Everyone keeps mentioning totalization agreements when payroll crosses borders. What file should we actually maintain if we think one applies?
Our founder is from Germany and now works partly in the United States for the company. Several advisers have mentioned a possible totalization agreement angle for Social Security coverage, but so far nobody has told us what the operating file should look like if we want to rely on that analysis responsibly.
I am not asking for a slogan like 'check the totalization agreement.' I want to know what records a serious payroll file should hold so we are not just repeating the term without evidence if anyone later asks why FICA was or was not withheld.
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