Social Security Totalization Agreements: Which Countries Are Covered?

A totalization agreement is a treaty between the United States and another country that prevents workers from paying Social Security taxes to both countries at the same time. The US has totalization agreements with more than 30 countries, including Australia, Canada, France, Germany, Japan, South Korea, the UK, and most of Western Europe. If you live and work in a covered country and are paying into that country's social insurance system, you can generally avoid US self-employment tax on the same income. To claim the exemption, you typically need a certificate of coverage from the foreign country's social security authority. Without an agreement — such as if you work in the UAE, Singapore, or most of Southeast Asia — US self-employment tax still applies on top of any local social taxes.