I am a L1B Visa Holder working in United States. Can i get the Social Security Tax refunded back?

Answer 1

No. In most cases there is a treaty in place with our home country to cover social security credits across national borders.

If there is a treaty with your country, you should receive credits for whatever similar program that your country offers.

If there isn't a treaty, you should contact your lawmakers about negotiating a treaty so that you will get proper credit. Unfortunately there is no provision for refund of the SS taxes.

Answer 2

The only US visa type that is specifically exempt from US social security tax is foreign student visas.

The treaty that Bostonian is referring to is called a social security totalization agreement. The US has tax treaties with many countries, but they only have totalization agreements with a handful of countries (typically European countries). Under the totalization agreement, an individual who is a citizen of one country and travels to work in another country is only subject to social taxes in their home country provided:

1. The individual continues to pay in, and is covered by social insurance in their home country, AND

2. The individual is employed by a company in their home country, continues to be on the home country payroll, or their wages paid in the host country is borne by the company in the home country.

Absent of a totalization agreement in place, if there is a tax treaty between your home country and the US, you should receive credit towards meeting the employment requirement in your home country towards the work you performed in the US.