If you are among the growing number of Americans who spend part of their career working outside the United States, both the U.S. and a foreign social security system cover your work. You would normally have to pay social security taxes to both countries for the same work. However, the U.S. has agreements with several countries that remove this dual coverage, so you pay taxes to only one country.
International agreements help people who have worked in both the U.S. and another country, but who have not worked long enough in a single country to be eligible for its Social Security benefits.
Under the agreement, we can count your work credits in the other country if this helps you become eligible for U.S. benefits. If you already have enough credits under the U.S. Social Security system to become eligible for a benefit, we will not count your credits in the other country.
If we need to count your foreign work credits, you will receive a partial U.S. benefit based on how long you worked under U.S. Social Security.
Although we may count your work credits in the other country, those credits are not transferred from that country to the U.S. They remain on your record in the other country. It is therefore possible for you to become eligible for a separate benefit payment from each country.
For more information about these agreements, visit International Agreements.