Main Contents of the Social Security Agreement Between Korea and Ireland
History of the Agreement with Ireland
- Jul. 2001 : Held the first round of Negotiation Meetings for the Agreement in Ireland
- Aug. 2002 : Held the second round of Negotiation Meetings for the Agreement in Korea
- Aug. 2002 : Participated in the meetings for the Administrative Arrangement of the Agreement in Korea
- Sep. 2003 : Participated in the meetings for the implementation of the Agreement in Ireland
- Oct. 2007 : Signed the Agreement on Social Security between Korea and Ireland in Ireland
- Oct. 2008 : Provided a written notification to Ireland that Korea has complied with all requirements for entry into force of this Agreement
- Oct. 2008 : Received written notification from Ireland that Ireland has complied with all requirements for entry into force of this Agreement
- Nov. 2008 : Signed the Administrative Arrangement of the Agreement in Korea
- Jan. 2009 : Social Security Agreement between Korea and Ireland entered into force
Applicable Legislation
| Korea | Ireland |
|---|---|
| the National Pension Act and regulations thereto | (i) the Social Welfare Acts and regulations made under those Acts as they relate to: a) State pension (contributory) b) State pension (transition) c) widow's (contributory) pension d) widower's (contributory) pension e) invalidity pension f) guardian's payment (contributory) g) bereavement grant: and h) the liability for payment of employment and self-employment contributions; and (ii) with respect to Part II of this Agreement only,Section 4 of the Health Contributions Act, 1979. |
Personal Scope of this Agreement
- This Agreement shall apply to any person who is or who has been subject to the social security legislation of either contracting country and to the dependents and survivors of such a person. Therefore, this agreement may apply to a national of both contracting countries, stateless person, refugee and a national of a third state if they are or have been subject to the legislation of either contracting country.
- ※ For more information, you may refer to the section Agreement
Exemption from Dual Coverage
- ① In general, an employee is subject to the legislation of a contracting country in which he/she is employed.
- ② In general, a self-employed person is subject to the legislation of the country where he/she ordinarily resides.
- ③ A detached worker is exempt from being covered under the legislation of the country which he/she is sent to for less than 5 years if he/she is covered under the legislation of his/her home country (In the case that agencies of both contracting countries agree on, exemption period may be extended).
- ④ If a person who ordinarily resides and is self-employed in his/her home country, is temporarily (within 5 years) self-employed in the other contracting country, he/she is only subject to the legislation of his/her home country during that period (In the case that agencies of both contracting countries agree on, exemption period may be extended).
- ※ For more information, you may refer to the section Agreement or Guide for Exemption Application.
[ Countries that employees and the self-employed pay their contributions to ]
| Type | Work Status | Coverage |
|---|---|---|
| Employee | You are working in Ireland | |
| - for an employer in Ireland who hired you | Ireland | |
| - for an employer in Korea who sent you to work in Ireland for less than 5 years (those periods can be extended based on mutual agreement between two countries) | Korea | |
| - for an employer in Korea who sent you to work in Ireland for more than 5 years without extension of detached period | Ireland | |
| - you are employed in both countries who ordinarily reside in Korea | Korea | |
| You are working in Korea | ||
| - for an employer in Korea who hired you | Korea | |
| - for an employer in Ireland who sent you to work in Korea for less than 5 years (those periods can be extended based on mutual agreement between two countries) | Ireland | |
| - for an employer in Ireland who sent you to work in Korea for more than 5 years without extension of detached period | Korea | |
| - You are employed in both countries who ordinarily reside in Ireland | Ireland | |
| Self-employed | You are self-employed in Ireland | |
| - self-employed in Ireland who ordinarily reside in Ireland | Ireland | |
| - self-employed in Ireland or both countries who ordinarily reside in Korea | Korea | |
| You are self-employed in Korea | ||
| - self-employed in Korea who ordinarily reside in Korea | Korea | |
| - self-employed in Korea or both countries who ordinarily reside in Ireland | Ireland |
Benefits under this Agreement
- Even though your periods of coverage in one country are not sufficient to qualify for pension benefits, you may be eligible for benefits after this Agreement has entered into force. This is possible due to totaling the coverage of both countries
- ① Korean National Pension Benefits under the Social Security Agreement
- - If you have at least 12 months of insured period in Korea but do not have enough periods of coverage to qualify for pension benefits (Old-age pension, Survivors pension) under the Korean National Pension Scheme, you may be able to qualify for Korean National Pension benefits by totaling the periods of coverage under the Korean and Irish pension systems. However, those periods creditable under the Irish pension system, must not coincide with the periods under the legislation of Korea.
- Your benefit is calculated by dividing the Korean periods of coverage by the total periods of coverage and then multiplying by the benefits amount (Theoretical Benefit). The benefits amount (Theoretical Benefit) is calculated based on the total periods in both countries. - ② Irish Pension Benefits under the Social Security Agreement
- - If you have at least 52 contribution weeks of coverage under the Irish Pension Scheme but do not have enough periods of coverage (e.g., at least 260 weeks for Old-age pension; 520 weeks on and after 2012) to qualify for pension benefits under the Irish pension system, you may be able to qualify for Irish pension benefits by totaling the periods of coverage under the Korean and Irish pension systems. However, those periods creditable under the Korean National Pension Scheme, must not coincide with the periods under the legislation of Ireland.
- Your benefit is calculated by dividing the Irish periods of coverage by the total periods of coverage and then multiplying by the benefits amount (Theoretical Benefit). The benefits amount (Theoretical Benefit) is calculated based on the total periods in both countries. - ③ A national of either contracting country who resides in the other contracting country is treated equally with the national of the other contracting country in the application of the legislation of the other contracting country.
- ④ Korean lump-sum refunds are not granted to Irish nationals based on this Agreement. Lump-sum refunds can be paid to nationals of a third state only in accordance with the reciprocity principle under the National Pension Act.
- ⑤ There is no lump-sum refund system under the Irish social security, and as such any contribution which a Korean national paid to the Irish social security system will be granted in monthly installments not in a lump-sum.
- ※ For more information, you may refer to the section Agreement or Agreement or Guide for Exemption Application
| As regards Korea, | As regards Ireland, |
|---|---|
| (1) National Pension Service (NPS) | Department of Social and Family Affairs (DSFA) (www.welfare.ie) |
