Guide for Exemption Application under the Agreement between Korea and Quebec

How to be exempted from Quebec Pension Contributions

• If you are mandatorily covered by the Korean legislation and detached to Quebec for temporary work, you can be exempt from Quebec pension contributions, provided that you obtain "a Certificate of Coverage under the Understanding on Social Security" from the National Pension Service of Korea.
• 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?
  • ① An employee who is sent to work in Quebec for a certain period of time (no more than 5 years) by an employer in Korea.
  • ② An employee specified in ① who is granted an extension of the detached period on condition of mutual agreement between the two countries.
  • ③ A person who is self-employed in Quebec or in both Contracting Parties residing in Korea.
  • ④ A person who is employed in one Contracting Party and self-employed in the other Contracting Party residing in Korea.
• (2) How to request a Korean Certificate of Coverage?
  • ① The employer 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, fax or EDI.
  • ② 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 the Understanding on Social Security between Korea and Quebec" and documents to confirm the employee's detachment such as a detachment order and coverage of the unemployment insurance.
  • ② An"Application for Certificate of Coverage under the Understanding on Social Security between Korea and Quebec" form is available on our web-site -> Social Security Agreement -> Forms. You can also obtain this document by contacting NPS' Center for International Affairs and regional offices.
• 2. Submission of the Certificate of Coverage to Quebec pension agency
  • An employer who is responsible for paying pension contributions is exempt from paying pension contributions for the period specified on a Korean Certificate of Coverage under the Understanding on Social Security by submitting the certificate to the Retraite Quebec.
  • 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 internal 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 Quebec social security system and temporarily work in Korea, you can be exempted from the Korean National Pension Scheme, provided that you get "a Certificate of Coverage under the Understanding on Social Security" from the Retraite Quebec and submit it to the Korean National Pension Service.

• 1. A Request for a Certificate of Coverage of Quebec
  - If you are an employee, your employer in Quebec must request a Certificate of Coverage of Quebec.
• (1) Who requires a Certificate of Coverage of Quebec?
  • ① An employee who is sent to work in Korea for a certain period of time (no more than 5 years) by an employer in Quebec.
  • ② An employee specified in ① who is granted an extension of the detached period on condition of mutual agreement between the two countries.
  • ③ A person who is self-employed in Korea or in both Contracting Parties residing in Quebec.
  • ④ A person who is employed in one Contracting Party and self-employed in the other Contracting Party residing in Quebec.
• (2) How to request a Certificate of Coverage of Quebec?
  • You must request a Certificate of Coverage from the Retraite Quebec with the required documents according to its internal regulations.
• (3) Issuing competent institution of a Certificate of Coverage of Quebec
  • Retraite Quebec (www.retraitequebec.gouv.qc.ca)

• 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 "Certificate of Coverage of Quebec under the Understanding on Social Security", and a copy of your identification to the Center for International Affairs 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 "Certificate of Coverage of Quebec under the Understanding on Social Security", you are exempt from Coverage under the Korean legislation 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 Korean National Pension Act, the right to request a refund of mistaken payments of contributions 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 Center for International Affairs of the NPS or from any regional office of the NPS.