RS 02001.550 U.S. Portuguese Agreement - Effective Date of Agreement
The agreement with Portugal is effective on August 1, 1989.
B. POLICY PRINCIPLE
Workers whose employment or self-employment would otherwise be covered by both the U.S. and Portuguese social security systems are covered and taxed by only one country's system beginning August 1, 1989. The agreement does not affect a worker's coverage prior to that date. If a worker received earnings before August 1, 1989 that were dually covered, those earnings would be subject to social security taxes in both countries.