TN 1 (01-03)
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:
The agreement does not apply to Medicare benefits or Supplemental Security Income
The agreement does not apply to other contributory benefit programs such as unemployment,
maternity, occupational injuries, health insurance, etc.
The provisions of the agreement that eliminate dual Social Security coverage and taxes
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