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On June 30, 2015, Brazil and the United States signed a Totalization Agreement that was internalized in Brazilian legislation through Decree No. 9,422 and enacted on June 25, 2018. From October 1, 2018, the agreement became effective and is applicable in all Brazilian territory.
It is worth keeping in mind that Totalization Agreements are international treaties that aim to guarantee the social security rights to insured individuals and their dependents of the acceding countries. These agreements authorize the counting of the time of contribution of the employees to the Social Security Systems of both countries for the acquisition of social security benefits, such as retirement due to old-age or disability, pension supplement in case of death, in addition to avoiding the double taxation in cases of temporary reassignment.
It is worth keeping in mind that Totalization Agreements are international treaties that aim to guarantee the social security rights to insured individuals and their dependents of the acceding countries. These agreements authorize the counting of the time of contribution of the employees to the Social Security Systems of both countries for the acquisition of social security benefits, such as retirement due to old-age or disability, pension supplement in case of death, in addition to avoiding the double taxation in cases of temporary reassignment.
Perspectives
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March 022021
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