TN 18 (02-01)
RS 02001.995 Certificates of Coverage under the Agreement with Korea
A. Policy – General
Certificates of coverage are the forms that SSA and the Korean authorities issue to workers who would otherwise have to pay Social Security taxes to both countries on the same earnings. A certificate issued by one country serves as proof that the worker named on the certificate is:
subject to the laws of the country issuing the certificate, and
exempt from Social Security coverage and contributions on the same earnings in the other country.
B. Policy – Issuing Agency
1. United States Coverage SSA's Office of International Programs (OIP)
P.O. Box 17741
Baltimore, Maryland 21235-7741
issues the certificates of U.S. coverage.
2. Korean (South) Coverage National Pension Service
22 Floor, Namsan Square Building
173, Toegye-ro, Jung-gu
issues the certificates of Korean coverage.