GN 01733.110:
Scope of the U.S. and Luxembourg Agreement
Effective Dates: 05/11/2011 - Present
- Effective Dates: 11/22/2017 - Present
- TN 2 (05-11)
- GN 01733.110 Scope of the U.S. and Luxembourg Agreement
- A. Benefit programs included
- The provisions of the agreement that permit people to qualify for benefits based on combined U.S. and Luxembourg coverage apply to the following situations.
- 1. U.S. retirement, survivors, and disability benefits
- The agreement applies to U.S. retirement, survivors, and disability benefits.
The agreement does not apply to Medicare benefits, Supplemental Security Income (SSI), or Special Age 72 benefits.
- The agreement does not apply to Medicare benefits or Supplemental Security Income payments.
- 2. Luxembourg old age (retirement), survivors, and invalidity (disability) benefits
- The agreement applies to the Luxembourg old age (retirement), survivors, and invalidity (disability) benefits.
- The agreement does not apply to other benefit programs, such as sickness and maternity insurance, workers compensation, or family allowances.
- B. Taxes included
- The agreement covers:
- * U.S. Social Security taxes, both Federal Insurance Contributions Act (FICA) and Self-Employment Contributions Act (SECA) including the Medicare portion, and
- * Luxembourg Social Security taxes that finance old age (retirement), survivors, and invalidity (disability) benefits, as well as sickness and maternity insurance, workers compensation, and family allowances.
- C. References
- * RS 02001.750, Effective Date of the U.S. Luxembourg Agreement
- * RS 02001.755, Scope of U.S. Luxembourg Agreement
- * RS 02001.760, General Coverage Rule for Employment-U.S. Luxembourg Agreement
- * RS 02001.765, Detached Worker Rule-U.S. Luxembourg Agreement
- * RS 02001.770, Rule for Crews of Ships or Aircraft-U.S. Luxembourg Agreement
- * RS 02001.775, Rule for Government Employees-U.S. Luxembourg Agreement
- * RS 02001.780, Coverage Rule for Self Employment-U.S. Luxembourg Agreement
- * RS 02001.785, Special Exceptions to the Coverage Rules-U.S. Luxembourg Agreement
- * RS 02001.790, How a Special Exception is Processed-U.S. Luxembourg Agreement
- * RS 02001.795, Certificates of Coverage-U.S. Luxembourg Agreement
- * RS 02001.798, How a Certificate of Coverage is Issued-U.S. Luxembourg Agreement
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