Guide for Exemption Application under the Agreement between Korea and Norway

How to be exempted from Norwegian Social Security Contributions

• If you are mandatorily covered by the Korean legislation and worked in Norway for temporary work(or self-employment), you can be exempt from Norwegian social security contributions(however, a detached worker is required to have Norwegian health insurance), provided that you obtain "a Certificate of Coverage under the Social Security Agreement" from the National Pension Service of Korea.
• 1. A Request for a Korean Certificate of Coverage
  • - If you are a detached employee, your employer in Korea must request a Korean Certificate of Coverage.
  • - If you are self-employed or 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 Norway for a certain period of time (no more than 5 years) by an employer in Korea.
  • ② A person who is employed or self-employed in both Contracting Parties and ordinarily resides in Korea.
  • ③ A person who is employed in one Contracting Party and is self-employed in the other Contracting Party. (Ordinarily reside in Korea)
  • ④ A person who resides in Korea and is self-employed in the other Contracting Party.
• (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 EDI, mail or fax.
  • 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 Social Security Agreement between Korea and Norway" and documents to confirm the employment status such as a detachment order, employment contract, etc.
  • ② An "Application for Certificate of Coverage under the Social Security Agreement between Korea and Norway" form is available on our web-site -> Social Security Agreement -> Social Security Agreement Forms. You can also obtain this document by contacting NPS.
• 2. Submission of the Certificate of Coverage to the Norwegian Competent Institution.
  • An employer who is responsible for paying social security contributions is exempt from paying social security contributions for the period specified on a Korean Certificate of Coverage under the Agreement on Social Security by submitting the Certificate to the Norwegian Pension Insurance Institute(NAV Social Insurance and Contributions).
  • 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 the Korean National Pension Scheme

If you are mandatorily covered by the Norwegian social security system and temporarily work(or self-employed) in Korea, you can be exempted from the Korean National Pension Scheme, provided that you get "a Certificate of Coverage under the Social Security Agreement" from a Competent Institution in Norway and submit it to the Korean National Pension Service.

• 1. A Request for a Norway Certificate of Coverage
  • - If you are an employee, your employer in Norway must request a Norway certificate of coverage.
  • - If you are self-employed or employed, you must personally request a Norway certificate of coverage.
• (1) Who requires a Norway Certificate of Coverage?
  • 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 Norway.
  • ② A person who is employed or self-employed in both Contracting Parties and ordinarily resides in Norway.
  • ③ A person who is employed in one Contracting Party and is self-employed in the other Contracting Party. (Ordinarily reside in Norway)
  • ④ A person who resides in Norway and is self-employed in the other Contracting Party.
• (2) How to request a Norway Certificate of Coverage?
  • - You must request a Certificate of Coverage by contacting the Norwegian Competent Institution with the required documents according to its internal regulations.
• (3) Competent Institution of Certificate of Coverage Issuance in Norway
  • - NAV Control / Social Insurance and Contributions (www.nav.no)

• 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 "Norwegian Certificate of Coverage under the Social Security Agreement", 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 "Norwegian Certificate of Coverage under the Social Security Agreement", 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.
  • ※ 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 (☎063-713-7101).