Effective Dates: 06/25/2019 - Present Previous | Next

TN 9 (06-19)

RS 02002.655 How to Issue a Certificate of Coverage under the Agreement with Uruguay

A. Process for issuing certificates of coverage

The following steps describe the process for issuing a certificate of coverage:

1. The 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 U.S. requests, the employer or the worker's representative (attorney or accounting firm) may request the certificate on the employee’s or the worker's behalf.

NOTE: If an employee requests the certificate, we need to contact the employer to confirm the accuracy of the information provided.

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

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

4. The employer or worker retains the certificate and presents it to the tax authorities in the other country, if requested. If the worker is a self-employed U.S. citizen or national who is subject only to Uruguayan laws under the agreement, he or she must attach a photocopy of the Uruguayan certificate to his or her U.S. Federal income tax return for each year for which the certificate applies.

B. Procedure for issuing certificates of coverage

1. Required information for a certificate

Advise the person to provide the following information when writing to obtain a certificate of coverage:

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    full name of worker;

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    U.S. Social Security Number or the Uruguayan ID number

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    country of citizenship;

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    date and place of birth;

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    country of permanent residence;

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

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    nature of self-employed activity, if self-employed;

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    date and place of hire by employer transferring the employee, if employed; and

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    beginning and ending dates of employment or self-employment in the other country.

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

2. Where to send the request for certificate

Advise the person to send the request to the appropriate address:

a. For U.S. certificates

Employers and self-employed individuals may request a certificate of U.S. coverage over the Internet using a special online request form available at opts.ssa.gov or they may mail or fax the request to the following address:

Social Security Administration Office of Earnings and International Operations
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.

b. For Uruguayan certificates

Banco de Previsión SocialSector Convenios y Asunios Internacionales
Colonia 1881 piso 6,
CP, 112000
Montevideo-Uruguay
To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0302002655
RS 02002.655 - How to Issue a Certificate of Coverage under the Agreement with Uruguay - 06/25/2019
Batch run: 06/25/2019
Rev:06/25/2019