The following social security agreements are currently in force: Note As can be seen from the table, a U.S. worker employed in Poland can only be covered by U.S. social security if he or she works for a U.S. employer. A U.S. employer includes a company organized in accordance with the laws of the United States or another state, a partnership if at least two-thirds of its partners are established in the United States, a person established in the United States, or a trust if all directors are established in the United States. The term also includes a foreign subsidiary of a U.S. employer where the U.S. employer has entered into an agreement with the Internal Revenue Service (IRS) pursuant to Section 3121(l) of the Domestic Revenue Code (IRC) for the payment of Social Security taxes for U.S.
citizens and residents employed by the subsidiary. – Agreement of 6 (1) as regards the Republic of Poland, concerning the following social security and social security benefits for farmers, the Republic of Poland and the former Yugoslav Republic of Macedonia: differences in interpretation or application of this Agreement shall be settled by consultations between the competent authorities. A complete list of routine uses of this information can be found in our System of Records Notice, Earnings Records and Self-Employment Income System, 60-0059. This communication, additional information on this form and information about our programs and systems are available online from www.socialsecurity.gov or from any social security institution. In addition, your employer must indicate whether you remain employed by the U.S. company while working in Poland or whether you will become employees of the U.S. company`s subsidiary in Poland. If you are an employee of a related business, your employer must indicate whether the U.S. company has an agreement with the IRS pursuant to Section 3121(l) of the Internal Income Code to pay U.S. Social Security taxes for U.S. citizens and residents employed by the related business and, if so, the effective date of agreement 3121(l).
Prior to the agreement, workers, employers and the self-employed could, in certain circumstances, be required to pay social security taxes in the United States and Poland for the same work. Bilateral social security agreements provide for the coordination of social security systems in Poland and the other Contracting State. These agreements improve the situation of beneficiaries in the context of the acquisition of social security benefits, as they guarantee insurance cover to all persons falling within the personal scope of the agreement. The effect of bilateral social security agreements is that access to employment by Polish citizens in a country bound by such an agreement to Poland always leads positively to the acquisition of the right to social security benefits. The scope of the agreements is different. It generally covers old-age pensions, invalidity pensions, survivors` pensions, benefits in the event of an accident at work or occupational disease, sickness benefits; and if both parties express their will, including health care, family allowances, unemployment benefits. No temporary disability benefit if the farmer is covered by other social insurance. The table below shows whether your work is covered by the U.S. or Polish social security plan.
If you are covered by U.S. Social Security, you and your employer must pay U.S. Social Security taxes. If you are covered by the Polish system, you and your employer must pay Polish social security taxes.. . .