PROGRAM OPERATIONS MANUAL SYSTEMPart RS – Retirement and Survivors InsuranceChapter 020 – Coverage Under International AgreementsSubchapter 01 – International AgreementsTransmittal No. 43, 12/04/2020
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
The rules for eliminating dual social security coverage described in 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.
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.
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.
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.