Home
  Your cart is empty.    |  Account  |  Sign In  |  Help
Home
HOME ENROLL CONT. ED. HR COURSES WEBINARS HR SOFTWARE HR RESOURCES COLLEGE INSTRUCTORS


Totalization Agreements with U.S. Social Security 


 
The U.S. Social Security Administration has negotiated bilateral international Social Security, or totalization, agreements with several foreign countries. Generally, under these agreements Social Security taxes are paid in only one of the two countries. Each agreement provides guidance to determine the country to which the Social Security tax must be paid. In addition, employees who have paid into more than one Social Security program can count the years of service under all of the systems to which they have contributed so that they will have enough time to qualify for Social Security benefits in one country.
 
A certificate of coverage issued by one country serves as proof of exemption from Social Security taxes on the same earnings in the other country. Therefore, to establish a foreign Social Security tax exemption the employer must request a certificate of coverage from:
 
Social Security Administration
Office of International Policy
P. O. Box 17741
Baltimore, Maryland 21235
USA
 
A request for a certificate of coverage (special form not required) should include:

· full name of worker (including maiden name of married woman);  
· date and place of birth;  
· citizenship;  
· country of worker's permanent residence;  
· U.S. Social Security number;  
· date of hire;  
· country of hire;  
· name and address of the employer in the U.S. and the foreign country; and,  
· date of transfer and anticipated date of return.  
 
Under most agreements, if a U.S. employer sends an employee to work in a foreign country for five years or less, taxes and coverage fall to the U.S. If the employee is sent to work in a foreign country for more than five years, was hired in a foreign country, or is a foreign national (or other non-U.S. employee), taxes and coverage fall to the foreign country.
 
To be eligible to combine U.S. and foreign country credits to qualify for regular benefits under the U.S. Social Security system, the employee must have earned at least six credits (generally 1 1/2 years of work) under the U.S. Social Security system.
 
To file a claim for U.S. Social Security benefits under the provisions of a Social Security agreement between the U.S. and a foreign country contact any U.S. Social Security office or write to:
 
Social Security Administration
OIO-Totalization
P. O. Box 17049
Baltimore, Maryland 21235
USA
 
For more information on an agreement write to:
 
Social Security Administration
Office of International Policy
P.O. Box 17741
Baltimore, Maryland 21235
USA

Last updated: 03-04
 
PHR - GPHR - SPHR - HRCT World at Work CPE Sponsors - Registry CPE Sponsors - QAS JCA BAC CAC
The ERI Distance Learning Center is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors and as a Quality Assurance Service (QAS) sponsor of continuing professional education. Participating state boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219-2417. www.nasba.org.
PRIVACY POLICY     TERMS OF USE
ABOUT US
FAQs
POLICIES
LINKING SITES
AFFILIATES
CONTACT US
SITE MAP
Copyright © 2010 ERI Economic Research Institute, Inc. All rights reserved.
ERI Economic Research Institute is an Authorized User of selected Statistics Canada data under Agreement Number 6184. ERI’s intellectual property rights include Patent Nos. 6,862,596 and 7,647,322, "System and method for retrieving and displaying data, such as economic data relating to salaries, cost of living and employee benefits." Other Internet-related applications are Patents Pending.
The ERI Distance Learning Center offers: human resources online continuing education for Human Resource Management training and development, distance education online courses, online learning, adult education elearning, HR courses online, human resources management online course, human resource development hr training, business education, hrci recertification courses, compensation and benefits e-learning, benefits credential, benefits certificate, compensation certification, compensation certificates, compensation credentials, accounting cpe continuing professional education, worldatwork recertification courses, crcc recertification courses, cpa cpe online accounting courses, cpe courses and professional career development.

DLC courses include material on business definitions, salary comparisons, online business dictionary, human resource development, free job descriptions, SPHR, PHR certification, CCP certification, and job analyses.