If you would like more information about the U.S. Social Security Totalization Program, including details of some existing agreements, you should write: On June 29, 2004, the U.S.-Mexico agreement was signed. The agreement must be submitted to the U.S. Congress and the Mexican Senate for consideration, so the agreement is not currently in effect (December 2014). Not yet in force. They have not ratified the agreement signed The validity, rights and obligations of all labour relations held in Argentina are governed by Argentine law, regardless of where the employment contract was executed or the nationality of the parties. This general rule is called lex loci executionis or the territorial principle. © 2020 KPMG, a partnership founded under Argentine law and a member company of the KPMG network of independent member companies affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. The agreement with Italy is a departure from other US agreements because it does not regulate the people cashed in.
As in other agreements, the basic criterion of coverage is the territorial rule. However, the coverage of foreign workers is mainly based on the nationality of the worker. If an employed or self-employed U.S. citizen in Italy would be covered by U.S. Social Security without the agreement, he will remain covered by the U.S. program and exempt from Italian coverage and contributions. You can also write to this address if you want to propose negotiating new agreements with certain countries. In developing its negotiating plans, the SSA attaches considerable importance to the interests of workers and employers who will be affected by potential agreements. This period is subject to the international agreement in question. For example, it could be 12 months under the Mercosur agreement or 24 months under the agreement between Spain and Argentina.
The agreements also have a positive effect on the profitability and competitive position of companies operating abroad by reducing their business costs abroad. Companies with staff stationed abroad are encouraged to use these agreements to reduce their tax burden. Applications should include the name and address of the employer in the United States and the other country, the full name, place and date of birth of the worker, nationality, U.S. and foreign Social Security numbers, location and date of employment, and the start and end date of the assignment abroad. (If the employee works for a foreign subsidiary of the U.S. company, the application should also indicate whether U.S. Social Security Insurance has been agreed upon for employees of the related company pursuant to Section 3121 (l) of the internal income code.) Self-employed workers should indicate their country of residence and the nature of their self-employment. When applying for certificates under the agreements with France and Japan, the employer (or non-employee) must also indicate whether the worker and accompanying family members are covered by health insurance.