Guide for Exemption Application

How to be Exempt from Japanese Pension Contributions (social security tax)

• If you are mandatorily covered by the Korean National Pension Scheme, and you would like to be exempt from paying contributions to pension system of Japan, you must get "a Certificate of Coverage under Social Security Agreement" from the National Pension Service of Korea and submit it to the Japanese 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 Japan within a certain period (5 years) by an employer
  • An employee who is sent to work in Japan within a certain period by an 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 worked in Korea and works in Japan within a certain period (5 years).
  • A self-employed person who extended his/her working period in Japan for a certain time (In this case, mutual consent between two countries is needed)
  • A person who originally resides in Korea and engaged in income-earning activities (as an employee or self-employed etc.) in Korea and Japan
  • Some workers, self-employed persons or members of a crew on a ship or aircraft who can be exempt from pension contributions of Japan under the Social Security Agreement between Korea and Japan.
• (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 the Japanese Agency
  • In Japan, since a concerned agency determines and notifies the insured person's pension contribution amount based on the declared content of the workplace, an employer of that workplace is normally responsible for applying for the exemption from coverage by submitting an original copy of the Korean Certificate of Coverage under the Social Security Agreement to the Japanese Agency.
  • 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.(in the case of Japan, within 2 years)

How to be Exempt from Korean Pension Contributions

• If you are mandatorily covered by the Japanese pension scheme, and you would like to be exempt from contributions to the Korean National Pension Scheme, you must get a Certificate of Coverage under the Agreement from the authorized Agency in Japan and submit it to the National Pension Service.
• 1.A request for a Japanese Certificate of Coverage
  • If you are an employee, your employer must request a Certificate of Coverage from an Agency in Japan If you are self-employed, you must request a Certificate of Coverage by yourself.
• (1) Who requires the Japanese 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 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 worked in Japan and works in Korea within a certain period of time
  • A self-employed person who extended his/her working period in Korea for a certain time (In this case, mutual consent between two countries is needed)
  • A person who originally resides in Japan and engaged in income-earning activities (as an employee or self-employed etc.) in Korea and Japan
  • Some workers, self-employed persons or members of a crew on a ship or aircraft who can be exempt from National pension contributions of Korea under the Social Security Agreement between Korea and Japan.
• (2) How to request a Japanese Certificate of Coverage under the Social Security Agreement?
  • After contacting the Japanese Agency by phone or fax, you must request a certificate with the required documents according to the agency's procedures.
• (3) Issuing Agency of the Japan Certificate of Coverage
  • Japan Pension Service International Relations Group (Tel. (813) 6892 0745)
    (www.nenkin.go.jp)

• 2. Submission of the Certificate of Coverage to the National Pension Service of Korea
  • 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 "Japanese 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 Japanese Certificate of the pension scheme, you are exempt from Korean contributions 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 for a refund of a over-collected amount becomes 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 at the International Center of the NPS or any regional office of NPS.