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
International Center
22 Floor, Namsan Square Building
173, Toegye-ro, Jung-gu
Seoul 100-705
SOUTH KOREA

issues the certificates of Korean coverage.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0302001995
RS 02001.995 - Certificates of Coverage under the Agreement with Korea - 10/29/2014
Batch run: 10/29/2014
Rev:10/29/2014