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:
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