Guide for Exemption Application

How to be Exempt from France Pension Contributions

• If you are subject to the applicable Korean legislation of the Social Security Agreement and temporarily reside in France, you must get "a Certificate of Coverage under the Social Security Agreement" from the National Pension Service of Korea along with a certificate of coverage of the industrial accident compensation insurance (public insurance and private insurance) and health insurance (private insurance) and submit (show) it to a French Agency in order to be exempt from the French social insurance contributions.
• 1. A request for a Korean Certificate of Coverage
  • If you are an employee, your employer of workplace in Korea 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 under the Social Security Agreement?
  • An employee who is sent to work from Korea to France for a certain period (for less than 3 years)
  • An employee who was sent to work from Korea to France for a certain period but who has his/her working period extended (for 3 years or less).
  • Some workers or members of a crew on an aircraft who can be exempt from French social insurance contributions under the Social Security Agreement between Korea and France.
• (2) How to request a Korean Certificate of Coverage
  • The employer in Korea or self-employed person must request a Korean Certificate of Coverage by
    1) visiting the National Pension Service of Korea with the required documents; or
    2) 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 Korean Certificate of Coverage under the Social Security Agreement"
  • Documents to confirm the employee's detachment such as a Detachment Order.
  • ※ If you are covered by the public industrial accident compensation insurance, you must submit documents which confirm the coverage.
  • The"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. Showing the Certificate of Coverage to the French Agency
  • In France, since an employer or a self-employed person is normally responsible for reporting and paying social insurance contributions, you don't have to pay contributions for the periods of coverage specified on the Korean Certificate of Coverage under the Social Security Agreement. However, when the French agency requests the evidence for the exemption, you have to show that Certificate of Coverage. (Note: It is variable depending on the French regulations)
    ※ You must keep in mind that you can be exempt from the French social insurance system, when you verify your coverage of industrial accident compensation and health insurance. Therefore, you must show certificates of coverage of the private industrial accident compensation insurance and health insurance along with a "Certificate of Coverage under the Social Security Agreement"
    ⇒ However, in the case that you are covered by the public industrial accident compensation insurance(marked as "Certificate of Coverage under the Social Security Agreement"), you don't need to show a certificate of industrial accident compensation insurance to the French agency.
  • If you or your employer has already paid contributions for the previous exemption period, for a certain period he/she is able to request a refund according to the French agency's 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 the Korea Pension Contributions and other social insurance contributions

• If you are mandatorily covered by the French social insurance system and temporarily reside in Korea you can be exempt from coverage under the Korean National Pension, if you get a Certificate of Coverage under the Social Security Agreement from the French Agency and submit it to the Korean National Pension Service. Also, you can be exempt from coverage under the Industrial accident compensation insurance and/or health insurance according to each agency's regulations and procedures.
• 1. A request for a French Certificate of Coverage
  • If you are an employee, your employer in France must request a French Certificate of Coverage.
  • If you are self-employed, you yourself must request a French Certificate of Coverage.
• (1) Who requires a Korean Certificate of Coverage under the Social Security Agreement?
  • An employee who is sent to work from France to Korea for a certain period (for less than 3 years)
  • An employee who was sent to work from France to Korea for a certain period but who has his/her working period extended (for 3 years or less) - A person who is working or self-employed in France
  • Some workers or members of a crew on an aircraft who can be exempt from French social insurance contributions under the Social Security Agreement between Korea and France.
• (2) How to request a French Certificate of Coverage
  • After contacting the French 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 French Certificate of Coverage
  • ① For general employees or self-employed persons, an agency which issues a certificate of coverage
    - L'assurance Maladie (www.ameli.fr)
    ② For detached workers, an agency which issues a certificate of coverage,
    - A social security institution which takes charge of the concerned employee, or
    - For employees covered in the general scheme, a social security institution located in the same region with the workplace
    ③ An agency which receives applications for extension of detached period. (www.cleiss.fr)

• 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 from national pension" as well as an original copy of the "French 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 French Certificate will not be accepted)
  • If you submit a French Certificate of Coverage, you are exempt from coverage under the Korean National Pension(Industrial accident compensation insurance and health insurance) for the period shown on the Certificate of Coverage(Note: Exemption from Industrial accident compensation insurance and/or health insurance is variable according to each agency's regulations and procedures). If you have already paid contributions before you submit the Certificate of Coverage, 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 an over-collected amount is valid only up to 5 years from the day following the processing of a qualification change, therefore, we recommend that you request exemption within the required period.(Industrial accident compensation insurance and health insurance is variable according to each agency's regulations and procedures)
  • ※ The information here on our website is a general guide. You can get more information about the Exemption of Coverage at the International Center or any regional office of the NPS.