TN 2 (10-08)
RS 02002.145 Certificates of Coverage Under the Agreement with Denmark
A. Policy explaining the purpose of a certificate of coverage
Certificates of coverage are the forms that SSA and the Danish 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.
B. Policy explaining who issues certificates of coverage
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. Danish coverageNational Social Security Agency
6. Division, International Office
issues the certificates of Danish coverage.