Guide for Exemption Application under the Agreement between Korea and Ireland

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

• If you are mandatorily covered by the Korean National Pension Scheme and detached to Ireland, you can be exempt from Irish pension contributions and social security tax (including health insurance, occupational injuries 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 Irish 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 Ireland within a certain period of time (5 years) by an employer in Korea
  • An employee who is sent to work in Ireland by an employer in Korea within a certain period of time and the detached period is extended for a certain period (those periods can be extended based on mutual agreement between two countries)
  • A person who ordinarily resides in Korea and temporarily (within 5 years) self-employed in Ireland
  • Others: a worker who is able to be exempted from Irish 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-Ireland" 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 Ireland 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 Department of Social and Family Affairs (DSFA).
  • 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 Ireland. 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 Irish social security system and temporarily work (or are self-employed) in Korea, you can be exempted from the Korean National Pension Scheme, provided that you get "a Certificate of Coverage under Social Security Agreement" from the Irish agency and submit it to the Korean National Pension Service.
• 1. A Request for a Irish Certificate of Coverage
  • If you are an employee, your employer in Ireland must request a Irish Certificate of Coverage.
  • If you are self-employed, you yourself must request a Irish Certificate of Coverage.
• (1) Who requires a Irish Certificate of Coverage?
  • An employee who is sent to work in Korea within a certain period of time (5 years) by an employer in Ireland
  • An employee who is sent to work in Korea by an employer in Ireland within a certain period of time and the detached period is extended for a certain period (those periods can be extended based on mutual agreement between two countries)
  • A person who ordinarily resides in Ireland and temporarily (within 5 years) self-employed in Korea
  • 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 Irish Certificate of Coverage?
  • You must request a Certificate of Coverage over the phone or by fax to the Irish agency with the required documents according to its internal regulations.
• (3) Issuing Agency of Irish Certificate of Coverage
  • - the Department of Social and Family Affairs ; DSFA: (www.welfare.ie):
    Social Welfare Services Office, PRSI Special Collections Section,
    Government Buildings, Cork Road, Waterford

• 2. Submission of the Certificate of Coverage to the Korean National Pension Service
  • 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 "Irish 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 "Irish 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 a 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 the exemption within the required period.
  • ※ Information here on our website is a general guide. You can get more information about the Exemption of Coverage from the International Center of the NPS or any regional office of NPS.