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:
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 CoverageSSA's Office of International Programs (OIP)
P.O. Box 17741
Baltimore, Maryland 21235-7741
issues the certificates of U.S. coverage.
2. Australian CoverageAustralian Taxation Office
P.O. Box 9100
Woolongon NSW 2530
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.
Addresses for requesting certificates, RS 02002.048C.2.