On the other hand, if your employer sends you from one country to work for that employer or subsidiary in another country for a temporary period, you will continue to be covered by your country of origin and you will be released from your coverage in the other country. A temporary deadline is set in the agreement of five years or less for transfers from the United States to Denmark and three years or less from Denmark to the United States. For example, when a U.S. company sends an employee to that employer or subsidiary in Denmark for at least five years, the employer and worker pay only U.S. social security taxes and are not required to pay in Denmark. If you are entitled to social security benefits under Danish statistics and “ATP” pensions and you do not need the agreement to qualify for the U.S. benefit, your benefit in the U.S. may be reduced. This is the result of a provision of U.S. law that can influence how your benefit is determined if you also receive a work-based pension that was not covered by U.S. Social Security. Obtaining a Danish “social” pension (FP) based on residence in Denmark has no influence on how your benefit in the United States is determined.
For more information, call our green number, 1-800-772-1213, and receive the publication of the Wind Elimination Commission (publication No. 05-10045). If you are outside the United States, you can write to us in the “More Information” section. The Data Protection Act requires us to inform you that we are entitled to collect this information until Section 233 of the Social Security Act. Although it is not mandatory for you to provide the information to the Social Security Administration (SSA), a coverage certificate can only be issued if an application has been received. The information is necessary to enable the SSA to determine whether, in accordance with an international agreement, the work should only be covered by the U.S. social security system. Without the certificate, work can be taxed in both the United States and foreign social security schemes. The guarantee certificate you receive from one country indicates the effective date of your exemption from payment of social security contributions in the other country.