BASIC (03-01)

GN 01741.110 Scope of the U.S.-Korean Agreement

A. Policy — Benefit programs included

The provisions of the agreement that permit people to qualify for benefits based on combined U.S. and Korean 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.

  • Korean retirement, survivors and disability benefits. The agreement does not apply to Korean industrial accident benefits.

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

  • Korean Social Security taxes that finance retirement, survivors and disability benefits and the industrial accident program.

C. Reference

Agreement provisions for the elimination of dual coverage and taxation,

RS 02001.950-RS 02001.998


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0201741110
GN 01741.110 - Scope of the U.S.-Korean Agreement - 11/27/2017
Batch run: 11/27/2017
Rev:11/27/2017