Pay and costs

Social Security Agreements for a Chef Sent Abroad from Japan

Japan's social security agreements are in force with 24 countries as of 2 June 2026, not Singapore, Hong Kong, Taiwan or the UAE. Which schemes each covers, the five year rule, the US six month rule, what going without one costs, and how to get a certificate of coverage.

Updated September 27, 2026 WashokuJob

Japan has social security agreements in force with 24 countries as of 2 June 2026, so a chef a Japanese company sends abroad on secondment can often stay in the Japanese pension system only, avoiding double contributions, once the employer files a certificate of coverage. This applies only while the chef stays employed by the Japanese company; a local hire abroad joins the host country's scheme regardless. Singapore, Hong Kong, Taiwan and the UAE have no agreement, so a posting there gets no relief.

This page is for a Japanese head office structuring and costing a chef's secondment abroad, where the chef stays employed by the Japanese company. If you hire the chef directly abroad, this is not your problem; see secondment vs local hire. For the chef's own pension and health insurance choices, including overseas medical cover, see pension and health insurance for chefs working abroad. For tax residency on the same posting, see Japanese tax for chefs working abroad.

On this page

  1. Is this your page?
  2. The two problems an agreement solves
  3. Countries with and without an agreement
  4. Which schemes each agreement covers
  5. Who joins which system: the five year rule
  6. What going without an agreement costs
  7. Filing a certificate of coverage
  8. Common cases in Japanese restaurants

1. Is this your page?

Two lines to check first. Secondment: the chef keeps their Japanese employment contract and the Japanese company pays some or all of the salary while working abroad. Read on. Local hire: an overseas company hires the chef directly, with no ongoing Japanese employer. There is no agreement to apply for; the chef joins the host scheme from day one and Japanese coverage simply ends. Go to secondment vs local hire instead.

2. The two problems an agreement solves

According to the Japan Pension Service, social security agreements exist for two reasons.

The agreements with the UK, South Korea, China and Italy cover only the prevention of double contributions, not totalisation.

3. Countries with and without an agreement

Agreements were in force with these 24 countries as of 2 June 2026 (MHLW, confirmed against the Japan Pension Service directly).

In forceCountries
February 2000 to June 2009Germany (Feb 2000), UK (Feb 2001), South Korea (Apr 2005), United States (Oct 2005), Belgium (Jan 2007), France (Jun 2007), Canada (Mar 2008), Australia (Jan 2009), Netherlands (Mar 2009), Czech Republic (Jun 2009)
December 2010 to September 2019Spain (Dec 2010), Ireland (Dec 2010), Brazil (Mar 2012), Switzerland (Mar 2012), Hungary (Jan 2014), India (Oct 2016), Luxembourg (Aug 2017), Philippines (Aug 2018), Slovakia (Jul 2019), China (Sep 2019)
February 2022 to December 2025Finland (Feb 2022), Sweden (Jun 2022), Italy (Apr 2024), Austria (Dec 2025)

Beyond these 24, a few more agreements are signed but not yet in force or under negotiation. We found conflicting dates for these across official pages and could not settle on one we trust; check the MHLW status page for the current list before assuming any country not above is covered.

Several major restaurant markets have no agreement at all, including Singapore, Hong Kong, Taiwan, Malaysia, Indonesia and the UAE. A Japanese company sending a chef to any of these gets no coordination under an agreement.

4. Which schemes each agreement covers

Each agreement covers different schemes; anything not covered is applied under each country's own law, so an agreement does not necessarily mean no local social insurance at all.

CountryJapanese schemes coveredHost country schemes coveredTotalisation
United StatesPublic pension, public health insuranceSocial Security, MedicareYes
UKPublic pensionPublic pensionNo
South KoreaPublic pensionPublic pensionNo
ChinaPublic pensionBasic old age insurance for employeesNo
CanadaPublic pensionPublic pension (excl. Quebec Pension Plan)Yes
AustraliaPublic pensionSuperannuation guaranteeYes
FrancePublic pension, public health insurancePublic pension, health insurance, work injury insuranceYes
GermanyPublic pensionPublic pensionYes

Take the UK: pension may stay in Japan, but any scheme outside the agreement follows UK law regardless.

5. Who joins which system: the five year rule

The basic rule is that a worker joins only the scheme of the country where they work; the exception is a temporary assignment by a Japanese employer.

SituationScheme
Assignment expected to last five years or lessJapanese system only
That assignment runs past five years for unforeseeable reasonsAs a rule, the host country's system; Japan's if both countries agree to an extension
Assignment expected from the start to last more than five yearsHost country system only
Local hire in the host countryHost country system only

Restaurant openings slip. If the plan changes from "under five years" to "over five years" partway through, both governments must agree to extend the Japanese-only period; there is no automatic right to one. Apply well before the five-year mark, and expect the host authorities to want evidence the delay was genuinely unforeseeable (a lease delay, a licensing hold-up), not a plan simply revised after the fact.

If an extension is refused, a special arrangement lets the employee stay in the Japanese employees' pension voluntarily while the host country's scheme becomes compulsory.

6. What going without an agreement costs

The value of an agreement is the contribution you avoid paying twice. Japan's employees' pension and health insurance premiums are a fixed percentage of the chef's standard monthly remuneration, split between employer and employee, and they do not stop just because there is no agreement. Send the same chef to a country with its own compulsory scheme for foreign employees, and the employer typically pays its share of that scheme too, on top, for as long as the posting runs.

Hong Kong is the clearest case here: no agreement with Japan, and its Mandatory Provident Fund applies to most employees, secondees included, once a posting runs past a short initial period. We could not verify the current MPF rate and income cap this round; get the figures from the Mandatory Provident Fund Schemes Authority before budgeting a Hong Kong secondment. Singapore and the UAE, by contrast, do not require foreign employees to join a local pension at all, so an agreement matters less there in practice, though the five-year and evidence points in section 5 still apply.

7. Filing a certificate of coverage

To be exempt from the host country's scheme on a temporary assignment, the employee needs a certificate of coverage (tekiyo shomeisho) showing they are in the Japanese system.

  1. The Japanese employer applies, from about six months before the planned start date. File as early as this window allows; no guaranteed processing time is published.
  2. For employees' pension, mail goes to the Japan Pension Service's social security agreement section in Chofu, Tokyo; in-person submissions and enquiries go to the nearest pension office.
  3. The employee gives the certificate to the workplace abroad and shows it to the authorities when asked.
  4. To extend the assignment, the employer files to continue or extend the certificate before it expires. A lost certificate needs a reissue application.

Where an employee instead joins only the host scheme, the employer files a loss-of-coverage notice with the pension office, selecting "social security agreement" as the reason and showing evidence of local enrolment.

8. Common cases in Japanese restaurants

CaseHow coverage works
A head office chef is seconded to a US subsidiary for three yearsJapanese system only if the six month rule is met. Obtain a certificate of coverage.
A chef newly hired in Japan is sent to the US the following monthThe six months before the assignment are not met, so the US exemption may not be available.
A Sydney company hires a chef from Japan directlyLocal hire, so Australian scheme only; no certificate applies.
A head office chef is seconded to Singapore or Hong KongNo agreement, so no coordination. Japanese coverage generally continues if the Japanese company pays salary; the host scheme, if any, applies under local law regardless.
A chef is seconded to the UKPension stays in the Japanese system only. Any scheme outside the agreement follows UK law.

For country staffing plans, see our Los Angeles and Sydney opening guides.

Figures that expire: the list of countries in force (checked against the Ministry of Health, Labour and Welfare's page dated 2 June 2026 and against the Japan Pension Service directly; both matched at 24). New agreements are added roughly once a year; next check June 2027.

Frequently asked questions

Does the social security agreement apply to a chef we hire locally?

No. Agreements coordinate coverage only for someone who stays employed by the Japanese company and is sent abroad. A chef hired directly by your overseas company joins the local scheme from day one, and there is no certificate of coverage to apply for.

Does Japan have a social security agreement with Singapore?

No. Singapore, Hong Kong, Taiwan, Malaysia, Indonesia and the UAE have no agreement in force as of 2 June 2026. A secondment to any of these gets no coordination between the two schemes.

How long can a secondment last and stay in the Japanese system only?

Five years, as a rule. If the posting is expected from the start to run longer, the host scheme applies from the beginning. If it slips past five years for genuinely unforeseeable reasons, both governments can agree to an extension, but this needs applying for before the five years are up.

How do we get a certificate of coverage, and how long does it take?

The Japanese employer applies to the Japan Pension Service, from about six months before departure. No guaranteed processing time is published, so apply as early as the window allows and confirm issue before the employee starts work abroad.

What does it cost us if there is no agreement?

Japan's premiums continue regardless, and a country with its own compulsory scheme for foreign employees, such as Hong Kong's Mandatory Provident Fund, typically adds its own employer contribution on top for the posting's length. Countries that do not require foreign employees to join a local pension, such as Singapore, cost less in practice even without an agreement.

General information, not social insurance advice. Each agreement works differently and they are amended from time to time. Check the official sources below, verified in September 2026, and consult the pension office or a sharoshi (labour and social security attorney).

Sources

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