BASIC (06-09)

A. Policy — Social Security benefit programs under the U.S.-Polish agreement

The provisions of the agreement that permit people to qualify for benefits based on combined U.S. and Polish coverage credits apply to the following types of benefits:

• U.S. old-age, survivors and disability benefits.

• Polish old-age, survivors and disability benefits; one-time indemnity payments and benefits awarded as a result of work accidents and occupational diseases; and funeral grants. The Social Insurance Institution (Zaklad Ubezpieczeñ Spolecznych-ZUS) deals with the social security provisions governing non-agricultural workers. The Agricultural Social Insurance Fund (Kasa Rolniczego Ubezpiecenia Spolecznego-KRUS) deals with the social security provisions under the laws governing farmers in Poland.

B. Policy — Social Security benefits not included in the Polish agreement

The agreement does not apply to Medicare benefits or Supplemental Security Income payments.

C. Policy — U.S. Social Security and Polish Social Security taxation

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

• Polish Social Security taxes that finance old-age, survivors and disability benefits; farmer’s pension and social insurance; one-time indemnity payments and benefits awarded as a result of work accidents and occupational diseases, and funeral grants.

D. References

RS 02002.200 - RS 02002.248, Agreement provisions for the elimination of dual coverage and taxation