POMS Reference

This change was made on Nov 22, 2017. See latest version.
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GN 01735.110: Scope of the U.S. - Irish Agreement

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  • 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