To get a Certificate of Coverage for Social Security, submit a request to the Social Security Administration online at opts.ssa.gov, by fax, or by mail, with your identifying details and the dates and location of your foreign assignment. The SSA asks that you allow up to 90 business days for processing. There’s no fee. The certificate proves you remain covered by U.S. Social Security while working temporarily abroad, so neither you nor your employer has to pay into two social security systems at once.
First, Confirm the Country Has a Totalization Agreement
A Certificate of Coverage only works if the United States has a totalization agreement with the country where you’ll be working. The U.S. currently has 30 in force:
- Europe: Austria, Belgium, Czech Republic, Denmark, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Luxembourg, Netherlands, Norway, Poland, Portugal, Slovak Republic, Slovenia, Spain, Sweden, Switzerland, and the United Kingdom.
- Americas: Brazil, Canada, Chile, and Uruguay.
- Asia-Pacific: Australia, Japan, and South Korea.
If your destination isn’t on the list, the certificate process doesn’t apply, and you may face dual social security taxation with limited options to avoid it.
Check That Your Assignment Fits the Five-Year Rule
Every totalization agreement includes a “detached worker” rule: at the time of transfer, your foreign assignment cannot be expected to last more than five years. If both sides expect the work to wrap up within that window, you stay covered under U.S. Social Security for the entire period.
If the assignment is expected from the start to run longer than five years, you generally fall under the host country’s system instead. When an assignment that was originally expected to be shorter gets extended, the two countries can agree case by case to extend the certificate. Extensions beyond two additional years past the original five are rare.
Who Files the Request
If you’re an employee, the employer or the employer’s representative (such as an accounting or law firm) submits the request. Employees don’t file for themselves.
If you’re self-employed, you request the certificate directly. Self-employed performers and entertainers can use the SSA’s online system; other self-employed workers submit by mail or fax.
Information to Gather Before You Apply
The SSA needs enough detail to verify eligibility under the relevant agreement. Have this ready:
- Full legal name, date of birth, and U.S. Social Security number.
- Country of citizenship and country of permanent residence.
- Name and address of the U.S. employer, or, if self-employed, the address of your business.
- Name and address of any foreign affiliate of the U.S. company, if applicable.
- The country where you’ll be working.
- The start date and expected end date of the foreign assignment.
Those start and end dates establish that the assignment falls within the five-year window. Some agreements require extra details. Under the U.S.–United Kingdom agreement, for instance, if you’ll be working for a U.K. affiliate of an American employer, the application must indicate whether the American employer has an agreement with the IRS under Section 3121(l) of the Internal Revenue Code and the effective date of that agreement.
How to Submit the Request
Online
The fastest route is the SSA’s online Certificate of Coverage service at opts.ssa.gov. Employers, employer representatives, and self-employed performers or entertainers can use it. After submitting, you can ask for email notification when the certificate is processed.
By Mail or Fax
Self-employed workers who aren’t performers or entertainers, and anyone who prefers not to file online, can send the request to:
Social Security Administration
Earnings and International Operations
P.O. Box 17741
Baltimore, Maryland 21235-7741
Fax: (410) 966-1861
For questions about certificates of coverage, the SSA can be reached at certificate@ssa.gov.
Processing Time
Allow 90 business days before following up. That’s roughly four calendar months, so start the request well before departure. Waiting until the last minute is one of the most common mistakes employers make with this process. Once approved, the SSA mails the certificate to the U.S. address on the application.
What to Do With the Certificate
If you’re an employee, your employer should keep the certificate on file. If the IRS ever questions why the company isn’t withholding and paying FICA taxes on your earnings, the certificate is the proof of exemption. The SSA sends duplicate copies to the requesting employer, and it’s the employer’s job to provide a copy to the foreign tax authorities if they ask.
If you’re self-employed, attach a photocopy of the certificate to your U.S. income tax return each year you claim the exemption from self-employment taxes. The certificate documents which country’s system you owe contributions to.