Applications must contain the name and address of the employer in the United States and the other country, the worker`s full name, place and date of birth, citizenship, U.S. and foreign social security numbers, place and date of hiring, and the start and end date of the overseas operation. (If the employee works for a foreign subsidiary of the U.S. company, the application should also indicate whether U.S. social security coverage has been agreed for employees of the related business in accordance with Section 3121(l) of the Internal Income Code.) Self-employed persons should indicate their country of residence and the nature of their self-employment. When applying for certificates under the agreements concluded with France and Japan, the employer (or self-employed person) must also indicate whether the worker and all accompanying family members are covered by health insurance. Since the late 1970s, the United States has established a network of bilateral social security agreements that coordinate the U.S. social security program with similar programs in other countries. This article gives a brief overview of the agreements and should be of particular interest to multinationals and people who work abroad throughout their careers. Self-employed workers abroad are also subject to aggregation agreements. These workers are generally subject to the social security of their place of residence. For example, an independent U.S. citizen living in Sweden is covered by the Swedish social security system.
However, there are exceptions for this part of the system.  Agreements to coordinate social security protection across national borders have been commonplace in Western Europe for decades. Below is a list of agreements entered into by the United States and the date of entry into force of each agreement. Some of these agreements were subsequently revised; the date indicated is the date of entry into force of the original agreement. Double taxation of Social Security is a widespread problem for U.S. multinationals and their employees, since the U.S. . .
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