TN 1 (01-03)

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 or Supplemental Security Income payments.

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:

1. U.S. Social Security taxes (FICA and SECA) including the Medicare portion, and

2. 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