Guide for Exemption Application under the Agreement between Korea and Belgium

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

• If you are mandatorily covered by the Korean National Pension Scheme and detached to Belgium, you can be exempt from Belgian pension contributions and social security contributions (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 relevant Belgian 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 Belgium within a certain period of time (5 years) by an employer in Korea
  • An employee who is sent to work in Belgium 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 is self-employed in both countries
  • Others: a worker who is able to be exempted from Belgian pension contributions (social security contributions) under the Agreement
• (2) How to request a Korean Certificate of Coverage?
  • 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. Presentation of the Certificate of Coverage to the Belgian Agency
  • An employer who is responsible for paying pension contributions is exempt from paying social security contributions 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 National Social Security Office(to the National Social Insurance Institute for the Self-Employed in case of the self-employed person).
    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 procedures of Belgium. However, in some cases, there are 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 Belgian 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 Belgian agency and submit it to the Korean National Pension Service.
• 1. A Request for a Belgian Certificate of Coverage
  • If you are an employee, your employer in Belgium must request a Belgian Certificate of Coverage.
  • If you are self-employed, you yourself must request a Belgian Certificate of Coverage
• (1) Who requires a Belgian Certificate of Coverage?
  • An employee who is sent to work in Korea within a certain period of time (5 years) by an employer in Belgium
  • An employee who is sent to work in Korea by an employer in Belgium 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 Belgium and is self-employed in both countries
  • Others: a worker who is able to be exempted from Korea National Pension contributions (social security contributions) under the Agreement
• (2) How to request a Belgian Certificate of Coverage?
  • You must request a Certificate of Coverage over the phone or by fax to the Belgian agency with the required documents according to its internal regulations.
• (3) Issuing Agency of Belgian Certificate of Coverage
  • For employed person : National Social Security Office (www.onssrszlss.fgov.be)
    Place Victor Horta 11, 1060 Brussels, Belgium ; 02-509 31 11
  • For self-employed person : National Social Insurance Institute for the Self-Employed (www.rsvz-inasti.fgov.be)
    Place Willebroekkaai 35, 1000 Brussels, Belgium ; 02-546 42 11

• 2. Submission of the Certificate of Coverage to the Korean National Pension Service
  • ① The following must be submitted by your employer if you are an employee or yourself if you are self-employed; an "application of exemption" as well as an original copy of "Belgian 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 a "Belgian 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.