TN 1 (01-03)
GN 01735.110 Scope of the U.S. - Irish Agreement
A. Policy — Benefit programs included
The provisions of the agreement that permit people to qualify for benefits based on combined U.S. and Irish coverage credits apply to the following types of benefits:
1. U.S. Retirement, Survivors and Disability Benefits
The agreement does not apply to Medicare benefits or Supplemental Security Income payments.
2. Irish Retirement/Old-Age, Survivors and Disability Benefits
The agreement does not apply to other contributory benefit programs such as unemployment, maternity, occupational injuries, health insurance, etc.
B. Policy — Taxes included
The provisions of the agreement that eliminate dual Social Security coverage and taxes apply to:
U.S. Social Security taxes (FICA and SECA) including the Medicare portion, and
Ireland’s Social Security taxes that finance retirement/old-age, survivors and disability benefits, as well as
the unemployment, maternity and occupational injuries insurance programs;
deserted wife’s benefits;
the health contribution; and
the employment and training levy.
Agreement provisions for the elimination of dual coverage and taxation,
RS 02001.800 - RS 02001.845