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Accordingly, VSS provides guidance on certain contents regarding the issuance and reception of Social Insurance Certificates, as well as the suspension of compulsory Social Insurance contributions for Vietnamese workers employed in South Korea to implement the Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Republic of Korea on Social Insurance.

Some terminologies are as stipulated in the Agreement and Administrative Arrangements.

Dispatched workers:

Vietnamese workers employed by employers registered in Vietnam participate in Social Insurance according to the regulations of Vietnamese law, when they are dispatched by Vietnamese employers to work on behalf of Vietnamese employees on the territory of South Korea. Korean workers employed by employers registered in South Korea participate in Social Insurance according to the regulations of South Korean law when they are dispatched by Korean employers to work on behalf of Korean employees on the territory of Vietnam.

Vietnamese workers working under employment contracts participating in Social Insurance according to Vietnamese law are dispatched by Vietnamese employers to work at a branch or subsidiary of a Vietnamese company in South Korea. Korean workers working under employment contracts participating in Social Insurance according to South Korean law are dispatched by Korean employers to work at a branch or subsidiary of a Korean company in Vietnam.

Duration of dispatch:

The duration of dispatch applies for the first 60 months from the date of dispatch and may be extended (up to a maximum of 36 months) if the worker continues to work for the dispatched employer.

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For workers dispatched before the effective date of the Agreement, the exemption period will be counted from the effective date of the Agreement. In case a dispatched worker returns to the home country due to reassignment or termination of the employment contract and is dispatched again, this dispatch will be considered as a new dispatch, and the exemption period will be recalculated.

Recruitment on the spot:

When Vietnamese citizens reside temporarily in the territory of South Korea and are recruited to work in South Korea, the National Pension Law of South Korea shall apply. For Korean workers residing temporarily in the territory of Vietnam and recruited to work in Vietnam, the National Pension Law of South Korea shall still apply during this employment period, but not exceeding 60 months, provided that this person is subject to adjustment under South Korean law.

Social Insurance Certificate issuance according to Administrative Arrangements:

The VSS issues Social Insurance Certificates for Vietnamese workers participating in Social Insurance according to Vietnamese law, stating the period of validity of this Certificate and serving as a basis for Vietnamese workers to be exempt from participating in Social Insurance under the law of South Korea.

The National Pension Service of South Korea issues Social Insurance Certificates for Korean workers participating in Social Insurance according to South Korean law, stating the period of validity of this Certificate and serving as a basis for Korean workers to be exempt from participating in Social Insurance under the law of Vietnam.

Issuing Social Insurance Certificates for Vietnamese workers:

Issuing authority for Social Insurance Certificates: dispatching employers; Application documents for issuing Social Insurance Certificates: dispatched workers (Dispatch Decision; For first-time participants or those with Social Insurance numbers but incomplete information, a Participation Declaration and adjustment of Social, Health Insurance information are required).

The dispatching unit must prepare documents including: Application for participation by the unit, adjustment of Social, Health Insurance information. It must include the following information: Request for issuance of Social Insurance Certificate for dispatched workers; list and quantity of workers attached.

For cases where the employer dispatches workers to work at branches or subsidiaries of the dispatched employer in South Korea: Attach documents proving that the unit operates in South Korea (certified copies of contract awards, receiving construction contracts, projects in South Korea; certified copy of investment registration certificate in South Korea); Report on the situation of dispatched workers and list of participants in Social Insurance, Health Insurance, including a list of dispatched workers.

Process for issuing Social Insurance Certificates: For dispatched workers, it is necessary to fill out Form TK1-TS submitted to the unit. For the dispatching unit: Receive the application from workers, verify and determine information. Then submit the application as required to the Social Insurance agency where the participation is registered, and pay Social Insurance contributions for the unit directly or online.

For the Social Insurance agency: Officers/department receive and process the application, verify and cross-check, transfer to the Collection-Card Department to handle. In case of submitting paper applications through postal services or at the social security agency, scan the original documents and update them in the management software. At the same time, receive the Social Insurance Certificate from the Collection-Card Department to return to the unit. The Collection-Card Department verifies, determines the subject, and cross-checks in the management software.

If the documents are correct and complete, enter the data into the management software; sign the Social Insurance Certificate template, submit it to the provincial/district director for approval, sign, and transfer it to the receiving department to return to the unit. If the documents are not correct or complete, prepare a supplementary request form, complete the application, guide the completion of the application as required, and transfer it to the department receiving the application to send back to the unit.

Regularly, quarterly, annually exchange data tables on Social Insurance Certificates for monitoring, synthesis, and management. The processing period shall not exceed 5 days from the date of receiving the complete documents as required.

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In case the dispatched worker exceeds 60 months, the unit submits an application for issuance of Social Insurance Certificate for the next period (documents proving the extension of the dispatched worker's period (maximum duration of 36 months) or documents proving the extension of the contract in the receiving country to the Social Insurance agency; the process and documents for issuing Social Insurance Certificates for subsequent times shall be carried out as for the first issuance of Social Insurance Certificates.

Procedure for receiving Social Insurance Certificates for Korean nationals

Individuals issued Social Insurance Certificates by the National Pension Service of South Korea, dispatched workers, and on-the-spot recruited workers need to submit the following documents: For employees, an original copy of the Social Insurance Certificate issued by the National Pension Service of South Korea is required. For employees recruited on the spot according to the provisions of the Agreement, an additional Participation Declaration and adjustment of Social, Health Insurance information are necessary.

For the employer, the documents include the Application for participation by the unit, adjustment of Social Insurance, Health Insurance information. It should include details such as: Korean dispatched workers/recruited workers on the spot/ Korean contracted employees; dispatched workers/recruited workers on the spot. Report on the situation of dispatched workers and list of participants in Social, Health Insurance, including a list of dispatched workers, recruited workers on the spot/Korean contracted employees.

Procedure for receiving Social Insurance Certificates for Korean nationals working in Vietnam

Employees submit their documents to the unit. The unit receives the employee's documents, verifies, and confirms the information. Then, submit the documents to the Social Insurance agency - where the participation is registered to pay Social Insurance premiums for the employee directly or indirectly.

For the Social security agency, officers/department receiving the documents will receive, check, cross-check the documents, and transfer them to the Collection-Card Department for immediate resolution on the same day; scan the original documents and update them in the management software. Receive the Social Insurance Certificate from the Collection-Card Department for storage according to regulations.

The Collection-Card Department verifies, determines the subject. If the documents are complete and accurate, enter the data into the management software to exempt the employee from compulsory Social Insurance contributions. If the documents are incomplete or inaccurate, create a request form, complete, and improve the documents according to the template of the VSS; guide the completion of the documents as required, transfer them to the department receiving the documents to send back to the unit. Transfer (documents) the Social Insurance Certificate to the department receiving the documents.

Regularly, quarterly, annually compile a list of Korean workers submitting Certificates according to the list of receiving Social Insurance Certificates for Korean nationals; suspend the participation of Vietnamese nationals in Social Insurance for monitoring and management. The processing period for documents shall not exceed 5 days from the date of receiving complete documents as required.

Ceasing Social Insurance contributions, confirming the period of mandatory Social Insurance participation for Vietnamese employees working in Korea under contract

Subjects and cessation periods:

Employees working in Korea under a contract participating in mandatory Social Insurance as regulated, will cease compulsory Social Insurance contributions from January 1, 2024. From January 1, 2024, they will continue to contribute to Social Insurance as per the laws of South Korea, including: Employees working in Korea under a contract who are sent to work abroad by companies engaged in sending employees to work abroad, career organizations authorized to send employees to work abroad; Employees working in Korea under a contract who are sent to work abroad for skill enhancement internships with companies sending employees for skill enhancement internships; Employees working in Korea under a personal contract.

Documents for ceasing contributions and confirming the period of Social Insurance participation:

For employees (in case of direct contribution to the Social Insurance agency of their place of residence before working abroad), the documents include: Participation declaration, adjustment of Social Insurance, Health Insurance information; Employment contract with a specified term in Korea or an extended contract accompanied by an extension document or a newly signed contract in Korea (copy).

For the employer (in case employees contribute to Social Insurance through the company, companies engaged in sending employees to work abroad): Application for unit participation, adjustment of Social, Health Insurance information. It should include details such as: Ceasing Social Insurance contributions to participate in Social Insurance in Korea; list, number of employees ceasing contributions in Vietnam; Employment contract with a specified term in Korea or an extended contract accompanied by an extension document or a newly signed contract in Korea (copy); Report on the situation of dispatched workers and list of participants in Social, Health Insurance, including a list of Vietnamese workers ceasing contributions to participate in Social Insurance in Korea.

In case employees have contributed to Social Insurance since January 1, 2024, the Social Insurance agency shall refund the Social Insurance contributions made from January 1, 2024 as per regulations. The Social security agency ceases compulsory Social Insurance contributions, confirms the period of Social Insurance participation, returns the Social Insurance booklet, and refunds (if any) for employees working in Korea according to the guidance of the VSS.

Regularly, quarterly, annually: Compile a list of employees working in Korea ceasing Social Insurance contributions according to the template of the List of receiving Social Insurance Certificates for Korean nationals; suspend participation in Social Insurance for Vietnamese nationals for monitoring and management.

In the Official Letter, the VSS assigns specific tasks to the Department of Social Insurance Book and Health Insurance Card; Information Technology Center; Communication Center; Office; International Cooperation Department; Customer Service Center for customer support and care; Legal Affairs Department and Social security agencies of centrally governed provinces and cities.