Certificates of Coverage prevent dual social security contributions for workers temporarily abroad. They document that a worker remains in their home country's social security system and is exempt from host country contributions.
When Required
Certificates apply when a totalization agreement exists between countries and the worker qualifies for continued home country coverage. This typically requires the assignment to be temporary and the worker to remain employed by a home country entity. Specific rules vary by agreement.
Obtaining Certificates
Applications go to the home country's social security authority. Required information includes assignment details, expected duration, and employer information. Processing times vary. Certificates should be obtained before the assignment begins to ensure proper coverage from day one.
Presenting to Authorities
The certificate should be available if host country authorities question why no local contributions are being made. Some countries require proactive notification or filing. Without valid documentation, employers may face demands for local contributions.