Each totalization agreement has an exception for international staff. Under this exception, a person temporarily transferred to the service for the same employer in another county is covered only by the national form he or she received. Workers and employers continue to pay contributions to the national social security system. At present, Brazil has totalization agreements with the following units: there are many nations around the world – Singapore and South Africa, for example – that do not participate in totalization agreements with other countries. The explanation for this point varies from country to country. The lack of agreement is usually due to one of the many possible reasons: this document contains the strengths of the agreement and explains how it can help you at work and in applying for benefits. The following lists reflect existing totalization agreements for other selected nations. 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 Portugal, you are usually covered by Portugal and you and your employer only pay social security taxes in Portugal. In addition, your employer must indicate whether you remain an employee of the U.S. company during your activity in Portugal or if you are employed by the U.S.
company`s subsidiary in Portugal. If you become a related company, your employer must indicate whether the U.S. company has entered into an agreement with the Internal Revenue Service pursuant to Section 3121 (l) of the Internal Revenue Code to pay U.S. Social Security taxes for U.S. citizens and residents employed by the subsidiary and, if so, the effective date of the agreement. If a worker is not entitled to benefits in his country of origin or in the host country because the deadlines are not met, a totalization agreement between the two countries can provide a solution. The agreement allows the worker to add up the time spent between the two sites and to recover social security benefits in one of the countries, provided that a minimum amount is reached in one or both countries. If, for example, in the United States, the combined credits in both countries allow the worker to meet the eligibility requirements, a partial benefit may be paid on the basis of the proportion of the person`s total career in the paying country.