Posting employees to the US: D/USA 101 and the 60-month rule

A German company that sends an existing employee to the United States for a limited time can, under the Germany-US social security agreement, keep that person in German pension insurance for up to 60 months (five years). The proof is certificate D/USA 101, normally requested by the employer through the statutory health insurer or, in some cases, the DVKA. The agreement coordinates pension insurance only: health, care, unemployment and accident insurance, income tax and immigration follow separate rules, and a new US local hire is not a posting at all.

Quick answer

What is certificate D/USA 101?

D/USA 101 shows US and German authorities that, for the branches covered by the agreement, German law applies instead of the corresponding US rules. The agreement principally coordinates the covered pension systems, not every branch of social security.

Who issues it depends on the case. The current official pages are not fully aligned where no pension contributions go to a health insurer: the country-specific DVKA page names the DVKA, while the current DRV USA page names DRV Bund where no pension-insurance obligation exists. Confirm the office before applying. Since 1 January 2026 applications are generally electronic; the DVKA provides a separate questionnaire where the SVLFG is the collection office.

There is a second form, D/USA 101 A. The DVKA presents it for exemption from US social security contributions, to be given to the US tax authorities. Check the DVKA page before using it for your own posting, because that page describes it mainly for US citizens working in Germany.

The US side expects the paper, too. The IRS says people employed in the US by a foreign employer are generally subject to Social Security and Medicare withholding by that employer, unless a totalization agreement provides an exemption; a person seeking exemption must obtain a certificate of coverage from the social security agency of the home country. The IRS page does not name Germany.

How long can you post employees to the US?

The DRV web page says a posting is limited to 60 months. The DVKA and the DRV brochure say five years. Treat them as one period: write “up to 60 months (five years)” in your documents and cite both sources.

A posting under the agreement requires several facts together:

• The person is normally employed in Germany and is sent within an existing German employment relationship.
• The stay is limited in time from the start, not extended informally later. The DRV brochure says an assignment whose limit only becomes clear later is not a posting.
• The German employer remains entitled to direct the work, for example by approving the assignment and continuing to pay.
• The planned stay does not exceed five years.

If the assignment is limited in advance to more than five years, the DVKA says no posting under the agreement is possible and US rules generally apply from the first day, unless an exception agreement is concluded. The DVKA recommends applying for it ideally four months before work in the US begins. Employee and employer apply together, the DVKA decides on the German side and the US Social Security Administration on the other, and both decide at their discretion. As a rule it covers up to five years; an extension of up to three further years may be considered where special circumstances require it. Do not plan a start date around an approval.

The SSA’s own internal instructions, written from the point of view of a US employer sending a worker to Germany, also use a five-year limit, apply to the same employer or an affiliate, and restrict repeat assignments. They describe the mirror situation, so ask the DVKA how repeated or extended postings to the US are treated, and whether a posting to a US affiliate fits, before you promise either.

What does the agreement not cover?

The DRV states that the German-US agreement contains rules on pension insurance only and that all other branches of social insurance are not covered. On the German side the DVKA lists pension insurance and the specialised old-age schemes (miners’ pension insurance, Hüttenknappschaft, farmers’ old-age provision). Use the following table as a prompt for your own checks, not as a ruling.

For health insurance, the DVKA says a person who stays insured in Germany while temporarily working in the US receives benefits in case of illness from the employer, and the health insurer reimburses the employer’s costs up to the German contract rates. After a work accident, contact the competent German accident-insurance institution. The DVKA pages do not say that US costs are covered in full, and they do not say a private US health plan is unnecessary. The DVKA also warns, for postings abroad generally, that double insurance can arise where the host country’s rules apply too. Long-term care insurance is only mentioned in the brochure; ask the insurer if it matters.

Income tax is a separate track. Article 15(2) of the Germany-US treaty uses three cumulative conditions, including no more than 183 days in the relevant calendar year. An assignment lasting more than 183 days fails that first condition; shorter assignments still require all three tests. If a US affiliate bears or economically bears the remuneration, obtain treaty advice on both the employer condition and whether a US permanent establishment or fixed base bears it. Affiliate cost bearing alone does not decide either test. The IRS substantial presence test is a separate three-year count. Confirm the wage-tax treatment with the employer’s local tax office and a Germany-US tax adviser. The A1 certificate guide covers the separate instrument for work in the EU, EEA, Switzerland and the United Kingdom.

Which visa does a posted employee need?

The social security certificate does not give anyone the right to work in the US. This guide goes only as far as USCIS definitions, and whether a particular employee or role qualifies is a question for US immigration counsel.

• L-1A covers qualifying executives or managers transferred within a qualifying organisation. USCIS says either a US or foreign employer may file; a filing foreign employer must have a legal business entity in the United States. The worker and qualifying-relationship conditions require a separate check. Initial stays are generally up to three years, with statutory extension limits.
• L-1B covers specialised knowledge, with a maximum of five years in total.
• B-1 is for temporary business visits such as meetings or negotiating a contract. It is a visit status, not an employment route, and the State Department and counsel should confirm what a visitor may do.

An L-1 route requires a qualifying US business entity and relationship. USCIS says either a US or foreign employer may file, but a filing foreign employer must have a legal business entity in the United States. The visa clock and social-security clock are separate.

What changes if the employee moves to a US employment?

A move to a US employer or a US payroll changes the analysis. The posting conditions (existing German employment, a limit set in advance, continued German pay and direction) typically no longer fit once the person is recruited into an ongoing US role. The DRV says that for work in the US without a posting, insurance is decided under US national rules and that it cannot assess US pension liability.

In that case, treat the move as a US local hire. A local hire can trigger federal and state payroll, registration and worker-classification duties. Identify the work state and employing entity, then confirm current requirements with the relevant agencies; see US payroll for German companies, W-2 employee or 1099 contractor and terminating employees in the US. The US employment law overview and vacation and holidays guide identify rules to check for the actual work location and worker.

What does this mean for your hiring model?

Start with the person and the time frame. A short, fixed assignment of an existing employee may qualify as a posting if all DVKA conditions are met, including the continuing German employment relationship, direction and work for the German employer’s account. A role meant to continue in the US usually points toward local employment; the guide on choosing between employee, contractor and EOR helps compare the options. The wider picture is in hiring in the United States from Germany and the US hub.

Under Deel’s documented EOR workflow, Deel is selected as legal EOR. Ask the provider to identify the contracting and employing entities, governing terms, covered state and allocation of payroll and compliance tasks. Do not treat the arrangement as a German posting without separate advice. If this route remains appropriate, ask Deel about an EOR option for the US role (opens in a new tab) and compare the written answer with local direct employment.

When may an EOR not fit?

An EOR may not fit where the facts support a genuine temporary posting, where the company already has a suitable US employing entity, or where immigration sponsorship, the state or the role is not covered. In those cases, compare the documented posting route or direct local employment with specialist immigration, employment and tax advice.

Further reading

• Hiring in the United States from Germany
• US employment law for German companies
• US payroll for German companies
• A1 certificate: when you need one and who issues it in DACH
• Permanent establishment risk from remote employees abroad

Key terms

Employee

A worker engaged under a local employment contract, with the employer responsible for payroll, social security contributions and compliance with local labour law.

Contractor

A self-employed individual or business engaged for specific services under a commercial contract, without the employment protections or payroll obligations that apply to employees.

Employer of Record (EOR)

A third-party provider that legally employs a worker on behalf of a client company in a country where the client has no local entity, handling local payroll, contracts and compliance.

Permanent establishment

A tax concept describing a fixed place of business or sufficient business activity in a country that can trigger local corporate tax obligations for a foreign company.

Misclassification

Treating a worker as a contractor when, based on the actual working relationship, local law would classify them as an employee, which can create back taxes, penalties and employment claims.

Final checklist

• Confirm the person is an existing German employee and the US stay is limited in advance to five years or less.
• Write the period as “up to 60 months (five years)” and cite the DRV and DVKA.
• Apply in good time through the competent electronic route, or use the stated SVLFG questionnaire where that exception applies.
• If the assignment will exceed five years, ask early for an exception agreement and plan for a refusal.
• Check German health, care, unemployment and accident insurance separately, plus any US unemployment or accident cover.
• Review income tax under the treaty and German wage-tax rules with a Germany-US adviser.
• Get immigration advice on the visa class, petitioner and qualifying business relationship.
• Compare posting, local employment and an EOR on the same facts, and review permanent establishment separately.