TN 11 (09-92)

RS 02001.705 Scope of U.S. Finnish Agreement

A. POLICY - UNITED STATES

For the United States, the agreement applies only to RSDI coverage and Social Security taxes under the RSDHI program (i.e., FICA taxes for employment and SECA taxes for self-employment, including the Medicare portion). Thus, if an individual is exempt from U.S. Social Security coverage under this agreement, neither the employee or employer share of the FICA tax nor the SECA tax, in the case of a self-employed person, has to be paid.

B. POLICY - FINLAND

For Finland, the agreement applies to social security coverage and taxes that finance retirement, survivors and disability benefits, sickness and maternity insurance benefits, and child allowances. Consequently, if an individual is exempt from Finnish social security coverage as a result of the agreement, no contributions are due under these programs.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0302001705
RS 02001.705 - Scope of U.S. Finnish Agreement - 12/12/2002
Batch run: 01/27/2009
Rev:12/12/2002