TN 10 (11-91)
RS 02001.650 Effective Date of the Agreement - U.S. Austrian Agreement
A. POLICY — EFFECTIVE DATE
The agreement with Austria became effective on November 1, 1991.
B. POLICY — EFFECT ON COVERAGE
Workers whose employment or self-employment would otherwise be covered by both the U.S. and Austrian social security systems are covered and taxed by only one country's system beginning November 1, 1991. The agreement does not affect a worker's coverage prior to that date. If a worker had earnings before November 1, 1991 that were dually covered, those earnings would be subject to social security taxes in both countries.