The US has social security agreements with the countries listed below. These agreements provide that if a US Expatriate in working in a treaty country, in many instances (it can vary by the country) they may elect coverage under US social security or the social security program of the country in which they live and work. This only applies if the expatriate is self employed. If the US expat is an "bonafide employee" of a foreign corporation subject to all the normal tax withholding and employment laws of that country they do not need to pay US social security.
If the country you work in DOES NOT have a social security agreement with the US, you must pay US self employment tax (social security plus medicare tax) on your net self employment income (after deducting expenses) whether or not you are paying social security or its equivalent in your country of employment.
The foreign earned income exclusion does not apply to US self employment taxes and does not reduce the self employment tax you owe even though it does reduce you income subject to US income taxes.
Social Security Handout on International Social Security Agreements Benefits
| Countries with Social Security Agreements | |
|---|---|
| Country | Entry into Force |
| Italy | November 1, 1978 |
| Germany | December 1, 1979 |
| Switzerland | November 1, 1980 |
| Belgium | July 1, 1984 |
| Norway | July 1, 1984 |
| Canada | August 1, 1984 |
| United Kingdom | January 1, 1985 |
| Sweden | January 1, 1987 |
| Spain | April 1, 1988 |
| France | July 1, 1988 |
| Portugal | August 1, 1989 |
| Netherlands | November 1, 1990 |
| Austria | November 1, 1991 |
| Finland | November 1, 1992 |
| Ireland | September 1, 1993 |
| Luxembourg | November 1, 1993 |
| Greece | September 1, 1994 |
| South Korea | April 1, 2001 |
| Chile | December 1, 2001 |
| Australia | October 1, 2002 |
| Japan | October 1, 2005 |
| Denmark | October 1, 2008 |
| Czech Republic | January 1, 2009 |
| Poland | March 1, 2009 |
| Slovak Republic | May 1, 2014 |
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