Do ITIN holders pay Social Security and Medicare tax?

Yes if they earn US wages. Payroll tax (FICA: 6.2% Social Security + 1.45% Medicare) is withheld from every paycheck regardless of whether the worker has an SSN or ITIN. Self-employed ITIN holders pay both halves (15.3%) on Schedule SE. The contributions are not credited to a Social Security record without an SSN.

If I get an SSN later, do my ITIN payroll taxes count?

If wages were reported to the SSA under the SSN of another person or under a placeholder SSN, the credits do not transfer when the ITIN holder receives a real SSN. If the wages were reported with the ITIN in the SSN field (unusual but it happens), the SSA can sometimes credit them after a manual review.

Can ITIN holders access Medicaid or food assistance?

Federal Medicaid and SNAP are not available to most ITIN-only holders. Some states (California, Illinois, New York) offer state-funded health coverage and food assistance regardless of immigration status. Emergency Medicaid is available federally for life-threatening emergencies.

Updated June 25, 2026

ITIN and Social Security: What Non-Residents Can Access (2026)

Q: What is a totalization agreement?

A totalization agreement is a bilateral treaty that prevents double Social Security taxation and lets workers combine credits from both countries to qualify for benefits. The US has agreements with 30+ countries. Workers covered by an agreement can sometimes claim US Social Security benefits even with limited US credits.

What Social Security Programs Can ITIN Holders Access?

Program	ITIN-Only Eligible?
Social Security retirement	No (SSN required)
Social Security disability (SSDI)	No (SSN required)
Supplemental Security Income (SSI)	No (US citizen or qualified alien)
Survivor benefits	No (worker needed SSN)
Federal Medicaid (most states)	No
Emergency Medicaid	Yes (life-threatening only)
Federal SNAP (food stamps)	No (most cases)
State health coverage (CA, IL, NY, etc.)	Varies by state

Why Do ITIN Holders Pay FICA Tax Without Earning Credits?

US payroll tax (FICA) is mandatory on all US wages regardless of whether the worker has an SSN. Employers withhold 6.2% Social Security and 1.45% Medicare from every paycheck. The contributions are forwarded to the SSA and held in suspense-file accounts that do not credit a specific worker without an SSN. The SSA estimates billions of dollars sit in these unmatched accounts.

What Is a Totalization Agreement and Who Qualifies?

Totalization agreements are bilateral treaties between the US and other countries that prevent double Social Security taxation and allow workers to combine credits from both countries to qualify for benefits. The US has agreements with: Australia, Austria, Belgium, Brazil, Canada, Chile, Czech Republic, Denmark, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Japan, Luxembourg, Mexico, Netherlands, Norway, Poland, Portugal, Slovak Republic, Slovenia, South Korea, Spain, Sweden, Switzerland, United Kingdom, and Uruguay.

Workers with mixed US and home-country work history may claim benefits under the agreement even without 40 US-only credits. The SSA processes totalization claims through the home-country social-security agency.

What Happens to Payroll Credits If I Get an SSN Later?

When an ITIN holder receives an SSN, future wages report to the new SSN and credits accumulate normally. Past wages reported with someone else's SSN do not transfer. Wages reported with the ITIN in the SSN field (rare) can sometimes be credited after manual SSA review with form SS-7008 and supporting documentation. See ITIN vs SSN and What Is an ITIN.

Frequently Asked Questions About ITIN and Social Security

Generally no. Social Security retirement, disability, and survivor benefits require an SSN and 40 quarters of credited work history under the SSN. ITIN holders do not earn Social Security credits, so they do not qualify for benefits. Exceptions: totalization agreements with certain countries allow combining home-country and US credits.

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