3. This agreement does not infringe on the rights and obligations arising from European Union law or the EEA agreement or a social security agreement or agreement with a third party, but does not prevent the contracting party from taking into account, in the application of this agreement, the provisions of such an agreement or agreement with a third party. For Japan, the agreement covers social security taxes (including, in some cases, the share of health insurance in Japan) and social security benefits for pensions, disability and survivors. The National Pension Fund and the Workers` Pension Fund, which are professional pension funds, whose participation and contributions are optional, are not covered. The pension scheme for members of local assemblies, a supplementary pension scheme for local government workers, is also not subject to the agreement. The agreement also does not apply to the old age pension or other non-contributory Japanese allowances that are paid from general income. If you are entitled to social security benefits from both the United States and Japan and you do not need the agreement to qualify for these benefits, the amount of your benefit in the United States may be reduced. This is the result of a provision of U.S. law that can influence how your benefit is determined if you also receive a work-based pension that was not covered by U.S. Social Security.
For more information, visit the Windfall Elimination Commission (publication 05-10045). If you are outside the United States, you can email us in the More Information section. Prior to the agreement, workers, employers and the self-employed may, in certain circumstances, be required to pay social security taxes in the United States and Japan for the same work. For migrants subject to reciprocal agreement, contributions to social security authorities in the United Kingdom and the country of origin under the agreement are counted when determining the right to benefits payable by each country. The agreement contains detailed rules for different types of benefits and information on whether a worker is receiving benefits from the UK or his country of origin. If you are seconded to the UK from an EEA country or Switzerland, please read what happens if I am a seconded worker from the EU, Norway, Iceland, Liechtenstein or Switzerland?. The answers to the following questions assume that you are from a non-EEA/Switzerland country with which the UK has a bilateral social security agreement. An agreement that will enter into force on October 1, 2005 between the United States and Japan improves the protection of social security for people who work or have worked in both countries.