美國簽署國際社會安全協定的制度分析

An Institutional Analysis of International Social Security Agreements Signed by United States with Other Countries

本文探討美國與其他國家簽署國際社會安全協定的主要目的與基本原則，並分析這些社會安全協定之社會安全稅繳納原則以及社會保險年資的通算原則。研究發現，美國簽署國際社會安全協定的主要目的是「豁免勞工與雇主繳納雙重社會安全稅」以及「維持社會安全給付的保護功能」，同時美國至今簽署的所有社會安全協定，主要是秉持「領域原則」、「暫時外派勞工原則」、「自營作業原則」、「年資通算原則」等四項基本原則，不僅制訂有明確的社會安全稅繳納原則，而且也訂有具體的年資通算計算公式與計算步驟，共同建構形成明確的制度體系。未來臺灣與美國洽商雙邊社會安全協定時，建議應該採取「擴大保護對象範圍」的政策方針，並參照美國已經與大多數國家簽署之雙邊通算協定的各項原則，做為「豁免雙重繳納保費」以及「年資通算」的基本原則。

This article aims to explore the main purposes, basic principles, social security tax principles and insurance benefits totalization in International Social Security Agreements signed by United States with other Countries. The first finding is that the main purposes of International Social Security Agreements signed by United States including: exempt double social security tax from workers and employers, maintain the protection function of social security benefits. The second finding is that all International Social Security Agreements signed by United States according to four principles: Territoriality Rule, Detached-worker Rule, Self-employment Rule, Totalization Benefit Rule. The third finding is that United States not only formulate clearly social security tax principles, and also formulate specific calculation formula and calculation steps for totalization, these principles construct a well-established system. In the future, if Taiwan start to negotiate with United States about Bilateral Social Security Agreement, suggestions as follow: adopt the policy of ''expanding the scope of protection'', and refer to the principles of the bilateral settlement agreements that the United States has signed with most countries, as the principles of ''exemption of double social security tax from workers and employers'' and '' Totalization Benefit Rule''.