TN 14 (07-94)

A. PROCESS

Following is a description of the certificate of coverage process.

1. U.S. Certificates

• SSA completes the certificate of coverage form and mails two copies to the U.S. employer that requested it. (Only one copy is mailed to a self-employed person.)

• SSA also sends a copy of the certificate to the Greek social security authorities.

• The U.S. employer gives one copy of the certificate to the employee for his or her records and sends the other copy to its office in Greece where the employee will be working.

• The employer in Greece or the self-employed person presents the certificate to the Greek tax authorities, if requested to do so, to verify the workers exemption from Greek social security tax.

2. Greek Certificates

• The Greek agency sends a copy to the person requesting the certificate.

• If the person is employed, the employer in the U.S. retains the certificate and presents it to the IRS upon request.

• If the person is self-employed, the worker attaches a photocopy of the certificate to the schedule SE that is filed with the income tax return each year. When preparing the schedule SE to determine the amount of the SECA tax, the worker indicates that the earnings are exempt under the agreement as evidenced by the attached certificate.

B. PROCEDURE - WHERE TO WRITE

Advise the employer or self-employed person to take the appropriate action below to obtain a certificate of coverage.

1. U.S. Certificates

• Write to SSA at the address in RS 02001.890.

2. Greek Certificates

• Write to the Greek agency (fund) which is covering the worker.

C. PROCEDURE - REQUIRED INFORMATION

Advise the person to provide the following information when writing to obtain a certificate of coverage:

• Full name of worker (including maiden name for married woman)

• Social Security number (U.S. number for U.S. certificate and Greek number for Greek certificate)

• Country of citizenship

• Date and place of birth

• Country of permanent residence

• Name and address of employer in both countries (if self-employed, address of trade or business in both countries)

• Date and place of hire by employer transferring the employee, if employed

• Beginning date and ending date (if known) of employment or self-employment in the other country

• Statement indicating whether the employee will remain an employee of the U.S. company while working in Greece or will become an employee of a Greek company

NOTE: If the worker will be an employee of a Greek affiliate of an American employer, the request must indicate whether the American employer has entered into an agreement with the Internal Revenue Service under section 3121(l) of the Internal Revenue Code and, if yes, the effective date of such an agreement.