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U.S.–Canada Social Security Totalization Agreement

In force since 1984. Coordinates U.S. Social Security with the Canada Pension Plan (CPP). Quebec has a separate parallel arrangement. Use the calculator to see where you owe social security tax and whether you can combine credits.

How coverage is decided

Sent by U.S. employer ≤ 5 yrs
Stay under U.S. Social Security; exempt from Canada. Get a Certificate of Coverage.
Assignment > 5 yrs
Coverage shifts to Canada's system.
Hired locally
Covered by Canada.
Self-employed
Generally covered by your country of residence (Canada).

Combining credits for a U.S. benefit

U.S. retirement benefits normally need 40 quarters (10 years) of credits. If you split a career between the U.S. and Canada, you might fall short in each country alone. As long as you have at least 6 quarters of U.S. credits, the agreement lets you add your Canada credits to reach eligibility — the U.S. then pays a benefit pro-rated to your U.S. credits only.

Certificate of Coverage

A Certificate of Coverage is the document that proves you're exempt from one country's social security. For U.S. coverage, the employer requests it from the SSA Office of Earnings & International Operations. Canada's authority issues the equivalent when Canada covers you.

Frequently asked questions

Do I pay U.S. or Canada social security if my employer sends me there?

Under the U.S.–Canada agreement, a worker sent by a U.S. employer for 5 years or less normally stays under U.S. Social Security only and is exempt from Canada's system. Your employer obtains a U.S. Certificate of Coverage as proof. Beyond 5 years, coverage shifts to Canada.

Can I combine my U.S. and Canada work credits?

Yes. If you have at least 6 quarters (about 1.5 years) of U.S. credits, the agreement lets you combine ("totalize") your U.S. and Canada credits to reach the 40-quarter (10-year) threshold for a pro-rated U.S. retirement benefit.

When did the U.S.–Canada totalization agreement take effect?

The agreement has been in force since 1984.

Will Canada tax my U.S. Social Security or pension?

Pension taxation depends on Canada's domestic law and the separate U.S.–Canada income tax treaty (if any), not the totalization agreement. The totalization agreement only governs which country's social security system covers you and how credits combine. Confirm pension taxation with a cross-border tax advisor.

Estimates only — not tax or legal advice. Verify with the SSA agreement page and IRS.