In addition, your employer must indicate whether you remain employed by the U.S. company while working in Japan or whether you will become employees of the U.S. company`s subsidiary in Japan. If you are an employee of a related business, your employer must indicate whether the U.S. company has an agreement with the Internal Revenue Service, pursuant to Section 3121(l) of the Internal Income Code, to pay U.S. Social Security taxes for U.S. citizens and residents employed by the related company and, if so, the date of entry into force of the Agreement. If you work for an employer in a country with a reciprocity agreement or a double contribution agreement (sometimes called « bilateral social security agreements »), you usually pay social security contributions in that country instead of social security. Prior to the agreement, workers, employers and the self-employed could, under certain circumstances, be required to pay social security taxes in the United States and Japan for the same work. Data protection law requires us to inform you that we have the right to collect this information in accordance with section 233 of the Social Security Act. Although it is not mandatory for you to provide information from the Social Security Administration (SSA), a certificate of coverage can only be issued if an application has been received. The information is necessary to enable the SSA to determine whether the work should only be covered by the U.S. social security system, in accordance with an international agreement.
Without the certificate, work can be taxed under both the U.S. and foreign social security system. Note As shown in the table, a U.S. worker employed in Japan 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 under 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.
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