TN 52 (04-23)

RS 02001.550 Effective Date of the U.S. - Portuguese Totalization Agreement and Effect on Coverage

A. Effective date

The Totalization agreement with Portugal became effective on August 1, 1989.

B. Effect on coverage

Workers whose employment or self-employment would otherwise be covered by both the U.S. and Portuguese social security systems are covered and taxed by only one country's system beginning August 1, 1989. The agreement does not affect a worker's coverage prior to August 1, 1989.

If a worker had dually covered earnings before August 1, 1989, those earnings remain subject to social security taxation in both countries.

 


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0302001550
RS 02001.550 - Effective Date of the U.S. - Portuguese Totalization Agreement and Effect on Coverage - 04/27/2023
Batch run: 04/27/2023
Rev:04/27/2023