Media type · Coverage and contributions
Social security agreement
A bilateral agreement that coordinates social security coverage and contributions.
Key facts
| Coordinates | Coverage and contributions |
|---|---|
| Prevents | Paying into two systems |
| Supports | Benefit entitlement via totalisation |
| Evidence | Certificate of coverage |
| Separate from | Income tax treaties |
Why it is not a tax treaty
Tax treaties deal with income and capital taxes. Social security agreements deal with insurance coverage, contribution liability and benefit entitlement, and they are administered by different authorities.
A worker posted abroad can be covered by the home system under an agreement while remaining outside its tax residence rules, so the two questions must be checked separately.
Frequently asked questions
Can a worker be covered by two social security systems?
An agreement usually prevents dual coverage by assigning one system, at least for a limited posting period.
What document proves coverage?
A certificate of coverage issued by the competent institution, which is usually presented to the employer or authority in the other country.