Guide for Exemption Application

How to be Exempt from Italian Pension Contributions

• 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 Italy, you must get "a Certificate of Coverage under Social Security Agreement" from the National Pension Service of Korea and submit it to the Italian 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 Italy within a certain period (3 years) by an employer
  • An employee who is sent to work in Italy within a certain period by an employer and the detached period is extended for a certain period (3 years)
  • An employee who ordinarily resides in Korea and works in Korea and Italy.
  • A self-employed person who ordinarily resides in Korea and works in Italy as well as in Korea
  • Some workers or members who can be exempt from pension contributions of Italy under the Social Security Agreement between Korea and Italy.
• (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 Italian Agency
  • In Italy, since an employer or a self-employed person is normally responsible for reporting and paying pension insurance 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 Italian 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 the Italian pension system, and you would like to be exempt from coverage under the Korean National Pension, you must get a Certificate of Coverage under the Agreement from the authorized Agency in Italy and submit it to the National Pension Service.
• 1.A request for a Certificate of Coverage from Italy
  • If you are an employee, your employer must request a Certificate of Coverage from an Italian Agency If you are self-employed, you must request a Certificate of Coverage by yourself.
• (1) Who requires an Italian Certificate of Coverage?
  • An employee who is sent to work in Korea within a certain period (3 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 (3 years)
  • A person who ordinarily resides in Italy and works as a worker in Korea as well as in Italy
  • A self-employed person who ordinarily resides in Italy and works in Korea as well as in Italy
  • Some workers or members who can be exempt from Korean National Pension Contributions under the Social Security Agreement between Korea and Italy
• (2) How to request an Italian Certificate of Coverage under the Social Security Agreement?
  • After contacting the Italian 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 Italian Certificate of Coverage
  • Istituto Nazionale della Previdenza Sociale-INPS (Tel. +39 803 164)
    (www.inps.it)

• 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 the "Italian 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 subimtted, a facsimile or a copy of the Certificate will not be accepted)
  • If you submit an Italian Certificate of Coverage 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.