TN 2 (04-23)

GN 01731.110 Scope of the U.S. - Finnish Agreement

A. Benefit programs included under the U.S. - Finnish Agreement

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

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

  • Finnish retirement, survivors, and disability benefits under the National Pensions and under the Earnings-Related Pension.

B. Taxes under the Agreement

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-Employed Contributions Act (SECA)), including the Medicare portion; and

  • Finnish social security taxes that finance retirement, survivors, disability, sickness and maternity insurance, and child allowances.

C. Reference

RS 02001.700 - RS 02001.745, Agreement provisions for the elimination of dual coverage and taxation.

 


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0201731110
GN 01731.110 - Scope of the U.S. - Finnish Agreement - 04/12/2023
Batch run: 04/19/2023
Rev:04/12/2023