Social Security agreement with Poland becomes effective

An agreement that coordinates the social security programs in the United States and in Poland took effect on March 1, 2009. The totalization agreement between the United States and the Republic of Poland eliminates dual social security coverage. Without the agreement, an individual working in both countries may be subject to social security tax in both countries on the same earnings. Under the agreement, workers sent by an employer in one country to work in another country for five or fewer years are covered only by the country from which the worker was sent. Workers with employment in both countries may be able to apply the work credits in one country towards benefits in the other country. The agreement was signed on April 2, 2008. The SSA's notice of the agreement appears in the February 26, 2009, issue of the Federal Register (74 Fed. Reg. 8833).

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