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Totalization Agreement with Norway |
(Based on SSA Publication #05-10195, ICN 480205)
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OMB Approval Number: 0960-0554 |
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Table of contents |
Part I -- Introduction
Part II -- Coverage and Social Security taxes
Part III -- Certificate of coverage
Part IV -- Monthly benefits
Part V -- A Norwegian "supplementary" pension may affect your U.S. benefitPart VI -- What you need to know about MedicarePart VII -- Claims for benefits
Part VIII -- For more information |
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Part I -- Introduction |
An agreement effective July 1, 1984, between the United States and Norway improves Social Security protection for people who work or have worked in both countries. It helps many people who, without the agreement, would not be eligible for monthly retirement, disability or survivors benefits under the Social Security system of one or both countries. It also helps people who would otherwise have to pay Social Security taxes to both countries on the same earnings. The agreement covers Social Security taxes (including the U.S. Medicare portion) and Social Security retirement, disability and survivors insurance benefits. It does not cover benefits under the U.S. Medicare program or the Supplemental Security Income program. This document covers highlights of the agreement and explains how it may help you while you work and when you apply for benefits.
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The agreement may help you, your family and your employer |
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Part II -- Coverage and Social Security taxes |
Before the agreement, employees, employers and self-employed people could, under certain circumstances, be required to pay Social Security taxes to both the United States and Norway for the same work. Under the agreement, if you work as an employee in the United States, you normally will be covered by the United States, and you and your employer will pay Social Security taxes only to the United States. If you work as an employee in Norway, you normally will be covered by Norway, and you and your employer pay Social Security taxes only to Norway. On the other hand, if your employer sends you from one country to work for that employer or an affiliate in the other country for five years or less, you will continue to be covered by your home country and you will be exempt from coverage in the other country. For example, if a U.S. company sends an employee to work for that employer or an affiliate in Norway for no more than five years, the employer and the employee will continue to pay only U.S. Social Security taxes and will not have to pay in Norway. If you are self-employed and reside in the United States or Norway, you generally will be covered and taxed only by the country where you reside. Special coverage rules apply to persons working on the Norwegian Continental Shelf (oil exploration activities, for example). Write to either address in Part III.A and for specific information. NOTE: In addition to retirement, survivors
and disability benefits, Norwegian Social Security taxes cover several
other programs including unemployment and work accident insurance and
certain benefits for unwed mothers. As a result, workers exempted from
Norwegian Social Security coverage by the agreement pay no Social Security
taxes for these programs and generally cannot receive benefits from them.
If the agreement exempts you from Norwegian coverage, you and your employer
may wish to arrange for alternative benefit protection.
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Summary of agreement rules |
The following table shows whether your work is covered under the U.S. or Norwegian Social Security system. If you are covered under U.S. Social Security, you and your employer (if you are an employee) must pay U.S. Social Security taxes. If you are covered under the Norwegian system, you and your employer (if you are an employee) must pay Norwegian Social Security taxes. Part III explains how to get a form from the country where you are covered that will prove you are exempt in the other country.
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NOTE: As the table indicates, a U.S. worker employed in Norway can be covered by U.S. Social Security only if he or she works for a U.S. employer. A U.S. employer includes a corporation organized under the laws of the United States or any state, a partnership if at least two-thirds of the partners are U.S. residents, an individual who is a resident of the U.S. or a trust if all the trustees are U.S. residents. The term also includes a foreign affiliate of a U.S. employer if the U.S. employer has entered into an agreement with the Internal Revenue Service under section 3121(l) of the Internal Revenue Code to pay Social Security taxes for U.S. citizens and residents employed by the affiliate.
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Part III -- Certificate of coverage |
A certificate of coverage issued by one country serves as proof of exemption from Social Security taxes on the same earnings in the other country. |
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III.A. Certificates for employees |
To establish an exemption from compulsory coverage and taxes under the Norwegian system, your employer must request a certificate of coverage (form USA/N 101) from the U.S. at this address: Social Security Administration The request may be sent by FAX, if preferred, to (410) 966-1861. Please note this FAX number should only be used for requesting certificates of coverage. No special form is required to request a certificate, but, the request must be in writing and provide the following information:
In addition, your employer must indicate if you remain an employee of the U.S. company while working in Norway or if you become an employee of the U.S. company’s affiliate in Norway. If you become an employee of an affiliate, your employer must indicate if the U.S. company has an agreement with the Internal Revenue Service under section 3121(l) of the Internal Revenue Code to pay U.S. Social Security taxes for U.S. citizens and residents employed by the affiliate and, if yes, the effective date of the agreement. Your employer can also request a certificate of U.S. coverage for you over the Internet using a special online request form available at www.socialsecurity.gov/coc. Only an employer can use the online form to request a certificate of coverage. A self-employed person must submit a request by mail or fax. To establish your exemption from coverage under the U.S. Social Security system, your employer in Norway must request a certificate of coverage (form N/USA 2) from Norway at this address:
The same information required for a certificate of coverage from the
United States is needed to get a certificate from Norway except that you
must show your Norwegian social insurance number rather than your U.S.
Social Security number. |
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III.B. Certificates for self-employed people |
If you are self-employed and would normally have to pay Social Security taxes to both the U.S. and Norwegian systems, you can establish your exemption from one of the taxes by writing to:
Be sure to provide the following information in your letter:
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III.C. Effective date of coverage exemption |
The certificate of coverage you receive from one country will show the effective date of your exemption from paying Social Security taxes in the other country. Generally, this will be the date you began working in the other country. Certificates of coverage issued by Norway should be retained by the employer in the United States in case of an audit by the IRS. No copies should be sent to IRS unless specifically requested by IRS. However, a self-employed person must attach a photocopy of the certificate to his or her tax return each year as proof of the U.S. exemption. Copies of certificates of coverage issued by the United States will be provided for both the employee and the employer. It will be their responsibility to present the certificate to the Norwegian authorities when requested to do so. To avoid any difficulties, your employer (or you, if you are self-employed) should request a certificate as early as possible, preferably before your work in the other country begins. If you or your employer request a certificate of coverage, you should read the Privacy Act and Paperwork Reduction Act Statements below.
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Part IV -- Monthly benefits |
The following table shows the various types of Social Security benefits payable under the U.S. and Norwegian Social Security systems and briefly describes the eligibility requirements that normally apply for each type of benefit. If you do not meet the normal requirements for these benefits, the agreement may help you to qualify (see Part IV.A below). We should point out that Norway pays benefits through a two-tier program: the first tier pays a basic pension based on residence; and the second tier pays an earnings-related supplementary pension. If you have not lived or worked in Norway long enough to qualify for benefits under one or both of these programs, U.S. Social Security credits may help you become entitled. This table is only a general guide. You can get more specific information about U.S. benefits here on our web site or at any U.S. Social Security office or by calling our toll-free number at 1-800-772-1213. You can get more detailed information about the Norwegian system by writing to the Norwegian address in Part III.A or by visiting the Norwegian Social Security system web site at www.ffu.trygdeetaten.no/. Under U.S. Social Security, you may earn up to four credits each year depending on the amount of your covered earnings. For example, in 2006, you get one credit for each $970 of your covered annual earnings up to a maximum of four credits for the year. Under the Norwegian system, credits are measured in years known as “pension point years.” To simplify the information in the table, U.S. requirements are also shown in years of credits.
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Monthly benefits and eligibility requirements |
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IV.A. How benefits can be paid |
If you have Social Security credits in both the United States and Norway, you may be eligible for benefits from one or both countries. If you meet all the basic requirements under one country’s system, you will get a regular benefit from that country. If you do not meet the basic requirements, the agreement may help you qualify for a benefit as explained below.
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IV.A.1. Benefits from the U.S. |
If you do not have enough work credits under the U.S. system to qualify for regular benefits, you may be able to qualify for a partial benefit from the United States based on both U.S. and Norwegian credits. However, to be eligible to have your Norwegian credits counted, you must have earned at least six credits (generally one and one-half years of work) under the U.S. system. If you already have enough credits under the U.S. system to qualify for a benefit, the United States cannot count your Norwegian credits.
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IV.A.2. Benefits from Norway |
Norway provides retirement, disability and survivors benefits through two separate programs.
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IV.B. How credits get counted |
You do not have to do anything to have your credits in one country counted by the other country. If we need to count your credits under the Norwegian system to help you qualify for a U.S. benefit, we will get a copy of your Norwegian record directly from Norway when you apply for benefits. If Norway needs to count your U.S. credits to help you qualify for a Norwegian benefit, they will get a copy of your U.S. record directly from the Social Security Administration when you apply for the Norwegian benefit. Although each country may count your credits in the other country, your credits are not actually transferred from one country to the other. They remain on your record in the country where you earned them and also can be used to qualify for benefits there.
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IV.C. Computation of U.S. benefit under the agreement |
When a U.S. benefit becomes payable as a result of counting both U.S. and Norwegian Social Security credits, an initial benefit is determined based on your U.S. earnings as if your entire career had been completed under the U.S. system. This initial benefit is then reduced to reflect the fact that Norwegian credits helped to make the benefit payable. The amount of the reduction will depend on the number of U.S. credits: the more U.S. credits, the smaller the reduction; and the fewer U.S. credits, the larger the reduction.
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Part V -- A Norwegian "supplementary" pension may affect your U.S. benefit |
If you qualify for Social Security benefits from the United States based only on U.S. credits and a “supplementary” pension from Norway, the amount of your U.S. benefit may be reduced. This is a result of a provision in U.S. law which can affect the way your benefit is figured if you also receive a pension based on work that was not covered by U.S. Social Security. Receipt of a Norwegian “basic” pension, which is based on residence in Norway, will not affect the way your U.S. benefit is figured. For more information, call our toll-free number, 1-800-772-1213, and ask for the publication, Windfall Elimination Provision (Publication #05-10045). If you are outside the United States, you may write to us at the address in Part VIII. |
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Part VI -- What you need to know about Medicare |
Medicare is the U.S. national health insurance system for people age 65 or older or who are disabled. Medicare has two parts: hospital insurance (also called "Part A" Medicare) and medical insurance (called "Part B" Medicare). You are eligible for free hospital insurance at age 65 if you have worked long enough under U.S. Social Security to qualify for a retirement benefit. People born in 1929 or later need 40 credits (about 10 years of covered work) to qualify for retirement benefits. Although the agreement between the United States and Norway allows the Social Security Administration to count your Norwegian credits to help you qualify for U.S. retirement, disability or survivor benefits, the agreement does not cover Medicare benefits. As a result, we cannot count your credits in Norway to establish entitlement to free Medicare hospital insurance. For more information about Medicare, call our toll-free number, 1-800-772-1213, and ask for the publication, Medicare (Publication #05-10043) or visit Medicare’s website at www.medicare.gov.
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Part VII --Claims for benefits |
If you live in the United States and wish to apply for U.S. or Norwegian benefits:
You can apply for Norwegian benefits at any U.S. Social Security office by completing an application form SSA-2490. If you live in Norway and wish to apply for U.S. or Norwegian benefits,
contact:
You can apply with one country and ask to have your application
considered as a claim for benefits from the other country. Information
from your application will then be sent to the other country. Each country
will process the claim under its own laws—counting credits from
the other country when appropriate—and notify you of its decision.
If you have not applied for benefits before, you may need to provide certain information and documents when you apply. These include the worker’s U.S. and Norwegian Social Security numbers, proof of age for all claimants, evidence of the worker’s U.S. earnings in the past 24 months and information about the worker’s coverage under the Norwegian system. You may wish to call the Social Security office before you go there to see if any other information is needed.
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VII.A. Payment of benefits |
Each country pays its own benefit. U.S. payments are made by the U.S. Department of Treasury each month and cover benefits for the preceding month. Payments under the Norwegian system are made monthly, in advance, through the Norwegian Postal System.
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VII.B Absence from U.S. territory |
Normally, persons who are not U.S. citizens may receive U.S. Social Security benefits while outside the U.S. only if they meet certain requirements. Under the agreement, however, you may receive benefits as long as you reside in Norway regardless of your nationality. If you are not a U.S. or Norwegian citizen and live in another country, you may not be able to receive benefits. The restrictions on U.S. benefits are explained in the publication, "Social Security—Your Payments While You Are Outside The United States" (Publication #05-10137).
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VII.C Appeals |
If you disagree with the decision made on your claim for benefits under the agreement, contact any U.S. or Norwegian Social Security office. The people there can tell you what you need to do to appeal the decision. The Norwegian Social Security authorities will review your appeal if
it affects your rights under the Norwegian system, while U.S. Social Security
authorities will review your appeal if it affects your rights under the
U.S. system. Since each country’s decisions are made independently
of the other, a decision by one country on a particular issue may not
always conform with the decision made by the other country on the same
issue. |
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Part VIII -- For more information |
To file a claim for U.S. or Norwegian benefits under the agreement, follow the instructions in Part VII. To find out more about U.S. Social Security benefits or for information about a claim for benefits, contact any U.S. Social Security office. If you live outside the United States, write to:
For more information about Norway’s Social Security programs, visit any Social Security office in Norway. If you don’t live in Norway, write to:
If you do not wish to file a claim for benefits, but would like more information about the agreement, write to:
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Last reviewed or modified Monday May 04, 2009 |