South Korea Audit Watchdog Urges Pension Rules to Count Digital Assets

South Korea’s Health and Welfare Ministry plans to revise the Basic Pension Act so overseas financial assets and virtual assets are included in income calculations, with related bills submitted in 2025 and under National Assembly review.

Summary

South Korea is moving forward with plans to include overseas financial assets and virtual assets in basic pension income calculations. The Health and Welfare Ministry will pursue revisions to the Basic Pension Act, and related bills submitted in 2025 are currently under discussion in the National Assembly. The update advances an earlier recommendation from South Korea’s Board of Audit and Inspection, which argued that digital assets should be reflected in pension asset assessments because they carry economic value and their exclusion could distort eligibility decisions.

Terms & Concepts
  • virtual assets: A regulatory term commonly used for cryptocurrencies and other digitally traded blockchain-based assets with economic value.
  • Basic Pension Act: The South Korean law governing the country’s basic pension system, including eligibility and calculation standards.
  • digital assets: Blockchain-based assets such as cryptocurrencies that can store and transfer economic value.