Social Security, Medicare, and Federal Unemployment Taxes for Expatriates Establishing U.S. social security coverage To establish that the wages of an employee transferred abroad are subject to U.S. social security and Medicare taxes but are exempt from foreign social security tax, the employer must get a certificate of U.S. coverage for the country where the employee will be assigned. This can be done by completing an online application at the SSA's website, https://www.ssa.gov/international/CoC_link.html or by faxing (410-966-1861) or sending a letter to: U.S. Social Security Administration Office of International Programs P.O. Box 17741 Baltimore, MD 21235-7741 The letter should contain all the following items: * The employee's name and U.S. social security number * The employee's date and place of birth * The country of the employee's citizenship * The country of the employee's permanent place of residence * The name and address of the employee's employer in the U.S. and in the foreign country * The employee's (and any accompanying dependents') health insurance coverage (France and Japan only) * The date and place the employee was hired * The beginning and expected ending date of the employee's foreign assignment. If the employee will be working for a foreign affiliate of the U.S. company, the letter also should indicate whether U.S. social security coverage has been arranged for employees of the affiliate under an agreement with the IRS (see page 7-5). After certain information is verified, the SSA will issue a certificate of coverage. The certificate serves as proof to the foreign country that social security taxes will be paid to the U.S. 7-3https://www.ssa.gov/international/CoC_link.html