Certificates of coverage are the forms that SSA and the Irish authorities issue to workers who would otherwise have to pay Social Security taxes to both countries on the same earnings. A certificate of coverage issued by one country serves as proof that the worker named on the certificate is:

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  subject to the 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.

U.S. certificates of coverage should be requested by the employer in cases of employment or the worker in cases of self-employment.