TN 2 (10-08)

RS 02002.100 Effective Date of the U.S.-Danish Agreement

A. Policy – effective date

The agreement with Denmark became effective October 1, 2008.

B. Policy – effect on coverage

Workers whose employment or self-employment would otherwise be covered by both the U.S. and Danish Social Security systems are covered and taxed by only one country's system beginning October 1, 2008. The agreement does not affect a worker's coverage prior to that date. If a worker had earnings before October 1, 2008 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/0302002100
RS 02002.100 - Effective Date of the U.S.-Danish Agreement - 01/09/2009
Batch run: 01/27/2009
Rev:01/09/2009