RS 02001.546 How a Certificate of Coverage is Issued - U.S. French Agreement

A. INTRODUCTION

To obtain a certificate of coverage from the United States, the employer or, in the case of self-employment, the worker should write to SSA at the address in section RS 02001.541A.

To obtain a certificate of coverage from France, the employer or, in the case of self-employment, the worker should write to the French social security agency to which contributions will be made.

B. OPERATING POLICY

The following information about the worker must be given when requesting a certificate:

  • Full name, including the maiden name for married women

  • Social Security number (U.S. number for U.S. certificates and French number for French certificates)

  • country of citizenship

  • date and place of birth

  • country of permanent residence

  • name and address of employer in both countries (if self-employed, address of trade or business in one or both countries and nature of activity)

  • place of hire, if employed

  • if transfer is from the United States to France, a statement certifying that the worker and any accompanying family members are covered by a private health insurance plan while in France

  • if the worker will be an employee of a French affiliate of an American employer, a statement indicating whether the American employer has entered into an agreement with the U.S. Internal Revenue Service under section 3121(l) of the Internal Revenue Code

C. PROCESS DESCRIPTION — U.S.

This chart shows what happens after SSA has decided to issue a U.S. coverage certificate.

Stage

What happens

1

SSA

  • sends an employee and employer copy to employer, or

  • sends a single copy to a self-employed person

2

Employer in France or self-employed person

  • receives copy of coverage certificate

  • retains it in their files

  • presents it to French authorities upon request

D. PROCESS DESCRIPTION — FRANCE

This chart shows what happens after the French agency has decided to issue a French coverage certificate.

Stage

What happens

1

French agency sends employer or self-employed person a copy

2

Employer in U.S. (if worker is employed)

  • receives copy of coverage certificate

  • retains it in its files

  • presents it to IRS upon request

3

Self-employed person

  • receives copy of coverage certificate

  • retains it in his files

  • attaches a copy to Schedule SE filed with tax return each year


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0302001546
RS 02001.546 - How a Certificate of Coverage is Issued - U.S. French Agreement - 06/25/2004
Batch run: 01/27/2009
Rev:06/25/2004