Aggregation agreements, also known as bilateral agreements, eliminate dual social security (a situation that occurs when a person from one country works in another country and is required to pay social security taxes to both countries with equal income). Any aggregation agreement contains rules to allocate a worker`s coverage to the country where the worker has a greater economic connection. Generally speaking, the agreements ensure that the worker pays social security taxes to only one country, provided that the worker and the employer comply with the procedural requirements laid down in the agreement in order to obtain an exemption from the social security taxes of the other country. (Note: only students are covered by the agreement with Vietnam). In addition to improving social security coverage for working workers, international social security agreements help to ensure continuity of benefit protection for individuals who have obtained social security credits under the United States and other countries` systems. In order for a worker, employer or self-employed person to contribute only to the Pension Canada plan and to be exempt from the donation to the retirement plan of the other country, the worker, employer or self-employed person must have a certificate of coverage from the Canada Revenue Agency. A certificate of coverage is used to inform the other country that the worker is covered by the Pension Canada plan. The host country is a country other than Canada where the worker has been posted or where the self-employed worker provides services. This document contains information on social security agreements between Canada and other countries. It describes the conditions that employment outside Canada must meet in order to be eligible to retire under the Canada Pension Plan (CPP) if there is a social security agreement. It is also explained how to apply for a certificate of coverage. Only covered by the United States.
If wages paid in another country are subject only to U.S. Social Security tax and are exempt from foreign Social Security tax, the employer should receive a certificate of coverage from the Social Security Administration`s Office of International Programs. Legal references in social security conventions for Canada refer to the Age Security Act and the Canada Pension Plan. 12 In the meantime, the United States had also concluded an agreement with West Germany, which was also pending until the adoption of the 1977 amendments. .