TN 9 (11-90)
RS 02001.581 How a Certificate of Coverage is Issued - U.S. Portuguese Agreement
To obtain a certificate of coverage from the United States, the employer or, in the case of self-employment, the self-employed person should write to SSA at the address in RS 02001.576A.
To obtain a certificate of coverage from Portugal, the employer or self-employed person should write to the Portuguese social security regional center to which contributions will be made.
B. OPERATING POLICY — REQUESTING A CERTIFICATE
The requester must provide the worker's:
Social Security number (U.S. number for U.S. certificates and Portuguese number for Portuguese 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)
place of hire, if employed
date of hire
NOTE: If the worker will be an employee of a Portuguese affiliate of an American employer, the request must indicate 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. ISSUES COVERAGE CERTIFICATE
SSA sends employer and employee copy to person requesting certificate (only employee copy sent to self-employed)
employer in Portugal or self-employed person receives certificate and retains in files
employer in Portugal or self-employed person presents certificate to Portuguese authorities if requested to do so
D. PROCESS DESCRIPTION - PORTUGAL ISSUES COVERAGE CERTIFICATE
Portuguese agency sends copy to person requesting certificate
if employed, U.S. employer retains copy in files and presents to IRS upon request
if self-employed, worker attaches photocopy to schedule SE filed with tax return each year