A Certificate of Coverage proves which country’s Social Security system you pay into when working abroad. It helps US expats avoid making double Social Security contributions under totalization agreements, also known as Social Security agreements.
Here’s an overview of what we’ll cover—click any section to jump ahead.
- What Is a Certificate of Coverage?
- Why a Certificate of Coverage Matters
- Countries Covered by Totalization Agreements
- Who Needs a Certificate of Coverage?
- How to Apply for a Certificate of Coverage
- What to Do After You Receive It
- Additional Tip
- Related Resources
- Frequently Asked Questions
What Is a Certificate of Coverage?
A Certificate of Coverage is an official document showing that you’re contributing to one country’s Social Security system, which exempts you from contributing to another.
- If you pay into US Social Security, the Social Security Administration (SSA) issues the certificate.
- If you pay into a foreign Social Security system, that country’s authority issues it.
The purpose is to prevent double Social Security contributions for the same work.
Without a certificate, you could be required to pay into two systems at once—often at a high cost.
Why a Certificate of Coverage Matters
A certificate of coverage helps you:
- Avoid making double Social Security contributions to the US and locally
- Stay compliant with local and US rules
- Protect your future retirement and disability benefits
This is especially important for expats working in countries with high Social Security contribution rates.
Countries Covered by Totalization Agreements
Certificates of coverage are only available if the US has a totalization agreement with the country where you work.
As of 2025, the US has agreements with 30+ countries, including:
- Canada
- United Kingdom
- Germany
- France
- Japan
- Australia
- South Korea
If there is no agreement, you may be required to pay into both systems.
👉 For the full list of countries see the official SSA totalization agreement list.
Who Needs a Certificate of Coverage?
A certificate is especially useful in the following situations:
- Cross-border remote work
If you live abroad but work remotely for a US employer, you could be liable for US and local Social Security taxes. A certificate can prove which system applies.
- Temporary assignment abroad
If your US employer sends you abroad (usually for under 5 years), a certificate allows you to stay under the US system rather than the host country’s.
- Self-employed expats
Self-employed US citizens may otherwise owe:
- US self-employment tax (15.3%), and
- Foreign Social Security taxes
A certificate allows you to contribute to only one system.
- Long-term retirement planning
If you’ve worked in multiple countries, totalization agreements allow you to combine work credits so you don’t lose access to retirement or disability benefits.
How to Apply for a Certificate of Coverage
Steps
- Identify which Social Security system applies to your work.
- Apply through the correct authority:
- Employees: Your employer usually applies through the SSA’s Office of Earnings and International Operations (OEIO).
- Self-employed: You apply directly to your local government authority, which is typically done when registering as a self-employed individual.
- Provide basic details:
- Your name and Social Security number
- Employer or self-employment information
- Country where you work
It’s best to apply before starting work abroad to allow time for processing.
What to Do After You Receive It
Once issued:
- Keep a copy for your records
- Share it with your foreign employer or local authorities
- Use it as proof of exemption from local Social Security taxes
If you:
- Change jobs
- Extend your assignment
- Move to a different country
You may need to apply for a new certificate.
Additional Tip
A certificate of coverage does not replace your US tax filing obligations. US citizens must still file federal tax returns if they meet income thresholds.
Related Resources
Certificate of Coverage — US Social Security Administration
Certificate of Coverage for US Expats
Totalization Agreements for US Expat Taxes
Frequently Asked Questions
What is a certificate of coverage?
It’s a document proving you pay into one country’s Social Security system, exempting you from another under a totalization agreement.
Why do expats need a certificate of coverage?
It prevents double Social Security taxation and ensures contributions count toward future benefits.
How do totalization agreements work?
They are treaties that prevent double Social Security contributions and allow combining work credits from multiple countries for retirement and disability benefits.
Who issues the certificate?
The SSA issues it if you pay into the US system. Foreign authorities issue it if you pay into their system.
Do all countries have totalization agreements with the US?
No. There are approximately 30 countries that have totalization agreements with the US. Only countries with an agreement offer certificates of coverage.
Can self-employed expats get a certificate of coverage?
Yes, if they work in a country that has a totalization agreement with the US.
Do I still need to file US taxes?
Yes. A certificate affects Social Security taxes, not income taxes.