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Italy's social security agreement with Japan will enter into force on 1 April 2024
On 12 January 2024, diplomatic notes were exchanged in Tokyo for the entry into force of the Social Security Agreement between Italy and Japan. The agreement comes into effect on 1 April 2024 and enables workers moving between countries to maintain social security coverage in their home country. This agreement will eliminate dual social security contribution charges in respect of persons moving between Italy and Japan. However, it is important to note that obtaining a certificate of coverage may not provide exemption from social security contributions in the host country and, therefore, action will need to be taken in both Italy and Japan for inbound assignees to ensure that partial liabilities are met.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.