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

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  U.S. retirement, survivors, and disability benefits. The Agreement does not apply to U.S. Medicare benefits, or Supplemental Security Income (SSI) payments.

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  U.K. retirement, survivors, and disability benefits. The Agreement does not apply to other contributory benefit programs such as national health insurance.

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

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

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  U.K. social security taxes relating to U.K. contributory benefit programs, including not only retirement, survivors, and disability benefits, but also cash sickness benefits, maternity benefits, death grants, unemployment insurance, and workmen's compensation.

RS 02001.350 - RS 02001.385, Agreement provisions for the elimination of dual coverage and taxation