International Programs
Totalization Agreement with Portugal
Introduction
For Portugal, the Agreement covers the general social security system of old-age, survivors, and disability insurance and special systems for certain categories of workers including self-employed persons, civil servants, bank employees, clergymen, agricultural workers, and domestic employees. The Agreement does not cover the system for civil servants.
Return to Totalization Agreements overview
Eliminating dual coverage for self-employment
Under U.S. law, U.S. Social Security covers self-employed workers if they are U.S. citizens or non-U.S. citizens, even if they live and work outside the United States.
- Self-employed workers who reside in the United States are assigned U.S. coverage.
- Self-employed workers who reside in Portugal are assigned Portuguese coverage.
Return to Totalization Agreements overview
Portuguese certificates for employees
To establish your exemption from paying U.S. Social Security taxes during temporary assignments in the United States, your employer in Portugal must request a certificate of coverage (form P/USA 1) from the regional center of the social security system in Portugal where you are registered.
To request a certificate by mail or fax, please provide the following information:
- Full name of worker (including maiden name for a married woman);
- Date and place of birth;
- Citizenship;
- Country of worker’s permanent residence;
- U.S. Social Security number;
- Date of hire;
- Country of hire;
- Name and address of the employer in the United States and Portugal; and
- Date of transfer and anticipated date of return.
In addition, your employer must indicate if you remain an employee of the U.S. company while working in Portugal or if you become an employee of the U.S. company’s affiliate in Portugal.
If you become an employee of an affiliate, your employer must indicate if the U.S. company has an Agreement with the IRS under section 3121(l) of the Internal Revenue Code to pay U.S. Social Security taxes for United States citizens and residents employed by the affiliate and, if so, the effective date of the Agreement.
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.
Return to Totalization Agreements overview
Portuguese certificates for self-employed workers
If you are self-employed and would normally have to pay social security taxes to both the United States and Portuguese social security systems, you can establish your exemption from one country’s taxes.
If you reside in Portugal, write to the regional center of the social security system in Portugal where you are registered and to which you normally pay your social security taxes.
Be sure to provide the following information in your letter:
- Full name (including maiden name for a married woman);
- Date and place of birth;
- Citizenship;
- Country of permanent residence;
- U.S. and Portuguese social security number;
- Nature of self-employment activity;
- Dates the activity was or will be performed; and
- Name and address of your trade or business in both countries.
Attach a photocopy of the certificate to your U.S. income tax return each year as proof of the exemption.
Return to Totalization Agreements overview
Monthly benefits
Under U.S. Social Security, 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. The amount needed to earn a work credit increases slightly each year.
The Portuguese social security system measures periods of coverage in months. For simplicity, the following table shows the amount of credits a person needs to qualify for a Portuguese benefit in terms of years.
|
Retirement or old-age benefits |
|
United States |
Portugal |
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—Benefits payable at age 66 and 4 months. Fifteen years of coverage needed to qualify. Possible earlier retirement age under special occupational systems. |
*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.
Disability benefits |
|
United States |
Portugal |
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 of credits needed, depending on age at date of onset. Some recent work credits also needed unless worker is blind. |
Worker—Under retirement age can get benefit if permanently unable to earn more than one-third of prior earnings due to non-work-related injury or illness. Must have at least five years of credits. No recent credits required. |
*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.
|
Family benefits to dependents of retired or disabled people |
|
United States |
Portugal |
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. However, a spouse’s supplement may be payable to an old-age or disabled worker with a dependent spouse. |
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. |
*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.
|
Survivors benefits |
|
United States |
Portugal |
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). |
Widow—Benefit payable at any age. However, if under age 35, benefit is payable only for five years unless disabled or caring for dependent child. |
Widower—Must have been age 65 or totally and permanently disabled at time of spouse’s death. |
|
Divorced Surviving Spouse—Same as surviving spouse if marriage lasted at least 10 years. |
Divorced widow—Same as widow if entitled to court ordered alimony at time of worker’s death. |
Divorced widower—No provision. |
|
| Children—Same as for children of retired or disabled worker. | Children—Up to age 18 (age 24 if full-time student) or any age if disabled. Benefit doubled if both parents deceased. |
Lump-sum death benefit—A one-time payment not to exceed $255 payable on the death of an insured worker. |
Lump-sum death benefit—A flat-rate funeral grant is payable if worker was receiving a benefit or was covered at a time of death. In addition, a survivor’s grant is payable to surviving spouse and other dependent survivors. |
*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.
Return to Totalization Agreements overview
How benefits can be paid
If you have social security credits in both the United States and Portugal, 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, here is how the Agreement may help you qualify for a benefit:
- Benefits from the United States—If you do not have enough U.S. work credits to qualify for regular benefits, you may be able to qualify for a partial benefit from the United States with both United States and Portuguese credits. However, for us to count your Portuguese credits, 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 Portuguese credits.
- Benefits from Portugal— If you do not have enough work credits under the Portuguese system to qualify for benefits, Portugal can count your credits under the U.S. Social Security system to help you qualify for Portuguese benefits. To be eligible to have your United States and Portuguese credits counted, you must have at least 12 months of coverage credited under the Portuguese system.
Return to Totalization Agreements overview
Claims for benefits
If you live in the United States and wish to apply for United States or Portuguese 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 Portugal and wish to apply for U.S. or Portuguese benefits, contact:
Federal Benefits Unit
United States Embassy
Avenida das Forcas Armadas
1600 Lisbon
PORTUGAL - Any Portuguese social security office to ask about U.S. or Portuguese benefits.
If you have not applied for benefits before, you may need to provide certain information and documents when you apply.
This may include:
- The worker’s United States Social Security number;
- Portuguese 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 Portuguese system.
You may wish to call the social security office before you go there to see if you need any other information.
Return to Totalization Agreements overview
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 Portuguese system are made early each month for the preceding month. For more information, contact the Portuguese authorities at the address in the section titled, “For more information.”
Return to Totalization Agreements overview
For more information about Portugal's social security programs
For more information about Portugal’s social security programs, visit the Portuguese social security system’s website at www.seg-social.pt or write to:
Instituto da Segurança Social, I.P.
Avenida 5 de Outubro, n.° 175
1069-451 Lisboa
PORTUGAL