TN 4 (06-09)
RS 02002.245 Certificates of Coverage Under the Agreement with Poland
A. Policy explaining the purpose of a certificate of coverage
Certificates of coverage are the forms that SSA and the Polish authorities issue to workers who would otherwise have to pay Social Security taxes to both countries on the same earnings. A certificate issued by one country serves as proof that the worker named on the certificate is:
subject to the laws of the country issuing the certificate, and
exempt from Social Security coverage and contributions on the same earnings in the other country.
B. Policy explaining who issues certificates of coverage
1. U.S. certificates
U.S. certificates (form USA/PL 1- Certificate of Coverage Under Article 6 of the Agreement on Social Security Between the United States of America and the Republic of Poland) are issued by SSA's Office of International Programs.
2. Polish certificates
Polish certificates (form PL/USA 1 – Certificate of Coverage Under Article 6 of the Agreement on Social Security Between the Republic of Poland and the United States of America) are issued by the Polish ZUS or KRUS competent authorities.