TN 46 (05-21)

RS 02001.190 Certificates of Coverage under the U.S.-Swiss Agreement

A. Purpose of certificate of coverage

The U.S.-Swiss 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.

Employers or employees should request certificates of coverage in cases of employment and self-employed persons should request certificates of coverage in cases of self-employment.

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. Swiss coverage

The compensation fund in Switzerland that collects the Swiss social security taxes issues the certificates of Swiss coverage. Their contact information is below:

Federal Department of Home Affairs FDHA
Federal Social Insurance Office FSIO
International Affairs Division
Efferingerstrasse 20
CH-3003 Berne
SWITZERLAND

C. Requesting a certificate of coverage

1. U.S. certificate of coverage

Advise inquirers that to obtain a certificate of coverage from the United States, the employer, employee 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: https://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. Swiss certificate of coverage

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

Federal Department of Home Affairs FDHA
Federal Social Insurance Office FSIO
International Affairs Division
Efferingerstrasse 20
CH-3003 Berne
SWITZERLAND

D. 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 and Swiss number for Swiss 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 Swiss 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.

E. Processing requests for certificates of coverage

OEIO or the Swiss authority takes the following steps to issue a certificate of coverage:

1. The employer or employee (in the case of employment) or the self-employed person (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 or worker's representative (attorney, accounting firm, employer services firm, etc.) 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 Switzerland issues the certificate, if appropriate.

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

4. The employer or worker presents the certificate to the tax authorities in the other country upon request. The tax authority in the other country may ask the employer or the worker for a copy of the certificate.

5. If the worker is a self-employed U.S. citizen or national who is subject only to Swiss laws under the agreement, the self-employed worker must attach a photocopy of the Swiss certificate of coverage to the Schedule SE filed with the U.S. income tax return each year.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0302001190
RS 02001.190 - Certificates of Coverage under the U.S.-Swiss Agreement - 05/10/2021
Batch run: 05/10/2021
Rev:05/10/2021