International Programs
Totalization Agreement with Republic of Korea
Introduction
For Republic of Korea, the Agreement covers old-age, survivors, and disability insurance coverage for all workers age 18-59 under the National Pension Act as well as contributions for the industrial accident program under the Industrial Accident Compensation Insurance Law. The Agreement does not cover civil servants, military personnel, or private school teachers.
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Eliminating dual coverage for self-employment
- Self-employed workers who reside in the United States are assigned U.S. coverage.
- Self-employed workers who reside in Korea are assigned Korean coverage.
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Korean certificates for employees and self-employed workers
Employers and self-employed workers must request a certificate of coverage to establish an exemption from U.S. Social Security contributions.
Please mail your request to:
National Pension Service
22nd FL. 173 Toegyero
Namsan Square Bldg.
Chungmuro 3-ga
Jung-gu
SEOUL KOREA 04554
Please provide the following information:
- Worker's full name (including maiden name);
- Worker's date of birth;
- Worker's place of birth;
- Worker's country of citizenship;
- Worker's country of permanent residence;
- Worker’s U.S. Social Security number;
- Worker's Republic of Korea social security number, if applicable;
- Date of hire, if employed;
- Country of hire, if employed;
- Nature of self-employment activity, if applicable;
- Name and address of the employer in the United States and the Agreement country (if self-employed, address of trade or business in both countries); and
- Date of transfer and anticipated date of return of employment or self-employment in the Agreement country.
U.S. employers should retain certificates of coverage in case of an audit by the IRS. Employers should not send a copy to the IRS unless the IRS specifically requests the certificate of coverage.
Self-employed workers should attach a copy of the certificate of coverage to their U.S. tax return every year as proof of the exemption.
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Monthly benefits
Under U.S. Social Security, you may earn up to four credits each year depending on the amount of your covered earnings. For example, in 2022, you get one credit for each $1,510 of your covered annual earnings up to a maximum of four credits for the year.
For more information, see How You Earn Credits (Publication No. 05-10072).
Under the Korean system, credits are measured in months. To simplify the information in the table, requirements are shown in years of credits.
|
Retirement or old-age benefits |
|
United States |
Korea |
Worker—Full benefit at full retirement age.* Reduced benefit as early as age 62. Required work credits range from one and one-half to 10 years (10 years if age 62 in 1991 or later). |
Worker—Full benefit at full retirement age.** At least 20 years of coverage required. |
* Full retirement age is 66 for people born in 1943-1954 and will gradually increase to age 67 for people born in 1960 or later.
**Full retirement age under the Korean system is age 60 for people born before 1953. The full retirement age increases gradually until it reaches age 65 for people born in 1968 or later.
Disability benefits |
|
United States |
Korea |
Worker—Under full retirement age* can get benefit if unable to do any substantial gainful work for at least a year. One and one-half to 10 years credit needed, depending on age at date of onset. Some recent work credits also needed unless worker is blind. |
Worker—Benefit payable if fully or partially disabled. Must be working in covered employment at onset of disability. Benefit paid as pension or lump sum depending upon degree of disability. |
*Full retirement age is 66 for people born in 1943-1954 and will gradually increase to age 67 for people born in 1960 or later.
|
Family benefits to dependents of retired or disabled people |
|
United States |
Korea |
Spouse—Full benefit at full retirement age* or at any age if caring for worker’s entitled child under age 16 (or disabled before age 22). Reduced benefit as early as age 62 if not caring for a child. |
Spouse—No provision. However, supplement payable to worker for dependent spouse of any age unless the spouse is already receiving another type of pension. |
Divorced spouse—Full benefit at full retirement age.* Reduced benefit as early as age 62. Must be unmarried and have been married to worker for at least 10 years. |
Divorced spouse—Divorced spouse at least age 60 receives a divided portion of the worker’s pension corresponding to the duration of marriage. Must have been married to worker for at least 5 years. |
Children—If unmarried, up to age 18 (age 19 if in an elementary or secondary school full time) or any age if disabled before age 22. |
Children—No provision. However, supplement payable to worker for dependent child under age 18 or severely disabled. |
Parent—Benefit payable to dependent parent at least age 62. |
Parent—No provision. However, supplement payable to worker for dependent parent (including the spouse’s parent) at least age 60 or severely disabled. |
*Full retirement age is 66 for people born in 1943-1954 and will gradually increase to age 67 for people born in 1960 or later.
|
Survivors benefits |
|
United States |
Korea |
| Survivors benefits payable as follows: | |
Surviving Spouse—Full benefit at full retirement age* or at any age if caring for the deceased’s entitled child under age 16 (or disabled before age 22). Reduced benefit as early as age 60 (or age 50 if disabled) if not caring for child. Benefits may be continued if remarriage occurs after age 60 (or age 50 if disabled). Divorced Surviving Spouse—Same as surviving spouse if marriage lasted at least 10 years. Children—Same as for children of retired or disabled worker. |
Worker must be covered at time of death or for at least 10 years.
|
| Lump-sum refund of contributions | |
United States |
Korea |
No refund of properly paid contributions. |
Worker—Less than 10 years coverage and attains age 60 or loses Korean nationality or permanently emigrates from Korea. Survivor—May receive a refund of worker’s contributions if no entitlement to survivors pension. |
*The full retirement age for survivors is age 66 for people born in 1945-1956 and gradually increases to age 67 for people born in 1962 or later.
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How benefits can be paid
If you have social security credits in both the United States and Korea, you may be eligible for benefits from one or both countries. If you meet all the basic requirements under one country’s system, you will get a regular benefit from that country. If you do not meet the basic requirements, the Agreement may help you qualify for a benefit as explained below.
- Benefits from the United States - If you do not have enough work credits under the U.S. system to qualify for regular benefits, you may be able to qualify for a partial benefit from the United States based on both United States and Korean credits. However, to be eligible to have your Korean credits counted, you must have earned at least six credits (generally one and one-half years of work) under the U.S. system. If you already have enough credits under the U.S. system to qualify for a benefit, the U.S. cannot count your Korean credits.
- Benefits from Korea - Social security credits from both countries can also be counted, when necessary, to meet the eligibility requirements for Korean benefits. To be eligible to have your United States and Korean credits counted, you must have at least 18 months of coverage credited under the Korean system.
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Claims for benefits
If you live in the United States and wish to apply for United States or Korean benefits:
- Visit or write any U.S. Social Security office. Phone our toll-free number, 1-800-772-1213, 8 a.m. to 7 p.m. any business day. People who are deaf or hard of hearing may call our toll-free TTY number, 1-800-325-0778.
- Apply for Korean benefits at any U.S. Social Security office by completing an application Form KOR-USA 1, or mail the completed Form to your local Social Security Administration office.
If you live in Korea and wish to apply for U.S. or Korean benefits, contact:
Federal Benefits Unit
United States Embassy
1201 Roxas Boulevard
Ermita, Manila 0930
PHILIPPINES - Any Korean social security office to file for U.S. or Korean benefits.
You can apply with one country and ask to have your application considered as a claim for benefits from the other country. Information from your application will then be sent to the other country. Each country will process the claim under its own laws, counting credits from the other country when appropriate, and notify you of its decision.
If you have not applied for benefits before, you may need to provide certain information and documents when you apply.
These may include:
- The worker’s United States Social Security number;
- Korean social security number;
- Proof of age for all claimants;
- Evidence of the worker’s U.S. earnings in the past 24 months; and
- Information about the worker’s coverage under the Korean system.
You may wish to call the social security office before you go there to see if you need any other information.
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Payment of benefits
Each country pays its own benefit. U.S. payments are made by the U.S. Department of Treasury each month and cover benefits for the preceding month. Payments under the Korean system are made at the end of the month and also cover benefits for the preceding month. For more information, contact the Korean authorities at the address in the section titled, “For more information.”
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For more information about Korea's social security programs
For more information about Korea’s social security programs, write to:
National Pension Service
Kukmin-yeonkum Building
7-16 Shincheon-dong, Songpa-gu
Seoul 138-725
KOREA