No, under a Totalization Agreement, dual coverage and dual taxes for the same work are eliminated so taxes are paid to only one country. If foreign pay is subject only to U.S. social security tax and is exempt from foreign social security tax, an employer should get a certificate of compliance from the Office of International Programs of the Social Security Administration. Conversely, if the taxpayer’s salary is exempt from U.S. social security, the employer should get a statement from the authorized official or agency of the foreign country verifying that the taxpayer’s pay is subject to social security coverage in that country. Only wages paid on or after the effective date of the totalization agreement can be exempt from U.S. social security tax.
Currently, the United States has entered into totalization agreements with: Australia, Austria, Belgium, Canada, Czech Republic, Chile, Denmark, Finland, France, Germany, Greece, Ireland, Italy, Japan, Luxemburg, Netherlands, Norway, Poland, Portugal, South Korea, Spain, Sweden, Switzerland, and the United Kingdom.
