Identification Number:
RS 02001 TN 37
Intended Audience:See Transmittal Sheet
Originating Office:ORDP ODEPPIN
Title:International Agreements
Type:POMS Transmittals
Program:All Programs
Link To Reference:
 

PROGRAM OPERATIONS MANUAL SYSTEM
Part RS – Retirement and Survivors Insurance
Chapter 020 – Coverage Under International Agreements
Subchapter 01 – International Agreements
Transmittal No. 37, 04/27/2020

Audience

PSC: CA, CS, ICDS, IES, ISRA, RECONR, SCPS, TSA, TST;
OCO-OEIO: CR, CTE, FCR, RECONR;
OCO-ODO: CR, CST, CTE, CTE TE;
FO/TSC: CS, CS TII, CSR, CTE, DRT, FR, OA, OS, RR, TA, TSC-CSR;

Originating Component

ODEPPIN

Effective Date

Upon Receipt

Background

This is a Quick Action Transmittal. These revisions do not change or introduce new policy or procedure.

Summary of Changes

RS 02001.540 Special Exceptions to the Coverage Rules - U.S. French Agreement

We have updated the section to show the component from which to request special exceptions. We updated the sections to include plain language, editorial, and minor format changes.

RS 02001.541 How a Special Exception is Processed - U.S. French Agreement

We have updated the section to show the component from which to request special exceptions. We updated the sections to include plain language, editorial, and minor format changes.

RS 02001.545 Certificates of Coverage - U.S. French Agreement

We have updated the section to show the component from which to request certificates of coverage. We updated the sections to include plain language, editorial, and minor format changes.

RS 02001.546 How a Certificate of Coverage is Issued - U.S. French Agreement

We have updated the section to show the component from which to request certificates of coverage. We updated the sections to include plain language, editorial, and minor format changes.

RS 02001.575 Special Exceptions to the Coverage Rules - U.S. Portuguese Agreement

We have updated the section to show the component from which to request special exceptions. We updated the sections to include plain language, editorial, and minor format changes.

RS 02001.576 How a Special Exception is Processed - U.S. Portuguese Agreement

We have updated the section to show the component from which to request special exceptions. We updated the sections to include plain language, editorial, and minor format changes.

RS 02001.580 Certificates of Coverage - U.S. Portuguese Agreement

We have updated the section to show the component from which to request certificates of coverage. We updated the sections to include plain language, editorial, and minor format changes.

RS 02001.581 How a Certificate of Coverage is Issued - U.S. Portuguese Agreement

We have updated the section to show the component from which to request certificates of coverage. We updated the sections to include plain language, editorial, and minor format changes.

RS 02001.630 Special Exceptions to the Coverage Rules - U.S. Dutch Agreement

We have updated the section to show the component from which to request special exceptions. We updated the sections to include plain language, editorial, and minor format changes.

RS 02001.635 How a Special Exception is Processed - U.S. Dutch Agreement

We have updated the section to show the component from which to request special exceptions. We updated the sections to include plain language, editorial, and minor format changes.

RS 02001.640 Certificates of Coverage - U.S. Dutch Agreement

We have updated the section to show the component from which to request certificates of coverage. We updated the sections to include plain language, editorial, and minor format changes.

RS 02001.645 How a Certificate of Coverage is Issued - U.S. Dutch Agreement

We have updated the section to show the component from which to request certificates of coverage. We updated the sections to include plain language, editorial, and minor format changes.

RS 02001.885 Special Exceptions to the Coverage Rules - U.S. Greek Agreement

We have updated the section to show the component from which to request special exceptions. We updated the sections to include plain language, editorial, and minor format changes.

RS 02001.890 How a Special Exception is Processed - U.S. Greek Agreement

We have updated the section to show the component from which to request special exceptions. We updated the sections to include plain language, editorial, and minor format changes.

RS 02001.895 Certificates of Coverage - U.S. Greek Agreement

We have updated the section to show the component from which to request certificates of coverage. We updated the sections to include plain language, editorial, and minor format changes.

RS 02001.898 How a Certificate of Coverage is Issued - U.S. Greek Agreement

We have updated the section to show the component from which to request certificates of coverage. We updated the sections to include plain language, editorial, and minor format changes.

RS 02001.940 Special Exceptions to the Coverage Rules under the Chilean Agreement

We have updated the section to show the component from which to request special exceptions. We updated the sections to include plain language, editorial, and minor format changes.

RS 02001.942 Processing Requests for Special Exceptions under the Chilean Agreement

We have updated the section to show the component from which to request special exceptions. We updated the sections to include plain language, editorial, and minor format changes.

RS 02001.945 Certificates of Coverage under the Chilean Agreement

We have updated the section to show the component from which to request certificates of coverage. We updated the sections to include plain language, editorial, and minor format changes.

RS 02001.948 How a Certificate of Coverage is Issued under the Chilean Agreement

We have updated the section to show the component from which to request certificates of coverage. We updated the sections to include plain language, editorial, and minor format changes.

RS 02001.985 Special Exceptions to the Coverage Rules under the Agreement with Korea

We have updated the section to show the component from which to request special exceptions. We updated the sections to include plain language, editorial, and minor format changes.

RS 02001.990 Processing Requests for Special Exceptions under the Agreement with Korea

We have updated the section to show the component from which to request special exceptions. We updated the sections to include plain language, editorial, and minor format changes.

RS 02001.995 Certificates of Coverage under the Agreement with Korea

We have updated the section to show the component from which to request certificates of coverage. We updated the sections to include plain language, editorial, and minor format changes.

RS 02001.998 How a Certificate of Coverage is Issued under the Agreement with Korea

We have updated the section to show the component from which to request certificates of coverage. We updated the sections to include plain language, editorial, and minor format changes.

RS 02001.540 Special Exceptions to the Coverage Rules - U.S. French Agreement

A. Intent of special exception provision

 

The rules of the agreement for eliminating dual coverage described in RS 02001.505 through RS 02001.535 cover the majority of situations where the United States and France would both cover and tax a worker in the absence of an agreement. However, sometimes the application of the normal agreement rules would yield anomalous or inequitable results. For this reason, the agreement includes a provision that permits the authorities in both countries to grant exceptions to the normal coverage rules of the agreement if both sides agree.

The intent of the exception provision is not to provide workers or employers with the freedom to elect coverage in conflict with normal agreement rules. The purpose of the special exception provision is to allow a worker to continue coverage in the country where he or she normally works and has coverage, in order to ensure that he or she will meet eligibility requirements for retirement or disability benefits.

B. Consensus requirement for special exceptions

An employee, employer or self-employed person may request a special exception to the normal coverage rules of the agreement. Both countries must agree to the special exception and agree on the country of coverage. If either country does not agree with a proposed exception, the applicable coverage rule of the agreement determines the worker's coverage.

RS 02001.541 How a Special Exception is Processed - U.S. French Agreement

A. How to request special exception

A worker or employer who wishes to apply for a special exception writes to the designated agency in the country where the worker wishes to remain covered. The letter should:

  • give all the information necessary to issue a certificate of coverage under the U.S.-French agreement (see RS 02001.546) ; and

  • explain why a special exception should be granted.

Individuals wishing to request an exception granting U.S. coverage should write to the following address:

Social Security Administration
Division of Training and Program Support
International Support Branch
P.O. Box 17741
Baltimore, MD 21235-7741
FAX number: 410-966-1861

or, if courier service is used:

Social Security Administration
Division of Training and Program Support
International Support Branch
NT 03-A-09
6100 Wabash Ave
Baltimore, MD 21235

Individuals wishing to request an exception granting French coverage should write to the address below:

Ministère de la santé et des solidarités
Direction de la Sécurité Sociale
8, avenue de Ségur
75350 Paris 07 SP
France

Upon receipt of a request for a special exception, the agency that receives the request will consider it in collaboration with the other country's agency. If both agencies approve the request for a special exception, the agency that receives the request will issue a certificate of coverage. The certificate of coverage will serve as proof of exemption from coverage and taxes in the other country.

RS 02001.545 Certificates of Coverage - U.S. French Agreement

A. Purpose of certificate of coverage

The U.S.-French agreement requires each country to issue certificates of coverage forms for 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 the certificates of U.S. coverage. Our contact information is below:

Social Security Administration
Office of Earnings and International Operations (OEIO)
P.O. Box 17741
Baltimore, Maryland 21235-7741

2. French Coverage

The Ministère de la santé et des solidarités issues the certificates of French coverage. Their contact information is below:

Ministère de la santé et des solidarités
Direction de la Sécurité Sociale
8, avenue de Ségur
75350 Paris 07 SP
FRANCE

RS 02001.546 How a Certificate of Coverage is Issued - U.S. French Agreement

A. Requesting a certificate of coverage

1. United States certificate of coverage

Advise inquirers that to obtain a certificate of coverage from the United States, the employer or self-employed person should contact SSA at:

Social Security Administration Office of Earnings and International Operations (OEIO)
P.O. Box 17741
Baltimore, MD 21235-7741
SSA Fax: (410) 966-1861
Request online: 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. French certificate of coverage

Advise inquirers that to obtain a certificate of coverage from France, they should write to:

Ministère de la santè et des solidaritès
Direction de la Sécurite Socialé
8, avenue du Ségur
75350 Paris 07 SP
FRANCE

B. 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 of worker

  • Social Security number (U.S. number for U.S. certificates and French number for French certificates)

  • 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 one or 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 French 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.

C. Processing requests for certificates of coverage

OEIO or the French 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 France 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 French laws under the agreement, the self-employed worker must attach a photocopy of the French certificate of coverage to the Schedule SE filed with the U.S. income tax return each year.

RS 02001.575 Special Exceptions to the Coverage Rules - U.S. Portuguese Agreement

A. Intent of special exception provision

The rules of the agreement for eliminating dual coverage described in RS 02001.560 through RS 02001.570 cover the majority of situations where the United States and Portugal would both cover and tax a worker in the absence of an agreement. However, sometimes the application of the normal agreement rules would yield anomalous or inequitable results. For this reason, the agreement includes a provision that permits the authorities in both countries to grant exceptions to the normal coverage rules of the agreement if both sides agree.

The intent of the exception provision is not to provide workers or employers with the freedom to elect coverage in conflict with normal agreement rules. The purpose of the special exception provision is to allow a worker to continue coverage in the country where he or she normally works and has coverage, in order to ensure that he or she will meet eligibility requirements for retirement or disability benefits.

B. Consensus requirement for special exceptions

An employee, employer or self-employed person may request a special exception to the normal coverage rules of the agreement. Both countries must agree to the special exception and agree on the country of coverage. If either country does not agree with a proposed exception, the applicable coverage rule of the agreement determines the worker's coverage.

RS 02001.576 How a Special Exception is Processed - U.S. Portuguese Agreement

A. How to request special exceptions

A worker or employer who wishes to apply for a special exception writes to the designated agency in the country where the worker wishes to remain covered. The letter should:

  • give all the information necessary to issue a certificate of coverage under the U.S.-Portuguese agreement (see RS 2001.580); and

  • explain why a special exception should be granted.

Individuals wishing to request an exception granting U.S. coverage should write to the following address:

Social Security Administration
Division of Training and Program Support
International Support Branch
P.O. Box 17741
Baltimore, MD 21235-7741
FAX number: 410-966-1861

or, if courier service is used:

Social Security Administration
Division of Training and Program Support
International Support Branch
NT 03-A-09
6100 Wabash Ave
Baltimore, MD 21235

Individuals wishing to request an exception granting Portuguese coverage should write to the address below:

Instituto da Segurança Social, I.P.
Largo do Rato, 1
1259-144 Lisboa
PORTUGAL

Upon receipt of a request for a special exception, the agency that receives the request will consider it in collaboration with the other country's agency. If both agencies approve the request for a special exception, the agency that receives the request will issue a certificate of coverage. The certificate of coverage will serve as proof of exemption from coverage and taxes in the other country.

RS 02001.580 Certificates of Coverage - U.S. Portuguese Agreement

A. Purpose of certificate of coverage

The U.S.-Portuguese agreement requires each country to issue certificate of coverage forms for 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 the certificates of U.S. coverage. Our contact information is below:

Social security Administration
Office of Earnings and International Operations (OEIO)
P.O. Box 17741
Baltimore, Maryland 21235-7741

 

2. Portuguese Coverage

The Portuguese social security regional center issues the certificates of Portuguese coverage. Their contact information is below:

Instituto da Segurança Social, I.P.
Largo do Rato, 1
1259-144 Lisboa
PORTUGAL

 

RS 02001.581 How a Certificate of Coverage is Issued - U.S. Portuguese Agreement

A. Requesting a certificate of coverage

1. United States certificate of coverage

Advise inquirers that to obtain a certificate of coverage from the United States, the employer or self-employed person should contact SSA at:

Social Security Administration Office of Earnings and International Operations (OEIO)
P.O. Box 17741
Baltimore, MD 21235-7741
Fax: (410) 966-1861
Request online: 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. Portuguese certificate of coverage

Advise inquirers that to obtain a certificate of coverage from Portugal, they should write to:

Instituto da Segurança Social, I.P.
Largo do Rato, 1
1259-144 Lisboa
PORTUGAL

B. 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 of worker

  • Social Security number (U.S. number for U.S. certificates and Portuguese number for Portuguese certificates)

  • 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 one or both countries); 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 Portuguese 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.

C. Processing requests for certificates of coverage

OEIO or the Portuguese 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 Portugal 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 Portuguese laws under the agreement, the self-employed worker must attach a photocopy of the Portuguese certificate of coverage to the Schedule SE filed with the U.S. income tax return each year.

RS 02001.630 Special Exceptions to the Coverage Rules - U.S. Dutch Agreement

A. Intent of special exception provision

The rules for eliminating dual social security coverage described in RS 02001.610 through RS 02001.625 cover the great majority of situations where the United States and the Netherlands would both cover and tax a worker in the absence of an agreement. However, sometimes the application of the normal agreement rules would yield anomalous or inequitable results. For this reason, the agreement includes a provision that permits the authorities in both countries to grant exceptions to the normal coverage rules of the agreement if both sides agree.

The intent of the exception provision is not to provide workers or employers with the freedom to elect coverage in conflict with normal agreement rules. The purpose of the special exception provision is to allow a worker to continue coverage in the country where he or she normally works and has coverage, in order to ensure that he or she will meet eligibility requirements for retirement or disability benefits.

B. Consensus requirement for special exceptions

An employee, employer or self-employed person may request a special exception to the normal coverage rules of the agreement. Both countries must agree to the special exception and agree on the country of coverage. If either country does not agree with a proposed exception, the applicable coverage rule of the agreement determines the worker's coverage.

RS 02001.635 How a Special Exception is Processed - U.S. Dutch Agreement

A. How to request a special exception

A worker or employer who wishes to apply for a special exception writes to the designated agency in the country where the worker wishes to remain covered. The letter should:

  • give all the information necessary to issue a certificate of coverage under the U.S.-Dutch agreement (see RS 02001.645); and

  • explain why a special exception should be granted.

Individuals wishing to request an exception granting U.S. coverage should write to the following address:

Social Security Administration
Division of Training and Program Support
International Support Branch
P.O. Box 17741
Baltimore, MD 21235-7741
FAX number: 410-966-1861

or, if courier service is used:

Social Security Administration
Division of Training and Program Support
International Support Branch
NT 03-A-09
6100 Wabash Ave
Baltimore, MD 21235

Individuals wishing to request an exception granting Dutch coverage should write to the address below:

ir. H. Compagner
Sociale Verzekeringsbank
Kantoor Verzekeringen
Postbus 357
1180 AJ Amstelveen
THE NETHERLANDS

Upon receipt of a request for a special exception, the agency that receives the request will consider it in collaboration with the other country's agency. If both agencies approve the request for a special exception, the agency that receives the request will issue a certificate of coverage. The certificate of coverage will serve as proof of exemption from coverage and taxes in the other country.

RS 02001.640 Certificates of Coverage - U.S.-Dutch Agreement

A. Purpose of certificate of coverage

The U.S.-Dutch agreement requires each country to issue certificate of coverage forms for 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 the certificates of U.S. coverage. Our contact information is below:

Social Security Administration
Office of Earnings and International Operations (OEIO)
P.O. Box 17741
Baltimore, Maryland 21235-7741

2. Dutch Coverage

The Sociale Verzekeringsbank (Social Insurance Bank) issues the certificates of Dutch coverage. Their contact information is below:

Sociale Verzekeringsbank
Kantoor Verzekeringen
Van Heuven Goedhartlaan 1
Postbus 357
1180 KJ Amstelveen
THE NETHERLANDS

RS 02001.645 How a Certificate of Coverage is Issued - U.S.-Dutch Agreement

A. Requesting a certificate of coverage

1. United States Certificates

Advise inquirers that to obtain a certificate of coverage from the United States, the employer or self-employed person should contact SSA at:

Social Security Administration
Office of Earnings and International Operations (OEIO)
P.O. Box 17741
Baltimore, MD 21235-7741
SSA Fax: (410) 966-1861
Request online: 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. Dutch Certificates

Advise inquirers that to obtain a certificate of coverage from the Netherlands, they should write to:

Sociale Verzekeringsbank
Kantoor Verzekeringen
Van Heuven Goedhartlaan 1
Postbus 357
1180 AJ Amstelveen
THE NETHERLANDS

B. 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 Dutch number for Dutch 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.

  • Spouse's name (including maiden name)

  • Spouse's date of birth (MM,DD,YY)

  • Children's names

  • Children's dates of birth (MM,DD,YY)

NOTE: If the worker will be an employee of a Dutch 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.

NOTE: The Office of Earnings and International Operations (OEIO), Division of Training and Program Support (DTPS), International Support Branch (ISB) will show the name of an unmarried ("domestic") partner as a family member on a certificate when the partner will accompany the worker to the Netherlands.

C. Processing requests for certificates of coverage

OEIO or the Dutch 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 Netherlands 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 Dutch laws under the agreement, the self-employed worker must attach a photocopy of the Dutch certificate of coverage to the Schedule SE filed with the U.S. income tax return each year.

 

RS 02001.885 Special Exceptions to the Coverage Rules - U.S. Greek Agreement

A. Intent of special exception provision

The rules for eliminating dual social security coverage described in RS 02001.860 through RS 02001.880 cover the majority of situations where the United States and Greece would both cover and tax a worker in the absence of an agreement. However, sometimes the application of the normal agreement rules would yield anomalous or inequitable results. For this reason, the agreement includes a provision that permits the authorities in both countries to grant exceptions to the normal coverage rules of the agreement if both sides agree.

The intent of the exception provision is not to provide workers or employers with the freedom to elect coverage in conflict with normal agreement rules. The purpose of the special exception provision is to allow a worker to continue coverage in the country where he or she normally works and has coverage, in order to ensure that he or she will meet eligibility requirements for retirement or disability benefits.

B. Consensus requirement for special exceptions

An employee, employer or self-employed person may request a special exception to the normal coverage rules of the agreement. Both countries must agree to the special exception and agree on the country of coverage. If either country does not agree with a proposed exception, the applicable coverage rule of the agreement determines the worker's coverage.

RS 02001.890 How a Special Exception is Processed - U.S. Greek Agreement

A. How to request special exceptions

A worker or employer who wishes to apply for a special exception writes to the designated agency in the country where the worker wishes to remain covered. The letter should:

  • give all the information necessary to issue a certificate of coverage under the U.S.-Greek agreement; and

  • explain why a special exception should be granted.

Individuals wishing to request an exception granting U.S. coverage should write to the following address:

Social Security Administration
Division of Training and Program Support
International Support Branch
P.O. Box 17741
Baltimore, MD 21235-7741
FAX number: 410-966-1861

or, if courier service is used:

Social Security Administration
Division of Training and Program Support
International Support Branch
NT 03-A-09
6100 Wabash Ave
Baltimore, MD 21235

Individuals wishing to request an exception granting Greek coverage should write to the address below:

Ministry of Labour and Social Security
General Secretariat for Social Security
Directorate for International Affairs
Bilateral Agreements Section
29, Stadiou Street
10110 Athens
GREECE

Upon receipt of a request for a special exception, the agency that receives the request will consider it in collaboration with the other country's agency. If both agencies approve the request for a special exception, the agency that receives the request will issue a certificate of coverage. The certificate of coverage will serve as proof of exemption from coverage and taxes in the other country.

RS 02001.895 Certificates of Coverage - U.S. Greek Agreement

A. Purpose of certificate of coverage

The U.S.-Greek agreement requires each country to issue certificate of coverage forms for 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 the certificates of U.S. coverage. Our contact information is below:

Social Security Administration
Office of Earnings and International Operations (OEIO)
P.O. Box 17741
Baltimore, MD 21235-7741

2. Greek coverage

The Ministry of Employment and Social Protection issues the certificates of Greek coverage. Their contact information is below:

Ministry of Employment & Social Protection
General Secretariat for Social Security
Directorate for International Affairs
Bilateral Agreements Section
29, Stadiou Street
101 10 Athens
GREECE

RS 02001.898 How a Certificate of Coverage is Issued - U.S. Greek Agreement

A. Requesting a certificate of coverage

Advise the employer or self-employed person to take the appropriate action below to obtain a certificate of coverage.

1. United States certificates of coverage

Advise inquirers that to obtain a certificate of coverage from the United States, the employer or self-employed person should contact SSA at:

Social Security Administration Office of Earnings and International Operations (OEIO)
P.O. Box 17741
Baltimore, MD 21235-7741
Fax: (410) 966-1861
Request online: 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. Greek certificates of coverage

Advise inquirers that to obtain a certificate of coverage from Greece, they should write to:

Ministry of Labour and Social Security
General Secretariat for Social Security
Directorate for International Affairs
Bilateral Agreements Section
29, Stadiou Street
101 10 Athens
GREECE

B. 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 of worker (including maiden name for married woman)

  • Social Security number (U.S. number for U.S. certificate or Greek number for Greek 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 employer transferring the employee, if employed

  • 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 Greek 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 yes, the effective date of such an agreement.

C. Processing requests for certificates of coverage

OEIO or the Greek 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 Greece 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 Greek laws under the agreement, the self-employed worker must attach a photocopy of the Greek certificate of coverage to the Schedule SE filed with the U.S. income tax return each year.

 

RS 02001.940 Special Exceptions to the Coverage Rules under the Chilean Agreement

A. Intent of special exception provision

The rules of the agreement for eliminating dual coverage described in RS 02001.910 through RS 02001.935 cover the majority of situations where the United States and Chile would both cover and tax a worker in the absence of an agreement. However, sometimes the application of the normal agreement rules would yield anomalous or inequitable results. For this reason, the agreement includes a provision that permits the authorities in both countries to grant exceptions to the normal coverage rules of the agreement if both sides agree.

The intent of the exception provision is not to provide workers or employers with the freedom to elect coverage in conflict with normal agreement rules. The purpose of the special exception provision is to allow a worker to continue coverage in the country where he or she normally works and has coverage, in order to ensure that he or she will meet eligibility requirements for retirement or disability benefits.

B. Consensus requirement for special exceptions

An employee, employer or self-employed person may request a special exception to the normal coverage rules of the agreement. Both countries must agree to the special exception and agree on the country of coverage. If either country does not agree with a proposed exception, the applicable coverage rule of the agreement determines the worker's coverage.

 

RS 02001.942 Processing Requests for Special Exceptions under the Chilean Agreement

A. How to request special exceptions

A worker or employer who wishes to apply for a special exception writes to the designated agency in the country where the worker wishes to remain covered. The letter should:

  • give all the information necessary to issue a certificate of coverage under the U.S.-Chilean agreement; and

  • explain why a special exception should be granted.

Individuals wishing to request an exception granting U.S. coverage should write to the following address:

Social Security Administration
Division of Training and Program Support
International Support Branch
P.O. Box 17741
Baltimore, MD 21235-7741
FAX number: 410-966-1861

or, if courier service is used:

Social Security Administration
Division of Training and Program Support
International Support Branch
NT 03-A-09
6100 Wabash Ave
Baltimore, MD 21235

Individuals wishing to request an exception granting Chilean coverage should write to the address below:

Ministerio del Trabajo y Previsión Social
Huérfanos N° 1273
5° Piso
Santiago
CHILE

Upon receipt of a request for a special exception, the agency that receives the request will consider it in collaboration with the other country's agency. If both agencies approve the request for a special exception, the agency that receives the request will issue a certificate of coverage. The certificate of coverage will serve as proof of exemption from coverage and taxes in the other country.

RS 02001.945 Certificates of Coverage under the Chilean Agreement

A. Purpose of certificate of coverage

The U.S.-Chilean agreement requires each country to issue certificate of coverage forms for 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 the certificates of U.S. coverage. Our contact information is below:

Social Security Administration
Office of Earnings and International Operations (OEIO)
P.O. Box 17741
Baltimore, MD 21235-7741

2. Chilean coverage

Their contact information is below:

a. For Chilean Certificates Under the New System

Superintendencia de Pensiones
Avda. Libertador Bernardo O'Higgins 1449
Torre 2, Local 8
Santiago
CHILE

b. For Chilean Certificates Under the Old System

Superintendencia de Pensiones
Avda. Libertador Bernardo O'Higgins 1449
Torre 2, Local 8
Santiago
CHILE

RS 02001.948 How a Certificate of Coverage is Issued under the Chilean Agreement

A. Requesting a certificate of coverage

1. United States certificate of coverage

Advise inquirers that to obtain a certificate of coverage from the United States, the employer or self-employed person should contact SSA at:

Social Security Administration
Office of Earnings and International Operations (OEIO)
P.O. Box 17741
Baltimore, MD 21235-7741
Fax: (410) 966-1861
Request online: 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. Chilean certificates of coverage

Advise inquires that to obtain a certificate of coverage from Chile, they should write to:

a. For Chilean Certificates Under the New System

Superintendencia de Pensiones
Avda. Libertador Bernardo O'Higgins 1449
Torre 2, Local 8
Santiago
CHILE

b. For Chilean Certificates Under the Old System

Superintendencia de Pensiones
Avda. Libertador Bernardo O'Higgins 1449
Torre 2, Local 8
Santiago
CHILE

B. 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 of worker (including paternal and maternal surnames for Chilean certificates);

  • Social Security number when requesting a U.S. certificate or the Registration Number for Social Insurance and the National Identification Number (RUT) when requesting a Chilean 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 Chilean 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.

C. Processing requests for certificates of coverage

OEIO or the Chilean 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 Chile 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 Chilean laws under the agreement, the self-employed worker must attach a photocopy of the Chilean certificate of coverage to the Schedule SE filed with the U.S. income tax return each year.

 

RS 02001.985 Special Exceptions to the Coverage Rules under the Agreement with Korea

A.  Intent of special exception provision

The rules of the agreement for eliminating dual coverage described in RS 02001.950 through RS 02001.980 cover the majority of situations where the United States and Korea would both cover and tax a worker in the absence of an agreement. However, sometimes the application of the normal agreement rules would yield anomalous or inequitable results. For this reason, the agreement includes a provision that permits the authorities in both countries to grant exceptions to the normal coverage rules of the agreement if both sides agree.

The intent of the exception provision is not to provide workers or employers with the freedom to elect coverage in conflict with normal agreement rules. The purpose of the special exception provision is to allow a worker to continue coverage in the country where he or she normally works and has coverage, in order to ensure that he or she will meet eligibility requirements for retirement or disability benefits.

 

B. Consensus requirement for special exceptions

An employee, employer or self-employed person may request a special exception to the normal coverage rules of the agreement. Both countries must agree to the special exception and agree on the country of coverage. If either country does not agree with a proposed exception, the applicable coverage rule of the agreement determines the worker's coverage.

RS 02001.990 Processing Requests for Special Exceptions under the Agreement with Korea

A. How to request special exceptions

A worker or employer who wishes to apply for a special exception writes to the designated agency in the country where the worker wishes to remain covered. The letter should:

  • give all the information necessary to issue a certificate of coverage under the U.S.-Korean agreement; and

  • explain why a special exception should be granted.

Individuals wishing to request an exception granting U.S. coverage should write to the following address:

Social Security Administration Office of Data Exchange, Policy Publications, and International Negotiations (ODEPPIN)
Attn: International Agreements
6401 Security Blvd.
4700 Annex Building
Baltimore, MD 21235

Individuals wishing to request an exception granting Korean coverage should write to the address below:

Ministry of Health, Welfare, and Family Affairs
Division of National Pension Benefits of the Ministry
75 Yulgong-ro, Jongno-gu, Seoul 100-793
KOREA
Telephone 82-2-2023-8343
FAX: 82-2-2023-8338

Upon receipt of a request for a special exception, the agency that receives the request will consider it in collaboration with the other country's agency. If both agencies approve the request for a special exception, the agency that receives the request will issue a certificate of coverage. The certificate of coverage will serve as proof of exemption from coverage and taxes in the other country.

RS 02001.995 Certificates of Coverage under the Agreement with Korea

A. Purpose of certificate of coverage

The U.S.-Korean agreement requires each country to issue certificate of coverage forms for 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 the certificates of U.S. coverage. Our contact information is below:

Social Security Administration
Office of Earnings and International Operations (OEIO)
P.O. Box 17741
Baltimore, MD 21235-7741

2. Korean (South) Coverage

The National Pension Service issues the certificates of Korean coverage. Their contact information is below:

National Pension Service
22nd Fl. 173 Toegyero
Namsan Square Building
Chungmuro 3-ga, Jung-gu
Seoul, Korea 04554

RS 02001.998 How a Certificate of Coverage is Issued under the Agreement with Korea

A. Requesting a certificate of coverage

1. United States certificate of coverage

Advise inquirers that to obtain a certificate of coverage from the United States, the employer or self-employed person should contact SSA at:

Social Security Administration
Office of Earnings and International Operations (OEIO)
P.O. Box 17741
Baltimore, MD 21235-7741
Fax: (410) 966-1861
Request online: 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. Korean (South) certificate of coverage

Advise inquirers that to obtain a certificate of coverage from Korea, the employer or self-employed person should write to:

National Pension Service
22nd Fl. 173 Toegyero
Namsan Square Building
Chungmuro 3-ga, Jung-gu
Seoul, Korea 04554

B. 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 of worker;

  • Social Security number (U.S. number for U.S. certificate or Korean National Pension Number for a Korean 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 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 an Korean 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.

C. Processing requests for certificates of coverage

OEIO or the Korean 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 Korea 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 Korean laws under the agreement, the self-employed worker must attach a photocopy of the Korean certificate of coverage to the Schedule SE filed with the U.S. income tax return each year.


RS 02001 TN 37 - International Agreements - 4/27/2020