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The general rule is that you pay social security contributions in the country in which you work. Therefore, if you go to work permanently in Korea you will normally be subject to the Korean social security law. Similarly, if you come to work permanently in Ireland you will normally be subject to the Irish social security law and will pay Pay Related Social Insurance (PRSI) contributions here which may qualify you for one of the Irish payments mentioned at part 3.

The Agreement states, however, that if you are employed or self-employed in both countries, you pay contributions only in the country in which you reside.

Temporary assignments

If you are sent by your Irish employer, whose main place of business is in Ireland, to Korea for a temporary period, you may continue to pay Irish social insurance contributions for the first 5 years of the temporary assignment. This applies whether you continue to work directly for your Irish employer, or for a subsidiary or affiliated company. Your employer may apply for an extension at the end of this period if further time is necessary to complete the work.

Similarly, if a person is sent on temporary assignment by their Korean employer to work in Ireland they will continue to pay Korean contributions and will be exempt from payment of Irish social insurance (PRSI) contributions, which would otherwise be payable, for a period of 5 years. If the assignment exceeds 5 years the person may continue to pay Korean contributions in exceptional circumstances and with agreement from both the Korean and Irish authorities. If you would like further information see Part 10 for details of where to contact.

 
Last modified:13/01/2009
 

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