TN 14 (07-94)

RS 02001.840 Certificates of Coverage - U.S. Irish Agreement

A. Policy - General

Certificates of coverage are the forms that SSA and the Irish authorities issue to workers who would otherwise have to pay Social Security taxes to both countries on the same earnings. A certificate of coverage issued by one country serves as proof that the worker named on the certificate is:

  • subject to the laws of the country issuing the certificate and

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

U.S. certificates of coverage should be requested by the employer in cases of employment or the worker in cases of self-employment.

B. Policy - Issuing Agency

1. United States Coverage

SSA's Office of International Programs (OIP)
P.O. Box 17741
Baltimore, Maryland 21235-7741

issues the certificates of U.S. coverage.

2. Irish Coverage

PRSI Special Collection Section
Social Welfare Services
Department of Social & Family Affairs
Cork Road
Waterford
IRELAND

issues certificates of Irish coverage.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0302001840
RS 02001.840 - Certificates of Coverage - U.S. Irish Agreement - 06/09/2009
Batch run: 06/09/2009
Rev:06/09/2009