Identification Number:
RS 02001 TN 31
Intended Audience:See Transmittal Sheet
Originating Office:ORDP ODEPPIN
Title:International Agreements
Type:POMS Transmittals
Program:Title II (RSI),Title XVI (SSI)
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. 31, 10/01/2019

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 (QAT). These revisions do not change or introduce new policy or procedure.

Summary of Changes

RS 02001.430 Special Exceptions to the Coverage Rules - U.S.-Swedish Agreement

This edit fixes an incorrect address to which requests for special exceptions should be sent. The correct address is:

SSA, Office of Earnings and International Operations, P.O. Box 17741, Baltimore, MD 21235-7741, USA

RS 02001.430 Special Exceptions to the Coverage Rules - U.S.-Swedish Agreement

A. Intent of special exception provision

The rules of the agreement for eliminating dual coverage described in RS 02001.405 through RS 02001.430 cover the majority of situations where the United States and Sweden 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.

C. 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.-Swedish agreement; and

  • explain why a special exception should be granted.

The rules for eliminating dual social security coverage described in RS 02001.420 are designed to cover the great majority of situations where a worker would otherwise be subject to coverage by both Sweden and the United States. However, these rules may not apply in all situations, or may have unintended results in certain cases. For this reason, a special exception provision has been included in the agreement.

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

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

Individuals wishing to request an exception granting Swedish coverage should write to the Swedish Regional Social Insurance Office for the region in which they reside.

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 TN 31 - International Agreements - 10/01/2019