Notes on Individual Rules under the Japan-Ireland 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 system of the country of the flag. If you are employed in the other country, provided that you are not a resident of the 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 work as an employee on an aircraft in international traffic, you will be subject only to the social security systems of the country in which your employer is located.

If you are temporarily sent to Ireland and are exempt from the Irish social security systems, you will not be covered by workers’ accident compensation insurance of both countries. 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.
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)

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 Japanese and Irish authorities agree based on an individual examination. In this case, you continue to remain subject only to the system in your original country where you are detached from. 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.

If you do not have enough Irish coverage periods alone to qualify for benefits, your coverage period under the Japanese pension systems will be considered for Irish benefits, as long as you have coverage periods under the Irish system for 52 weeks or longer. When totalize both countries' coverage periods, a coverage period of one month under the Japanese system is considered to be a coverage period of 4.33 weeks under the Irish system. Nevertheless, the total coverage period in any calendar year cannot exceed 52 weeks.

The amount calculated by deeming a coverage period under the Japanese system to be a coverage period under the Irish system, which is prorated according to the duration of a coverage period under the Irish system.

You can claim for the Irish pension benefits 3 months (6 months, in case of totalization benefits) before you satisfy eligibility requirements for the benefits.
Irish pension benefits will be provided from the month that you satisfy all eligibility requirements for the benefits. Please note that the benefits will be retroactively payable only for up to 12 months.

The Irish benefits are paid in Japanese yen to the bank account In Japan which you designate.

A coverage period of 4.33 weeks under Irish system is considered as one month of Japanese coverage period when your coverage periods of both countries are totalized.
The total number of months cannot exceed 12 in one year.

If you receive Japanese pension benefits in Ireland, your Japanese benefits are subject to income tax in Ireland 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）