TN 2 (05-11)
GN 01733.110 Scope of the U.S. and Luxembourg Agreement
A. Benefit programs included
The provisions of the agreement that permit people to qualify for benefits based on combined U.S. and Luxembourg coverage apply to the following situations.
1. U.S. retirement, survivors, and disability benefits
The agreement applies to U.S. retirement, survivors, and disability benefits.
The agreement does not apply to Medicare benefits or Supplemental Security Income payments.
2. Luxembourg old age (retirement), survivors, and invalidity (disability) benefits
The agreement applies to the Luxembourg old age (retirement), survivors, and invalidity (disability) benefits.
The agreement does not apply to other benefit programs, such as sickness and maternity insurance, workers compensation, or family allowances.
B. Taxes included
The agreement covers:
U.S. Social Security taxes, both Federal Insurance Contributions Act (FICA) and Self-Employment Contributions Act (SECA) including the Medicare portion, and
Luxembourg Social Security taxes that finance old age (retirement), survivors, and invalidity (disability) benefits, as well as sickness and maternity insurance, workers compensation, and family allowances.
RS 02001.750, Effective Date of the U.S. Luxembourg Agreement
RS 02001.755, Scope of U.S. Luxembourg Agreement
RS 02001.760, General Coverage Rule for Employment-U.S. Luxembourg Agreement
RS 02001.765, Detached Worker Rule-U.S. Luxembourg Agreement
RS 02001.770, Rule for Crews of Ships or Aircraft-U.S. Luxembourg Agreement
RS 02001.775, Rule for Government Employees-U.S. Luxembourg Agreement
RS 02001.780, Coverage Rule for Self Employment-U.S. Luxembourg Agreement
RS 02001.785, Special Exceptions to the Coverage Rules-U.S. Luxembourg Agreement
RS 02001.790, How a Special Exception is Processed-U.S. Luxembourg Agreement
RS 02001.795, Certificates of Coverage-U.S. Luxembourg Agreement
RS 02001.798, How a Certificate of Coverage is Issued-U.S. Luxembourg Agreement