Guide for Exemption Application under the Agreement between Korea and Bulgaria

How to be exempted from Bulgarian Pension Contributions (Social Security Contributions)

• If you are mandatorily covered by the Korean National Pension Scheme and detached to Bulgaria, you can be exempt from Bulgarian state social insurance contributions envisioned in the Agreement, provided that you get "a Certificate of Coverage under Social Security Agreement" from the National Pension Service of Korea and submit or show it to the relevant Bulgarian agency.
• 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 Bulgarian Certificate of Coverage.
• (1)Who requires a Bulgarian Certificate of Coverage?
  • An employee who is sent to work in Bulgaria within a certain period of time (5 years) by an employer in Korea
  • An employee who is sent to work in Bulgaria 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 self-employed person in Korea exercises self-employment activities in Bulgaria
  • Others: a worker who is able to be exempted from Bulgarian 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 - Bulgaria" and documents to confirm the employee's detachment such as a Detachment Order.
  • "Application for Certificate of Coverage under Social Security Agreement" form is available on our website -> Social Security Agreement -> Forms. You can also get it by visiting NPS' regional office.
• 2. Presentation of the Certificate of Coverage to the Bulgarian 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 submitting (or showing at the request of the agency) the Certificate to the National Revenue Agency.
    In case when 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 Bulgaria. 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 Bulgarian 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 a Bulgarian agency and submit it to the Korean National Pension Service.
• 1. A Request for a Bulgarian Certificate of Coverage
  • If you are an employee, your employer in Bulgaria must request a Bulgarian Certificate of Coverage.
  • If you are self-employed, you yourself must request a Polish 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 Bulgaria
  • An employee who is sent to work in Korea by an employer in Bulgaria 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 self-employed person in Bulgaria who has participated in self-employment activities in Korea
  • 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 Bulgarian Certificate of Coverage?
  • You must request a Certificate of Coverage over the phone or by fax to the Bulgarian agency with the required documents according to its internal regulations.
• (3) Issuing Agency of Bulgarian Certificate of Coverage
  • The National Revenue Agency((www.nra.bg)

• 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 "Bulgarian 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.)
  • ②If you submit a "Bulgarian 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 an 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 the NPS.