TN 18 (02-01)

RS 02001.950 Effective Date of the Agreement with Korea

A. POLICY – EFFECTIVE DATE

The agreement with Korea became effective on 4/1/01.

B. POLICY – EFFECT ON COVERAGE

Workers whose employment or self-employment would otherwise be covered by both the U.S. and Korean Social Security systems are covered and taxed by only one country's system beginning 4/1/2001. The agreement doesn't affect a worker's coverage prior to that date. If a worker had earnings before 4/1/2001 that were dually covered, those earnings would be subject to Social Security taxes in both countries.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0302001950
RS 02001.950 - Effective Date of the Agreement with Korea - 02/28/2001
Batch run: 01/27/2009
Rev:02/28/2001