RS 02001.650 through RS 02001.675 describe terms of the Agreement that eliminate dual social security coverage and includes the majority of situations where the United States and Austria would both cover and tax a worker in the absence of an Agreement. However, sometimes the application of the normal Agreement rules would yield anomalous or inequitable results. For this reason, the Agreement includes a provision that permits the authorities in both countries to grant exceptions to the normal coverage rules of the Agreement if both sides agree.

The intent of the exception provision is not to provide the freedom to elect coverage in conflict with normal Agreement rules. The purpose of the special exception provision is to allow a worker to continue coverage in the country where they normally works and has coverage, in order to ensure that they will meet eligibility requirements for retirement or disability benefits.

An employee and their employer or a self-employed person may request a special exception to the normal coverage rules of the Agreement. Both countries must agree to the special exception and agree on the country of coverage. If either country does not agree with a proposed exception, the applicable coverage rule of the Agreement determines the worker's coverage.

An employee and their employer or a self-employed person who wish(es) to apply for a special exception may write to the addresses below in the country where the worker wishes to remain covered. The letter should:

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  Give all the information necessary to issue a certificate of coverage under the U.S. - Austrian Agreement (see RS 02001.690); and

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  Explain the reason for the special exception request.

Persons wishing to request an exception granting U.S. coverage should write to the following address:

Social Security Administration

Division of Training and Program Support

International Support Branch

P.O. Box 17741

Baltimore, MD 21235-7741

Individuals wishing to request an exception granting Austrian coverage should write to the address below:

Federal Ministry of Labour, Social Affairs, Health and Consumer Protection

Stubenring 1

1010 Vienna

AUSTRIA

Upon receipt of a request for a special exception, the agency that receives the request will consider it in collaboration with the other country's agency. If both agencies approve the request for a special exception, the agency that receives the request will issue a certificate of coverage. The certificate of coverage will serve as proof of exemption from coverage and taxes in the other country. See RS 02001.690 for more information about certificates of coverage under the U.S. - Austrian Agreement.