Normally, people who are not U.S. citizens can receive U.S. Social Security benefits if they are outside the U.S., if they meet certain requirements. However, the agreement allows you to receive benefits as long as you reside in Poland, regardless of your nationality. If you are not a Polish citizen of the United States and you live in another country, you may not be able to receive benefits. Your Payment While You Are Outside The United States (Publication No. 05-10137) explains the restrictions placed on U.S. services. For example, if you have earned at least six Social Security credits in the United States but are not eligible, we can count your credits in a contracting country to make up the difference.
If you meet the minimum licensing requirements on the basis of combined credits from both countries, you have a partial benefit in the United States, which is proportional to the number of credits you have purchased in the United States. The other county can also use your U.S. funds to help you meet the conditions for a foreign pension. Poland`s bilateral social security agreements are based on international standards for such agreements, i.e. basic principles of coordination of social security systems: this brochure discusses the strengths of the agreement and explains how it can help you at work and in demand for benefits. If you do not agree with the decision on your entitlement to benefits under the agreement, contact a U.S. or Polish social security office. The people there can tell you what you need to do to appeal the decision. If you have credits in both the United States and Poland, you may be eligible for benefits from one or both countries. If you meet all the essential requirements under a country`s system, you will benefit regularly from that country. If you don`t meet the basic requirements, the agreement can help you qualify for a performance, as explained below. The guarantee certificate you receive from one country indicates the effective date of your exemption from paying social security contributions in the other country.
In general, this is the date you started working in the other country, but not before the agreement came into force. The table below shows whether your work is covered by the U.S. or Polish social security system. 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 scheme, you and your employer must pay Polish social security taxes. If you are self-employed and reside in the United States or Poland, you are generally insured and taxed only by the country in which you reside. The following section “Coverage Certificate” explains how to obtain a form from the country where you are insured and that proves that you are exempt in the other country. For more information on Polish social security programmes, please contact the relevant social security office in Poland.
If you do not live in Poland, write: Any foreigner who wishes to apply for exemption from social security and Medicare taxes under a totalization agreement must obtain an insurance certificate from the social security authority of his country of origin and present such proof of insurance to his employer in the United States, in accordance with the procedures provided in the tax procedures 80-56. 84-54, and Revenue Ruling 92-9.