TN 1 (05-16)

GN 01749.110 Scope of the U.S. — Czech Agreement

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.

For more information about the agreement between the U.S. and the Czech Republic, see RS 02002.150 through RS 02002.195.

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.

C. References

  • RS 02002.150 Effective Date of the Agreement with the Czech Republic, through

  • RS 02002.195 How a Certificate of Coverage is Issued under the Agreement with the Czech Republic

  • GN 01749.105A Effective Date of the U.S.—Czech Agreement


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0201749110
GN 01749.110 - Scope of the U.S. — Czech Agreement - 05/24/2016
Batch run: 11/22/2017
Rev:05/24/2016