The employer entered into an agreement with the Internal Revenue Service under Section 3121(l) of the Domestic Revenue Code to pay social security taxes for U.S. citizens and residents employed by the subsidiary. Help us close the gaps in benefit protection for workers who have split their careers between the U.S. and another country, but haven`t worked long enough in one or two countries to qualify for Social Security benefits. Aggregation allows workers to combine work credits from both countries in order to qualify for benefits. The amount of the benefit paid is proportional to the amount of credits acquired in the paying country. A deal with Japan would save U.S. workers and their employers about $632 million in Japanese social security and health insurance taxes in the first five years of the deal. .