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.