Countries that have social security agreements with the united states

ISSA Database on international social security agreements

The International Social Security Association (ISSA) is in the process of establishing a database on international social security agreements. A first stage will include information on existing social security agreements, including the contracting countries, date of entry into force, posted workers’ period of coverage, self-employed workers’ period of coverage, types of social security branches that are covered, as well as further references and links. In a second phase, the database will include operational information.

The importance of international agreements

International social security agreements can be bilateral agreements concluded by two countries in order to coordinate their specific regulations, or multilateral agreements allowing several countries to coordinate parts of their social security regulations.

Such agreements establish a legal framework to coordinate social security schemes between countries. They provide the legal context to protect migrant workers’ rights, and close gaps in social security coverage. The agreements ensure that periods of employment in other signatory countries are taken into account in granting the right to social benefits for migrant workers, dependant on the completion of a qualifying period.

With increased international mobility in recent decades, a growing number of countries have been developing such agreements. Nevertheless, more work is needed on the implementation of effective mechanisms to protect the social rights of migrant workers.

Effective implementation of these agreements depends on concrete operational mechanisms, in particular for data exchanges between participating countries. In order to respond to a growing number of international agreements on social security and an increasing number of covered migrant workers, there is a need to improve the efficiency and scalability of implementation. The ISSA’s upcoming database will provide crucial information on the existence and implementation of international social security agreements.

The United States has entered into agreements, called Totalization Agreements, with several nations for the purpose of avoiding double taxation of income with respect to social security taxes. These agreements must be considered when determining whether any alien is subject to the U.S. Social Security/Medicare tax, or whether any U.S. citizen or resident alien is subject to the social security taxes of a foreign country.

A list of countries with whom the United States currently has totalization agreements and copies of those agreements may be obtained at U.S. International Social Security Agreements.

Telephone inquiries should be directed to the numbers shown on the following page: Office of Earnings and international Operations - Contact Us by Phone.

If you live outside the United States, you may obtain more information on the Social Security Administration's Office of International Operations website.

If you have questions about international Social Security agreements, call the Social Security Administration's Office of International Programs at 410-965-3322 or 410-965-7306. However, please do not call these numbers if you wish to inquire about an individual benefit claim.

The Social Security Administration also publishes small brochures which concisely describe the terms of each Totalization Agreement. These brochures are available from many local Social Security offices or may be ordered from the following toll-free number: 800-772-1213. In addition, the complete text of these brochures and of the Totalization Agreements themselves are available on the Social Security Administration's International Agreements website.

Any alien who wishes to claim an exemption from U.S. Social Security taxes and Medicare taxes because of a Totalization Agreement must secure a Certificate of Coverage from the social security agency of his home country and present such Certificate of Coverage to his employer in the United States, according to the procedures set forth in Revenue Procedures 80-56, 84-54, and Revenue Ruling 92-9.  An alternate procedure is provided in these revenue procedures for an alien who is unable to secure a Certificate of Coverage from his home country.

French Contribution Sociale Generalisee (CSG) and Contribution au Remboursement de la Dette Sociate (CRDS)

In 2019, the United States and the French Republic memorialized through diplomatic communications an understanding that the French Contribution Sociale Generalisee (CSG) and Contribution au Remboursement de la Dette Sociate (CRDS) taxes are not social taxes covered by the Agreement on Social Security between the two countries. Accordingly, the IRS will not challenge foreign tax credits for CSG and CRDS payments on the basis that the Agreement on Social Security applies to those taxes.

The IRS’s change in policy means individual taxpayers, who paid or accrued these taxes but did not claim them, can file amended returns to claim a foreign tax credit.

Generally individual taxpayers have ten (10) years to file a claim for refund of U.S. income taxes paid if they find they paid or accrued more creditable foreign taxes than what they previously claimed. The 10-year period begins the day after the regular due date for filing the return (without extensions) for the year in which the foreign taxes were paid or accrued.  This means that amended returns may be filed, using Form 1040-X to include accompanying Form 1116, going back to tax year 2010.

Individual taxpayers should write “French CSG/CRDS Taxes” in red at the top of Forms 1040-X, file them with accompanying Forms 1116 in accordance with the instructions for these forms. U.S. employers may not file for refunds claiming a foreign tax credit for CSG/CRDS withheld or otherwise paid on behalf of their employees.

References/Related Topics

• Social Security Tax/Medicare Tax and Self-Employment
• Online Certificate of Coverage