Us Thailand Totalization Agreement

The agreement with Italy is a derogation from other US agreements, as it does not contain a self-employed workers rule. As in other agreements, its fundamental criterion of coverage is the rule of territoriality. However, coverage for expatriate workers is mainly based on the nationality of the worker. If a U.S. citizen employed or self-employed in Italy was covered by U.S. Social Security without the agreement, he or she will remain covered by the U.S. program and exempt from Italian coverage and contributions. Agreements to coordinate social security across national borders have been commonplace in Western Europe for decades. Below is a list of agreements entered into by the United States and the date of entry into force of each agreement. Some of these agreements were subsequently revised; the date indicated is the date of entry into force of the original agreement. Applications must contain the name and address of the employer in the United States and the other country, the worker`s full name, place and date of birth, citizenship, U.S. and foreign social security numbers, place and date of hiring, and the start and end date of the overseas operation. (If the employee works for a foreign subsidiary of the U.S.

company, the application should also indicate whether U.S. social security coverage has been agreed for employees of the related business in accordance with Section 3121(l) of the Internal Income Code.) Self-employed persons should indicate their country of residence and the nature of their self-employment. When applying for certificates under the agreements concluded with France and Japan, the employer (or self-employed person) must also indicate whether the worker and all accompanying family members are covered by health insurance. U.S. exempt workers or foreign social security taxes under an agreement must document their exemption by receiving a certificate of coverage from the country that will continue to cover them. For example, an American worker temporarily posted to the UK would need a certificate of coverage issued by the SSA to prove their exemption from UK social security contributions. Conversely, an employee residing in the United Kingdom, who works temporarily in the United States, would need a certificate from the United Kingdom authorities to prove the exemption from the American social security tax. The exemption rule may apply whether the U.S.

employer transfers a worker to a foreign branch or one of its foreign subsidiaries. However, in order for U.S. coverage to continue when a transferred employee works for a foreign subsidiary, the U.S. employer must have entered into a Section 3121(l) agreement with the U.S. Treasury regarding the foreign subsidiary. Although the agreements with Belgium, France, Germany, Italy and Japan do not use the residence rule as the primary determinant of coverage of self-employment, each of them contains a provision guaranteeing that workers are insured and taxed in only one country. For more information on these agreements, click here on our website or by writing to the Social Security Administration (SSA) in the “Conclusion” section below. If you have any questions about international social security conventions, call the Social Security Administration`s Office of International Programs at 410-965-3322 or 410-965-7306.

However, please do not call these numbers if you wish to inquire about an individual entitlement to benefits. Since the late 1970s, the United States has established a network of bilateral social security agreements that coordinate the U.S. social security program with similar programs in other countries. .