TN 17 (06-97)

RS 02001.140 Certificates of Coverage Under the U.S. - German Agreement

A. POLICY - GENERAL

Certificates of coverage are the forms that SSA and the German 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:

  • subject to the laws of the country issuing the certificate and

  • 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.

B. POLICY - ISSUING AGENCY

1. United States Coverage

SSA's Office of International Policy (OIP) issues certificates of U.S. coverage.

2. German Coverage

The local German Sickness Fund which collects the German Social Security taxes issues the certificate of German coverage.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0302001140
RS 02001.140 - Certificates of Coverage Under the U.S. - German Agreement - 07/01/1997
Batch run: 01/27/2009
Rev:07/01/1997