Commentary

10.3 The obligation to withhold social security

United States
United States | Commentary

10.3 The obligation to withhold social security

United States | Commentary

10.3     The obligation to withhold social security

B – Does the employee come from a country with a reciprocal agreement?

YesNo
No withholding is required with a Certificate of Coverage. See 6.1.2The employee is subject to social security withholding. See 2.2.

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