TN 17 (06-97)
RS 02001.150 Effective Date of the U.S. - Swiss Agreement
A. POLICY - EFFECTIVE DATE
The agreement with Switzerland became effective on November 1, 1980. A supplementary agreement, which became effective on October 1, 1989, modified several provisions of the original 1980 agreement.
B. POLICY - EFFECT ON COVERAGE
Workers whose employment or self-employment would otherwise be covered by both the U.S. and Swiss Social Security systems are covered and taxed by only one country's system beginning November 1, 1980. The agreement does not affect a worker's coverage prior to that date. If a worker had earnings before November 1, 1980 that were dually covered, those earnings would be subject to Social Security taxes in both countries.