With a few exceptions, the social security system of the Republic of Poland is universal and compulsory. Non-agricultural workers are covered by the general scheme called ZUS and farmers are covered by a separate scheme called KRUS. With effect from January 1999, Poland introduced a new old-age benefit scheme with a pay-as-you-go system (PAYG), a first phase with notional defined contributions and a second fully funded individual phase, managed by the private sector, for ZuS insured persons. Under this scheme, workers born after 1948 must contribute to the new first stage and workers born between 1949 and 1968 had the opportunity to contribute to the second stage, but they had to exercise this option before the year 2000. Workers born after 1968 must contribute at both levels. Workers born before 1949 remain subject to the rules of the pre-1999 system, which essentially govern a defined benefit plan. Self-employed workers are compulsorily covered, depending on the year of birth, or according to the old or new rules of the scheme. However, self-employed persons subject to the new scheme may choose to voluntarily have health insurance and pay maternity contributions. KRUS has its own rules and health insurance contribution rates different from those of the ZUS. If you do not agree with the decision on your entitlement to benefits under the agreement, please contact a US or Polish social security service.
People there can tell you what you need to do to appeal the decision. 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. The scope of the agreements is different. It generally covers old-age pensions, invalidity pensions, survivors` pensions, benefits in the event of an accident at work or occupational disease, sickness benefits; and if both parties express their will, including health care, family allowances, unemployment benefits. – Agreement of 6 April 2006 between the Republic of Poland and the former Yugoslav Republic of Macedonia on social security, A complete list of routine uses of this information is available in our earnings records system, Earnings Records and Self-Employment Income System, 60-0059. This communication, additional information on this form and information about our programs and systems are available online from www.socialsecurity.gov or from any social security institution. Note In addition to retirement, disability and survivors` benefits, Polish social security taxes cover several other programs, including one-time benefits, pensions paid as a result of accidents at work and occupational diseases, and funeral allowances. As a result, workers exempted from Polish social security by the agreement do not pay social security tax for these programs and generally cannot receive benefits from them. If the agreement exempts you from Polish coverage, you and your employer may want to agree on alternative benefit protection. If a U.S.
benefit is payable on the basis of the count of the two U.S. benefits. . . .