TN 16 (06-20)

RS 02002.750 Certificates of Coverage - U.S.-Slovene Agreement

A. Purpose of the certificates of coverage

Certificates of coverage are the forms that the United States and Slovenia issue to workers who, without the agreement, would have to pay social security taxes to both countries on the same earnings. The certificate serves as proof that the worker named on the certificate is:

  • subject to the social security taxation and coverage laws of the country issuing the certificate; and

  • exempt from social security coverage and contributions on the same earnings in the other country.

B. Issuing agency

1. United States Coverage

The Social Security Administration (SSA) issues certificates of U.S. Coverage. Their contact information is below:

Social Security Administration
Division of Training and Program Support
International Support Branch
P.O. Box 17741
Baltimore, Maryland 21235-7741
USA
Fax: (410) 966-1861
Request online: https://opts.ssa.gov

2. Slovene coverage

The Slovene Ministry of Labour, Family, Social Affairs and Equal Opportunities issues certificates of Slovene coverage. Their contact information is below:

Ministry of Labour, Family, Social Affairs and Equal Opportunities
Kotnikova 28
1000 Ljubljana
Slovenia

C. Requesting a certificate of coverage

1. United States certificate of coverage

Advise inquirers that to obtain a certificate of coverage from the United States, they should contact SSA at:

Social Security Administration
Division of Training and Program Support
International Support Branch
P.O. Box 17741
Baltimore, Maryland 21235-7741
USA
Fax: (410) 966-1861
Request online: https://opts.ssa.gov

NOTE: This fax number is only for requesting U.S. certificates of coverage or letters stating that workers named in the letters are exempt from foreign social security coverage and taxation.

2. Slovenian certificate of coverage

Advise inquirers that to obtain a certificate of coverage from Slovenia, they should contact:

Ministry of Labour, Family, Social Affairs and Equal Opportunities
Kotnikova 28
1000 Ljubljana
Slovenia

D. Required information when making a request

Advise inquirers that when writing to obtain a certificate of coverage, they should provide the following information:

  • full name;

  • Social Security number (U.S. number for U.S. certificate and Slovene Number for Slovene certificate);

  • country of citizenship;

  • date and place of birth;

  • country of permanent residence;

  • name and address of employer in both countries (if self-employed, address of trade or business in both countries);

  • date and place of hire by sending company, if employed; and

  • beginning date and ending date (if known) of employment or self-employment in the other country

    NOTE: If the worker will be an employee of a Slovene affiliate of an American employer, the request must indicate whether the American employer has entered into an agreement with the Internal Revenue Service under Section 3121(l) of the Internal Revenue Code and, if so, the effective date of such an agreement.

E. Processing requests for certificates of coverage

OEIO or the Slovene authority takes the following steps to issue a certificate of coverage:

1. The employee, employer (in the case of employment), or the worker (in the case of self-employment) writes to the appropriate authority requesting a certificate.

Note: For requests for U.S. certificates of coverage, the employer’s representative (attorney, accounting firm, employer services firm, etc.) or worker's representative may request the certificate on the employer's or worker's behalf. If an employee requests the certificate, OEIO will need to contact the employer to confirm the accuracy of the information provided.

2. The United States or Slovenia issues the certificate, if appropriate.

3. The issuing agency sends the original and one copy to the requester.

4. The employer, employee or worker presents the certificate to the tax authorities in the other country upon request.

5. If the worker is a self-employed U.S. citizen or national who is subject only to Slovene laws under the agreement, the self-employed worker must attach a photocopy of the Slovene certificate of coverage to the Schedule SE filed with the U.S. income tax return each year.

 


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0302002750
RS 02002.750 - Certificates of Coverage - U.S.-Slovene Agreement - 06/25/2020
Batch run: 06/25/2020
Rev:06/25/2020