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:

  1. U.S. Social Security taxes (FICA and SECA) including the Medicare portion, and

  2. 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.

C. References

Agreement provisions for the elimination of dual coverage and taxation,

RS 02001.800 - RS 02001.845


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0201735110
GN 01735.110 - Scope of the U.S. - Irish Agreement - 11/22/2017
Batch run: 11/22/2017
Rev:11/22/2017