Guide for Exemption Application

How to be Exempt from Canadian Pension Contributions

• If you are mandatorily covered by the Korean National Pension Scheme, and you would like to be exempt from paying contributions to Canadian pension system, you must get "a Certificate of Coverage under Social Security Agreement" from the National Pension Service of Korea and submit(show) it to the Canadian 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.
• (1) Who requires a Korean Certificate of Coverage?
  • An employee who is sent to work in Canada within a certain period (5 years) by an employer;
  • An employee who is sent to work in Canada by an employer within a certain period and the detached period is extended for a certain period (In this case, mutual agreement between two countries is needed);
  • A self-employed person who ordinarily resides in Korea and works in Canada;
  • A self-employed person who ordinarily resides in Korea and works in Canada as well as in Korea; or
  • Some workers or members of a crew on a ship or aircraft who can be exempt from pension contributions of Canada under the Social Security Agreement between Korea and Canada
• (2) 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, 6^th Floor, Kukmin-Yeonkum Building, 180, Giji-Ro, Deokjin-Gu, Jeonju-Si, JEONBUK STATE, 54870, Korea
    - Fax (063)900-3404
• (3) 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 Canadian Agency
  • In Canada, since an employer or a self-employed person in normally responsible for reporting and paying pension contributions, you don't have to pay contributions for the period of coverage specified on the Korean Certificate of Coverage under the Social Security Agreement. However, when the Canadian agency requests the evidence for the exemption, you have to show that Certificate of Coverage.
  • 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.

How to be Exempt from Pension Contributions

• If you are mandatorily covered by Canada Pension Plan, and you would like to be exempt from coverage under the Korean National Pension Scheme, you must get a Certificate of Coverage from a Canadian Agency and submit it to the National Pension Service.
• 1. A request for a Certificate of Coverage from Canada
  • If you are an employee, your employer must request a Certificate of Coverage from a Canadian Agency. If you are self-employed, you must request a Certificate of Coverage by yourself.
• (1) Who requires a Canadian 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 within a certain period 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 ordinarily resides in Canada and works in Korea.
  • A self-employed person who ordinarily resides in Canada and works in Korea as well as in Canada
  • Some workers or members of a crew on a ship or aircraft who can be exempt from Korean National Pension Contributions under the Social Security Agreement between Korea and Canada.
• (2) How to request a Canadian Certificate of Coverage under the Social Security Agreement?
  • After contacting the Canadian Agency by phone or fax, you must request a certificate with the required documents according to the agency's procedures.
• (3) Issuing Agency of Canadian Certificate of Coverage
  • Canada Customs and Revenue Agency, International Tax Services Offices(Outside of Canada : Tel. 1 613 952 3741, Within Canada 800 267 5177) (www.cra-arc.gc.ca)

• 2. Submission of the Certificate of Coverage to the Korean National Pension Service
  • 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 "Canadian 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 Canadian Certificate of Coverage, you are exempt from Coverage under the Korean National Pension 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 a over-collected amount becomes valid only for 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 at the International Center of the NPS or any regional office of NPS.