Guide for Exemption Application under the Agreement between Korea and Denmark

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

• If you are mandatorily covered by the Korean National Pension Scheme and detached to Denmark, you can be exempt from Danish pension contributions, provided that you obtain "a Certificate of Coverage under Social Security Agreement" from the National Pension Service of Korea and submit or show it to the Danish 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 Korean Certificate of Coverage.
• (1)Who requires a Korean Certificate of Coverage?
  • An employee who is sent to work in Denmarkn within a certain period of time (5 years) by an employer in Korea
  • An employee who is sent to work in Denmark by an employer in Korea within a certain period of time and the detached period is extended for a certain period (If a mutual agreement is concluded between two countries, the exemption period can be extended.)
  • A person who ordinarily resides in Korea and is self-employed in both countries
  • Others : a worker who is able to be exempted from Denmarkn 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
  • ① When you request the Certificate, you must submit an "Application for Certificate of Coverage under Social Security Agreement" and documents to confirm the employee's detachment such as a Detachment Order.
  • ② An""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 Danish 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 the Certificate to Danish "Labour Market Supplementary Pension Office."
    If a contributor has already paid contributions for the previous exemption period, within a certain period, he/she is able to request a refund according to the interior procedure. However, in some cases, there could be limitations on the period regarding retroactive exemptions, so we recommend that you request the exemption in time.

How to be exempted from Korean National Pension Scheme

• If you are mandatorily covered by the Danish 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 Danish agency and submit it to the Korean National Pension Service.
• 1. A Request for an Denmarkn Certificate of Coverage
  • - If you are an employee, your employer in Denmark must request an Denmarkn Certificate of Coverage.
  • - If you are self-employed, you yourself must request an Denmarkn Certificate of Coverage
• (1) Who requires an Denmarkn Certificate of Coverage?
  • ① An employee who is sent to work in Korea within a certain period of time (5 years) by an employer in Denmark
  • ② An employee who is sent to work in Korea by an employer in Denmark within a certain period of time and the detached period is extended for a certain period (If a mutual agreement is concluded between the two countries, the exemption period can be extended.)
  • ③ A person who ordinarily resides in Denmark and is self-employed in both countries
  • ④ Others a worker who is able to be exempted from Korea National Pension contributions (social security contributions) under the Agreement
• (2) How to request an Denmarkn Certificate of Coverage?
  • You must request a Certificate of Coverage over the phone or by fax to the Denmarkn agency with the required documents according to its internal regulations.
• (3) Issuing Agency of Denmarkn Certificate of Coverage
  • The Danish Pension Agency (http://uk.penst.dk )
  • The Labour Market Supplementary Pension Office (http://www.atp.dk)

• 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 by you personally if you are self-employed; an "application of exemption" as well as an original copy of "Danish 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 "Danish 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.
  • ※ Information here on our web-site is a general guide. You can get more information about the Exemption of Coverage from the International Center of the NPS or from any regional office of the NPS.