Audience:

DO/BO/TSC:
CR, CR TII, DRT, FR, OA, OS, RR, SR
OCO-ODO-IND:
CATA
OCO-ODO-SHARE:
CA, RECONR
OCO-OIO-IND:
BA, BIES, CA, CATA, CCRE, EIE, ERE, FCR, FDE, LC, RCOVTA, RECONE, RECONR, RECOVR
PSC:
CA, CRTA, CS, IES

Citations:

Act as amended in 1977, section 233

TN 10 (03-04)

GN 01701.005 International Social Security (Totalization) Agreements

A. Introduction

Section 233 of the Social Security Act authorizes the President to enter into bilateral agreements with foreign countries to provide for limited coordination of the U.S. Social Security program with certain social insurance programs of foreign countries. These international social security agreements are often referred to as Totalization agreements.

B. Policy – agreements in force

The United States has Totalization agreements in force with the following countries as of the effective dates shown:

CountryEffective Date
AustraliaOctober 1, 2002
AustriaNovember 1, 1991
BelgiumJuly 1, 1984
CanadaAugust 1, 1984
ChileDecember 1, 2001

Denmark

October 1, 2008

Czech Republic

January 1, 2009

FinlandNovember 1, 1992
FranceJuly 1, 1988
GermanyDecember 1, 1979
GreeceSeptember 1, 1994
IrelandSeptember 1, 1993
ItalyNovember 1, 1978
JapanOctober 1, 2005
Korea (South)April 1, 2001
LuxembourgNovember 1, 1993
NetherlandsNovember 1, 1990
NorwayJuly 1, 1984

Poland

March 1, 2009

PortugalAugust 1, 1989
Slovak RepublicMay 1, 2014
SpainApril 1, 1988
SwedenJanuary 1, 1987
SwitzerlandNovember 1, 1980
United KingdomJanuary 1, 1985 (coverage provisions)
January 1, 1988 (benefit provisions)

NOTE: The agreement with the United Kingdom was implemented in two stages: (1) the provisions for elimination of dual coverage and taxation became effective January 1, 1985; and (2) the benefit provisions became effective January 1, 1988.

C. Description of the main provisions of the agreements

The provisions described in the following subsections are common to most U.S. Totalization agreements. Special provisions that apply only under specific agreements are explained in the appropriate agreement subchapter.

1. Dual coverage provisions

The agreements eliminate dual social security coverage and taxation, the situation that occurs when a person from one country works in another country and is required to pay social security taxes to both countries for the same earnings. The agreements include rules that assign a worker&