Totalization Agreement with Poland
Introduction
For Poland, the Agreement covers old-age, disability, survivors' pensions, one-time indemnity payments and pensions awarded as a result of work accidents and occupational diseases, and funeral grants. The Agreement does not cover uniformed government employees, judges, or prosecutors.
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Eliminating dual coverage for self-employment
- Self-employed workers who reside in the United States are assigned U.S. coverage.
- Self-employed workers who reside in Poland are assigned Polish coverage.
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Polish certificates for employees and self-employed workers
Employers and self-employed workers must request a certificate of coverage (Form PL/USA 1) to establish an exemption from U.S. Social Security contributions.
Please mail your request to:
Department Ubezpieczeń I Składek
ul. Czerniakowska 16
00 – 701 Warszawa
POLAND
If Kasa Rolniczego Ubezpieczenia Społecznego (KRUS) coverage is desired, you (as the owner of a farm) or your employer in Poland must request a certificate of coverage from:
Centrala Kasy Rolniczego Ubezpieczenia
Społecznego - Biuro Ubezpieczeń
Al. Niepodległości 190
00-608 Warszawa
POLAND
Please provide the following information:
- Worker's full name (including maiden name);
- Worker's date of birth;
- Worker's place of birth;
- Worker's country of citizenship;
- Worker's country of permanent residence;
- Worker’s U.S. Social Security number;
- Poland NIP, if applicable;
- Poland region assigned by the Central Statistical Office;
- Date of hire, if employed;
- Country of hire, if employed;
- Nature of self-employment activity, if applicable;
- Name and address of the employer in the United States and the Agreement country (if self-employed, address of trade or business in both countries);
- Date of transfer and anticipated date of return of employment or self-employment in the Agreement country; and
- Foreign ID number.
U.S. employers should retain certificates of coverage in case of an audit by the IRS. Employers should not send a copy to the IRS unless the IRS specifically requests the certificate of coverage.
Self-employed workers should attach a copy of the certificate of coverage to their U.S. tax return every year as proof of the exemption.
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Monthly benefits
Under U.S. Social Security system, you may earn up to four credits each year depending on the amount of your covered earnings. For example, in 2022, you receive one credit for each $1,410 of your covered annual earnings up to a maximum of four credits per year. The amount needed to earn a work credit goes up slightly each year. For more information, see How You Earn Credits (Publication No. 05-10072).
Under the Polish system, credits are measured in months. To simplify the information in the table, requirements are shown in years of credits.
Poland pays benefits through two different programs. The first program Zaklad Ubezieczeń Społecznych (ZUS), has a two-tier mandatory program which affects workers born after 1948. The first tier, a pay as-you-go (PAYG) account sets a limit on the amount of contributions a person could contribute into the account. The second tier is a fully funded Open Pension Fund (OFE), which is a privately-managed individual account-defined contribution program. Prior to January 1, 1999, the original ZUS system was based on defined mandatory contribution from employers and employees and had a length of coverage requirement.
The second program, Kasa Rolniczego Ubezpieczenia Społecznego (KRUS), is a system where benefits are based on contributions and general revenue subsidies for farmers.
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Retirement or old-age benefits |
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United States |
Poland |
Poland |
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| Effective 1/1/1999 | Prior to 1/1/1999 | ||
Worker—Full benefit at full retirement age.* Reduced benefit as early as age 62. Required work credits range from 1-1/2 to 10 years (10 years if age 62 in 1991 or later). |
Worker—PAYG –Full benefit at normal retirement age.** No minimum qualifying period for entitlement to retirement pension.
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Worker—(born before January 1, 1949) – Regular retirement pension at normal retirement age** with 25 years of coverage for males and 20 years for females. Reduced pension at normal age of retirement** with 20 years of coverage for males and 20 years for females. |
Farmers and members of their families—Old-age pension at normal retirement age** with 25 years of coverage. Early retirement at age 60 for males and 55 for females with 30 years of insurance history and have ceased conducting agricultural activity. Individuals born after December 31, 1948, must have 25 years (30 years in the case of early retirement) of sole insurance for farmers, without a possibility of including any period of employment. Individuals born before January 1, 1949, may have periods of employment included, provided that these periods have not been included in the labor system of ZUS. Individuals who ran a farm before July 1, 1977, or individuals who worked on a farm as family members before January 1, 1983, and who were not involved in the social insurance scheme for farmers after these dates (did not pay any premium) will not acquire any right to old-age pension for farmers. If after these dates such individuals were still employed, they can apply for a pension from ZUS. No provision for increased old-age benefits based on delayed retirement. |
*Full retirement age is 66 for people born between 1943 and 1954 and will gradually increase to age 67 for people born in 1960 or later.
**Normal retirement age is 65 for males and 60 for females.
Disability benefits |
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United States |
Poland |
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| ZUS | KRUS | |
Worker—Under full retirement age* can get benefits if unable to do any substantial gainful work for at least a year. 1-1/2 to 10 years credit needed, depending on age at date of onset. Some recent work credits also needed unless worker is blind. |
Worker—Payable if worker is either completely disabled or partially disabled. Disability must occur during period of coverage or within 18 months of last period of coverage. 1-5 years of coverage needed depending on age at date of onset. Reduced benefit if partially disabled. |
Farmer—Disability pension if covered for required period (1-5 years) depending on age at date of onset. Total incapacity to work must have happened while subject to coverage or no later than 18 months after insurance expires. No temporary disability benefit if farmer is covered by any other social insurance. |
*Full retirement age is 66 for people born between 1943 and 1954 and will gradually increase to age 67 for people born in 1960 or later.
Work accident and occupational disease benefits |
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United States |
Poland |
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| ZUS | KRUS | |
Worker— No provisions. |
Worker—Benefit possible if worker was subject to Polish laws at the time of the work accident or at the onset of the occupational disease. One-time compensation payment—Awarded if impairment was the result of a work accident or occupational illness and must be permanent or exceeds 6 months but recovery is expected. Survivor pension from work accident or occupational disease—Benefit awarded to surviving family members who meet eligibility requirements when the insured person or pensioner died as a result of the work accident or occupational disease. |
Farmer—Benefit possible if insured person was covered the day of the accident or the first day of the occupational disease. Single compensation—Benefit possible if work accident or occupational disease is permanent or exceeds 6 months but recovery is expected. |
*Full retirement age is 66 for people born between 1943 and 1954 and will gradually increase to age 67 for people born in 1960 or later.
Family Benefits to dependents of retired or disabled person |
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United States |
Poland |
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| ZUS | KRUS | |
Spouse—Full benefit at full retirement age* or at any age if caring for worker’s entitled child under age 16 (or disabled before age 22). Reduced benefit as early as age 62 if not caring for a child. Divorced Spouse—Full benefit at full retirement age.* Reduced benefit as early as age 62. Must be unmarried and have been married to worker for at least 10 years. Children—If unmarried, up to age 18 (age 19 if in elementary or secondary school full-time) or any age if disabled before age 22. |
Spouse—No provision. |
Spouse—No provision. |
*Full retirement age is 66 for people born in 1943-1954 and will gradually increase to age 67 for people born in 1960 or later.
Survivors benefits |
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United States |
Poland |
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| ZUS | KRUS | |
Surviving Spouse—Full benefit at full retirement age* or at any age if caring for deceased’s entitled child under age 16 (or disabled before age 22). Reduced benefit as early as age 60 (or age 50 if disabled) if not caring for a child. Benefits may be continued if remarriage occurs after age 60 (or age 50 if disabled). Divorced Surviving Spouse—Same as surviving spouse if marriage lasted at least 10 years. |
Surviving Spouse—must have attained age 50 or unable to work, or caring for at least one child, grandchild, brother or sister meeting the eligibility requirements. Divorced Surviving Spouse— same as surviving spouse if receiving alimony. Children—up to age 16 (age 25 if in school) or any age if disabled prior to age 16 (age 25 if in school). |
Surviving Spouse—Same as ZUS. Divorced Surviving Spouse— Same as ZUS. Children—Same as ZUS. |
*The full retirement age for survivors is age 66 for people born in 1945-1956 and gradually increases to age 67 for people born in 1962 or later.
Funeral grant or benefit |
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United States |
Poland |
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| ZUS | KRUS | |
No provisions |
Funeral grants are payable to the individual who has incurred the funeral costs of the deceased insured person, retired employee or pensioner. |
Funeral grants are payable to the individual who has incurred the funeral costs of the deceased insured person, retired employee or pensioner. |
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How benefits can be paid
If you have social security credits in both the United States and Poland, you may be eligible for benefits from one or both countries. If you meet all the basic requirements under one country’s system, you will get a regular benefit from that country. If you do not meet the basic requirements, the Agreement may help you qualify for a benefit as explained below.
- Benefits from the United States - If you do not have enough work credits under the U.S. system to qualify for regular benefits, you may be able to qualify for a partial benefit from the United States based on both United States and Polish credits. However, to be eligible to have your Polish credits counted, you must have earned at least six credits (generally one and one-half years of work) under the U.S. system. If you already have enough credits under the U.S. system to qualify for a benefit, the United States cannot count your Polish credits.
- Benefits from Poland - If you do not have enough work credits under the Polish system to qualify for regular benefits, you may be able to qualify for a partial benefit from Poland based on both Polish and U.S. credits. However, to be eligible to have your U.S. credits counted, you must have earned at least 12 months of Polish coverage.
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Claims for benefits
If you live in the United States and wish to apply for United States or Polish benefits:
- Visit or write any U.S. Social Security office.
- Phone our toll-free number, 1-800-772-1213, 7 a.m. to 7 p.m., Monday -Friday. People who are deaf or hard of hearing may call our toll-free TTY number, 1-800-325-0778.
- Complete SSA-2490-BK (Application for Benefits Under a U.S. International Social Security Agreement) and mail to your local Social Security Administration office.
If you live in Poland and wish to apply for U.S. or Polish benefits, contact the office nearest to you:
Federal Benefits Unit
United States Consulate General
ul. Stolarska 9
31-043 Krakow
POLANDFederal Benefits Unit
United States Embassy
ul. Piekna 12
00-539 Warsaw
POLAND - Or any Polish social security office to file for U.S. or Polish benefits only.
You can apply with one country and ask to have your application considered as a claim for benefits from the other country. Information from your application will then be sent to the other country. Each country will process the claim under its own laws, counting credits from the other country when appropriate, and notify you of its decision.
If you have not applied for benefits before, you may need to provide certain information and documents when you apply.
This includes:
- The worker’s U.S. Social Security number;
- The worker’s Polish social security number;
- Proof of age for all claimants;
- Evidence of the worker’s U.S. earnings in the past 24 months; and
- Information about the worker’s coverage under the Polish system.
You may wish to call the social security office to see if any other information is needed.
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Payment of benefits
Each country pays its own benefit. U.S. payments are made by the U.S. Department of the Treasury each month and cover benefits for the preceding month. Payments under the Polish system are paid by direct deposit the last banking day of the month covering benefits for that month. For more information, contact the Polish authorities at the address in the section titled, “For more information.”
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For more information about Poland's social security programs
For more information about Poland's social security programs, visit the Polish social security website for ZUS, and the Polish social security website for KRUS.
You may write to:
Department Ubezpieczeń I Składek
ul. Czerniakowska 16
00 – 701 Warszawa
POLAND
For information about Poland’s KRUS social security for farmers write to:
Centrala Kasy Rolniczego Ubezpieczenia
Społecznego - Biuro Ubezpieczeń
Al. Niepodległosci 190
00-608 Warszawa
POLAND
For information on how to obtain a REGON number (Rejestr urzestr podmiotow Gospodarki Narodowej) contact the Central Statistical Office at their central headquarters:
Central Statistical Office
Al. Niepodległosci 208
00-925 Warszawa
POLAND
For information on how to obtain a NIP number (Numer Indentyfikacji Podatkowej) contact the Ministry of Finance:
Ministerstwo Finansów
ul. Swietokrzyska 12
00-916 Warszawa
POLAND