TN 20 (01-12)

The agreement with Belgium became effective on July 1, 1984.

Effect on coverage

If both the U.S. and Belgian social security systems cover a worker’s employment or self-employment, the agreement provides that beginning July 1, 1984, only one country’s system will cover a worker’s employment. The agreement does not affect a worker’s coverage prior to that date. If a worker had covered earnings under both the United States and Belgium before July 1, 1984, those earnings would be subject to social security taxes in both countries.