International Programs
Totalization Agreement with Brazil
Introduction
For Brazil, the Agreement covers taxes and old-age, survivors, and disability benefits under two branches of the Brazilian social security system: the General Regime of Social Security (RGPS) and the Regime of Social Security of Public Servants (RPPS).
Return to Totalization Agreements overview
Eliminating dual coverage for self-employment
Self-employed workers who reside in the United States are assigned U.S. coverage. Self-employed workers who reside in Brazil are assigned Brazilian coverage.
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Brazilian 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 at the below address:
APSAIBH - Social Security Agency Attendance of International Agreements - Belo Horizonte Av. Amazonas nº 266, 9º andar, Ala “A”, Centro
Belo Horizonte - MG - CEP: 30180-001
BRAZIL
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;
- Brazilian Individual Taxpayer Registration (CPF) or your Brazilian Worker’s Identification Number (NIT), 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. The amount needed to earn a work credit increases slightly each year. For more information, see How You Earn Credits (Publication No. 05-10072).
The Brazilian 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 Brazilian benefit in terms of years.
|
Retirement or old-age benefits |
|
United States |
Brazil |
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—Full benefit at age 65 for men and 60 for women residing in urban areas. In rural areas, age 60 for men and 55 for women. A male who has 35 years of contributions or a female with 30 years of contributions may receive a benefit at any age. Minimum of 180 months of contributions is required. |
*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 |
Brazil |
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—Must have at least 12 months of covered earnings, cease work and be permanently incapable of working. A temporary disability benefit is payable to those whose disability prevents them from working for more than 15 days. If you receive a temporary disability benefit for two years, you are considered permanently disabled. |
*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.
|
Family benefits to dependents of retired or disabled people |
|
United States |
Brazil |
Spouse—Full benefit at full retirement age* or at any age if caring for the worker’s entitled child under age 16 (or dis- abled 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 dis- abled 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 |
Brazil |
Surviving Spouse—Full benefit at full retirement age* or at any age if caring for 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 a child. Benefits may be continued if remarriage occurs after age 60 (or age 50 if disabled). |
Surviving Spouse—(or partner, minor children under 21 or disabled, parents of the deceased, and unmarried siblings under age 21 or disabled) There is no required minimum period of coverage, but the deceased worker must have had recent coverage under the Brazilian system at the time of death. If there is no eligible surviving spouse, partner or child, the order of payments is as follows: parents and then siblings who are under age 21, or any age if disabled. |
Divorced Surviving Spouse—Same as surviving spouse if marriage lasted at least 10 years. |
|
Children—Same as children of retired or disabled worker. |
|
Lump-sum death benefit—A onetime payment not to exceed $255 payable on the death of an insured worker. |
Lump-sum death benefit—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.
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How benefits can be paid
If you have social security credits in both the United States and Brazil, 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 don’t 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 Brazilian credits. However, for us to count your Brazilian credits, you must have 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 Brazilian credits.
- Benefits from Brazil—If you don’t have enough work credits under the Brazilian system to qualify for benefits, Brazil can count your credits under the U.S. Social Security system to help you qualify for Brazilian benefits. There is no minimum work requirement for Brazil to count U.S. credits.
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Claims for benefits
If you live in the United States and want to apply for United States or Brazilian 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 Brazil and wish to apply for benefits, contact:
Federal Benefits Unit
United States Embassy
Avenida das Forcas Armadas
1600 Libson
PORTUGAL - The National Social Insurance Institute (INSS) to ask about Brazilian benefits.
You can apply in one country and ask that country to consider your application as a claim for benefits from the other country.
Each country will process your claim under its own laws, count credits from the other country as the Agreement requires, 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.
This may include:
- The worker’s U.S. Social Security number;
- Brazilian CPF or NIT;
- 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 Brazilian system.
You may wish to call the social security office before you go there to see if you need to provide any other information.
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Payment of benefits
Each country pays its own benefit. The U.S. Department of the Treasury makes U.S. payments each month that cover benefits for the preceding month. Under the Brazilian system, the INSS makes payments each month. However, there are 13 Brazilian benefit payments each year, since Brazil makes an extra benefit payment annually. For more information, contact the Brazilian authorities at the address in the section titled, “For more information.”
Return to Totalization Agreements overview
For more information about Brazil's social security programs
Write to:
National Social Insurance Institute (INSS)
PREVCartas
Caixa Postal 09714
CEP 70040-976
Brasília/DF
BRAZIL