The first international agreement in the field of social security was concluded in 1827 between the Grand Duchy of Parma and France. In the absence of average social security coordination, people who work outside their country of origin can simultaneously enter the schemes of two countries for the same work. In this case, both countries generally require the employer and the worker or self-employed person to pay taxes on social security. Although the agreements with Belgium, France, Germany, Italy and Japan do not use the residence rule as the primary determinant of coverage of self-employment, each of them contains a provision guaranteeing that workers are insured and taxed in only one country. For more information on these agreements, click here on our website or by writing to the Social Security Administration (SSA) in the « Conclusion » section below.