BASIC (06-09)

GN 01751.110 Scope of the U.S. — Polish Agreement

A. Policy — Social Security benefit programs under the U.S.-Polish agreement

The provisions of the agreement that permit people to qualify for benefits based on combined U.S. and Polish coverage credits apply to the following types of benefits:

  • U.S. old-age, survivors and disability benefits.

  • Polish old-age, survivors and disability benefits; one-time indemnity payments and benefits awarded as a result of work accidents and occupational diseases; and funeral grants. The Social Insurance Institution (Zaklad Ubezpieczeñ Spolecznych-ZUS) deals with the social security provisions governing non-agricultural workers. The Agricultural Social Insurance Fund (Kasa Rolniczego Ubezpiecenia Spolecznego-KRUS) deals with the social security provisions under the laws governing farmers in Poland.

B. Policy — Social Security benefits not included in the Polish agreement

The agreement does not apply to Medicare benefits or Supplemental Security Income payments.

C. Policy — U.S. Social Security and Polish Social Security taxation

The provisions of the agreement that eliminate dual Social Security coverage and taxes apply to:

  • U.S. Social Security taxes (Federal Insurance Contributions Act [FICA] and Self-Employment Contributions Act [SECA]) including the Medicare portion, and

  • Polish Social Security taxes that finance old-age, survivors and disability benefits; farmer’s pension and social insurance; one-time indemnity payments and benefits awarded as a result of work accidents and occupational diseases, and funeral grants.

D. References

RS 02002.200 - RS 02002.248, Agreement provisions for the elimination of dual coverage and taxation


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0201751110
GN 01751.110 - Scope of the U.S. -- Polish Agreement - 11/27/2017
Batch run: 11/27/2017
Rev:11/27/2017