TN 12 (09-93)

RS 02001.805 Scope of U.S. Irish 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 - IRELAND

For Ireland, the agreement applies to social security coverage and taxes that finance old-age, retirement, survivors, long and short- term disability, unemployment, maternity, occupational injuries, and deserted wives benefits as well as the health contribution and employment and training levy. Consequently, if an individual is exempt from Irish 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/0302001805
RS 02001.805 - Scope of U.S. Irish Agreement - 02/29/1996
Batch run: 01/27/2009
Rev:02/29/1996