TN 20 (01-12)
RS 02001.272 Crews of Aircraft Rule under the Agreement with Belgium
A. Crews of Aircraft Rule
A person employed as an officer or member of the flight crew of an aircraft, who would otherwise have dual coverage under the social security taxation and coverage laws of both the United States and Belgium, will only have coverage in the country where the employer is headquartered. This rule is applicable whether the person is in the other country on a temporary or permanent basis. Non-travelling personnel (e.g., ground crews or administrative staffs) will be subject to the laws of the country where they work unless they qualify as a detached worker (see RS 02001.267).
B. Related references
RS 01901.150 Employment on American Vessels and American Aircraft.
RS 01901.450 Coverage under International Totalization Agreements
RS 02001.267 Detached Worker Rule under the Agreement with Belgium
RS 02001.275 Special Exceptions to the General Coverage Rule under the Agreement with Belgium