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US Totalization Agreements

The US has Totalization Agreements with numerous countries.

Related to employment, the purpose of these agreements is to eliminate dual social security coverage in employment situations where an employee from one country works in another country and is subject to social taxes in both countries on the same income, with the intention that the employee pays social tax in the jurisdiction where the worker has the greater economic attachment.

Under the agreements, the employee generally pays social security taxes to only one country as long as an exemption is obtained from the second country's social taxes.

If an employee is temporarily transferred to work for the same employer in another country, the employee remains covered only by the country from which the employee had been sent. This is known as the 'Detached Worker' Rule. Generally, there