Pay and costs

Social Security Agreements for Chefs Sent Abroad from Japan

Japan's social security agreements are in force with 24 countries, not including Singapore, Hong Kong or the UAE. Which schemes each covers, the five year rule, the US six month rule and how to get a certificate of coverage.

Updated September 22, 2026 WashokuJob

On this page

  1. The two problems an agreement solves
  2. Countries with and without an agreement
  3. The schemes covered differ by country
  4. Who joins which system
  5. Getting a certificate of coverage
  6. Common cases in Japanese restaurants

When a Japanese restaurant company sends a chef to an overseas restaurant, or a restaurant abroad takes on a chef who stays employed by a Japanese company, one question goes straight to labour cost: will pension and health insurance contributions be due in both Japan and the host country? The answer depends on whether Japan has a social security agreement (shakai hosho kyotei) with that country.

This guide explains how the agreements work, limited to what matters when sending or hiring chefs, based on material from the Japan Pension Service and the Ministry of Health, Labour and Welfare.

1. The two problems an agreement solves

According to the Japan Pension Service, the agreements have two aims.

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

2. Countries with and without an agreement

According to the Ministry of Health, Labour and Welfare, agreements were in force with these 24 countries as of 2 June 2026.

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)

In addition, an agreement with Poland was signed in April 2026, negotiations are under way with Turkey, Norway and Vietnam, and preliminary talks are listed with Thailand.

Several major markets for Japanese restaurants have no agreement, including Singapore, Hong Kong, Taiwan, Malaysia, Indonesia and the UAE. When a Japanese company sends a chef to one of these, there is no coordination under an agreement.

3. The schemes covered differ by country

Each agreement covers different schemes, and anything not covered is applied under each country's own law. From the Japan Pension Service's list, for countries with many Japanese restaurants:

CountryJapanese schemes coveredHost country schemes coveredTotalisation
United StatesPublic pension, public health insurancePublic pension (Social Security), public health insurance (Medicare)Yes
UKPublic pensionPublic pensionNo
South KoreaPublic pensionPublic pensionNo
ChinaPublic pensionPublic pension (basic old age insurance for employees)No
CanadaPublic pensionPublic pension (excluding the Quebec Pension Plan)Yes
AustraliaPublic pensionSuperannuation guaranteeYes
FrancePublic pension, public health insurancePublic pension, public health insurance, public work injury insuranceYes
GermanyPublic pensionPublic pensionYes
NetherlandsPublic pension, public health insurancePublic pension, public health insurance, public unemployment insuranceYes
BrazilPublic pensionPublic pensionYes

For a secondment to the UK, for example, the pension may stay entirely in Japan, but schemes outside the agreement are handled under UK law. An agreement does not necessarily mean no local social insurance at all.

4. Who joins which system

According to the Japan Pension Service, 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 by a Japanese employer 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; the Japanese system if both countries agree
Assignment expected to last more than five yearsHost country system only
Local hire in the host countryHost country system only

Individual agreements add their own rules.

If an extension is refused and the employee has to join the host country's pension, a special arrangement lets them stay in the Japanese employees' pension on a voluntary basis. The host country's scheme is then compulsory and the Japanese one voluntary.

5. Getting 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 submits the application. It can be lodged from about six months before the planned start date.
  2. For employees' pension applications, the postal address is the Japan Pension Service social security agreement section in Chofu, Tokyo. In person submissions and enquiries go to the nearest pension office. National pension applications go to the nearest pension office.
  3. The employee gives the certificate to the workplace in the host country, and shows it to the authorities when asked.
  4. To extend the assignment, the employer files an application to continue or extend the certificate. A lost certificate needs a reissue application.

Where an employee instead joins only the host country's scheme, for example on a long assignment, the employer files a loss of coverage notice for employees' pension and health insurance with the pension office, selecting "social security agreement" as the reason and showing evidence of enrolment in the host country's scheme.

6. 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
A head office chef is seconded to SingaporeNo agreement, so no coordination. Japanese coverage generally continues if the Japanese company pays salary, and local schemes apply under local law
A chef is seconded to the UKPension stays in the Japanese system only. Schemes outside the agreement follow UK law

For the difference between secondment and local hire, see secondment vs local hire. For health insurance, see pension and health insurance for chefs working abroad, and for country staffing plans, our Los Angeles and Sydney opening guides.

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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