Effective Dates: 01/10/2019 - Present Previous | Next

Basic (01-19)

GN 01760.110 Scope of the Agreement with Uruguay

A. Benefit programs included under the U.S.-Uruguay Agreement

The provisions of the agreement that permit persons to qualify for benefits based on combined U.S. and Uruguayan coverage apply to the following types of benefits.

1. U.S. retirement, survivors and disability benefits

The agreement applies to U.S. retirement, survivors, and disability benefits. The agreement does not apply to Medicare benefits or Supplemental Security Income payments.

2. Uruguayan retirement, survivors and disability benefits

The agreement applies to the Uruguayan old-age retirement, survivors and disability benefits.

B. Taxes under the Agreement

The provisions of the agreement that eliminate dual social security coverage and taxes apply to the following:

  • •

    U.S. Social Security taxes under the Federal Insurance Contributions Act (FICA) and Self-Employment Contributions Act (SECA), including the Medicare portions of those Acts; and

  • •

    Uruguayan laws governing social security contributions for old-age retirement, survivors, and disability benefits.

To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0201760110
GN 01760.110 - Scope of the Agreement with Uruguay - 01/10/2019
Batch run: 01/10/2019
Rev:01/10/2019