TN 1 (03-99)

A. Policy - Benefit programs included

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

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

• Dutch retirement and survivors benefits under the NIS and disability benefits under the EPIS and SPIS. The agreement does not apply to other Dutch benefit programs, including those mentioned in section GN 01725.110B.

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

• Dutch Social Security taxes that finance retirement, survivors and disability benefits, family allowances, health and sickness insurance benefits, and unemployment benefits under the NIS, EPIS, and SPIS.

C. Reference

Agreement provisions for the elimination of dual coverage and taxation,
RS 02001.600 - RS 02001.645