GN 01735.110: Scope of the U.S. - Irish Agreement
Effective Dates: 04/18/2014 - Present
- TN 1 (01-03)
- GN 01735.110 Scope of the U.S. - Irish Agreement
- A. Policy — Benefit programs included
- The provisions of the agreement that permit people to qualify for benefits based on combined U.S. and Irish coverage credits apply to the following types of benefits:
- 1. U.S. Retirement, Survivors and Disability Benefits
The agreement does not apply to Medicare benefits, Supplemental Security Income (SSI), or Special Age 72 benefits.
- 2. Irish Retirement/Old-Age, Survivors and Disability Benefits
- The agreement does not apply to other contributory benefit programs such as unemployment, maternity, occupational injuries, health insurance, etc.
- B. Policy — Taxes included
- The provisions of the agreement that eliminate dual Social Security coverage and taxes apply to:
- * U.S. Social Security taxes (FICA and SECA) including the Medicare portion, and
- * Ireland’s Social Security taxes that finance retirement/old-age, survivors and disability benefits, as well as
- * the unemployment, maternity and occupational injuries insurance programs;
- * deserted wife’s benefits;
- * the health contribution; and
- * the employment and training levy.
- C. References
- Agreement provisions for the elimination of dual coverage and taxation,
- RS 02001.800 - RS 02001.845
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