Identification Number:
RS 02001 TN 43
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. 43, 12/04/2020

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 02001.735 Special Exceptions To The Coverage Rules - U.S.- Finnish Agreement

In Section C, we changed the address for Finland

RS 02001.735 Special Exceptions To The Coverage Rules - U.S.- Finnish Agreement

A. Intent of special exception provision

The rules for eliminating dual social security coverage described in RS 02001.710-RS 02001.730 cover the majority of situations where a worker would otherwise be subject to coverage by both the United States and Finland. However, these rules may not cover all situations, or may have unintended results in certain cases. For this reason, the agreement includes a special exception provision that permits the authorities in both countries to grant exceptions to the normal coverage rules of the agreement.

It is not the intent of the exception provision 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 employer and his or her employee, or a 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 whose coverage laws will apply, since the worker must remain subject to the coverage laws of one but not both of the countries. If either country does not agree with a proposed exception, the applicable coverage rule of the agreement determines which country's laws apply.

C. How to request special exceptions

An employee and his or her employer or a self-employed worker who wish(es) to apply for a special exception may write to the addresses below 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.- Finnish agreement (see RS 02001.745D); and

  • Explain the reason for the special exception request.

Country of Coverage Address
United States
Social Security Administration
Office of Earnings and International Operations
Division of Training and Program Support
P O Box 17741
Baltimore, MD 21235 - 7741

Finland

Finnish Centre for Pensions
International Services
FI-00065 ELÄKETURVAKESKUS
FINLAND

D. How Finland and the United States process special exceptions

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 43 - International Agreements - 12/04/2020