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Totalization Agreements for Self Employed Expats

The U.S. has Totalization Agreements with many countries to coordinate Social Security systems and avoid dual taxation. These agreements are especially important for self-employed individuals, who may still owe U.S. Social Security tax if working in a country without such an agreement, even if their income is excluded from U.S. income tax.

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Some Information That Self-Employed Expats Living Abroad Need to Consider:

The United States has entered into numerous bilateral Social Security agreements with foreign countries. These agreements commonly referred to as “Totalization Agreements,” coordinate the U.S. Social Security program with the comparable programs of those countries that are party to such agreements. Totalization agreements are designed to eliminate dual Social Security taxation when a worker from one country works in another country and is required to pay Social Security taxes to both countries on the same earnings. The foregoing has particular relevance to self-employed individuals who, as a result of the foreign earned income exclusion, are immune from income tax, yet may liable for social security tax in situations where the country they are working in is not a party to a Totalization agreement with the United States.

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Following is a list of countries that the United States has entered into Totalization Agreements (Social Security agreements) with.

CountryEntry into Force
ItalyNovember 1, 1978
GermanyDecember 1, 1979
SwitzerlandNovember 1, 1980
BelgiumJuly 1, 1984
NorwayJuly 1, 1984
CanadaAugust 1, 1984
United KingdomJanuary 1, 1985
SwedenJanuary 1, 1987
SpainApril 1, 1988
FranceJuly 1, 1988
PortugalAugust 1, 1989
NetherlandsNovember 1, 1990
AustriaNovember 1, 1991
FinlandNovember 1, 1992
IrelandSeptember 1, 1993
LuxembourgNovember 1, 1993
GreeceSeptember 1, 1994
South KoreaApril 1, 2001
ChileDecember 1, 2001
AustraliaOctober 1, 2002
JapanOctober 1, 2005
DenmarkOctober 1, 2008
Czech RepublicJanuary 1, 2009
PolandMarch 1, 2009

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