Guide for Exemption Application under the Agreement between Korea and Czech Republic

How to be Exempt from Czech Republic Pension Contributions (Social Security Tax)

• If you are mandatorily covered by the Korean National Pension Scheme and detached to Czech Republic, you can be exempt from Czech pension contributions and social security tax (including sickness insurance, unemployment insurance, etc.), provided that you get "a Certificate of Coverage under Social Security Agreement" from the National Pension Service of Korea and submit (show) it to the Czech Republic agencies.
• 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 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 Czech Republic within a certain period of time (5 years) by an employer
  • An employee who is sent to work in Czech Republic by an employer within a certain period of time and the detached period is extended for a certain period (those periods can be extended up to 3 years based on mutual agreement between two countries)
  • A person who is ordinarily self-employed and temporarily (within 5 years) self-employed in Czech Republic
  • Others: a worker who is able to be exempted from Czech pension contributions (social security tax) under the Agreement
• (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
  • When you request the Certificate, you must submit an "Application for Certificate of Coverage under Social Security Agreement between Korea-Czech Republic" and 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. You can also get them by visiting NPS' regional office and copying the form in the manual brochure at the NPS.
• 2. Submission of the Certificate of Coverage to Czech Republic Agency
  • An employer who is responsible for paying pension contributions is exempt from paying social security tax for the period specified on a Korean Certificate of Coverage under Social Security Agreement by showing (or submitting at the request of the agency) the Certificate to the Czech Social Security Administration (CSSZ). However, if a contributor has already paid contributions for the exempt period specified on a Certificate before showing (submitting) it, he/she is able to request a refund according to the internal procedure of Czech Republic. 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 Korean National Pension Scheme

• If you are mandatorily covered by the Czech social security system and temporarily work (or are self-employed) in Korea, you can be exempted from the Korean National Pension Scheme and Employment Insurance, provided that you get "a Certificate of Coverage under Social Security Agreement" from the Czech Republic agency and submit it to the Korean National Pension Service.
• 1. A Request for a Czech Certificate of Coverage
  • If you are an employee, your employer in Czech Republic must request a Czech Certificate of Coverage.
  • If you are self-employed, you yourself must request a Czech Certificate of Coverage
• (1) Who requires a Czech Certificate of Coverage?
  • An employee who is sent to work in Korea within a certain period of time (5 years) by an employer
  • ② An employee who is sent to work in Korea by an employer within a certain period of time and the detached period is extended for a certain period (those periods can be extended up to 3 years based on mutual agreement between two countries)
  • ③ A person who is ordinarily self-employed and temporarily (within 5 years) self-employed in Korea
  • ④ Others: a worker who is able to be exempted from Korea National Pension contributions (social security tax) under the Agreement
• (2) How to request a Czech Certificate of Coverage?
  • You must request a Certificate of Coverage over the phone or by fax to the Czech Republic agency with the required documents according to its internal regulations.
• (3) Issuing Agency of Czech Certificate of Coverage
  • - Czech Social Security Administration; CSSZ: (www.cssz.cz): Kriizova 25, 225 08 Praha 5, Czech Republic

• 2. Presentation of the Certificate of Coverage to the Czech Republic Agency
  • ① If you are a worker, an employer in Korea, if you are a self-employed worker, you yourself must submit an "application of exemption" as well as an original copy of "Czech Certificate of Coverage under Social Security Agreement", 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 will not be accepted).
  • ② If you submit an "Czech Certificate of Coverage under Social Security Agreement", you are exempt from Coverage under the Korean National Pension Scheme 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 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.