BASIC (09-02)

RS 02002.045 Certificates of Coverage and Letters of Exemption under the Australian Agreement

A. Policy – Certificates of Coverage

Certificates of coverage are the forms that SSA and the Australian authorities issue to workers who would otherwise have to pay Social Security taxes to both countries on the same earnings. A certificate 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 are issued only by SSA's Office of International Programs. Australian certificates are issued by the Australian Taxation Office.

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. Australian Coverage

Australian Taxation Office
P.O. Box 9100
Woolongon NSW 2530
AUSTRALIA

issues the certificates of Australian coverage.

NOTE: Australia will issue certificates only in cases involving detached workers (RS 02002.015), government employees (RS 02002.025), or special exceptions (RS 02002.035). If a worker is subject to Australian law under another provision of the agreement, Australia will not issue a certificate. In those cases, a letter of exemption must be obtained from SSA to document the exemption from U.S. Social Security and Medicare taxes.

B. Policy – Letter of Exemption

Australia will not issue a certificate of coverage in situations involving the general rule for employment (RS 02002.010), the crews of ships and aircraft rule (RS 02002.020) or the self-employment rule (RS 02002.030). In those situations, a letter of exemption must be obtained from SSA. A letter of exemption issued by SSA certifies that the worker (and employer, if employed) is subject only to Australian law under the agreement, regardless of whether or not contributions must be made under Australian law, and is therefore exempt from U.S. Social Security and Medicare taxes.

C. Reference

Addresses for requesting certificates, RS 02002.048C.2.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0302002045
RS 02002.045 - Certificates of Coverage and Letters of Exemption under the Australian Agreement - 06/12/2009
Batch run: 06/12/2009
Rev:06/12/2009