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

1. U.S. retirement, survivors and disability benefits.

The Agreement does not apply to U.S. Medicare benefits, Supplemental Security Income (SSI) payments or special age 72 benefits.

2. Swiss "ordinary" retirement, survivors and disability benefits.

The Agreement does not apply to Swiss supplementary occupational benefits.

In order to be covered, one must be covered under and paying Swiss Old Age and Survivors Disability Insurance (OASDI) taxes. Individuals excused from paying Swiss OASDI taxes are also excused from paying Swiss taxes that finance their health insurance, accident and occupational disease insurance, and unemployment insurance.

The provisions of the Agreement that eliminate dual social security coverage and taxes apply to:

• •

  U.S. Social Security taxes under the Federal Insurance Contributions Act (FICA) and Self-Employment Contributions Act (SECA), including the Medicare portions of those Acts; and

• •

  Swiss social security taxes that finance ordinary retirement, survivors and disability benefits.

Agreement provisions for the elimination of dual coverage and taxation, RS 02001.150 through RS 02001.190.