mar. 2012 : Held the working-level meeting of the Agreement
• Aug. 2012 : Held the meeting for the Administrative Arrangement of the Agreement
• Nov. 2012 : Held the implementation meeting of the Agreement
• Nov. 2012 : Signing of the Agreement
• Jan. 2013 : Singing of the Administrative Arrangement of the Agreement
• Jun. 2013 : Provided a written notification to Brazil that Korea has complied with all requirements for entry into force of this Agreement
• Aug. 2015 : Received written notification to Korea that Brazil has complied with all requirements for entry into force of this Agreement
• Nov. 2015 : Entry into force of the Agreement

Applicable Legislation

• in relation to Korea,

  • the National Pension Act

• in relation to Brazil,

  • the laws governing the General Regime of Social Security and the Civil Servants Social Security Regimes regarding old age pension, survivors and disability insurance programs

Personal Scope of this Agreement

This Agreement shall apply to persons who are or have been subject to the legislation of one or both Parties and to persons with respect to the rights derived from the persons first mentioned in this Article according to the applicable legislation of the Parties.

※ 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.
• A self-employed person who resides in the territory of one Party and works in the territory of the other Party shall, with respect to that work, be subject only to the legislation of the other Party, even if the work is rendered remotely.
• A detached person is exempt from being subject to the legislation of the party which he/she is sent to for no more than 5 years if he/she is covered under the legislation of his/her home country.

  → Based on the mutual agreement between the two countries, those periods can 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 totalizing the coverage of both countries.

• Korean National Pension Benefits under the Social Security Agreement

  • If you 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 program, you may be able to qualify for Korean national pension benefits by totalizing periods of coverage under the Korean and Brazilian pension systems. However, these periods creditable under the Brazilian pension system, must not coincide with those under the legislation of Korea.
  • 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.

• Brazilian Pension Benefits under the Social Security Agreement

  • If you do not have enough periods of coverage to qualify for pension benefits under the Brazilian pension system, you may be able to qualify for Brazilian pension benefits by totalizing periods of coverage under the Korean and Brazilian pension systems. However, these periods creditable under the Korean national pension program, must not coincide with those of under the legislation of Brazil.
• A person who resides in the territory of a Party shall receive equal treatment with nationals of that Party in the application of its legislation regarding entitlement to or payment of benefits.
• Korean lump-sum refunds are granted to Brazilian nationals based on the Agreement.

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

Agencies of this Agreement

• Korea

  • National Pension Service (NPS)

• Brazil

  • National Institute of Social Security : www.inss.gov.br

Guide for Exemption Application under the Agreement between Korea and Brazil

How to be exempted from Brazilian Social Security Contributions

If you are mandatorily covered by the Korean legislation and detached to Brazil, you can be exempt from Brazilian 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 Brazilian 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.

   • Who requires a Korean certificate of coverage?

     • An employee who is sent to work in Brazil within a certain period of time (5 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 countries.

   • How to request a Korean certificate of coverage?

     The employer 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 Brazil" 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 Brazil" form is available on our web-site -> Social Security Agreement -> Forms. You can also obtain this document by visiting NPS' regional offices.

2. Submission of the Certificate of Coverage to the Brazilian 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 the certificate to Brazilian "National Institute of Social Security."

   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 Brazilian social security system and temporarily work in Korea, 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 Brazilian competent institution and submit it to the Korean National Pension Service.

1. A Request for a Brazilian Certificate of Coverage

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

   • Who requires a Brazilian Certificate of Coverage?

     • An employee who is sent to work in Korea within a certain period of time (5 years) by an employer in Brazil.
     • An employee specified in ① who is granted an extension of the detached period on condition of mutual agreement between two countries.

   • How to request a Brazilian Certificate of Coverage?

     You must request a certificate of coverage to the Brazilian competent institution with the required documents according to its internal regulations.

   • Issuing competent institution of Brazilian Certificate of Coverage

     • National Institute of Social Security (www.inss.gov.br)

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; an "application of exemption" as well as an original copy of "Brazilian 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 "Brazilian 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.

Application for Korean Benefits under the Agreement

If you have periods of coverage in Korea and Brazil but do not have enough periods of coverage under the Korean pension system to qualify for Korean old-age pension benefits (pensionable age), you may be able to qualify for Korean benefits by totalizing Korean and Brazilian 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 Brazilian 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	Others
   Old-age Pension	10 years or more	between age 61-65 (depending on the year of birth)	less than 65, not engaged in income-earning activities * If engaged, reduced payment
   Early Old-age Pension	10 years or more	between age 61-65 (depending on the year of birth)	less than 65, not engaged in income-earning activities

   ※ The Korean national pension is gradually rising to age 65 by 2034

2. Filling out the Application Form and Required Documents

   If you want to apply for an old-age pension, you must fill out A (General information), B (Application for an Old-age Pension), D (Method of Payment of Benefit), F (To be signed by the applicant) on the "Application for Old Age/Divided Pension" under the Social Security Agreement and submit it with the following required documents.

   Required documents

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

   • A copy of your Korean bank account information

     ※ If you prefer an overseas remittance, you must fill out the Overseas Remittance section D (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 payment of the financial institution (communications and portal services), etc.
     • Documents to confirm your disability: a medical report of disability under the Agreement (a Brazilian 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 A (General information), C (Application for a Divided Pension), D (Method of Payment of Benefit), F (To be signed by the applicant) on the "Application for Old Age/Divided Pension" under the Social Security Agreement and submit it with the following required documents.

   Required documents

   • Your ID, such as an Alien Registration Card, together with your passport or your Resident Registration Card
   • A copy of your Korean bank account information

     ※ If you prefer an overseas remittance, you must fill out the Overseas Remittance section D (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 become disabled while you are covered under the Brazilian 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 wish to apply for a disability pension, you must fill out A (General information), B (Application for a Disability Pension), D (Method of Payment of Benefit), F (To be signed by the applicant) on the "Application for Disability/Survivor Pension" under the Social Security Agreement"and submit it with the following required documents.

   Required documents

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

   • A copy of your Korean bank account information

     ※ If you prefer an overseas remittance, you must fill out the Overseas Remittance section D (Method of Payment of Benefit) and submit a copy of your foreign bank account information.

   • Documents to verify your history of disability

     • Documents sent by the Brazilian institution in relation to your disability (Medical report of 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 Brazil. It is to be used if the documents from Brazil 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 payment of the financial institution (communications and portal services), etc.
     • Documents to confirm your disability: a medical report of disability under the Agreement (a Brazilian 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 Brazilian pension system.
   • When a person with total insured periods of 10 years or more under the Korean and the Brazilian pension systems dies after losing insured status.
   • When a person with total insured periods of less than 10 years under the Korean and the Brazilian 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 A (General information), C (Application for a Survivor Pension), D (Method of Payment of Benefit), F (To be signed by the applicant) on the "Application for Disability/Survivor Pension" under the Social Security Agreement and submit it with the following required documents.

   Required documents

   • Your ID, such as an Alien Registration Card, together with your passport or 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 D (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 payment from the financial institution (communications and portal services), etc.
   • Documents to confirm disability: a medical report of disability under the Agreement (a Brazilian 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

Brazilian nationals are entitled to a Korean lump-sum refund in accordance with the Agreement.

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

Application for Brazilian Benefits under the Agreement

1. Eligible Persons

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

2. Filling out and Submitting the Application Form

   A claimant can apply for Brazilian pension benefits by contacting the Korean National Pension Service or through the following competent institution of Brazil.

   • National Institute of Social Security(INSS) (http://www.inss.gov.br)

※ Information on our web-site is a general guide. You can obtain detailed information from the relevant competent institutions in Brazil.