GN 01749: Agreement with the Czech Republic.
TN 1 (05-16)
A. Benefit programs included
The provisions of the agreement that permit people to qualify for benefits based on combined U.S. and Czech coverage apply to U.S. and Czech retirement, survivors, and disability benefits. The agreement does not apply to Medicare benefits or Supplemental Security Income payments.
B. Taxes included
The provisions of the agreement that eliminate dual Social Security coverage and taxes apply to:
U.S. Social Security taxes (Federal Insurance Contributions Act (FICA) and Self-Employment Contributions Act (SECA)) including the Medicare portion; and
Czech Social Security taxes that finance old-age, survivors, disability and unemployment insurance.
NOTE: On May 1, 2016, a supplementary agreement between the United States and the Czech Republic entered into force as described in GN 01749.105A. Beginning on that date, the U.S. workers exempt from Czech old-age, survivors, disability and unemployment insurance will also become exempt from paying Czech health insurance taxes.