Do Expats Pay Into Social Security?
Yes, most Americans working abroad pay into U.S. Social Security. According to the IRS, whether you pay depends on your employment situation. If you work for a U.S. employer, both you and your employer pay Social Security taxes (6.2% each on wages up to $184,500 for 2026). If you work for a foreign employer, you typically don’t pay U.S. Social Security. Self-employed expats pay 15.3% self-employment tax.
The good news: the U.S. has Totalization Agreements with 30 countries to prevent double taxation. These agreements determine which country’s social security system you pay into, ensuring you don’t pay twice on the same income.
This guide explains who pays, who doesn’t, and how Totalization Agreements protect you from double taxation.
Find Out If You Still Owe U.S. Social Security Tax.
Do I Have to Pay U.S. Social Security Taxes While Working Abroad?
It depends on who employs you:
If you work for a U.S. employer:
You must pay U.S. Social Security taxes regardless of where you live or work. A U.S. employer includes:
- The U.S. government or its agencies
- A U.S. corporation
- An individual who is a U.S. resident
- A partnership where at least two-thirds of partners are U.S. residents
Both you and your employer pay 6.2% on wages up to $184,500 (2026 tax year) for Social Security, plus 1.45% for Medicare on all wages.
If you work for a foreign employer:
You generally do not pay U.S. Social Security taxes. Instead, you pay into your host country’s social insurance system.
If you’re self-employed:
You pay self-employment tax, which covers both the employer and employee portions. The rate is 15.3% (12.4% Social Security + 2.9% Medicare) on net earnings of $400 or more. For details on calculating and paying self-employment tax, see our complete guide for self-employed expats.
What Are Totalization Agreements?
Totalization Agreements are treaties between the U.S. and 30 other countries that prevent double social security taxation. Without these agreements, you could pay social security taxes to both countries on the same income.
How They Work:
The agreements determine which country’s system you pay into based on:
- Temporary assignments (typically under 5 years): You continue paying into your home country’s system
- Permanent assignments or local hire: You pay into the host country’s system
Countries with U.S. Totalization Agreements:
Australia, Austria, Belgium, Brazil, Canada, Chile, Czech Republic, Denmark, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Japan, Luxembourg, Netherlands, Norway, Poland, Portugal, Slovak Republic, Slovenia, South Korea, Spain, Sweden, Switzerland, United Kingdom, Uruguay
If you’re in a Totalization Agreement country:
You need a Certificate of Coverage from the country where you’re paying social security taxes. This proves you’re exempt from the other country’s taxes.
If your country doesn’t have a Totalization Agreement:
You may need to pay social security taxes to both countries. Countries without agreements include Singapore, Hong Kong, Thailand, UAE, Costa Rica, Panama, Mexico, and many others.
For detailed country-specific guidance, see our guides for Germany and Switzerland.
Do These Payments Count Toward My Social Security Benefits?
Yes. Every dollar you pay into U.S. Social Security counts toward your eligibility for retirement benefits, regardless of where you live and work.
You need 40 credits (equivalent to 10 years of work) to qualify for Social Security retirement benefits. In 2026, you earn one credit for every $1,810 in covered earnings, up to four credits per year.
If you work in a Totalization Agreement country:
You may be able to combine work credits from both countries to qualify for benefits from each system. For example, if you worked 6 years in the U.S. and 5 years in Germany, you might qualify for partial benefits from both countries.
For more on receiving benefits abroad, see our guide on Social Security benefits for expats.
What About Social Security and Income Taxes?
Social Security taxes are separate from income taxes. Even if you exclude your foreign income from U.S. income tax using the Foreign Earned Income Exclusion or Foreign Tax Credit, you still owe Social Security taxes based on the rules above.
For information on reducing your income tax burden, see our guides on the Foreign Earned Income Exclusion and Foreign Tax Credit.
Next Steps
Your Social Security tax situation depends on three factors: who employs you, where you work, and whether that country has a Totalization Agreement with the U.S.
Your Action Plan:
- Identify your employer type (U.S. employer, foreign employer, or self-employed)
- Check if your country has a U.S. Totalization Agreement
- If paying into your host country’s system, obtain a Certificate of Coverage
- Keep records of all Social Security contributions for future benefit claims
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Make Sure You Are Not Paying Social Security Twice.
This article is for informational purposes only and does not constitute tax, legal, or financial advice. Tax laws change frequently. For advice on your specific situation, consult with a qualified tax professional.
Related Resources
- Do U.S. Expats Pay Self-Employment Tax?
- How Do Totalization Agreements Affect Your Expat Taxes?
- Do Expats Get Social Security Benefits?
- U.S.-Germany Totalization Agreement Guide
- U.S.-Switzerland Totalization Agreement Guide
- Foreign Earned Income Exclusion Guide
- Foreign Tax Credit Guide
- U.S. Expat Tax Guide
