In November 2019, the Philippines signed a new SSA with South Korea, which is being ratified by the presidency. In addition, SSS is negotiating and exploring the possibility of concluding a bilateral agreement with Greece, the Czech Republic, India, Thailand and Vietnam. It also aims to conclude a bilateral agreement with the United States, Australia, Italy, Norway and Cyprus, which are among the top destinations in the Philippines. When a person is qualified for a social security benefit in the United States on the basis of cumulative coverage in the U.S. and abroad under a totalization agreement, the amount of the U.S. benefit payable is only proportional to the periods of coverage earned in the United States. Similarly, the partner country pays a partially or proportionately paid benefit when combined coverage entitles you to a claim. It is therefore possible for a person to enjoy an overall benefit from an agreement of one of the two countries or both countries if he meets all the conditions applicable to the claim. The provisions for calculating benefits used in the United States are uniform in all totalization agreements, as required by law in provisions 42 U.S.C. Determining a proportional amount of U.S. benefits as part of a totalization agreement is a three-step process. Most TOTALization partners in the United States have more social security agreements in force than the United States with their 28 as of November 2018. By comparison, in 2014, Canada, France, Germany and the United Kingdom – which enter into treaty-to-treaty totalization agreements, thus avoiding some of the legal constraints of the U.S.

process – had 57, 80, 50 and 53 agreements respectively (Leeuwenhaag 2014). As has already been said, the removal of double taxation of income in other countries could lead to greater foreign direct investment in the United States. In addition, thousands of beneficiaries who are not currently eligible for a pension from one or both countries could benefit from an extensive totalization program.  2 An exception to this rule is the agreement with Italy, which allows some transferred workers to choose the social security system to which they are subject. No other U.S. totalization agreement contains a similar rule. These exceptions, based on the country of nationality or nationality of the worker, are provisions of the Social Security Act.