As a general rule, people who are not U.S. citizens can only receive U.S. Social Security benefits outside the U.S. if they meet certain requirements. However, under the agreement, you can receive benefits as long as you reside in Poland, regardless of your nationality. If you are not a U.S. or Polish citizen and live in another country, you may not be able to receive benefits. The limitations of U.S. benefits are explained in the publication Your payments while you are outside the United States (publication #05-10137). The certificate of coverage you receive from one country indicates the effective date of your exemption from paying social security taxes in the other country.
In general, this is the date you started working in the other country, but not before the date the agreement came into force. Note As shown in the table, a U.S. employee employed in Poland can only be covered by U.S. Social Security if he or she works for a U.S. employer. ==References=====External links===Employers include a corporation organized under the laws of the United States or a state, a partnership if at least two-thirds of the partners are located in the United States, a person who is a resident of the United States, or a trustee if all the trustees are located in the United States. The term also includes a foreign subsidiary of a U.S. employer if the U.S. employer has entered into an agreement with the Internal Revenue Service (IRS) pursuant to Section 3121(l) of the Internal Revenue Code (IRC) to pay social security taxes to U.S. citizens and residents employed by the affiliate.
If you have Social Security credits in the United States and Poland, you may be eligible for benefits from one or both countries. If you meet all the basic system requirements of a country, you will receive regularly from that country. If you do not meet the basic requirements, the agreement can help you qualify for a benefit as described below. If you are eligible for U.S. Social Security benefits and a Polish pension (ZUS or KRUS) and you do not need the agreement to qualify for the U.S. benefit, the amount of your U.S. benefit may be reduced. This is the result of a provision in U.S. law that may affect how your benefit is calculated if you also receive a pension based on work that is not covered by U.S.
Social Security. For more information, visit our website, www.socialsecurity.gov and receive a copy of our Windfall Elimination Provision publication (Publication No. 05-10045). If you are located outside the United States, you may write to us at the address indicated in the “More Information” section. The same information required for a U.S. coverage certificate is required to obtain a certificate from Poland, except that you must present your Polish Social Security Number and not your U.S. Social Security Number. If you do not wish to apply for benefits but would like more information about the agreement, write to: Farmers and their family members — Old age pension at normal retirement age** with 25 years of insurance. Under the agreement, if you work as an employee in the United States, you are generally covered by the United States and you and your employer only pay Social Security taxes in the United States. If you work as an employee in Poland, you are usually insured in Poland and you and your employer only pay social security taxes in Poland. – Social Security Agreement of April 2, 2008 between the Republic of Poland and the United States of America, If you have social security loans in the United States and Poland, you may be entitled to benefits from one or both countries. If you meet all the basic system requirements of a country, you will regularly benefit from that country.
If you do not meet the basic requirements, the agreement can help you qualify for a benefit, as explained below. Under these agreements, Australia equates social security periods/stays in these countries with periods of Australian residence in order to meet the minimum qualifying periods for Australian pensions. In other countries, periods of Australian working life are usually counted as social security periods to meet their minimum payment periods. .