POMS Reference

This change was made on Nov 28, 2017. See latest version.
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GN 01755.110: Scope of the Agreement with Hungary

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  • Effective Dates: 10/14/2016 - Present
  • Effective Dates: 11/28/2017 - Present
  • BASIC (10-16)
  • GN 01755.110 Scope of the Agreement with Hungary
  • A. Benefit programs included under the U.S.-Hungary Agreement
  • The provisions of the agreement that permit persons to qualify for benefits based on combined U.S. and Hungarian coverage apply to the following types of benefits:
  • 1. U.S. retirement, survivor, and disability benefits
  • The agreement applies to U.S. retirement, survivors, and disability benefits. The agreement does not apply to Medicare benefits, Supplemental Security Income (SSI), or Special Age 72 payments.
  • The agreement applies to U.S. retirement, survivors, and disability benefits. The agreement does not apply to Medicare benefits or Supplemental Security Income payments.
  • 2. Hungarian retirement, survivor, and disability benefits
  • The agreement applies to the Hungarian old-age retirement, survivor, and disability benefits.
  • B. Taxes under the Agreement
  • The provisions of the agreement that eliminate dual social security coverage and taxes apply to the following:
  • * U.S. Social Security taxes, Federal Insurance Contributions Act (FICA) and Self-Employment Contributions Act (SECA), including the Medicare portions of those Acts; and
  • * Hungarian social security taxes that finance old-age retirement, survivor, disability, health insurance, sickness and maternity, work injury and unemployment programs.