For more information about Medicare, visit the website: www.medicare.gov or www.socialsecurity.gov/pgm/medicare.htm or www.socialsecurity.gov. Double tax debt may also affect U.S. citizens and residents working for foreign subsidiaries of U.S. companies. This is likely to be the case when a U.S. company has followed the common practice of entering into an agreement with the Treasury, pursuant to Section 3121 (l) of the Internal Income Code, to provide social security to U.S. citizens and residents employed by the subsidiary. In addition, U.S. citizens and residents who are independent outside the United States are often subject to double social security taxation, as they are covered by the U.S. program, even if they do not have a U.S. business.
As a precautionary measure, it should be noted that the derogation is relatively rare and is invoked only in mandatory cases. There are no plans to give workers or employers the freedom to regularly choose coverage that contradicts normal contractual rules. If you do not agree with the decision on your entitlement to benefits under the agreement, contact a U.S. or Greek social security office. The people there can tell you what you need to do to appeal the decision. According to the agreement, when you work as a worker in the United States, you are generally covered by the United States, and you and your employer pay social security taxes only in the United States. When you work as a worker in Greece, you are usually covered by Greece and you and your employer pay social security taxes only to Greece. Any foreigner wishing to apply for an exemption from U.S.
Social Security and Medicare taxes on the basis of a totalization agreement must obtain an insurance certificate from the social security authority of his country of origin and present such proof of insurance to his employer in the United States, in accordance with procedures 80-56, 84-54 and Ruling 92-9. An alternative procedure is provided in these revenue procedures for a foreigner who is unable to obtain a certificate of coverage from his country of origin. Under these agreements, Australia equates social security periods/stays in these countries with periods of Australian residence in order to meet minimum qualification periods for Australian pensions. In other countries, periods of Australian working life are generally counted as social security periods to meet their minimum payment periods. Typically, each country pays a partial pension to a person who has lived in both countries. The updated form, instructions and taxes are available at www.socialsecurity.gov/online/ssa-7050.html. The completed form must be sent to the Social Security Administration Division of Registration Operations P.O. Box 33003 Baltimore, Maryland 21290-3003. Up to four to six months to get an answer. Although the social security agreements differ according to the conditions agreed by the two signatory states, their intention is similar.