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

If you need to continue to work as a detached worker in the receiving country for more than 5 years because of unforeseeable events, you can continuously be covered only by the pension system of the country of the sending country for up to three more years, if the pension institutions of both countries agree on such extension.
Furthermore, if you have to work for more than 8 years, you can continuously be covered by the Japanese system if the pension institutions of both countries agree on such extension.

The Philippine workers' accident compensation insurance system is operated in an integrated manner with the pension system under the Philippine legislation. If you are temporarily sent from Japan to the Philippines and only covered by the Japanese systems, please note that you will not be compulsorily covered by any workers' accident compensation insurance of either country. In this case, you need to be covered by the "Special Insurance for Persons Dispatched Abroad" under the Japanese Workers' Accident Compensation Insurance system or by any private insurance against occupational injuries.
Please contact the Workers’ Compensation Administration Division, Labour Standards Bureau, the Ministry of Health, Labour and Welfare at Tel: +81-3-5253-1111 (extension No. 5436).

If you do not have enough Philippine coverage periods alone to qualify for the Philippine benefits (Social Security System(SSS)), your coverage periods under the Japanese pension systems will be considered for the Philippine benefits as long as the coverage periods of both countries do not overlap and you can totalize your Japanese coverage periods. If you meet the qualification requirements, you may receive the Philippine benefits which correspond to the length of your coverage periods in the Philippines.
For this purpose, however, your Philippine coverage periods need to be one year or more.
You can receive the Philippine retirement pension when you reach age 65 (60 if you are retired) with at least 10 years of coverage period.

If you do not have enough Japanese coverage periods alone to qualify for Japanese benefits, your coverage periods under the Philippine social security systems will be considered for Japanese benefits as long as the coverage periods of both countries do not overlap and you can totalize your Philippine coverage periods. If you meet the qualification requirements, you may receive Japanese benefits which correspond to the length of the coverage periods in Japan.

You can receive the Philippine benefits in Japan, using a bank card. You need to open an account at a bank designated by Philippine pension office.
For example, in order to receive the Philippine benefits from SSS in Japan, you need to register CTBC All-Day Access Card. Please submit completed CTBC form to your application form for the Philippine benefits.
For further information, please refer to the SSS（外部リンク） website.

You can claim for Philippine benefits 6 months before you satisfy eligibility requirements for the benefits.

If your detachment or self-employment activities started in the Philippines prior to the date of entry into force of the Agreement, and if the length of such period is expected to be 5 years or less since the Agreement took effect, you will be exempted from coverage of the Philippine system for the period of the detachment. Please apply for your Certificate of Coverage at a Branch Office of the Japan Pension Service. After you receive your Certificate, please take necessary procedures to be exempt from Philippine systems, showing your Japanese Certificate if asked, at the Social Security System (SSS) or the Government Service Insurance System (GSIS) in the Philippines.

You need to pay Philippine pension contributions until age 60 as long as you are covered by the Philippine pension system. If you continue to work as an employee or a self-employed after age 60, you need to pay contributions until your retirement or age 65.

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