Generally, work activity considered self-employment under U.S. Social Security law
is self-employment under Polish law. In certain cases, however, a person may be engaged
in an activity that is considered self-employment by one country and employment by
the other country. For example, under U.S. law, ordained ministers and members of
the board of directors of a corporation are considered self-employed. Under Polish
law they may be considered employees. The following subsections explain coverage laws
for such workers under the Agreement.