When concluding a totalization agreement, the United States and a partner country agree to coordinate the rules on social security and payment of benefits for persons who have worked in both countries during their working lives. Totalization agreements have three main objectives. First, they remove the double taxation of social security that occurs when a worker and his employer are required to pay social security taxes to two countries with equal income. Second, they help fill gaps in the coverage records of people who have divided their careers between two countries by combining or adding up the coverage periods earned in each country. Finally, the aggregation agreements make it possible to pay full benefits to the inhabitants of both countries. A company that sends an employee to another country often guarantees that the use will not result in a reduction in the employee`s after-tax income. Therefore, employers who have tax equalization programs generally agree to pay both the employers` and workers` share of the host country`s social security taxes on behalf of their transferred employees. .