TN 6 (04-23)

GN 01727.110 Scope of the U.S. - Portuguese Totalization Agreement

A. Benefit programs included

The provisions of the Agreement that permit people to qualify for benefits based on combined U.S. and Portuguese coverage credits apply to the following types of benefits:

1. U.S. retirement, survivors, and disability benefits

The Agreement does not apply to Medicare benefits, or Supplemental Security Income payments.

2. Portuguese retirement, survivors, and disability benefits

The Agreement does not apply to workers compensation, unemployment benefits, health insurance, family allowances, short-term cash sickness, and maternity benefits.

B. Social security taxes under the Agreement

The provisions of the Agreement that eliminate dual social security coverage and taxes apply to:

  • U.S. Social Security taxes, including the Federal Insurance Contributions Act (FICA) for employees and employers and the Self-Employment Contributions Act (SECA) for self-employed workers, including the Medicare portion of those taxes; and

  • Portuguese social security taxes that finance retirement, survivors and long-term disability benefits, sickness, maternity, workers compensation, unemployment, health insurance and family allowances.

C. References

Agreement provisions for the elimination of dual coverage and taxation, RS 02001.650 - RS 02001.690.

 


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0201727110
GN 01727.110 - Scope of the U.S. - Portuguese Totalization Agreement - 04/12/2023
Batch run: 04/18/2023
Rev:04/12/2023