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.

The agreement does not apply to Medicare benefits or Supplemental Security Income payments.

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.

RS 02002.200 - RS 02002.248, Agreement provisions for the elimination of dual coverage and taxation