Understanding Dual Contributions: Korean National Pension vs. U.S. FICA

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Understanding Dual Contributions: Korean National Pension vs. U.S. FICA Navigating social security systems across borders can be confusing—especially for employees working between Korea and the U.S. A recurring question is: Can someone pay into both Korea’s National Pension and U.S. FICA (Social Security and Medicare taxes) at the same time—and what happens if they do? This post breaks down how the Korea–U.S. Totalization Agreement works, what “coverage” means, and the consequences of dual contributions. 1. The Totalization Agreement at a Glance ๐Ÿ‡ฐ๐Ÿ‡ท๐Ÿ‡บ๐Ÿ‡ธ Since 2001, the Korea–U.S. Totalization Agreement has coordinated social security coverage between the two countries. Its primary goal is to: Prevent double taxation of social security contributions on the same income during the same time period Protect future benefit rights for cross-border workers Key principles: At any given time, only one country’s social security system applies to your wages C...

Why I Call Myself “Consistent CPA Jo”

Why I Call Myself “Consistent CPA Jo”

How I Passed the CPA Exam While Working Full-Time and Raising a Child

There were no all-nighters, no 10-hour study marathons. Just mornings that started earlier than I wanted, and a quiet promise to myself: “Show up every day.”

Each weekday, I woke up before the world around me—before work emails, breakfast dishes, or school drop-offs. In that small pocket of silence, I studied. Sometimes I only managed 30 minutes, but I never skipped. That was my rule.

Weekends? If a miracle of time appeared—maybe my child was napping, maybe chores finished early—I’d dive in for an hour or two. Not because I had to. But because I could—and that made me feel strong.

I wasn’t chasing perfection. I was choosing consistency. Slowly, section by section, I moved through the CPA exam. One took me six months. The next, six more. Two years later, I was done.

Not because I was brilliant. But because I kept going.

That’s what Consistent CPA Jo means. A name I gave myself as a reminder—and maybe one day, an encouragement to someone else who’s trying to do something hard in the middle of a busy life.

You don’t need all the time. You just need a little time, every day, and the belief that it’s enough.

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