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Totalization Agreement with France

SSA Publication No. 05-10187, January 2006, ICN 480193 [OMB Approval

Number: 0960-0554 Expires 10/31/2013]

Contents

Introduction

Coverage and Social Security taxes

Certificate of coverage

Monthly benefits

A French pension may affect your U.S. benefit

What you need to know about Medicare

Claims for benefits

For more information

Introduction

An agreement, effective July 1, 1988, between the United States and

France 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 retirement, disability and survivors insurance

benefits. It does not cover benefits under the U.S. Medicare program

or the Supplemental Security Income (SSI) program.

This document covers highlights of the agreement and explains how

it may help you while you work and when you apply for benefits.

The Agreement May Help You, Your Family And Your Employer

While you work––If your work is covered by both the U.S. and

French Social Security systems, you (and your employer, if you

are employed) would normally have to pay Social Security taxes

to both countries for the same work. The agreement eliminates

this double coverage, so that taxes are paid to only one system

(see the section on "Coverage And Social Security Taxes"

section).

When you apply for benefits––You may have some Social

Security credits in both the U.S. and France but not have

enough to be eligible for benefits in one country or the other.

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The agreement makes it easier to qualify for benefits by letting

you add together your Social Security credits in both countries.

For more details, see the section on "Monthly Benefits".

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Coverage And

Social Security

Taxes

Before the agreement, employees, employers and self-employed

persons could, under certain circumstances, be required to pay

Social Security taxes to both the United States and France 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 France, you normally will be

covered by France, and you and your employer pay Social Security

taxes only to France.

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 France 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 France.

Special rules apply to self-employed persons who, without the

agreement, would have to pay Social Security taxes to both countries

(see the table below).

Summary of Agreement Rules

The following table shows whether your work is covered under the

U.S. or French 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

French system, you and your employer (if you are an employee)

must pay French Social Security taxes. "Certificate Of Coverage"

section explains how to get a form from the country where you are

covered that will prove you are exempt in the other country.

Your Work Status Coverage And

Taxes

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You are working in France:

For a U.S. employer who:

Sent you to work

in France for five

years or less

U.S.

Sent you to work

in France for

more than five

years

France

Hired you in

France

For a non-U.S.

employer

France

For the U.S. government and you are a:

U.S. national U.S. (either

Social Security

or federal

retirement

program

French national

France

You are working in the U.S.:

For an employer in France who:

NOTE: As the table indicates, a U.S. worker employed in France can

be covered by U.S. Social Security only if he or she works for a U.S.

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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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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.

Certificates For Employees

To establish an exemption from compulsory coverage and taxes

under the French system, your employer must request a certificate of

coverage (form SE 404-2) from the U.S. at this address:

Social Security Administration

Office of International Programs

P.O. Box 17741

Baltimore, Maryland 21235-7741

U.S.A.

If preferred, the request may be sent by FAX to (410) 966-1861.

Please note this FAX number should only be used to request

certificates of coverage.

No special form is required to request a certificate, but, the request

must be in writing and provide the following information:

Full name of worker (including maiden name);

Date and place of birth;

Citizenship;

Country of worker's permanent residence;

U.S. Social Security number;

Date of hire;

Country of hire;

Name and address of the employer in the U.S. and

France;

Date of transfer and anticipated date of return; and

A statement, signed by your employer, certifying that you,

and any family members who live with you in France, are

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covered by an employer-sponsored or other private health

insurance plan while in France (see NOTE below).

In addition, your employer must indicate if you remain an employee

of the U.S. company while working in France or if you become an

employee of the U.S. company's affiliate in France. 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.

NOTE: In addition to retirement, survivors and disability benefits,

French Social Security taxes cover several other benefit programs

including France’s national health insurance program. As a result, a

worker exempted from paying French Social Security taxes by the

agreement cannot receive free health care services or other benefits

under the French health insurance system. If you meet all of the other

requirements for exemption from French Social Security taxes while

working in France, you or your employer must arrange for private

health insurance before the exemption may apply.

To establish your exemption from coverage under the U.S. Social

Security system, your employer in France must request a certificate

of coverage (either form SE-404-1 or SE-404-2) from the local French

agency for sickness insurance that collects your Social Security taxes

in France.

The same information required for a certificate of coverage from the

United States is needed to get a certificate from France except that:

You must show your French Social Security number rather than

your U.S. Social Security number; and

Your employer doesn’t need to certify that you and your family

are covered by private health insurance.

Certificates For Self-Employed Persons

If you are self-employed and would normally have to pay Social

Security taxes to both the U.S. and French systems, you can

establish your exemption from one of the taxes by writing to:

If you will be covered by the United States (see table above),

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the U.S. Social Security Administration at the address in

"Certificates For Employees" section; or

If you will be covered by France (see table above), the local

French agency that collects your French Social Security taxes.

Be sure to provide the following information in your letter:

Full name (including maiden name);

Date and place of birth;

Citizenship;

Country of permanent residence;

U.S. and/or French Social Security number;

Nature of self-employment activity;

Nates the activity was or will be performed;

Name and address of your trade or business in both countries;

and

If you are requesting a certificate from the United States, a

statement certifying that you, and any family members who live

with you in France, are covered by a private health insurance

plan while in France (see NOTE above).

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 France should be retained by the

employer in the United States in case of an audit by the Internal

Revenue Service (IRS). No copies should be sent to IRS unless

specifically requested by IRS. However, a self-employed individual

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 employer. It will be their

responsibility to present the certificate to the French 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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If You Submit Information or Answer Questions To

Request A Certificate Of Coverage

Privacy Act and Paperwork Reduction Act Statements

Privacy Act

The Privacy Act requires us to notify you that we are

authorized to collect this information by section 233 of the

Social Security Act. While it is not mandatory for you to furnish

the information to the Social Security Administration (SSA), a

certificate of coverage cannot be issued unless a request has

been received. The information is needed to enable SSA to

determine if work should be covered only under the U.S.

Social Security system in accordance with an international

agreement. Without the certificate, work may be subject to

taxation under both the U.S. and the foreign Social Security

systems.

Paperwork Reduction Act Notice

This information collection meets the clearance requirements

of 44 U.S.C. section 3507, as amended by section 2 of the

Paperwork Reduction Act of 1995. You are not required to

answer these questions unless we display a valid Office of

Management and Budget (OMB) control number. We estimate

that it will take you about 30 minutes to read the instructions,

gather the necessary facts, and write down the information to

request a certificate of coverage.

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Monthly Benefits

The following table shows the various types of Social Security

benefits payable under the U.S. and French Social Security systems

and briefly describes the eligibility requirements that normally apply

for each type of benefit. If you don't meet the requirements for these

benefits, the agreement may help you to qualify (see "How Benefits

Can Be Paid" section).

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

French system by writing to the French address in "For More

Information" section or by visiting the French Social Security system’s

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web site at www.cleiss.fr/.

Under U.S. Social Security, you may earn up to four credits each

year depending on the amount of your covered earnings. The

amount needed to earn a work credit goes up slightly each year. For

more information, see How You Earn Credits (SSA Publication No.

05-10072).

Under the French system, credits are measured in calendar quarters.

To simplify the information in the table, requirements are shown in

years of credits.

Monthly Benefits and Eligibility Requirements

RETIREMENT OR OLD-AGE BENEFITS

UNITED STATES FRANCE

Worker-Full benefit

at full retirement

age, or reduced

benefit as early as

age 62.

Required work

credits range from

one and one-half to

10 years (10 years if

62 in 1991 or later).

Worker-Full

pension at age 60 if

worker has between

37½ - 40 years of

contributions;

depending on the

year of birth.

Workers with less

than 37½ - 40 years

of contributions

receive a reduced

amount. Only one

calendar quarter of

contributions is

needed to qualify

under the French

general system.

Longer periods of

contributions are

needed under

special occupational

systems.

DISABILITY BENEFITS

UNITED STATES FRANCE

Worker-Under full

retirement age can

get benefit if unable

to do any

Worker-Two types

are payable: total

disability (loss of all

working capacity)

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substantial gainful

work for at least a

year. One and

one-half to 10 years

credit

needed, depending

on age at date of

onset. Some recent

work credits also

needed unless

worker is blind.

and partial disability

(loss of two-thirds of

working capacity).

To be eligible,

worker must be

under age 60, have

been registered in

Social Security

system for at least

12 months and have

credit for at least

800 hours of work

during the four

calendar quarters

before disability

(including 200

hours during the

fourth quarter

before the

disability).

FAMILY BENEFITS TO DEPENDENTS

OF RETIRED OR DISABLED PERSONS

UNITED STATES FRANCE

Spouse-Full benefit

at full retirement

age or at any age if

caring for the

worker's entitled

child under age 16

(or disabled before

age 22). Reduced

benefit as early as

age 62 if not caring

for a child.

Spouse-No

provision. However,

a spouse’s

supplement may be

payable to an

old-age beneficiary

with a dependent

spouse.

Divorced

Spouse-Full benefit

at full retirement

age. Reduced

benefit as early as

age 62. Must be

unmarried and have

been married to

worker for at least

10 years.

Divorced

Spouse-No

provision.

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Children-If

unmarried, up to

age 18 (age 19 if in

an elementary or

secondary school

full time) or any age

if disabled before

age 22.

Children-No

provision. However,

a child’s

supplement may be

payable to an

old-age beneficiary

with a dependent

child.

SURVIVORS BENEFITS

UNITED STATES FRANCE

Widow or

widower-Full

benefit at full

retirement age or at

any age if caring for

the deceased's

entitled child under

age 16 (or disabled

before age

22). Reduced

benefit as early as

age 60 (or age 50 if

disabled) if not

caring for child.

Benefits may be

continued if

remarriage occurs

after age 60 (or age

50 if disabled).

Widow or

widower-Full

benefit at age 55 or

disabled and not

remarried. If under

age 55 and not

disabled, small

income-tested

allowance payable

for three years if

worker had been

covered during

three months before

death.

Divorced widow or

widower-Same as

widow or widower if

marriage lasted at

least 10 years.

Divorced widow or

widower-Same as

widow or widower.

Children-Same as

for children of

retired or disabled

worker.

Children-No

provision.

Lump-Sum Death

Benefit-A one-time

payment not to

exceed $255

payable on the

Lump-Sum Death

Benefit-A flat-rate

payment made one

time only. Worker

must have had

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death of an insured

worker.

some recent

coverage.

How Benefits Can Be Paid

If you have Social Security credits in both the United States and

France, 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 don't meet the

basic requirements, the agreement may help you qualify for a benefit

as explained below.

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 French credits. However, to be

eligible to have your French 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 French credits.

Benefits from France––Under French law, a worker can

qualify for an old-age pension based on as little as one

calendar quarter of contributions but the benefit amount is

reduced for workers with less than 150-160 quarters

(depending on year of birth). Under the agreement, France will

compute an old-age benefit based on French credits alone as

well as a prorated benefit based on U.S. and French credits,

and then pay whichever is greater. If you don’t have enough

work credits under the French system to qualify for regular

disability or survivors benefits, you may be able to qualify for a

partial benefit from France based on both U.S. and French

credits. However, to be eligible to have your U.S. credits

counted, you must have at least one year of coverage under

the French system.

How Credits Get Counted

You don’t 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 French system to help you qualify for a U.S. benefit, we will get a

copy of your French record directly from France when you apply for

benefits. If France needs to count your U.S. credits to help you

qualify for a French benefit, they will get a copy of your U.S. record

directly from the Social Security Administration when you apply for

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the French 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.

Computation of U.S. Benefit Under The Agreement

When a U.S. benefit becomes payable as a result of counting both

U.S. and French 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 French 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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A French Pension

May Affect Your

U.S. Benefit

If you qualify for Social Security benefits from both the United States

and France and you didn’t need the agreement to qualify for either

benefit, 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. For more information, call our

toll-free number, 1-800-772-1213, and get the publication, Windfall

Elimination Provision (Publication No. 05-10045). If you are outside

the United States, you may write to us at the address in "For More

Information" section.

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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 France

allows the Social Security Administration to count your French credits

to help you qualify for U.S. retirement, disability or survivor benefits,

the agreement doesn’t cover Medicare benefits. As a result, we

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cannot count your credits in France 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 booklet, Medicare (Publication No.

05-10043) or visit Medicare’s website at www.medicare.gov.

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Claims For

Benefits

If you live in the United States and wish to apply for U.S. or French

benefits:

Visit or write any U.S. Social Security office; or

Phone our toll-free number, 1-800-772-1213, 7 a.m. to 7 p.m.

any business day. People who are deaf or hard of hearing may

call our toll-free TTY number, 1-800-325-0778.

You can apply for French benefits at any U.S. Social Security office

by completing application form SSA-2490.

If you live in France and wish to apply for benefits, contact:

The Federal Benefits Unit at the U.S. Embassy in Paris (phone

1-43-12-4705) or the U.S. Consular Agency in Nice

(4-9388-8955) to file for U.S. benefits; or

Any French Social Security office to file for French benefits.

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 haven't applied for benefits before, you may need to provide

certain information and documents when you apply. These include

the worker’s U.S. and French 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

French system. You may wish to call the Social Security office before

you go there to see if any other information is needed.

Payment of Benefits

Each country pays its own benefits. U.S. payments are made by the

U.S. Department of Treasury each month and cover benefits for the

preceding month.

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Payments under the French system are made at different times for

different periods depending on the type of benefits. For more

information, contact the French authorities at the address in "For

More Information" section.

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 France regardless of your

nationality. If you are not a U.S. or French citizen and live in another

country, you may not be able to receive benefits. The restrictions on

U.S. benefits are explained in the booklet, Social Security—Your

Payments While You Are Outside The United States (Publication No.

05-10137).

Appeals

If you disagree with the decision made on your claim for benefits

under the agreement, contact any U.S. or French Social Security

office. The people there can tell you what you need to do to appeal

the decision.

The French Social Security authorities will review your appeal if it

affects your rights under the French 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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For More

Information

To file a claim for U.S. or French benefits under the agreement,

follow the instructions in "Claims For Benefits" section.

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:

Social Security Administration

OIO—Totalization

P.O. Box 17769

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Baltimore, Maryland 21235-7769

U.S.A.

For more information about France’s Social Security programs, visit

any Social Security office in France. If you don’t live in France, write

to:

Centre des Liaisons Europeennes et Internationales de Securite

Sociale

11, rue de Tour des Dames

75436 Paris Cedex 09

FRANCE

If you don't wish to file a claim for benefits, but would like more

information about the agreement, write to:

Social Security Administration

Office of International Programs

P.O. Box 17741

Baltimore, Maryland 21235-7741

U.S.A.

For additional information visit our website:

www.socialsecurity.gov/international.

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