TN 20 (01-12)
RS 02001.255 Scope of the Agreement with Belgium Regarding Coverage
A. Policy for the United States
For the United States, the agreement applies to social security taxes related to the retirement, survivors, disability, and health insurance (RSDHI) programs (i.e., Federal Insurance Contributions Act (FICA) taxes for employment and Self-Employment Contributions Act (SECA) taxes for self-employment, including the Medicare portion). Thus, if an employee is exempt from U.S. social security coverage under this agreement, neither the employee nor employer has to pay the pertinent share of the FICA tax with respect to that employee for any period the exemption is effective. A self-employed person is also exempt from paying SECA taxes (equivalent to the employee and employer share of the FICA tax) for any period the exemption is effective.
B. Policy for Belgium
For Belgium, the agreement applies to social security taxes related to
annual vacations for employed persons.
social security for employed persons.
social code for self-employed persons.
work accidents and occupational disease in the private sector.
old-age and survivors pensions (retirement) for employed and self-employed persons.
disability insurance for employed and self-employed persons, sailors of the merchant marine and miners.
Consequently, if a worker is exempt from Belgian coverage as a result of the agreement, no contributions are due for these programs.