National Pension Service

Main Contents of the Social Security Agreement Between Korea and Vietnam

History of the Agreement with Vietnam

• Dec 2015 : Held the first negotiation meeting of the Agreement
• Apr 2017 : Held the second and third(in June) negotiation meetings of the Agreement
• Mar 2018 : Held the fourth negotiation meeting for the Agreement
• Dec 2021 : Signed the Agreement
• Sep 2023 : Held the implementation meeting of the Administrative Arrangement of the Agreement
• Dec 2023 : Signed the Administrative Arrangement of the Agreement
• Jan 2024 : Entry into force of the Agreement

Applicable Legislation

• In relation to Korea

  • National Pension Act

• In relation to Vietnam,

  • the law on Social Insurance related to old age benefits and survivor benefits

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 the dependents and survivors of such a person 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 employed person who works in the territory of one Contracting Party shall, with respect to that work, be subject only to the legislation of that Contracting Party.
• A detached worker is exempt from being subject to the legislation of the Party which he/she is sent to for no more than 5 years(3 year-extension is available) if he/she is covered under the legislation of his/her home country.
• A Korean national recruited locally in Vietnam who pay Korean National pension is exempt from Vietnamese legislation for 5 years.
• A Vietnamese national recruited locally in Korea is subject to the legislation of Korea.

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

[ Applicable Legislation under the Agreement ]

※ The Vietnam Social Insurance Act is not compulsory for self-employed persons, so it is not stipulated in the Agreement.

Benefits under this Agreement(Delayed entry into force until Vietnamese domestic law is ready)

Pension benefits under the totalization of the periods of coverage* of both countries and the Korean lump-sum refunds which are granted to Vietnamese nationals will be applicable after Vietnam has prepared domestic law for totalizing the periods of coverage. (However, the payment of lump-sum refund in accordance with the residency status will be payable regardless of the 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, thanks to the totalization of coverage periods in both countries.

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

Agencies of this Agreement

• Korea

  • National Pension Service (NPS)

• Vietnam

  • Viet Nam Social Security(VSS) : vss.gov.vn

Guide for Exemption Application under the Agreement between Korea and Vietnam

How to be exempted from Vietnamese Pension Contributions

If you are mandatorily covered by the Korean legislation and detached to Vietnam for temporary work(or Korea nationals who are locally hired in Vietnam), you can be exempt from Vietnamese pension contributions, provided that you obtain "a Certificate of Coverage under the Social Security Agreement" from the National Pension Service of Korea.

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 a local recruit, you yourself must request a Korean Certificate of Coverage.

   • Who requires a Korean Certificate of Coverage?

     • An employee who is sent to work in Vietnam for a certain period of time (no more than 5 years) by an employer in Korea.
     • An employee specified in ①, who is granted an extension of the detached period up to 3 years
     • A Korean national recruited locally in Vietnam for a certain period of time(no more than 5 years)

   • 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 EDI, 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 Vietnam" 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 Vietnam" form is available on our web-site -> Social Security Agreement -> Forms. You can also obtain this document by contacting NPS.

2. Submission of the Certificate of Coverage to the Vietnam Competent Institution.

   An employer who is responsible for paying pension contributions is exempt from paying pension contributions for the period specified on a Korean Certificate of Coverage under the Agreement on Social Security by submitting the Certificate to the Viet Nam Social Security(VSS).

   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 internal 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 the Korean National Pension Scheme

If you are mandatorily covered by the Vietnamese pension 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 Competent Institution in Vietnam and submit it to the Korean National Pension Service.

1. A request for a Vietnamese Certificate of Coverage

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

   • Who requires a Vietnamese Certificate of Coverage?

     • An employee who is sent to work in Korea for a certain period of time (no more than 5 years) by an employer in Vietnam
     • An employee specified in ①, who is granted an extension of the detached period up to 3 years

   • How to request a Vietnamese Certificate of Coverage?

     You must request a Certificate of Coverage by contacting the Vietnamese Competent Institution with the required documents according to its internal regulations.

   • Competent Institution of Certificate of Coverage Issuance in Vietnam

     • Viet Nam Social Security(VSS) (vss.gov.vn)

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 "Vietnamese Certificate of Coverage under the Social Security Agreement", and a copy of your identification to the Center for International Affairs 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 "Vietnamese 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.

※ Information here on our web-site is a general guide. You can get more information about the exemption of coverage from the Center for International Affairs of the NPS (☎ 063-713-7101).