Self-employed workers who, in the absence of the agreement, would have to pay social security contributions to both countries are subject to special rules (see table below). If you have made your most recent German contribution to a regional pension fund (formerly the National Insurance Fund – LVA), the regional pension fund is responsible for the Member State or the contracting country: very small pensions are an exception to this rule. In these cases, European law and certain agreements allow the assumption of insurance periods in other countries if this means a minimum number of months of insurance (for example, less. B of one year) is not reached. In addition to eligibility periods for various German pensions, a number of other conditions must be met in order to be eligible; For example, mandatory pension insurance contributions must have been paid for work or an activity subject to compulsory insurance during certain periods prior to the start of the pension payment. Here too, the calculation can take into account the respective periods in a Member State or contracting country. With which countries has Germany signed social security agreements? In addition, your employer must indicate whether you remain an employee of the U.S. company during your activity in Germany or if you will become employees of the U.S. company`s subsidiary in Germany. If you become a related company, your employer must indicate whether the U.S. company has entered into an agreement with the Internal Revenue Service pursuant to Section 3121 (l) of the Internal Revenue Code to pay U.S. Social Security taxes for U.S.
citizens and residents employed by the subsidiary and, if so, the effective date of the agreement. On 31 January 2020, the United Kingdom of Great Britain and Northern Ireland (United Kingdom) left the European Union (EU). Nevertheless, the United Kingdom continues to apply to European law for the time being. This is reflected in the eu-EU-UK withdrawal agreement, which came into force on 1 February 2020. A list of countries with which the United States currently has totalization agreements and copies of these agreements can be accessed under U.S. international social security agreements. If you are entitled to social security benefits from the United States and Germany and do not need the agreement to receive one of the two benefits, the amount of your benefit in the United States may be reduced. This is the result of a provision of U.S. law that can influence how your benefit is determined if you also receive a work-based pension that was not covered by U.S. Social Security.
For more information, visit the Windfall Elimination Commission (publication 05-10045). If you are outside the United States, you can write to us in the “More Information” section. The table below presents the different types of social security benefits that are paid under social security schemes in the United States and Germany and briefly outlines the eligibility requirements of individual schemes. If you do not qualify for these benefits, the agreement can help you qualify (see “How Benefits Can Be Paid” below). The delegation agreement stipulates that workers who are temporarily sent by their company to work in another contracting country must not pay double contributions to pension insurance and unemployment benefit (double insurance). Other provisions are not included in the agreement. B the acquisition of the right to a pension or to pay pensions. An agreement between the United States and Germany, which came into force on December 1, 1979, improves the protection of social security for people who work or have worked in both countries.