BASIC (07-14)

A. Benefit programs included under the Slovak Republic Totalization Agreement

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

1. U.S. Retirement, Survivors, and Disability benefits

The agreement applies to U.S. retirement, survivors, and disability benefits. The agreement does not apply to Medicare benefits or Supplemental Security Income payments.

2. Slovak Retirement, Survivors, and Disability benefits

The agreement applies to the Slovak old age, early retirement, survivors, and disability benefits under the first pillar system.

B. Taxes under the Totalization Agreement with the Slovak Republic

The provisions of the agreement that eliminate dual social security coverage and taxes apply to:

1. U.S. Social Security taxes under the Federal Income Contributions Act (FICA) and Self-Employment Contributions Act (SECA), including the Medicare portions of those acts; and

2. Slovak social security taxes that finance retirement, survivors, disability, health insurance, maternity and sickness, work injury, and unemployment programs.

C. References

• RS 02002.255 Effective Date of the Agreement with the Slovak Republic

• RS 02002.260 Scope of the Agreement with the Slovak Republic

• RS 02002.265 General Coverage Rule for Employment under the Agreement with the Slovak Republic

• RS 02002.270 Detached Worker Rule under the Agreement with the Slovak Republic

• RS 02002.275 Crews of Ships Rule under the Agreement with the Slovak Republic

• RS 02002.280 Crews of Aircraft Rule under the Agreement with the Slovak Republic

• RS 02002.285 Government Employee Rule under the Agreement with the Slovak Republic

• RS 02002.290 Self-Employment Rule under the Agreement with the Slovak Republic

• RS 02002.295 Special Exceptions to the Coverage Rules under the Agreement with the Slovak Republic

• RS 02002.300 Processing Requests for Special Exceptions under the Agreement with the Slovak Republic

• RS 02002.305 Certificates of Coverage under the Agreement with the Slovak Republic

• RS 02002.310 How to Issue a Certificate of Coverage under the Agreement with the Slovak Republic