If you are entitled to 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, your U.S. benefit may be reduced. This is the result of a provision of U.S. law that can influence how your benefit is determined 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 get a copy of our publication, Windfall Elimination Commission (Publication No. 05-10045). If you are outside the United States, you can write to us in the “More Information” section. 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. According to the agreement, when you work as a worker in the United States, you are generally covered by the United States, and you and your employer pay social security taxes only in the United States. When you work as a worker in Poland, you are usually covered by Poland, and you and your employer only pay social security contributions in Poland. At present, the United States has totalisation agreements with the following countries: EU rules apply to all EU Member States, i.e. where there are bilateral agreements, they are not mentioned here.

On the other hand, if your employer sends you from one country to work for that employer or subsidiary in the other country for five or fewer years, you will continue to be covered by your country of origin and you will be released from your coverage in the other country. For example, when a U.S. company sends an employee to that employer or subsidiary in Poland for at least five years, the employer and worker pay only U.S. social security taxes and do not have to pay social security contributions in Poland. It is just a general guide. You can get more specific information about U.S. benefits from any U.S. social security office or visit the Social Security website at www.socialsecurity.gov.