The U.S. - Italian agreement requires each country to issue certificate of coverage
forms for workers who, without the agreement, would have to pay social security taxes
to both counties on the same earnings. The certificate serves as proof that the worker
named on the certificate is:
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•
subject to the social security taxation and coverage laws of the country issuing the
certificate; and
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•
exempt from social security coverage and contributions on the same earnings in the
other country.
Certificates of coverage should be requested by the employer in cases of employment
or the worker in cases of self-employment.