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GN 01751.110: Scope of the U.S. — Polish Agreement

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  • Effective Dates: 06/04/2009 - Present
  • Effective Dates: 11/27/2017 - Present
  • BASIC (06-09)
  • GN 01751.110 Scope of the U.S. — Polish Agreement
  • 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, supplemental security income (SSI), or special age 72 payments.
  • 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
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