Effective Dates: 06/01/2023 - Present Previous | Next

TN 56 (06-23)

RS 02001.690 Certificates of Coverage under the U.S. - Austrian Agreement

A. Purpose of certificate of coverage

The U.S. - Austrian Agreement requires each country to issue certificate of coverage forms for workers who, without the Agreement, would have to pay social security taxes to both countries on the same earnings. The certificate serves as proof that the worker named on the certificate is:

  • •

    Subject to the social security taxation and coverage laws of the country issuing the certificate; and

  • •

    Exempt from social security coverage and contributions on the same earnings in the other country.

B. Issuing agency

1. United States coverage

The Social Security Administration (SSA) issues the certificates of U.S. coverage. Our contact information is below:

Social Security Administration

Office of Earnings and International Operations (OEIO)

Division of Training and Program Support

P.O. Box 17741

Baltimore, MD 21235-7741

USA

2. Austrian coverage

The Federal Ministry of Labour, Social Affairs, Health and Consumer Protection issues the certificates of Austrian coverage. Their contact information is below:

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

Stubenring 1

1010 Vienna

AUSTRIA

 

C. Requesting a certificate of coverage

1. United States certificate of coverage

Advise inquirers that to obtain a certificate of coverage from the United States, the employer or self-employed person should contact SSA at:

Social Security Administration

Office of Earnings and International Operations (OEIO)

Division of Training and Program Support

P.O. Box 17741

Baltimore, MD 21235-7741

USA

Fax: (410) 966-1861

Request online: opts.ssa.gov

NOTE: 

This fax number is only for requesting U.S. certificates of coverage or letters stating that workers named in the letters are exempt from foreign social security coverage and taxation.

NOTE: 

If an employee requests the certificate, we need to contact the employer to confirm the accuracy of the information provided.

2. Austrian certificate of coverage

Advise inquirers that to obtain a certificate of coverage from Austria, they should write to:

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

Stubenring 1

1010 Vienna

AUSTRIA

D. Required information when making a request

Advise inquirers that when writing to obtain a certificate of coverage, they should provide the following information:

  • •

    Full name; and

  • •

    Social security number (U.S. number for U.S. certificate and Austrian number for Austrian certificate); and

  • •

    Country of citizenship; and

  • •

    Date and place of birth; and

  • •

    Country of permanent residence; and

  • •

    Name and address of employer in both countries (if self-employed, address of trade or business in both countries); and

  • •

    Date and place of hire by sending company, if employed; and

  • •

    Beginning date and ending date (if known) of employment or self-employment in the other country.

NOTE: If the person will be an employee of an Austrian affiliate of an American employer, the request must indicate whether the American employer has entered into an agreement with the Internal Revenue Service under Section 3121(l) of the Internal Revenue Code and, if so, the effective date of such an agreement.

E. Processing requests for certificates of coverage

OEIO or the Austrian authority takes the following steps to issue a certificate of coverage:

  1. 1. 

    The employee, employer, or self-employed person writes to the appropriate authority requesting a certificate.

    NOTE: 

    For requests for U.S. certificates of coverage, the employer or person's representative (attorney, accounting firm, employer services firm, etc.) may request the certificate on the employee's or person's behalf. If an employee requests the certificate, OEIO will contact the employer to confirm the accuracy of the information provided.

2. The United States or Austrian liaison agency issues the certificate, if appropriate.

3. The issuing agency sends the original and one copy to the requester.

4. The tax authority in the other country may ask the employer or the employee for a copy of the certificate.

5. If the person is a self-employed U.S. citizen or national who is subject only to Austrian laws under the Agreement, the self-employed person must attach a photocopy of the Austrian certificate of coverage to the Schedule SE filed with the U.S. income tax return each year.

NOTE: The employer, employee, or self-employed person must present the certificate to the tax authorities in the other country upon request. If a self-employed U.S. citizen or national is subject only to Austrian laws under the Agreement, the self-employed person must attach a photocopy of the Austrian certificate of coverage to the Schedule SE filed with the U.S. income tax return each year.

 

To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0302001690
RS 02001.690 - Certificates of Coverage under the U.S. - Austrian Agreement - 06/01/2023
Batch run: 06/01/2023
Rev:06/01/2023