TN 19 (09-01)
RS 02001.900 Effective Date of the Agreement with Chile
A. POLICY – EFFECTIVE DATE
The agreement with Chile became effective on December 1, 2001.
B. POLICY – EFFECT ON COVERAGE
Workers whose employment or self-employment would otherwise be covered by both the U.S. and Chilean Social Security systems are covered and taxed by only one country's system beginning December 1, 2001. The agreement does not affect a worker's coverage prior to that date. If a worker had earnings before December 1, 2001 that were dually covered, those earnings would be subject to Social Security taxes in both countries.