GN 01735.110:
Scope of the U.S. - Irish Agreement
Effective Dates: 04/18/2014 - Present- Effective Dates: 11/22/2017 - 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.- 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:
- * 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
x
← This means that the line
was removed and
was added – in other words, the "Effective Dates" line at the top of the document has been updated to reflect that the new version is effective as of the date the change was made.