An agreement between the United States and Japan, which will enter into force on 1 October 2005, will improve social security protection for people who work or have worked in both countries. It helps many people who, without the agreement, would not be entitled to monthly retirement, disability or survivors` benefits under the social security system of one or both countries. It also helps people who would otherwise have to pay social security taxes to the two countries with the same incomes. This document discusses the highlights of the agreement and explains how it can help you while you work and if you apply for benefits. For more information about Japan`s Social Security program, please contact a branch of a Japanese social security agency or: To determine your exemption from coverage by the U.S. Social Security system, your employer in Japan must apply for a certificate of coverage (Form J/U.S. 6) from the local Japanese Social Security Agency, which 300,000,000 taxes on social security in Japan. People living in Japan are eligible for a Japanese and Australian pension from their local Japanese social security institution. For the United States, the agreement covers social security taxes (including the Medicare part in the United States) and social security benefits for old-age, disability and survivors` insurance. It does not cover U.S. Medicare or security pension supplement benefits. In addition, your employer must indicate whether you remain employed by the U.S.
company while working in Japan or whether you will become employees of the U.S. company`s subsidiary in Japan. If you are an employee of a related business, your employer must indicate whether the U.S. company has an agreement with the Internal Revenue Service, pursuant to Section 3121(l) of the Internal Income Code, to pay U.S. Social Security taxes for U.S. citizens and residents employed by the related company and, if so, the date of entry into force of the Agreement. The table below presents the different types of social security benefits that must be paid under the U.S. and Japanese social security plans and briefly describes the eligibility requirements normally applicable to any type of benefit. If you do not meet the normal conditions for these benefits, the agreement can help you qualify (see section “How to pay benefits”). If you have Social Security credits in the United States and Japan, you may be eligible for benefits from one or both countries. If you meet all the essential requirements of a country`s system, you regularly get an advantage from that country. If you don`t meet the essential requirements, the agreement can help you qualify for a performance, as explained below.
If you do not wish to assert entitlement to benefits, but would like more information about the agreement, write to: All Australian pension applicants must meet all qualifications (e.g.B age and residence) required for this pension under Australian social security legislation. Australian pensions are also means test, i.e. a wealth and income test is applied, and according to what gives the lowest rate, is used for the assessment. The Department of Human Services website contains information about the current limitations of income and asset testing. If you disagree with the decision on your entitlement to benefits under the agreement, speak to an American. . . .