In Poland, a general social security program covers most employed and self-employed workers in the private and public sectors, and a farmers program covers self-employed farmers.
These programs provide benefits in the event of old-age, death, sickness and maternity, disability, unemployment, work accidents and occupational diseases. They also provide health insurance. A separate program, not part of this Agreement, covers uniformed government employees, judges and prosecutors.
The Agreement applies to Polish old-age, survivors and disability benefits, one-time indemnity payments and benefits awarded as a result of work accidents and occupational diseases, and funeral grants under the general and farmers social security programs. A worker who is subject exclusively to U.S. laws under Part II of the Agreement will be exempt, together with his or her employer, from contributions for Polish OASDI, one-time indemnity payments and benefits awarded as a result of work accidents and occupational diseases, and funeral grants. Although the Agreement does not apply to Medicare benefits, a worker who is subject only to Polish laws under Part II of the Agreement will be exempt not only from U.S. old-age, survivors and disability insurance contributions but also from health insurance contributions under the Federal Insurance Contributions Act (FICA) and the Self-Employment Contributions Act (SECA).