TN 39 (09-20)

RS 02001.700 Effective Date of the U.S.-Finnish Agreement and Effect on Coverage

A. The U.S. - Finnish Agreement effective date

The agreement with Finland became effective on November 1, 1992.

B. Effect on coverage

If both the U.S. and Finnish social security systems cover a worker's employment or self-employment, the agreement provides that beginning November 1, 1992, only one country's system will cover the worker's employment or self-employment. The agreement does not affect a worker's coverage prior to that date. If a worker had earnings before November 1, 1992, that were dually covered, those earnings would be subject to social security taxation in both countries.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0302001700
RS 02001.700 - Effective Date of the U.S.-Finnish Agreement and Effect on Coverage - 09/17/2020
Batch run: 09/17/2020
Rev:09/17/2020