Basic (10-23)

GN 01772.110 How to Credit Quarters of Coverage Based on the Icelandic Certified Coverage Record

A. Policy – Icelandic certified coverage record

Use the Icelandic certified coverage record to assign foreign (“F”) quarters of coverage to the U.S. coverage record.

  • There is no minimum amount of Icelandic coverage that must be earned before the United States can use it;

  • The Social Security Administration (SSA) will credit one quarter of coverage for every three months of coverage certified by the agency of Iceland;

  • SSA will not credit months of coverage under Iceland’s social insurance system that fall within a calendar quarter that SSA already credited as a U.S. quarter of coverage; and

  • SSA will not credit more than four quarters of coverage for any calendar year, or consider periods of Icelandic coverage credited prior to 1937, (the earliest date for which U.S. law permits crediting periods of coverage).

B. Procedure to assign Iceland coverage

In determining entitlement to a U.S. benefit under the U.S. - Icelandic Totalization Agreement, take the following steps to assign Icelandic coverage:

  1. 1. 

    If the claimant is filing for disability benefits, credit all possible foreign quarters of coverage to the U.S. record.

  2. 2. 

    If the claimant is filing for retirement or survivor benefits, credit only the number of quarters required for insured status.

  3. 3. 

    To determine the maximum possible number of foreign quarters (“F”) of coverage, divide the number of months in each insurance period by 3 (the number of months in a quarter). Consider any remainder of one foreign quarter.

  4. 4. 

    If there is a period of coverage that begins or ends in the same calendar quarter as another period of coverage, determine the number of “F” quarters for each period separately.

  5. 5. 

    Assign foreign quarters as follows:

    1. a. 

      Assign “F” quarters for each creditable period shown on the Iceland coverage certification record starting with the calendar quarter in which the period begins and continuing consecutively until all foreign quarters are assigned

    2. b. 

      Do not assign a foreign quarter in a calendar quarter where a U.S. quarter is already assigned. When a U.S. quarter is assigned in the same period as an Icelandic period of coverage for years 1977 or earlier, do not assign a foreign quarter of coverage for that period. Begin assigning foreign quarters again in the next available quarter.

    3. c. 

      For years after 1977, assign U.S. quarters using the flexible crediting provision to permit assigning the maximum number of foreign quarters. RS 00301.230

    4. d. 

      Do not skip over a foreign quarter assigned based on another period of Icelandic coverage. If foreign quarters based on separate periods of Icelandic coverage fall with the same calendar quarter, cancel one of the overlapping foreign quarters.

  6. 6. 

    Process the award (assuming all other entitlement factors are met) if the worker is insured for U.S. totalization benefits after crediting Icelandic coverage.

  7. 7. 

    If the worker is not insured based on combined coverage and the claim is for disability benefits or for survivor benefits paid based on currently insured status, re-credit the foreign coverage. Follow GN 01772.110B step 4, except assign foreign quarters starting with the last available quarter of each period and continuing backwards consecutively until all foreign quarters are assigned.

  8. 8. 

    If the worker does not meet insured status for U.S. totalization benefits after crediting U.S. and Icelandic coverage, deny the claim.

C. Reference


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0201772110
GN 01772.110 - How to Credit Quarters of Coverage Based on the Icelandic Certified Coverage Record - 10/19/2023
Batch run: 10/19/2023
Rev:10/19/2023