Notes on Individual Rules under the Japan-Brazil Social Security Agreement

In case that you work as an officer or member of a crew on board a sea-going vessel flying the flag of the country, if you would otherwise be compulsorily covered by the social security systems of both countries, you will be subject only to the social security systems of the country of the flag. If you are employed in the other country, you will be subject to the system of the country in which your employer is located.
The procedure to apply for your Certificate of Coverage under this rule is the same as that for general employees.

If you are sent to work in Brazil again, the detachment must begin at least one year after the completion of your last temporary detachment, to be exempt from the social security system of Brazil. Please note, however, this rule is not applicable for the five years since your first detachment has begun. These five years include the shorter terms such as your employer in Japan orders you to return to Japan temporarily for some reasons and sends you back again on the same business mission in Brazil. It also applies to workers who are sent by their employers in Brazil to work in Japan.

If you are temporarily sent to Brazil and are exempt from the Brazilian social security systems, you will not be covered by workers' accident compensation insurance of both countries during your detachment period. In this case, you need to be covered by "Special Insurance for Persons Dispatched Abroad" under the Japanese Workers' Accident Compensation Insurance system or any private insurance against occupational injuries.
If you have any questions, please contact the Labour Insurance Contribution Levy Division, Labour Standards Bureau of the Ministry of Health, Labour and Welfare at (+81)3-5253-1111 (extension 5436).

When your employer sends you to work in Brazil and your spouse and children will accompany you, you need to fill in information about your accompanying family on the reverse side of your Certificate of Coverage, and ask your employer for his/her confirmation.

If you need to continue to work as a detached worker (or a self-employed person) in the other country for more than 5 years because of unforeseen circumstances, you may be granted extension of the period of exemption for up to 3 years, upon request, if Japan and Brazil agree based on an individual examination. If the extension is not granted, you will be covered only by the system of the country in which you work during the period exceeding the initial 5 years.

The following calculation determines your Brazilian benefits amount in accordance with the Agreement;

(1) First, calculate the theoretical benefits amount that would be paid as if all of your coverage periods including Japanese periods were all Brazilian periods.
(2) Then, based on the theoretical amount, calculate the actual benefits amount payable according to the ratio of your Brazilian periods to the total periods of your Brazilian periods and Japanese periods. In case your total periods exceed the minimum periods required for benefit entitlement, the minimum periods shall be the total periods.

You can file an application for the Brazilian pension benefits on and after the day you satisfy eligibility requirements for the benefits. The Brazilian benefits will be provided for and after the day you filed the application.

The Brazilian pension benefit amount is determined in Real and paid monthly by direct deposit to your bank account which you designate. You may even designate your bank account located in Brazil while you reside in Japan.
In August and November, you will receive extra benefit of 50% of your monthly benefit amounts.
Pensioners of a Brazilian benefit are required to submit a life certificate to INSS once a year. (If the life certificate is not submitted, Brazilian pension benefits will be suspended or be terminated.) For details, please contact the Consulate-General of Brazil in Tokyo.
The Website of Consulate-General of Brazil in Tokyo（外部リンク）

When you receive your Japanese benefits to your bank account in Brazil, the payments are made in the US dollars. The Japanese benefits are paid by direct deposit in the month of February, April, June, August, October and December.

Before the Japan - Brazil Social Security Agreement was implemented, the Brazilian people residing in Japan could voluntarily enroll in the Brazilian pension system. With the Agreement in effect, the Brazilian legislation ends this voluntary coverage system. You can take appropriate procedures by contacting the INSS (Instituto Nacional do Seguro Social).

Please note the JPS Branch Offices are not authorized to support the procedure.

After your Certificate of Coverage is issued, keep it at hand and submit to Brazilian taxauthority upon request.

If you receive Japanese pension benefits in Brazil, your Japanese benefits are subject to income tax in Brazil and exempt from Japanese income tax.
To be exempt from Japanese income tax under this rule, you must submit two completed "Application form for Income Tax Convention (Form 9)" to the Headquarters of Japan Pension Service. You can download the form from the Japanese National Tax Agency website.（外部リンク）