Main Contents of the Social Security Agreement Between Korea and Poland

History of the Agreement with Poland

• Dec. 1998 : Exchange of information on Social Security in the Economic Joint Council
• Aug. 2004 : Concurrence of the Agreement on Social Security in the meetings of foreign ministers
• Sept. 2004 : The Korean draft of the Agreement sent to Poland
• Jun. 2007 : The Polish amendment to the Korean draft received
• Oct. 2007 : The first working-level meeting of the Agreement in Poland
• Jun. 2008 : The second working-level meeting of the Agreement and Administrative Arrangement in Korea
• Feb. 2009 : The Agreement on Social Security and its Administrative Arrangement signed in Poland
• Oct. 2009 : The meetings for the implementation of the Agreement held in Poland
• Mar. 2010 : The Social Security Agreement between Korea and Poland entered into force

Applicable Legislation

Applicable Legislation

Korea	Poland
- Coverage (i) The National Pension (ii) The Employment Insurance (iii) The Health Insurance (iv) The Industrial Accident Compensation Insurance - Benefit : the National Pension	- Coverage and Benefit The compulsory coverage and the following benefits within social insurance and social insurance for farmers: (i) Old age pension, disability pension and survivor pension (ii) Death grants.

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 other persons with eligibility rights derived from such a person.
• ※ 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 resides.
• ③ A detached worker is exempt from being subject to 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, an exemption period may be extended).
• ※ For more information, you may refer to the section Agreement or Guide for Exemption Application.

[ Applicable legislation under the Agreement ]

Applicable legislation under the Agreement

Type	Work Status	Coverage
Employee	You are working in Poland
	- for an employer in Poland who hired you	Poland
	- for an employer in Korea who sent you to work in Poland 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 Poland for more than 5 years without extension of detached period	Poland
	You are working in Korea
	- for an employer in Korea who hired you	Korea
	- for an employer in Poland who sent you to work in Korea for less than 5 years (those periods can be extended based on mutual agreement between two countries)	Poland
	- for an employer in Poland who sent you to work in Korea for more than 5 years without extension of detached period	Korea
Self-employed	You are a self-employed person:
	- residing in Poland	Poland
	You are a self-employed person:
	- residing in Korea	Korea

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 no less than a 12 month period of coverage under the Korean National Pension Scheme but do not have enough periods of coverage (e.g., 20 years for Full Old-age pension) to qualify for pension benefits under the Korean National Pension Scheme, you may be able to qualify for Korean National Pension benefits by totaling periods of coverage under the Korean and Polish pension systems. However, these periods creditable under the Polish pension system, must not coincide with those under the legislation of Korea.
  - If you do not qualify for Korean National Pension benefits by totalizing periods of coverage of both contracting countries, you may be able to qualify for Korean National Pension benefits by totalizing periods of coverage accumulated under the legislation of a third state with which both contracting countries are bound by social security instruments which provide for the totalization of periods.
  - 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 Polish Pension Benefits under the Social Security Agreement
• - If you have no less than a 12 month period of coverage under the Polish Pension Scheme but do not have enough periods of coverage to qualify for pension benefits under the Polish pension system, you may be able to qualify for Polish pension benefits by totalizing periods of coverage under the Korean and Polish pension systems. However, these periods creditable under the Korean National Pension Scheme, must not coincide with those of under the legislation of Poland.
  - If you do not qualify for Polish pension benefits by totalizing periods of coverage of both contracting countries, you may be able to qualify for them by totalizing periods of coverage accumulated under the legislation of a third state with which both contracting countries are bound by social security instruments which provide for the totalization of periods.
• 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.
• ④Korean lump-sum refunds are granted to Polish nationals based on the Agreement. However, lump-sum refunds can be paid to nationals of a third state only in accordance with the reciprocity principle under the Korean National Pension Act.
• ⑤There is no lump-sum refund besides a death grant under the Polish social security system, and as such any contribution which a Korean national paid to the Polish 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 Guide for Exemption Application

As regards

As regards Korea,	As regards Poland,
National Pension Service (NPS)	(1) Regarding the employed and the self-employed - Zaklad Ubezpieczen Spolecznych (ZUS) (www.zus.pl) (2) Regarding "Benefits" - Kasa Rolniczego Ubezpieczenia Spolecznego (KRUS) (www.krus.gov.pl)