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The Social Security (Contributions) (Republic of Korea) Order (Northern Ireland) 2000
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Article 5Detached Workers
(1) Subject to Articles 6 and 7, where a person who is insured under the legislation of one Party, and employed by an employer with a place of business in the territory of that Party, is sent by that employer to work in the territory of the other Party, the legislation of the former Party concerning liability for contributions shall continue to apply to him as if he were employed in the territory of that Party, and the legislation of the latter Party shall not apply to him, provided that the employment in the territory of the other Party is not expected to last for more than five years.
(2) In relation to the Republic of Korea, for the purposes of applying paragraph (1), an employer and an affiliated or subsidiary company of the employer (as defined under the legislation of the Republic of Korea) shall be considered one and the same.
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