TN 17 (06-97)

RS 02001.190 Certificates of Coverage Under the U.S. - Swiss Agreement

A. Policy - General

Certificates of coverage are the forms that SSA and the Swiss 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. Swiss Coverage

The compensation fund in Switzerland that collects the Swiss Social Security taxes issues certificates of Swiss coverage. Advise the employer or self-employed person to request a certificate of coverage by writing to:

Office fédéral des assurances sociales
Affaires internationales
Efferingerstrasse 33
CH-3003 Berne
SWITZERLAND

To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0302001190
RS 02001.190 - Certificates of Coverage Under the U.S. - Swiss Agreement - 06/05/2009
Batch run: 06/05/2009
Rev:06/05/2009