To qualify for US or Dutch benefits under the agreement, follow the instructions in the “Entitlement to benefits” section. In the future, this Agreement may be amended by supplementary agreements considered to form an integral part of this Agreement from their entry into force. These amendments may take effect retroactively if they so provide. Note As shown in the table, a U.S. worker employed in the Netherlands can only be covered by U.S. Social Security if he or she works for a U.S. employer. A U.S. employer includes a company organized in accordance with the laws of the United States or another state, a partnership if at least two-thirds of its partners are established in the United States, a person established in the United States, or a trust if all directors are established in the United States. The term also includes a foreign subsidiary of a U.S.
employer, where the U.S. employer has entered into an agreement with the Internal Revenue Service (IRS) pursuant to Section 3121(l) of the Internal Revenue Code for the payment of social security taxes for U.S. citizens and residents employed by the subsidiary. The agreement includes Social Security taxes (including the Medicare portion in the United States) and Social Security benefits for old age, disability, and survivors` pensions. It does not cover U.S. Medicare or security pension supplement benefits. A list of countries with which the United States currently has tabled agreements and copies of these agreements can be obtained under U.S. International Social Security Agreements. A separate agreement, called a totalization agreement, helps U.S.
expats in the Netherlands not pay Social Security taxes to the U.S. and Dutch governments. Expatriate contributions that are paid in the Netherlands abroad can be credited to both systems. The country they pay will depend on how long they live in the Netherlands. Section 233 of the Social Security Act as amended [42 U.S.C. 433] authorizes us to collect this information. We use the information you have provided to determine whether your current work should only be covered by the U.S. Social Security system, pursuant to a tabling agreement. The information you provide in this form is optional. However, failure to provide some or all of the requested information may prevent us from making an accurate and timely decision on your application for a cover certificate.
Without the certificate, current work can continue to be subject to coverage and taxation, both in U.S. and foreign social security systems. We rarely use the information you provide in this form for purposes other than for the reasons mentioned above….