International Programs
Totalization Agreement with Luxembourg
Introduction
For Luxembourg, the Agreement covers old-age, invalidity and survivors pensions insurance. In addition, the Agreement covers contributions for sickness insurance, accident and occupational disease insurance, unemployment insurance and family allowances. The Agreement does not cover programs pertaining to social assistance, victims of war, or special schemes for civil servants.
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Eliminating dual coverage for self-employment
For self-employed workers who would be dually covered under both countries’ systems absent the Agreement:
- Self-employed workers who reside in the United States are assigned U.S. coverage.
- Self-employed workers who reside in Luxembourg are assigned Luxembourg coverage.
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Luxembourg certificates for employees and self-employed workers
Employers and self-employed workers must request a certificate of coverage to establish an exemption from U.S. Social Security contributions.
Please mail your request to:
Centre Commun de la Sécurité Sociale
Département affiliation
L-2975 Luxembourg
LUXEMBOURG
Please provide the following information:
- Worker's full name (including maiden name);
- Worker's date of birth;
- Worker's place of birth;
- Worker's country of citizenship;
- Worker's country of permanent residence;
- Worker’s U.S. Social Security number;
- Worker's Luxembourg social security number, if applicable;
- Date of hire, if employed;
- Country of hire, if employed;
- Nature of self-employment activity, if applicable;
- Name and address of the employer in the United States and the Agreement country (if self-employed, address of trade or business in both countries); and
- Date of transfer and anticipated date of return of employment or self-employment in the Agreement country.
U.S. employers should retain certificates of coverage in case of an audit by the IRS. Employers should not send a copy to the IRS unless the IRS specifically requests the certificate of coverage.
Self-employed workers should attach a copy of the certificate of coverage to their U.S. tax return every year as proof of the exemption.
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Monthly benefits
Under the U.S. Social Security system, you may earn up to four credits each year depending on the amount of your covered earnings. For example, in 2022, you receive one credit for each $1,410 of your covered annual earnings up to a maximum of four credits per year. For more information, see How You Earn Credits (Publication No. 05-10072).
Under the Luxembourg system, credits are measured in months. To simplify the information in the table, requirements are shown in years of credits.
|
Retirement or old-age benefits |
|
United States |
Luxembourg |
Worker—Full benefit at full retirement age.* Reduced benefit as early as age 62. Required work credits range from one and one-half to 10 years (10 years if age 62 in 1991 or later). |
Worker—Age 65, with at least 10 years of coverage; age 60 with 40 years of coverage including compulsory, voluntary and certain types of noncontributory periods (e.g., periods of education, child-rearing, etc.); or age 57 with 40 years of compulsory coverage. |
*Full retirement age is 66 for people born in 1943-1954 and will gradually increase to age 67 for people born in 1960 or later.
Disability benefits |
|
United States |
Luxembourg |
Worker—Under full retirement age* can get benefit if unable to do any substantial gainful work for at least a year. One and one-half to 10 years credit needed, depending on age at date of onset. Some recent work credits also needed unless worker is blind. |
Worker—Under age 65 can get benefit if unable to work for a prolonged period in last occupation or similar occupation. Twelve months of contributions in the three-year period prior to disability onset needed. If currently working in covered employment, the 12-month requirement is waived if disability is due to work accident or disease. |
*Full retirement age for people born in 1938 is age 65 and 2 months. The full retirement age increases gradually until it reaches age 67 for people born in 1960 or later.
|
Family benefits to dependents of retired or disabled people |
|
United States |
Luxembourg |
Spouse—Full benefit at full retirement age* or at any age if caring for the worker's entitled child under age 16 (or disabled before age 22). Reduced benefit as early as age 62 if not caring for a child. |
Spouse—No provision. |
Divorced spouse—Full benefit at full retirement age.* Reduced benefit as early as age 62. Must be unmarried and have been married to worker for at least 10 years. |
Divorced spouse—No provision. |
Children—If unmarried, up to age 18 (age 19 if in an elementary or secondary school full time) or any age if disabled before age 22. |
Children—No provision. |
*Full retirement age is 66 for people born in 1943-1954 and will gradually increase to age 67 for people born in 1960 or later.
|
Survivors benefits |
|
United States |
Luxembourg |
Surviving Spouse—Full benefit at full retirement age* or at any age if caring for the deceased's entitled child under age 16 (or disabled before age 22). Reduced benefit as early as age 60 (or age 50 if disabled) if not caring for child. Benefits may be continued if remarriage occurs after age 60 (or age 50 if disabled). |
Surviving Spouse—At any age if not remarried. Generally, must have been married to the worker for at least one year prior to the worker's death or retirement. Other conditions may apply if worker was already receiving a pension at the time of the marriage. Worker must have 12 months of contributions in the last 36 months prior to death, or have died from a work accident or disease or have been receiving a retirement or disability benefit. |
Divorced Surviving Spouse—Same as surviving spouse if marriage lasted at least 10 years. |
Divorced Surviving Spouse—Same as surviving spouse. Benefit amount varies depending on the length of marriage. |
Children—Same as for children of retired or disabled worker. |
Children—Under age 18 (age 27 if a full-time student) or any age if disabled. Worker must have 12 months of contributions in the last 36 months prior to death, or have died from a work accident or disease or have been receiving a retirement or disability benefit. |
Lump-sum death benefit—A one-time payment not to exceed $255 payable on the death of an insured worker. |
Funeral grant—A lump-sum is paid by the sickness fund for a pensioner, covered worker or family member. |
*The full retirement age for survivors is age 66 for people born in 1945-1956 and gradually increases to age 67 for people born in 1962 or later.
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How benefits can be paid
If you have social security credits in both the United States and Luxembourg, you may be eligible for benefits from one or both countries. If you meet all the basic requirements under one country’s system, you will get a regular benefit from that country. If you do not meet the basic requirements, the Agreement may help you qualify for a benefit as explained below.
- Benefits from the United States - If you do not have enough work credits under the U.S. system to qualify for regular benefits, you may be able to qualify for a partial benefit from the United States based on both United States and Luxembourg credits. However, to be eligible to have your Luxembourg credits counted, you must have earned at least six credits (generally one and one-half years of work) under the U.S. system. If you already have enough credits under the U.S. system to qualify for a benefit, the United States cannot count your Luxembourg credits.
- Benefits from Luxembourg - Social security credits from both countries can also be counted, when necessary, to meet the eligibility requirements for Luxembourg benefits. To be eligible to have your United States and Luxembourg credits counted, you must have at least 12 months of coverage credited under the Luxembourg system.
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Claims for benefits
If you live in the United States and wish to apply for United States or Luxembourg benefits:
- Visit or write any U.S. Social Security office.
- Phone our toll-free number, 1-800-772-1213, 8 a.m. to 7 p.m. any business day. People who are deaf or hard of hearing may call our toll-free TTY number, 1-800-325-0778.
- Complete SSA-2490-BK (Application for Benefits Under a U.S. International Social Security Agreement) and mail to your local Social Security Administration office.
If you live in Luxembourg and wish to apply for U.S. or Luxembourg benefits, contact:
Federal Benefits Unit
United States Embassy
42 Elgin Road
Ballsbridge
Dublin 4
IRELAND - Any Luxembourg social security office to file for U.S. or Luxembourg benefits.
You can apply with one country and ask to have your application considered as a claim for benefits from the other country. Information from your application will then be sent to the other country. Each country will process the claim under its own laws—counting credits from the other country when appropriate — and notify you of its decision.
If you have not applied for benefits before, you may need to provide certain information and documents when you apply.
These may include:
- The worker’s United States Social Security number;
- Luxembourg social security number;
- Proof of age for all claimants;
- Evidence of the worker’s U.S. earnings in the past 24 months; and
- Information about the worker’s coverage under the Luxembourg system.
You may wish to call the social security office before you go there to see if you need any other information.
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Payment of benefits
Each country pays its own benefit. U.S. payments are made by the U.S. Department of Treasury each month and cover benefits for the preceding month. Payments under the Luxembourg system are made near the end of each month for the next month. For more information, contact the Luxembourg authorities at the address in the section titled, “For more information.”
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For more information about Luxembourg's social security programs
For more information about Luxembourg’s social security programs, visit the Luxembourg social security system website at www.etat.lu/MSS/ or visit any social security office in Luxembourg.
If you do not live in Luxembourg, write to:
General Inspectorate for Social Security
Rue Zithe, 26
L-2763 Luxembourg
LUXEMBOURG