Find out with which countries outside the European Economic Area (EEA) the UK is entitled to the Agreement on National Insurance and Benefit Entitlements. There is a list of countries with which the UK has social security agreements on GOV.UK. You can contact the International Pension Centre for further information about the position when you go to such a country. This publication is published under www.gov.uk/government/publications/reciprocal-agreements/reciprocal-agreements under these agreements, double coverage and double contributions for the same work. As a general rule, under these agreements, you are only subject to social security tax in the country where you work. However, if you are temporarily sent to work in a foreign country and, in addition, your salary would be subject to Social Security, both in the United States and in that country, you can generally only remain covered by U.S. Social Security. If you have any questions about international social security conventions, call the Social Security Administration`s Office of International Programs at 410-965-3322 or 410-965-7306. However, please do not call these numbers if you wish to inquire about an individual entitlement to benefits. They must take into account the terms of the corresponding agreement when determining the rules in force – the relevant agreement is the agreement between the UK and the country to which the worker has previously paid contributions (although the position of three or more countries may be more complex). Aggregation agreements only concern self-employed persons and persons posted to another country by their employer. So, if you are a U.S. citizen who works for a U.S.
employer in a foreign country, this is your case. If you work for a foreign subsidiary of the U.S. company, you pay Social Security tax abroad, but the credits earned there would be deducted from benefits in both countries. The tabination agreement sets out what happens in such a case. For the self-employed, the aggregation agreement would tell them which country should pay the tax. The tax treaties cover income tax, while the aggregation agreement covers social security. In the future, this Agreement may be amended by supplementary agreements considered to form an integral part of this Agreement from their entry into force. 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 consideration 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 the social security taxes of a foreign country. . . .