{"id":15814,"date":"2026-08-26T14:11:43","date_gmt":"2026-08-26T14:11:43","guid":{"rendered":"https:\/\/taxrep.us\/?page_id=15814"},"modified":"2026-08-26T14:13:31","modified_gmt":"2026-08-26T14:13:31","slug":"employment-social-security","status":"publish","type":"page","link":"https:\/\/taxrep.us\/fr\/united-states-germany\/employment-social-security\/","title":{"rendered":"employment-social-security"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"15814\" class=\"elementor elementor-15814\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7c81b72 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7c81b72\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2b4909e\" data-id=\"2b4909e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5ccc96d elementor-widget elementor-widget-html\" data-id=\"5ccc96d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\r\n.taxrep-us-de-employment-social-security,\r\n.taxrep-us-de-employment-social-security * {\r\n  box-sizing: border-box;\r\n}\r\n\r\n.taxrep-us-de-employment-social-security {\r\n  --tuess-navy: #0e2942;\r\n  --tuess-navy-light: #173c5d;\r\n  --tuess-blue: #2b6f97;\r\n  --tuess-blue-soft: #eaf3f8;\r\n  --tuess-red: #d94141;\r\n  --tuess-red-soft: #fbecec;\r\n  --tuess-text: #1c2b38;\r\n  --tuess-muted: #617181;\r\n  --tuess-line: #dbe3e8;\r\n  --tuess-soft: #f4f7f9;\r\n  --tuess-white: #ffffff;\r\n  --tuess-shadow: 0 16px 42px rgba(14, 41, 66, 0.10);\r\n  --tuess-width: 1180px;\r\n\r\n  color: var(--tuess-text);\r\n  font-family: Inter, ui-sans-serif, -apple-system, BlinkMacSystemFont,\r\n    \"Segoe UI\", Roboto, Helvetica, Arial, sans-serif;\r\n  line-height: 1.65;\r\n  -webkit-font-smoothing: antialiased;\r\n}\r\n\r\n.taxrep-us-de-employment-social-security a {\r\n  color: inherit;\r\n  text-decoration: none;\r\n}\r\n\r\n.tuess-wrap {\r\n  width: min(calc(100% - 40px), var(--tuess-width));\r\n  margin-inline: auto;\r\n}\r\n\r\n.tuess-section {\r\n  padding: 82px 0;\r\n}\r\n\r\n.tuess-section-soft {\r\n  background: var(--tuess-soft);\r\n}\r\n\r\n.tuess-eyebrow {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  gap: 10px;\r\n  margin: 0 0 15px;\r\n  color: var(--tuess-blue);\r\n  font-size: 0.82rem;\r\n  font-weight: 800;\r\n  letter-spacing: 0.12em;\r\n  text-transform: uppercase;\r\n}\r\n\r\n.tuess-eyebrow::before {\r\n  content: \"\";\r\n  width: 28px;\r\n  height: 3px;\r\n  border-radius: 999px;\r\n  background: var(--tuess-red);\r\n}\r\n\r\n.taxrep-us-de-employment-social-security h1,\r\n.taxrep-us-de-employment-social-security h2,\r\n.taxrep-us-de-employment-social-security h3 {\r\n  margin-top: 0;\r\n  color: var(--tuess-navy);\r\n  line-height: 1.14;\r\n  letter-spacing: -0.025em;\r\n}\r\n\r\n.taxrep-us-de-employment-social-security h1 {\r\n  max-width: 950px;\r\n  margin-bottom: 22px;\r\n  font-size: clamp(2.7rem, 5vw, 4.8rem);\r\n}\r\n\r\n.taxrep-us-de-employment-social-security h2 {\r\n  margin-bottom: 18px;\r\n  font-size: clamp(2rem, 3.2vw, 3rem);\r\n}\r\n\r\n.taxrep-us-de-employment-social-security h3 {\r\n  margin-bottom: 11px;\r\n  font-size: 1.38rem;\r\n}\r\n\r\n.taxrep-us-de-employment-social-security p {\r\n  margin: 0 0 18px;\r\n}\r\n\r\n.tuess-lead {\r\n  max-width: 880px;\r\n  color: #42596e;\r\n  font-size: clamp(1.08rem, 1.8vw, 1.28rem);\r\n}\r\n\r\n\/* HERO *\/\r\n\r\n.tuess-hero {\r\n  position: relative;\r\n  overflow: hidden;\r\n  padding: 94px 0 78px;\r\n  background:\r\n    radial-gradient(\r\n      circle at 88% 17%,\r\n      rgba(43, 111, 151, 0.18),\r\n      transparent 24%\r\n    ),\r\n    radial-gradient(\r\n      circle at 75% 80%,\r\n      rgba(217, 65, 65, 0.08),\r\n      transparent 20%\r\n    ),\r\n    linear-gradient(135deg, #ffffff 0%, #f4f8fb 68%, #edf4f7 100%);\r\n}\r\n\r\n.tuess-hero::after {\r\n  content: \"US \u00d7 DE\";\r\n  position: absolute;\r\n  right: 2vw;\r\n  bottom: -8px;\r\n  color: rgba(14, 41, 66, 0.038);\r\n  font-size: clamp(5rem, 13vw, 10.5rem);\r\n  font-weight: 900;\r\n  line-height: 1;\r\n  pointer-events: none;\r\n}\r\n\r\n.tuess-hero-content {\r\n  position: relative;\r\n  z-index: 1;\r\n}\r\n\r\n.tuess-breadcrumb {\r\n  display: flex;\r\n  flex-wrap: wrap;\r\n  gap: 7px;\r\n  margin-bottom: 18px;\r\n  color: var(--tuess-muted);\r\n  font-size: 0.9rem;\r\n}\r\n\r\n.tuess-breadcrumb span:not(:last-child)::after {\r\n  content: \"\u203a\";\r\n  margin-left: 7px;\r\n  color: #98a5af;\r\n}\r\n\r\n.tuess-jump-nav {\r\n  display: flex;\r\n  flex-wrap: wrap;\r\n  gap: 10px;\r\n  margin-top: 31px;\r\n}\r\n\r\n.tuess-jump-link {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  min-height: 42px;\r\n  padding: 9px 16px;\r\n  border: 1px solid #b8c6d0;\r\n  border-radius: 999px;\r\n  background: rgba(255, 255, 255, 0.86);\r\n  color: var(--tuess-navy);\r\n  font-size: 0.92rem;\r\n  font-weight: 730;\r\n  transition:\r\n    transform 0.18s ease,\r\n    border-color 0.18s ease,\r\n    background 0.18s ease;\r\n}\r\n\r\n.tuess-jump-link:hover {\r\n  transform: translateY(-2px);\r\n  border-color: var(--tuess-blue);\r\n  background: #fff;\r\n}\r\n\r\n\/* INTRO *\/\r\n\r\n.tuess-intro {\r\n  max-width: 900px;\r\n}\r\n\r\n.tuess-intro strong {\r\n  color: var(--tuess-navy);\r\n}\r\n\r\n\/* TOPICS *\/\r\n\r\n.tuess-topic-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(4, minmax(0, 1fr));\r\n  gap: 22px;\r\n  margin-top: 42px;\r\n}\r\n\r\n.tuess-topic-card {\r\n  position: relative;\r\n  display: flex;\r\n  min-height: 100%;\r\n  flex-direction: column;\r\n  overflow: hidden;\r\n  padding: 29px;\r\n  border: 1px solid var(--tuess-line);\r\n  border-radius: 20px;\r\n  background: var(--tuess-white);\r\n  box-shadow: 0 8px 24px rgba(14, 41, 66, 0.045);\r\n  transition:\r\n    transform 0.2s ease,\r\n    box-shadow 0.2s ease,\r\n    border-color 0.2s ease;\r\n}\r\n\r\n.tuess-topic-card::before {\r\n  content: \"\";\r\n  position: absolute;\r\n  top: 0;\r\n  left: 0;\r\n  width: 100%;\r\n  height: 5px;\r\n  background: var(--tuess-blue);\r\n}\r\n\r\n.tuess-topic-card:nth-child(2n)::before {\r\n  background: var(--tuess-red);\r\n}\r\n\r\n.tuess-topic-card:nth-child(4n)::before {\r\n  background: var(--tuess-navy);\r\n}\r\n\r\n.tuess-topic-card:hover {\r\n  transform: translateY(-5px);\r\n  border-color: rgba(43, 111, 151, 0.42);\r\n  box-shadow: var(--tuess-shadow);\r\n}\r\n\r\n.tuess-topic-number {\r\n  margin-bottom: 13px;\r\n  color: var(--tuess-blue);\r\n  font-size: 0.75rem;\r\n  font-weight: 850;\r\n  letter-spacing: 0.08em;\r\n}\r\n\r\n.tuess-topic-card p {\r\n  margin-bottom: 24px;\r\n  color: var(--tuess-muted);\r\n}\r\n\r\n.tuess-card-link {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  gap: 8px;\r\n  margin-top: auto;\r\n  color: var(--tuess-navy);\r\n  font-weight: 780;\r\n}\r\n\r\n.tuess-card-link::after {\r\n  content: \"\u2192\";\r\n  transition: transform 0.18s ease;\r\n}\r\n\r\n.tuess-topic-card:hover .tuess-card-link::after,\r\n.tuess-situation-card:hover .tuess-card-link::after,\r\n.tuess-article-card:hover .tuess-card-link::after {\r\n  transform: translateX(4px);\r\n}\r\n\r\n\/* SYSTEM *\/\r\n\r\n.tuess-system-box {\r\n  display: grid;\r\n  grid-template-columns: minmax(0, 1fr) minmax(340px, 0.8fr);\r\n  gap: 46px;\r\n  align-items: center;\r\n  margin-top: 50px;\r\n  padding: 36px;\r\n  border: 1px solid var(--tuess-line);\r\n  border-radius: 20px;\r\n  background: var(--tuess-white);\r\n}\r\n\r\n.tuess-system-box p:last-child {\r\n  margin-bottom: 0;\r\n}\r\n\r\n.tuess-system-points {\r\n  display: grid;\r\n  gap: 10px;\r\n  margin: 0;\r\n  padding: 0;\r\n  list-style: none;\r\n}\r\n\r\n.tuess-system-points li {\r\n  position: relative;\r\n  padding-left: 24px;\r\n  color: var(--tuess-muted);\r\n}\r\n\r\n.tuess-system-points li::before {\r\n  content: \"\u2713\";\r\n  position: absolute;\r\n  left: 0;\r\n  color: var(--tuess-blue);\r\n  font-weight: 900;\r\n}\r\n\r\n\/* SITUATIONS *\/\r\n\r\n.tuess-situation-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(3, minmax(0, 1fr));\r\n  gap: 22px;\r\n  margin-top: 40px;\r\n}\r\n\r\n.tuess-situation-card {\r\n  display: flex;\r\n  min-height: 100%;\r\n  flex-direction: column;\r\n  padding: 28px;\r\n  border: 1px solid var(--tuess-line);\r\n  border-radius: 18px;\r\n  background: var(--tuess-white);\r\n  box-shadow: 0 8px 22px rgba(14, 41, 66, 0.045);\r\n  transition:\r\n    transform 0.2s ease,\r\n    box-shadow 0.2s ease;\r\n}\r\n\r\n.tuess-situation-card:hover {\r\n  transform: translateY(-4px);\r\n  box-shadow: var(--tuess-shadow);\r\n}\r\n\r\n.tuess-situation-card p {\r\n  color: var(--tuess-muted);\r\n}\r\n\r\n.tuess-tags {\r\n  display: flex;\r\n  flex-wrap: wrap;\r\n  gap: 7px;\r\n  margin: 2px 0 22px;\r\n}\r\n\r\n.tuess-tag {\r\n  display: inline-flex;\r\n  padding: 5px 9px;\r\n  border-radius: 999px;\r\n  background: var(--tuess-blue-soft);\r\n  color: var(--tuess-blue);\r\n  font-size: 0.73rem;\r\n  font-weight: 700;\r\n}\r\n\r\n\/* ARTICLES *\/\r\n\r\n.tuess-article-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(3, minmax(0, 1fr));\r\n  gap: 22px;\r\n  margin-top: 40px;\r\n}\r\n\r\n.tuess-article-card {\r\n  display: flex;\r\n  min-height: 100%;\r\n  flex-direction: column;\r\n  overflow: hidden;\r\n  border: 1px solid var(--tuess-line);\r\n  border-radius: 18px;\r\n  background: var(--tuess-white);\r\n  transition:\r\n    transform 0.2s ease,\r\n    box-shadow 0.2s ease;\r\n}\r\n\r\n.tuess-article-card:hover {\r\n  transform: translateY(-4px);\r\n  box-shadow: var(--tuess-shadow);\r\n}\r\n\r\n.tuess-article-accent {\r\n  height: 6px;\r\n  background: var(--tuess-blue);\r\n}\r\n\r\n.tuess-article-card:nth-child(3n + 1) .tuess-article-accent {\r\n  background: var(--tuess-red);\r\n}\r\n\r\n.tuess-article-card:nth-child(3n + 3) .tuess-article-accent {\r\n  background: var(--tuess-navy);\r\n}\r\n\r\n.tuess-article-body {\r\n  display: flex;\r\n  min-height: 100%;\r\n  flex-direction: column;\r\n  padding: 26px;\r\n}\r\n\r\n.tuess-article-meta {\r\n  margin-bottom: 11px;\r\n  color: var(--tuess-blue);\r\n  font-size: 0.75rem;\r\n  font-weight: 800;\r\n  letter-spacing: 0.07em;\r\n  text-transform: uppercase;\r\n}\r\n\r\n.tuess-article-body p {\r\n  color: var(--tuess-muted);\r\n}\r\n\r\n\/* SEARCH *\/\r\n\r\n.tuess-search-box {\r\n  display: grid;\r\n  grid-template-columns: minmax(0, 1fr) auto;\r\n  gap: 30px;\r\n  align-items: center;\r\n  margin-top: 45px;\r\n  padding: 31px 34px;\r\n  border: 1px solid var(--tuess-line);\r\n  border-radius: 18px;\r\n  background: var(--tuess-blue-soft);\r\n}\r\n\r\n.tuess-search-box p {\r\n  margin-bottom: 0;\r\n  color: #506b7e;\r\n}\r\n\r\n\/* TOOLS *\/\r\n\r\n.tuess-tool-box {\r\n  display: grid;\r\n  grid-template-columns: minmax(0, 1.1fr) minmax(280px, 0.9fr);\r\n  gap: 46px;\r\n  align-items: center;\r\n  padding: 44px;\r\n  border-radius: 24px;\r\n  background:\r\n    linear-gradient(\r\n      130deg,\r\n      rgba(255, 255, 255, 0.08),\r\n      transparent 52%\r\n    ),\r\n    var(--tuess-navy);\r\n  box-shadow: 0 22px 48px rgba(14, 41, 66, 0.22);\r\n}\r\n\r\n.tuess-tool-box h2,\r\n.tuess-tool-box p {\r\n  color: var(--tuess-white);\r\n}\r\n\r\n.tuess-tool-box p {\r\n  color: rgba(255, 255, 255, 0.76);\r\n}\r\n\r\n.tuess-tool-links {\r\n  display: grid;\r\n  gap: 10px;\r\n}\r\n\r\n.tuess-tool-link {\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: space-between;\r\n  gap: 15px;\r\n  padding: 13px 16px;\r\n  border: 1px solid rgba(255, 255, 255, 0.22);\r\n  border-radius: 12px;\r\n  color: var(--tuess-white);\r\n  font-weight: 720;\r\n}\r\n\r\n.tuess-tool-link::after {\r\n  content: \"\u2192\";\r\n}\r\n\r\n\/* BUTTONS *\/\r\n\r\n.tuess-button {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  justify-content: center;\r\n  min-height: 50px;\r\n  padding: 13px 23px;\r\n  border-radius: 999px;\r\n  background: var(--tuess-navy);\r\n  color: var(--tuess-white) !important;\r\n  font-weight: 780;\r\n  white-space: nowrap;\r\n  box-shadow: 0 12px 26px rgba(14, 41, 66, 0.16);\r\n}\r\n\r\n.tuess-button-alt {\r\n  background: var(--tuess-blue);\r\n}\r\n\r\n.tuess-contact {\r\n  text-align: center;\r\n}\r\n\r\n.tuess-contact p {\r\n  max-width: 760px;\r\n  margin-inline: auto;\r\n  color: var(--tuess-muted);\r\n}\r\n\r\n\/* RESPONSIVE *\/\r\n\r\n@media (max-width: 1060px) {\r\n  .tuess-topic-grid {\r\n    grid-template-columns: repeat(2, minmax(0, 1fr));\r\n  }\r\n\r\n  .tuess-situation-grid,\r\n  .tuess-article-grid {\r\n    grid-template-columns: repeat(2, minmax(0, 1fr));\r\n  }\r\n}\r\n\r\n@media (max-width: 820px) {\r\n  .tuess-system-box,\r\n  .tuess-tool-box,\r\n  .tuess-search-box {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n\r\n@media (max-width: 680px) {\r\n  .tuess-wrap {\r\n    width: min(calc(100% - 28px), var(--tuess-width));\r\n  }\r\n\r\n  .tuess-section {\r\n    padding: 62px 0;\r\n  }\r\n\r\n  .tuess-hero {\r\n    padding: 68px 0 58px;\r\n  }\r\n\r\n  .tuess-jump-link {\r\n    width: 100%;\r\n  }\r\n\r\n  .tuess-topic-grid,\r\n  .tuess-situation-grid,\r\n  .tuess-article-grid {\r\n    grid-template-columns: 1fr;\r\n  }\r\n\r\n  .tuess-system-box,\r\n  .tuess-tool-box {\r\n    padding: 29px 24px;\r\n  }\r\n\r\n  .tuess-button {\r\n    width: 100%;\r\n  }\r\n}\r\n<\/style>\r\n\r\n<style>\r\n.taxrep-us-de-employment-social-security .tuess-hero h1 {\r\n  max-width: 1020px;\r\n}\r\n\r\n.tuess-topic-kicker {\r\n  display: inline-flex;\r\n  margin-bottom: 13px;\r\n  padding: 6px 11px;\r\n  border-radius: 999px;\r\n  background: var(--tuess-blue-soft);\r\n  color: var(--tuess-blue);\r\n  font-size: 0.78rem;\r\n  font-weight: 800;\r\n}\r\n\r\n.tuess-two-col {\r\n  display: grid;\r\n  grid-template-columns: minmax(0, 1.2fr) minmax(300px, .8fr);\r\n  gap: 44px;\r\n  align-items: start;\r\n}\r\n\r\n.tuess-side-box {\r\n  padding: 28px;\r\n  border: 1px solid var(--tuess-line);\r\n  border-radius: 18px;\r\n  background: var(--tuess-white);\r\n  box-shadow: 0 8px 24px rgba(14,41,66,.045);\r\n}\r\n\r\n.tuess-side-box h3 {\r\n  font-size: 1.22rem;\r\n}\r\n\r\n.tuess-side-list {\r\n  display: grid;\r\n  gap: 10px;\r\n  margin: 0;\r\n  padding: 0;\r\n  list-style: none;\r\n}\r\n\r\n.tuess-side-list li {\r\n  position: relative;\r\n  padding-left: 23px;\r\n  color: var(--tuess-muted);\r\n}\r\n\r\n.tuess-side-list li::before {\r\n  content: \"\u2192\";\r\n  position: absolute;\r\n  left: 0;\r\n  color: var(--tuess-blue);\r\n  font-weight: 900;\r\n}\r\n\r\n.tuess-step-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(4,minmax(0,1fr));\r\n  gap: 20px;\r\n  margin-top: 38px;\r\n}\r\n\r\n.tuess-step {\r\n  padding: 25px;\r\n  border: 1px solid var(--tuess-line);\r\n  border-radius: 18px;\r\n  background: var(--tuess-white);\r\n}\r\n\r\n.tuess-step-no {\r\n  margin-bottom: 10px;\r\n  color: var(--tuess-red);\r\n  font-size: .75rem;\r\n  font-weight: 850;\r\n  letter-spacing: .08em;\r\n}\r\n\r\n.tuess-step p {\r\n  margin-bottom: 0;\r\n  color: var(--tuess-muted);\r\n}\r\n\r\n.tuess-question-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(2,minmax(0,1fr));\r\n  gap: 18px;\r\n  margin-top: 36px;\r\n}\r\n\r\n.tuess-question-card {\r\n  padding: 24px 25px;\r\n  border: 1px solid var(--tuess-line);\r\n  border-radius: 16px;\r\n  background: var(--tuess-white);\r\n}\r\n\r\n.tuess-question-card h3 {\r\n  font-size: 1.18rem;\r\n}\r\n\r\n.tuess-question-card p {\r\n  margin-bottom: 0;\r\n  color: var(--tuess-muted);\r\n}\r\n\r\n.tuess-note {\r\n  margin-top: 34px;\r\n  padding: 24px 27px;\r\n  border-left: 5px solid var(--tuess-blue);\r\n  border-radius: 0 14px 14px 0;\r\n  background: var(--tuess-blue-soft);\r\n}\r\n\r\n.tuess-note p:last-child {\r\n  margin-bottom: 0;\r\n}\r\n\r\n.tuess-sister {\r\n  display: grid;\r\n  grid-template-columns: minmax(0,1fr) auto;\r\n  gap: 28px;\r\n  align-items: center;\r\n  margin-top: 38px;\r\n  padding: 29px 32px;\r\n  border: 1px solid var(--tuess-line);\r\n  border-radius: 18px;\r\n  background: var(--tuess-white);\r\n}\r\n\r\n.tuess-sister p {\r\n  margin-bottom: 0;\r\n  color: var(--tuess-muted);\r\n}\r\n\r\n@media (max-width: 980px) {\r\n  .tuess-step-grid {\r\n    grid-template-columns: repeat(2,minmax(0,1fr));\r\n  }\r\n}\r\n\r\n@media (max-width: 820px) {\r\n  .tuess-two-col,\r\n  .tuess-sister {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n\r\n@media (max-width: 680px) {\r\n  .tuess-step-grid,\r\n  .tuess-question-grid {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n<\/style>\r\n\r\n\r\n\r\n<div class=\"taxrep-us-de-employment-social-security\">\r\n\r\n  <section class=\"tuess-hero\">\r\n    <div class=\"tuess-wrap tuess-hero-content\">\r\n\r\n      <div class=\"tuess-breadcrumb\" aria-label=\"Fil d&#039;Ariane\">\r\n        <span><a href=\"\/fr\/\">Accueil<\/a><\/span>\r\n        <span><a href=\"\/fr\/united-states-germany\/\">\u00c9tats-Unis-Allemagne<\/a><\/span>\r\n        <span>Emploi et s\u00e9curit\u00e9 sociale<\/span>\r\n      <\/div>\r\n\r\n      <p class=\"tuess-eyebrow\">\u00c9tats-Unis-Allemagne<\/p>\r\n      <h1>Emploi et s\u00e9curit\u00e9 sociale<\/h1>\r\n\r\n      <p class=\"tuess-lead\">\r\n        Working across the United States and Germany raises two separate questions:\r\n        where employment income is taxed and which country's social-security\r\n        system applies. Employment location, employer structure, remote work,\r\n        assignments and self-employment can change the result.\r\n      <\/p>\r\n\r\n      <nav class=\"tuess-jump-nav\" aria-label=\"Sections de page\">\r\n        <a class=\"tuess-jump-link\" href=\"#overview\">Vue d'ensemble<\/a>\r\n        <a class=\"tuess-jump-link\" href=\"#situations\">Situations courantes<\/a>\r\n        <a class=\"tuess-jump-link\" href=\"#social-security\">S\u00e9curit\u00e9 sociale<\/a>\r\n        <a class=\"tuess-jump-link\" href=\"#articles\">Guides techniques<\/a>\r\n        <a class=\"tuess-jump-link\" href=\"#german-side\">Perspective allemande<\/a>\r\n      <\/nav>\r\n\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"overview\" class=\"tuess-section\">\r\n    <div class=\"tuess-wrap\">\r\n      <div class=\"tuess-two-col\">\r\n\r\n        <div class=\"tuess-intro\">\r\n          <p class=\"tuess-eyebrow\">Vue d'ensemble<\/p>\r\n          <h2>Tax and social security have to be analyzed separately<\/h2>\r\n\r\n          <p class=\"tuess-lead\">\r\n            A worker can have one answer for income tax and another for social\r\n            security. The payroll treatment should follow those two analyses\r\n            rather than drive them.\r\n          <\/p>\r\n\r\n          <p>\r\n            For income tax, the actual place of work, residence, employer facts\r\n            and treaty rules are relevant. For social security, the U.S.\u2013German\r\n            Social Security Agreement determines which country's covered system\r\n            applies in many cross-border employment and self-employment cases.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <aside class=\"tuess-side-box\">\r\n          <h3>Probl\u00e8mes typiques<\/h3>\r\n          <ul class=\"tuess-side-list\">\r\n            <li>U.S. employer \/ German residence<\/li>\r\n            <li>German employer \/ U.S. residence<\/li>\r\n            <li>Remote work and home office<\/li>\r\n            <li>Temporary assignments<\/li>\r\n            <li>Self-employment<\/li>\r\n            <li>Payroll withholding<\/li>\r\n            <li>Certificate of coverage<\/li>\r\n            <li>FICA \/ German social security<\/li>\r\n          <\/ul>\r\n        <\/aside>\r\n\r\n      <\/div>\r\n\r\n      <div class=\"tuess-sister\">\r\n        <div>\r\n          <h3>Aborder ce m\u00eame sujet du point de vue allemand<\/h3>\r\n          <p>\r\n            The German TaxRep page focuses on German wage taxation, payroll,\r\n            German social-security coverage and the treatment of U.S. employment.\r\n          <\/p>\r\n        <\/div>\r\n        <a class=\"tuess-button tuess-button-alt\"\r\n           href=\"https:\/\/taxrep.de\/fachwissen\/deutschland-usa\/arbeit-und-sozialversicherung\/\">\r\n          Une perspective allemande ouverte\r\n        <\/a>\r\n      <\/div>\r\n\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"situations\" class=\"tuess-section tuess-section-soft\">\r\n    <div class=\"tuess-wrap\">\r\n\r\n      <p class=\"tuess-eyebrow\">Situations courantes<\/p>\r\n      <h2>Start with where the work is actually performed<\/h2>\r\n\r\n      <div class=\"tuess-situation-grid\">\r\n\r\n        <article class=\"tuess-situation-card\">\r\n          <h3>U.S. employer, employee living in Germany<\/h3>\r\n          <p>German workdays, payroll, permanent-establishment risk and social-security coverage must be coordinated.<\/p>\r\n          <div class=\"tuess-tags\"><span class=\"tuess-tag\">U.S. employer<\/span><span class=\"tuess-tag\">Allemagne<\/span><\/div>\r\n          <a class=\"tuess-card-link\" href=\"\/fr\/united-states-germany\/us-employer-employee-germany\/\">Voir la situation<\/a>\r\n        <\/article>\r\n\r\n        <article class=\"tuess-situation-card\">\r\n          <h3>German employer, employee living in the U.S.<\/h3>\r\n          <p>U.S. work location, German payroll consequences and continuing German coverage require separate analysis.<\/p>\r\n          <div class=\"tuess-tags\"><span class=\"tuess-tag\">German employer<\/span><span class=\"tuess-tag\">\u00c9tats-Unis<\/span><\/div>\r\n          <a class=\"tuess-card-link\" href=\"\/fr\/united-states-germany\/german-employer-employee-us\/\">Voir la situation<\/a>\r\n        <\/article>\r\n\r\n        <article class=\"tuess-situation-card\">\r\n          <h3>Temporary assignment from the U.S. to Germany<\/h3>\r\n          <p>A temporary assignment can preserve U.S. social-security coverage if the agreement conditions are met.<\/p>\r\n          <div class=\"tuess-tags\"><span class=\"tuess-tag\">Assignment<\/span><span class=\"tuess-tag\">U.S. coverage<\/span><\/div>\r\n          <a class=\"tuess-card-link\" href=\"\/fr\/united-states-germany\/us-assignment-germany\/\">Voir la situation<\/a>\r\n        <\/article>\r\n\r\n        <article class=\"tuess-situation-card\">\r\n          <h3>Temporary assignment from Germany to the U.S.<\/h3>\r\n          <p>German social-security coverage may continue for a qualifying temporary assignment, supported by the appropriate certificate.<\/p>\r\n          <div class=\"tuess-tags\"><span class=\"tuess-tag\">Entsendung<\/span><span class=\"tuess-tag\">German coverage<\/span><\/div>\r\n          <a class=\"tuess-card-link\" href=\"\/fr\/united-states-germany\/german-assignment-us\/\">Voir la situation<\/a>\r\n        <\/article>\r\n\r\n        <article class=\"tuess-situation-card\">\r\n          <h3>Remote work from Germany for a U.S. company<\/h3>\r\n          <p>Home-office work can affect wage taxation, payroll and employer obligations even where the employer has no German office.<\/p>\r\n          <div class=\"tuess-tags\"><span class=\"tuess-tag\">Remote work<\/span><span class=\"tuess-tag\">Home office<\/span><\/div>\r\n          <a class=\"tuess-card-link\" href=\"\/fr\/united-states-germany\/remote-work-germany-us-employer\/\">Voir la situation<\/a>\r\n        <\/article>\r\n\r\n        <article class=\"tuess-situation-card\">\r\n          <h3>Self-employed person working between both countries<\/h3>\r\n          <p>Self-employment tax and German social-security exposure depend on where the activity is carried on and whether a temporary-transfer rule applies.<\/p>\r\n          <div class=\"tuess-tags\"><span class=\"tuess-tag\">Self-employed<\/span><span class=\"tuess-tag\">SE tax<\/span><\/div>\r\n          <a class=\"tuess-card-link\" href=\"\/fr\/united-states-germany\/self-employed-us-germany-social-security\/\">Voir la situation<\/a>\r\n        <\/article>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"social-security\" class=\"tuess-section\">\r\n    <div class=\"tuess-wrap\">\r\n\r\n      <p class=\"tuess-eyebrow\">S\u00e9curit\u00e9 sociale<\/p>\r\n      <h2>Which system applies?<\/h2>\r\n\r\n      <div class=\"tuess-question-grid\">\r\n\r\n        <div class=\"tuess-question-card\">\r\n          <h3>General rule<\/h3>\r\n          <p>\r\n            As a starting point, an employed person is generally covered by\r\n            the social-security system of the country where the work is performed.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tuess-question-card\">\r\n          <h3>Temporary assignments<\/h3>\r\n          <p>\r\n            The agreement contains exceptions for qualifying temporary assignments,\r\n            allowing coverage to remain in the sending country in defined cases.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tuess-question-card\">\r\n          <h3>Self-employment<\/h3>\r\n          <p>\r\n            A self-employed person working only in one country is generally assigned\r\n            to that country's covered system, subject to the agreement's temporary-transfer rules.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tuess-question-card\">\r\n          <h3>Certificate of coverage<\/h3>\r\n          <p>\r\n            A certificate documents which country's covered system applies and can\r\n            support exemption from contributions in the other country.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tuess-question-card\">\r\n          <h3>D\/USA 101 and D\/USA 101 A<\/h3>\r\n          <p>\r\n            German authorities use these certificates in relevant Germany\u2013U.S.\r\n            cases to evidence continuing German coverage or exemption from U.S. contributions.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tuess-question-card\">\r\n          <h3>Health insurance is not identical to FICA<\/h3>\r\n          <p>\r\n            The scope of the bilateral agreement and the domestic German\r\n            health, long-term-care and other social-insurance rules must be checked carefully.\r\n          <\/p>\r\n        <\/div>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"articles\" class=\"tuess-section tuess-section-soft\">\r\n    <div class=\"tuess-wrap\">\r\n\r\n      <p class=\"tuess-eyebrow\">Guides techniques<\/p>\r\n      <h2>Detailed U.S.\u2013Germany employment and social-security guides<\/h2>\r\n\r\n      <div class=\"tuess-article-grid\">\r\n\r\n        <article class=\"tuess-article-card\"><div class=\"tuess-article-accent\"><\/div><div class=\"tuess-article-body\">\r\n          <div class=\"tuess-article-meta\">Employment<\/div>\r\n          <h3>U.S. employer with employee working in Germany<\/h3>\r\n          <p>Wage tax, payroll, work location and social-security coordination.<\/p>\r\n          <a class=\"tuess-card-link\" href=\"\/fr\/united-states-germany\/us-employer-employee-germany\/\">Lire le guide<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tuess-article-card\"><div class=\"tuess-article-accent\"><\/div><div class=\"tuess-article-body\">\r\n          <div class=\"tuess-article-meta\">Remote Work<\/div>\r\n          <h3>Working remotely from Germany for a U.S. employer<\/h3>\r\n          <p>German workdays, employer obligations and cross-border payroll questions.<\/p>\r\n          <a class=\"tuess-card-link\" href=\"\/fr\/united-states-germany\/remote-work-germany-us-employer\/\">Lire le guide<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tuess-article-card\"><div class=\"tuess-article-accent\"><\/div><div class=\"tuess-article-body\">\r\n          <div class=\"tuess-article-meta\">Assignment<\/div>\r\n          <h3>U.S. employee assigned to Germany<\/h3>\r\n          <p>Temporary-assignment rules and certificate-of-coverage planning.<\/p>\r\n          <a class=\"tuess-card-link\" href=\"\/fr\/united-states-germany\/us-assignment-germany\/\">Lire le guide<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tuess-article-card\"><div class=\"tuess-article-accent\"><\/div><div class=\"tuess-article-body\">\r\n          <div class=\"tuess-article-meta\">Entsendung<\/div>\r\n          <h3>German employee assigned to the United States<\/h3>\r\n          <p>Continuing German coverage, D\/USA 101 and U.S. contribution relief.<\/p>\r\n          <a class=\"tuess-card-link\" href=\"\/fr\/united-states-germany\/german-assignment-us\/\">Lire le guide<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tuess-article-card\"><div class=\"tuess-article-accent\"><\/div><div class=\"tuess-article-body\">\r\n          <div class=\"tuess-article-meta\">Self-Employment<\/div>\r\n          <h3>Self-employment tax under the U.S.\u2013Germany agreement<\/h3>\r\n          <p>Which country's social-security system covers cross-border self-employment.<\/p>\r\n          <a class=\"tuess-card-link\" href=\"\/fr\/united-states-germany\/self-employed-us-germany-social-security\/\">Lire le guide<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tuess-article-card\"><div class=\"tuess-article-accent\"><\/div><div class=\"tuess-article-body\">\r\n          <div class=\"tuess-article-meta\">Certificate<\/div>\r\n          <h3>Certificate of coverage for Germany and the U.S.<\/h3>\r\n          <p>Why the certificate matters and which authority issues it.<\/p>\r\n          <a class=\"tuess-card-link\" href=\"\/fr\/united-states-germany\/certificate-of-coverage-social-security\/\">Lire le guide<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tuess-article-card\"><div class=\"tuess-article-accent\"><\/div><div class=\"tuess-article-body\">\r\n          <div class=\"tuess-article-meta\">Payroll<\/div>\r\n          <h3>German payroll for a U.S. employer<\/h3>\r\n          <p>When a foreign employer may face German payroll and registration obligations.<\/p>\r\n          <a class=\"tuess-card-link\" href=\"\/fr\/united-states-germany\/german-payroll-us-employer\/\">Lire le guide<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tuess-article-card\"><div class=\"tuess-article-accent\"><\/div><div class=\"tuess-article-body\">\r\n          <div class=\"tuess-article-meta\">Tax Treaty<\/div>\r\n          <h3>Employment income under the U.S.\u2013Germany tax treaty<\/h3>\r\n          <p>Residence, workdays, employer facts and treaty coordination.<\/p>\r\n          <a class=\"tuess-card-link\" href=\"\/fr\/united-states-germany\/employment-income-tax-treaty\/\">Lire le guide<\/a>\r\n        <\/div><\/article>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"german-side\" class=\"tuess-section\">\r\n    <div class=\"tuess-wrap\">\r\n\r\n      <p class=\"tuess-eyebrow\">Accompagnement bidirectionnel<\/p>\r\n      <h2>Poursuivre avec le point de vue de TaxRep en Allemagne<\/h2>\r\n\r\n      <div class=\"tuess-topic-grid\">\r\n\r\n        <a class=\"tuess-topic-card\" href=\"https:\/\/taxrep.de\/fachwissen\/deutschland-usa\/arbeit-und-sozialversicherung\/\">\r\n          <div class=\"tuess-topic-number\">DE<\/div>\r\n          <h3>Arbeit &amp; Sozialversicherung<\/h3>\r\n          <p>German-language analysis from the German tax and payroll perspective.<\/p>\r\n          <span class=\"tuess-card-link\">Acc\u00e9der \u00e0 taxrep.de<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tuess-topic-card\" href=\"\/fr\/united-states-germany\/residency-moving\/\">\r\n          <div class=\"tuess-topic-number\">01<\/div>\r\n          <h3>R\u00e9sidence et d\u00e9m\u00e9nagement<\/h3>\r\n          <p>Residence and moving-year questions that often determine the employment analysis.<\/p>\r\n          <span class=\"tuess-card-link\">Previous topic<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tuess-topic-card\" href=\"\/fr\/united-states-germany\/businesses-ownership-interests\/\">\r\n          <div class=\"tuess-topic-number\">04<\/div>\r\n          <h3>Entreprises et participations<\/h3>\r\n          <p>Employer structures, LLCs and cross-border business ownership.<\/p>\r\n          <span class=\"tuess-card-link\">Explore business<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tuess-topic-card\" href=\"\/fr\/united-states-germany\/\">\r\n          <div class=\"tuess-topic-number\">\u00c9TATS-UNIS<\/div>\r\n          <h3>\u00c9tats-Unis-Allemagne<\/h3>\r\n          <p>Retour \u00e0 la page compl\u00e8te consacr\u00e9e \u00e0 la fiscalit\u00e9 transfrontali\u00e8re entre les \u00c9tats-Unis et l&#x27;Allemagne.<\/p>\r\n          <span class=\"tuess-card-link\">Retour au hub<\/span>\r\n        <\/a>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"tuess-section tuess-section-soft\">\r\n    <div class=\"tuess-wrap tuess-contact\">\r\n      <p class=\"tuess-eyebrow\">Conseils fiscaux \u00c9tats-Unis \u2013 Allemagne<\/p>\r\n      <h2>Working across the United States and Germany?<\/h2>\r\n      <p>\r\n        We coordinate employment taxation, payroll, social-security coverage\r\n        and the related U.S. and German reporting obligations.\r\n      <\/p>\r\n      <a class=\"tuess-button\" href=\"\/fr\/contact\/\">Discuss your employment situation<\/a>\r\n    <\/div>\r\n  <\/section>\r\n\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Home United States\u2013Germany Employment &amp; Social Security United States\u2013Germany Employment &amp; Social Security Working across the United States and Germany raises two separate questions: where employment income is taxed and which country&#8217;s social-security system applies. Employment location, employer structure, remote work, assignments and self-employment can change the result. Overview Common Situations Social Security Technical Guides [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":15689,"menu_order":5,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"footnotes":""},"class_list":["post-15814","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Aargau Tax Service for Businesses and Individuals<\/title>\n<meta name=\"description\" content=\"Explore the Aargau Tax Service for comprehensive solutions in income, wealth, and business tax for your unique needs.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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