Totalization Agreement Hong Kong

You can also write to this address if you wish to propose the negotiation of new agreements with certain countries. In drawing up its bargaining plans, the SSA attaches great importance to the interests of workers and employers who will be affected by possible agreements. The United States has agreements with several countries, called tabination agreements, to avoid double taxation of income with respect to social security taxes. These agreements should be taken into account when it is established whether a foreigner is subject to U.S. Social Security/Medicare tax or whether a U.S. citizen or resident alien is subject to a foreign country`s social security taxes. The self-employed rule in U.S. agreements generally applies to employees whose operations in the host country are expected to last 5 years or less.