An agreement effective July 1, 1984, between the United States and Belgium improves Social Security protection for people who work or have worked in both countries. It helps many people who, without the agreement, would not be eligible for monthly retirement, disability or survivors benefits under the Social Security system of one or both countries. It also helps people who would otherwise have to pay Social Security taxes to both countries on the same earnings.

The agreement covers Social Security taxes (including the U.S. Medicare portion) and Social Security retirement, disability and survivors insurance benefits. It doesn’t cover benefits under the U.S. Medicare program or the Supplemental Security Income (SSI) program.

This document covers highlights of the agreement and explains how it may help you while you work and when you apply for benefits.

The Agreement May Help You, Your Family And Your Employer

While you work–If your work is covered by both the U.S. and Belgian Social Security systems, you (and your employer, if you are employed) would normally have to pay Social Security taxes to both countries for the same work. However, the agreement eliminates this double coverage so you pay taxes to only one system (see Part II).

When you apply for benefits–You may have some Social Security credits in both the U.S. and Belgium but not have enough to be eligible for benefits in one country or the other. The agreement makes it easier to qualify for benefits by letting you add together your Social Security credits in both countries. For more details, see the section on "Monthly Benefits" in Part IV.

Part II -- Coverage And Social Security Taxes

Before the agreement, employees, employers and self-employed persons could, under certain circumstances, be required to pay Social Security taxes to both the United States and Belgium for the same work.

Under the agreement, if you work as an employee in the United States, you normally will be covered by the United States, and you and your employer will pay Social Security taxes only to the United States. If you work as an employee in Belgium, you normally will be covered by Belgium, and you and your employer pay Social Security taxes only to Belgium.

On the other hand, if your employer sends you from one country to work for that employer or an affiliate in the other country for five years or less, you will continue to be covered by your home country and you will be exempt from coverage in the other country. For example, if a U.S. company sends an employee to work for that employer or an affiliate in Belgium for no more than five years, the employer and the employee will continue to pay only U.S. Social Security taxes and will not have to pay in Belgium.

If you are self-employed in only one country, your work is generally subject to Social Security coverage and taxes only in that country. Special rules apply, however, if you are self-employed in both countries or if you normally work in one country but are self-employed in the other country on a temporary basis (see Part II).

NOTE: In addition to retirement, survivors and disability benefits, Belgian Social Security taxes cover several other programs including, short-term sickness, unemployment, work accident, occupational illness, health insurance and family allowances. As a result, workers exempted from Belgian Social Security coverage by the agreement pay no Social Security taxes for these programs and generally cannot receive benefits from them. If the agreement exempts you from Belgian coverage, you and your employer may wish to arrange for alternative benefit protection.

Summary of Agreement Rules

The following table shows whether your work is covered under the U.S. or Belgian Social Security system. If you are covered under U.S. Social Security, you and your employer (if you are an employee) must pay U.S. Social Security taxes. If you are covered under the Belgian system, you and your employer (if you are an employee) must pay Belgian Social Security taxes. Part III explains how to get a form from the country where you are covered that will prove you are exempt in the other country.

Your Work Status	Coverage And Taxes
*You are working in Belgium:*
For a U.S. employer who:
Sent you to work in Belgium for five years or less	U.S.
Sent you to work in Belgium for more than five years	Belgium
Hired you in Belgium	Belgium
For a non-U.S. employer	Belgium
For the U.S. government and you are a:
U.S. national	U.S. (either Social Security or federal retirement program
Belgian national	Belgium
*You are working in the U.S.:*
For an employer in Belgium who:
Sent you to work in the U.S. for five years or less	Belgium
Sent you to work in the U.S. for more than five years	U.S.
Hired you in the U.S.	U.S.
For a non-Belgian employer	U.S.
For the Belgian government and you are a:
Belgian national	Belgium
U.S. citizen	U.S.
*You are self-employed and you:*
Work only in the U.S.	U.S.
Normally work in the U.S. but are self-employed in Belgium for 5 years or less	U.S.
Work in both countries but reside in the U.S.	U.S.
Work only in Belgium	Belgium
Normally work in Belgium but are self-employed in the U.S. for 5 years or less	Belgium
Work in both countries but reside in Belgium	Belgium
*If this table doesn't seem to describe your situation and you are:*
Working in the U.S.	Write to the U.S. address in Part III.A below for further information.
Working in Belgium	Write to the appropriate Belgian address in Part III.A or Part III.B below for further information.

NOTE: As the table indicates, a U.S. worker employed in Belgium can be covered by U.S. Social Security only if he or she works for a U.S. employer. A U.S. employer includes a corporation organized under the laws of the United States or any state, a partnership if at least two-thirds of the partners are U.S. residents, an individual who is a resident of the U.S. or a trust if all the trustees are U.S. residents. The term also includes a foreign affiliate of a U.S. employer if the U.S. employer has entered into an agreement with the Internal Revenue Service under section 3121(l) of the Internal Revenue Code to pay Social Security taxes for U.S. citizens and residents employed by the affiliate.

Part III -- Certificate Of Coverage

A certificate of coverage issued by one country serves as proof of exemption from Social Security taxes on the same earnings in the other country.

III.A. Certificates For Employees

To establish an exemption from compulsory coverage and taxes under the Belgian system, your employer must request a certificate of coverage (form USA/BEL 101) from the U.S. at this address:

Social Security Administration
Office of International Programs
P.O. Box 17741
Baltimore, Maryland 21235-7741
U.S.A.

The request may be sent by FAX, if preferred, to (410) 966-1861. Please note this FAX number should only be used for requesting certificates of coverage.

No special form is required to request a certificate, but, the request must be in writing and provide the following information:

-full name of worker (including maiden name for a married woman);
-marital status
-date and place of birth;
-citizenship;
-country of worker's permanent residence;
-U.S. Social Security number;
-date of hire;
-country of hire;
-name and address of the employer in the U.S. and Belgium; and
-date of transfer and anticipated date of return.

In addition, your employer must indicate if you remain an employee of the U.S. company while working in Belgium or if you become an employee of the U.S. company’s affiliate in Belgium. If you become an employee of an affiliate, your employer must indicate if the U.S. company has an agreement with the Internal Revenue Service under section 3121(l) of the Internal Revenue Code to pay U.S. Social Security taxes for U.S. citizens and residents employed by the affiliate and, if yes, the effective date of the agreement.

Your employer can also request a certificate of U.S. coverage for you over the Internet using a special online request form available at www.socialsecurity.gov/coc. Only an employer can use the online form to request a certificate of coverage. A self-employed person must submit a request by mail or fax.

To establish your exemption from coverage under the U.S. Social Security system, your employer in Belgium must request a certificate of coverage (form B/USA) from Belgium at this address:

National Social Security Office
Waterloolaan 76
B-1000 Brussels
BELGIUM

The same information required for a certificate of coverage from the United States is needed to get a certificate from Belgium except that you must show your Belgian Social Security number rather than your U.S. Social Security number.

III.B. Certificates For Self-Employed Persons

If you are self-employed and would normally have to pay Social Security taxes to both the U.S. and Belgian systems, you can establish your exemption from one of the taxes by writing to:

if you reside in the United States, the U.S. Social Security Administration at the address in Part III.A above; or

if you will be covered by Belgium, write to the National Social Insurance Institute for the Self-Employed at the following address:
National Social Insurance
Institute for the Self-Employed
Jan Jacobsplein 6
B-1000 Brussels
BELGIUM

Be sure to provide the following information in your letter:

-full name (including maiden name for a married woman);
-marital status;
-date and place of birth;
-citizenship;
-country of permanent residence;
-U.S. and/or Belgian Social Security number;
-nature of self-employment activity;
-dates the activity was or will be performed; and
-name and address of your trade or business in both countries.

III.C. Effective Date Of Coverage Exemption

The certificate of coverage you receive from one country will show the effective date of your exemption from paying Social Security taxes in the other country. Generally, this will be the date you began working in the other country.

Certificates of coverage issued by Belgium should be retained by the employer in the United States in case of an audit by the Internal Revenue Service (IRS). No copies should be sent to IRS unless specifically requested by IRS. However, a self-employed individual must attach a photocopy of the certificate to his or her tax return each year as proof of the U.S. exemption.

Copies of certificates of coverage issued by the United States will be provided for both the employee and the employer. It will be their responsibility to present the certificate to the Belgian authorities when requested to do so. To avoid any difficulties, your employer (or you, if you are self-employed) should request a certificate as early as possible, preferably before your work in the other country begins.

If you or your employer request a certificate of coverage, you should read the Privacy Act and Paperwork Reduction Act Statements below.

If You Submit Information or Answer Questions To Request A Certificate Of Coverage

Privacy Act and Paperwork Reduction Act Statements

Privacy Act

The Privacy Act requires us to notify you that we are authorized to collect this information by section 233 of the Social Security Act. While it is not mandatory for you to furnish the information to the Social Security Administration (SSA), a certificate of coverage cannot be issued unless a request has been received. The information is needed to enable SSA to determine if work should be covered only under the U.S. Social Security system in accordance with an international agreement. Without the certificate, work may be subject to taxation under both the U.S. and the foreign Social Security systems.

Paperwork Reduction Act Notice

This information collection meets the clearance requirements of 44 U.S.C. section 3507, as amended by section 2 of the Paperwork Reduction Act of 1995. You are not required to answer these questions unless we display a valid Office of Management and Budget (OMB) control number. We estimate that it will take you about 30 minutes to read the instructions, gather the necessary facts, and write down the information to request a certificate of coverage.

Part IV -- Monthly Benefits

The following table shows the various types of Social Security benefits payable under the U.S. and Belgian Social Security systems and briefly describes the eligibility requirements that normally apply for each type of benefit. If you don’t meet the normal requirements for these benefits, the agreement may help you to qualify (see Part IV.A below).

This table is only a general guide. You can get more specific information about U.S. benefits here on our web site or at any U.S. Social Security office or by calling our toll-free number at 1-800-772-1213. You can get more detailed information about the Belgian system by writing to the Belgian address in Part VIII or by visiting the Belgian Social Security system web site at www.socialsecurity.fgov.be.

Under U.S. Social Security, you may earn up to four credits each year depending on the amount of your covered earnings. For example, in 2003, you get one credit for each $890 of your covered annual earnings up to a maximum of four credits for the year. Under the Belgian system, credits are measured in months. To simplify the information in the table, requirements are shown in years of credits.

Monthly Benefits and Eligibility Requirements

RETIREMENT OR OLD-AGE BENEFITS
UNITED STATES	BELGIUM
Worker-Full benefit at full retirement age, or reduced benefit as early as age 62. Required work credits range from one and one-half to 10 years (10 years if 62 in 1991 or later).	Worker-Full benefit payable at age 65 or reduced benefit as early as age 60. Generally, no minimum work credit requirement. Special retirement ages and work credit requirements for miners and seamen.
DISABILITY BENEFITS
UNITED STATES	BELGIUM
Worker-Under full retirement age can get benefit if unable to do any substantial gainful work for at least a year. One and one-half to 10 years credit needed, depending on age at date of onset. Some recent work credits also needed unless worker is blind.	Worker-Must be at least two-thirds disabled for 12 months. Some recent work credits required.
FAMILY BENEFITS TO DEPENDENTS OF RETIRED OR DISABLED PERSONS
UNITED STATES	BELGIUM
Spouse-Full benefit at full retirement age or at any age if caring for the worker's entitled child under age 16 (or disabled before age 22). Reduced benefit as early as age 62 if not caring for a child.	Spouse-No specific provision. However, benefits for a worker may be increased if he has a dependent wife.
Divorced Wife-Full benefit at full retirement age. Reduced benefit as early as age 62. Must be unmarried and have been married to worker for at least 10 years.	Divorced Wife-Full benefit at age 60. Reduced benefit as early as age 55.
Divorced Husband-Same as divorced wife.	Divorced Husband-No provision .
Children-If unmarried, up to age 18 (age 19 if in an elementary or secondary school full time) or any age if disabled before age 22.	Children-No provision. However, benefits may be payable under the Family Allowance Program.
SURVIVORS BENEFITS
UNITED STATES	BELGIUM
Widow or widower-Full benefit at full retirement age or at any age if caring for the deceased's entitled child under age 16 (or disabled before age 22). Reduced benefit as early as age 60 (or age 50 if disabled) if not caring for child. Benefits may be continued if remarriage occurs after age 60 (or age 50 if disabled).	Widow or widower-Benefit payable at age 45 or at any age if either caring for a child (or children) or disabled, or if the deceased worked in underground mines for at least 20 years.
Divorced widow-Same as widow if marriage lasted at least 10 years.	Divorced widow-Full benefit at age 60 or reduced benefit as early as age 55. Must not be entitled on her own work record. Must not have remarried.
Divorced widower-Same as divorced widower.	Divorced widower-No provision.
Children-Same as for children of retired or disabled worker.	Children-No provision. However, an orphan’s benefit may be payable under the Family Allowance Program.
Lump-Sum Death Benefit-A one-time payment not to exceed $255 payable on the death of an insured worker.	Death Benefit-A grant to cover funeral expenses is payable to the person who incurred the expenses.

IV.A. How Benefits Can Be Paid

If you have Social Security credits in both the United States and Belgium, you may be eligible for benefits from one or both countries. If you meet all the basic requirements under one country’s system, you will get a regular benefit from that country. If you don’t meet the basic requirements, the agreement may help you qualify for a benefit as explained below.

IV.A.1. Benefits from the U.S

If you don’t have enough work credits under the U.S. system to qualify for regular benefits, you may be able to qualify for a partial benefit from the United States based on both U.S. and Belgian credits. However, to be eligible to have your Belgian credits counted, you must have earned at least six credits (generally one and one-half years of work) under the U.S. system. If you already have enough credits under the U.S. system to qualify for a benefit, the United States cannot count your Belgian credits.

IV.A.2. Benefits from Belgium

Generally, there is no work credit requirement for Belgian retirement and survivors benefits. Therefore, Belgium won’t consider U.S. credits in determining the eligibility for these benefits. However, under the Belgian disability program and the retirement programs for miners and seamen, Social Security credits from both the United States and Belgium can be counted, when necessary, to meet the eligibility requirements for Belgian benefits. To be eligible to have your U.S. and Belgian credits counted, you must have at least 18 months of coverage credited under the Belgian system.

IV.B. How Credits Get Counted

You don’t have to do anything to have your credits in one country counted by the other country. If we need to count your credits under the Belgian system to help you qualify for a U.S. benefit, we will get a copy of your Belgian record directly from Belgium when you apply for benefits. If Belgium needs to count your U.S. credits to help you qualify for a Belgian benefit, they will get a copy of your U.S. record directly from the Social Security Administration when you apply for the Belgian benefit.

Although each country may count your credits in the other country, your credits are not actually transferred from one country to the other. They remain on your record in the country where you earned them and also can be used to qualify for benefits there.

IV.C. Computation of U.S. Benefit Under The Agreement

When a U.S. benefit becomes payable as a result of counting both U.S. and Belgian Social Security credits, an initial benefit is determined based on your U.S. earnings as if your entire career had been completed under the U.S. system. This initial benefit is then reduced to reflect the fact that Belgian credits helped to make the benefit payable. The amount of the reduction will depend on the number of U.S. credits: the more U.S. credits, the smaller the reduction; and the fewer U.S. credits, the larger the reduction.

Part V -- A Belgian Pension May Affect Your U.S. Benefit

If you qualify for Social Security benefits from both the United States and Belgium and didn’t need the agreement to qualify for either benefit, the amount of your U.S. benefit may be reduced. This is a result of a provision in U.S. law which can affect the way your benefit is figured if you also receive a pension based on work that was not covered by U.S. Social Security. For more information, call our toll-free number, 1-800-772-1213, and ask for the factsheet, Windfall Elimination Provision (Publication #05-10045). If you are outside the United States, you may write to us at the address in Part VIII.

Part VI -- What You Need To Know About Medicare

Medicare is the U.S. national health insurance system for people age 65 or older or who are disabled. Medicare has two parts: hospital insurance (also called "Part A" Medicare) and medical insurance (called "Part B" Medicare). You are eligible for free hospital insurance at age 65 if you have worked long enough under U.S. Social Security to qualify for a retirement benefit. People born in 1929 or later need 40 credits (about 10 years of covered work) to qualify for retirement benefits.

Although the agreement between the United States and Belgium allows the Social Security Administration to count your Belgian credits to help you qualify for U.S. retirement, disability or survivor benefits, the agreement doesn’t cover Medicare benefits. As a result, we cannot count your credits in Belgium to establish entitlement to free Medicare hospital insurance.

For more information about Medicare, call our toll-free number, 1-800-772-1213, and ask for the booklet, Medicare (Publication #05-10043) or visit Medicare’s website at www.medicare.gov.

Part VII --Claims For Benefits

If you live in the United States and wish to apply for U.S. or Belgian benefits:

visit or write any U.S. Social Security office; or
phone our toll-free number, 1-800-772-1213, 7 a.m. to 7 p.m. any business day. People who are deaf or hard of hearing may call our toll-free TTY number, 1-800-325-0778.

You can apply for Belgian benefits at any U.S. Social Security office by completing an application form SSA-2490.

If you live in Belgium and wish to apply for U.S. or Belgian benefits, contact:

the Federal Benefits Unit at the U.S. Embassy in Brussels (phone 2-508-2388) to file for U.S. benefits; or
any Belgian Social Security office to file for Belgian benefits.

You can apply with one country and ask to have your application considered as a claim for benefits from the other country. Information from your application will then be sent to the other country. Each country will process the claim under its own laws—counting credits from the other country when appropriate—and notify you of its decision.

If you haven’t applied for benefits before, you may need to provide certain information and documents when you apply. These include the worker’s U.S. and Belgian Social Security numbers, proof of age for all claimants, evidence of the worker’s U.S. earnings in the past 24 months and information about the worker’s coverage under the Belgian system. You may wish to call the Social Security office before you go there to see if any other information is needed.

VII.A. Payment of Benefits

Each country pays its own benefit. U.S. payments are made by the U.S. Department of Treasury each month and cover benefits for the preceding month. Payments under the Belgian system are made at different times for different periods depending on the type of benefits. For more information, contact the Belgian authorities at the address in Part VIII.

VII.B Absence From U.S. Territory

Normally, persons who are not U.S. citizens may receive U.S. Social Security benefits while outside the U.S. only if they meet certain requirements. Under the agreement, however, if you are a U.S. or Belgian citizen, a refugee, a stateless person or a person who is eligible for dependent’s or survivor’s benefits based on the Social Security record of one of these persons, you may receive benefits as long as you reside in Belgium. If you are not a U.S. or Belgian citizen and live in another country, you may not be able to receive benefits. The restrictions on U.S. benefits are explained in the booklet, "Social Security—Your Payments While You Are Outside The United States" (Publication #05-10137).

VII.C Appeals

If you disagree with the decision made on your claim for benefits under the agreement, contact any U.S. or Belgian Social Security office. The people there can tell you what you need to do to appeal the decision.

The Belgian Social Security authorities will review your appeal if it affects your rights under the Belgian system, while U.S. Social Security authorities will review your appeal if it affects your rights under the U.S. system. Since each country’s decisions are made independently of the other, a decision by one country on a particular issue may not always conform with the decision made by the other country on the same issue.

Part VIII -- For More Information

To file a claim for U.S. or Belgian benefits under the agreement, follow the instructions in Part VII.

To find out more about U.S. Social Security benefits or for information about a claim for benefits, contact any U.S. Social Security office. If you live outside the United States, write to:

Social Security Administration
OIO—Totalization
P.O. Box 17049
Baltimore, Maryland 21235-7049
U.S.A.

For more information about Belgium’s Social Security programs, visit any Social Security office in Belgium. If you don’t live in Belgium, write to:

National Social Security Office
Waterloolaan 76
B-1000 Brussels
BELGIUM

If you don't wish to file a claim for benefits, but would like more information about the agreement, write to:

Social Security Administration
Office of International Programs
P.O. Box 17741
Baltimore, Maryland 21235-7741
U.S.A.


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