TN 5 (06-14)
RS 02002.275 Crews of Ships Rule under the Agreement with the Slovak Republic
A. Policy for crews of ship rule
A person employed as an officer or member of a crew on a U.S. or Slovak ship who would otherwise have dual coverage under the social security taxation and coverage laws of both the United States and the Slovak Republic will only have coverage under the country whose flag the ship flies. The agreement states that a vessel that flies the flag of the United States is the same as an “American vessel” under the Social Security Act.
RS 01901.150 Employment on American Vessels and American Aircraft
RS 01901.170 Employment on Foreign Vessels for Foreign Aircraft
RS 01901.450 Coverage Under International Totalization Agreements