TN 12 (09-93)

RS 02001.800 Effective Date of the U.S. Irish Agreement

A. POLICY - EFFECTIVE DATE

The agreement with Ireland became effective on September 1, 1993.

B. POLICY - EFFECT ON COVERAGE

Workers whose employment or self-employment would otherwise be covered by both the U.S. and Irish social security systems are covered and taxed by only one country's system beginning September 1, 1993. The agreement does not affect a worker's coverage prior to that date. If a worker had earnings before September 1, 1993 that were dually covered, those earnings would be subject to social security taxes in both countries.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0302001800
RS 02001.800 - Effective Date of the U.S. Irish Agreement - 02/29/1996
Batch run: 02/29/1996
Rev:02/29/1996