|
|
|
Introduction |
An agreement effective September 1, 1994, between
the United States and Greece improves Social Security protection for people
who work or have worked in both countries. It helps many people who, without
the agreement, would not be eligible for monthly retirement, disability
or survivors benefits under the Social Security system of one or both
countries. It also helps people who would otherwise have to pay Social
Security taxes to both countries on the same earnings.
The agreement covers Social Security taxes (including the U.S. Medicare
portion) and Social Security retirement, disability and survivors insurance
benefits. It doesn’t cover benefits under the U.S. Medicare program
or the Supplemental Security Income (SSI) program.
This document covers highlights of the agreement and explains how it
may help you while you work and when you apply
for benefits.
|
|
|
The Agreement May Help You, Your
Family And Your Employer
-
While you work––If your work is covered by
both the U.S. and Greek Social Security systems, you (and your employer,
if you are employed) would normally have to pay Social Security taxes
to both countries for the same work. However, the agreement eliminates
this double coverage so you pay taxes to only one system (see
the section on
"Coverage and Social Security taxes").
- When you apply for benefits––You may have some
Social Security credits in both the U.S. and Greece but not have enough
to be eligible for benefits in one country or the other. The agreement
makes it easier to qualify for benefits by letting you add together
your Social Security credits in both countries. For more details, see
the section on "Monthly benefits".
[Back to top] |
|
Coverage And Social Security Taxes |
Before the agreement, employees, employers and
self-employed persons could, under certain circumstances, be required
to pay Social Security taxes to both the United States and Greece for
the same work.
Under the agreement, if you work as an employee in the United States,
you normally will be covered by the United States, and you and your employer
will pay Social Security taxes only to the United States. If you work
as an employee in Greece, you normally will be covered by Greece, and
you and your employer pay Social Security taxes only to Greece.
On the other hand, if your employer sends you from one country to work
for that employer or an affiliate in the other country for five years
or less, you will continue to be covered by your home country and you
will be exempt from coverage in the other country. For example, if a U.S.
company sends an employee to work for that employer or an affiliate in
Greece for no more than five years, the employer and the employee will
continue to pay only U.S. Social Security taxes and will not have to pay
in Greece.
If you are self-employed and reside in the United States or Greece, you
generally will be covered and taxed only by the country where you reside.
NOTE: In addition to retirement, survivors and disability
benefits, Greek Social Security taxes cover several other programs including
health insurance and maternity benefits, unemployment and worker’s
compensation benefits and family allowances. As a result, workers exempted
from Greek Social Security coverage by the agreement pay no Social Security
taxes for these programs and generally cannot receive benefits from them.
If the agreement exempts you from Greek coverage, you and your employer
may wish to arrange for alternative benefit protection.
|
|
|
Summary of Agreement Rules
The following table shows whether your work
is covered under the U.S. or Greek Social Security system. If you are
covered under U.S. Social Security, you and your employer (if you are
an employee) must pay U.S. Social Security taxes. If you are covered under
the Greek system, you and your employer (if you are an employee) must
pay Greek Social Security taxes. "Certificate Of Coverage" section explains how to get a form from the country where you are covered that
will prove you are exempt in the other country.
|
|
|
Your Work
Status |
Coverage And Taxes |
You are working in Greece: |
For a U.S. employer who: |
- Sent you to work in Greece for five years or less
|
U.S. |
- Sent you to work in Greece for more than five years
|
Greece |
|
Greece |
For a non-U.S. employer |
Greece |
For the U.S.
government and you are a: |
|
U.S. (either Social Security or federal
retirement program |
|
Greece |
You are working in the U.S.: |
For an employer in Greece who: |
- Sent you to work in the U.S. for five years or less
|
Greece |
- Sent you to work in the U.S. for more than five years
|
U.S. |
|
U.S. |
For a non-Greek employer |
U.S. |
For the Greek government
and you are a: |
|
Greece |
|
U.S. |
You are self-employed and
you: |
|
U.S. |
|
Greece |
If this table doesn't seem
to describe your situation and you are: |
|
Write to the U.S. address in "Certificates For Employees" section for further information. |
|
Write to the Greek address in "For More Information" section for further information. |
NOTE: As the table indicates, a U.S. worker employed
in Greece can be covered by U.S. Social Security only if he or she works
for a U.S. employer. A U.S. employer includes a corporation
organized under the laws of the United States or any state, a partnership
if at least two-thirds of the partners are U.S. residents, an individual
who is a resident of the U.S. or a trust if all the trustees are U.S.
residents. The term also includes a foreign affiliate of a U.S. employer
if the U.S. employer has entered into an agreement with the Internal Revenue
Service under section 3121(l) of the Internal Revenue Code to pay Social
Security taxes for U.S. citizens and residents employed by the affiliate.
[Back to top] |
|
Certificate Of Coverage |
A certificate of coverage issued by one country serves as proof of
exemption from Social Security taxes on the same earnings in the other
country.
|
|
|
Certificates For EmployeesTo establish an exemption from compulsory coverage
and taxes under the Greek system, your employer must request a certificate
of coverage (form USA/GR 1) from the U.S. at this address:
Social Security Administration
Office of International Programs
P.O. Box 17741
Baltimore, Maryland 21235-7741
U.S.A.
The request may be sent by FAX, if preferred, to (410) 966-1861. Please note this FAX number should only be used for requesting certificates
of coverage.
No special form is required to request a certificate, but, the request
must be in writing and provide the following information:
- Full name of worker (including maiden name for a married woman);
- Date and place of birth;
- Citizenship;
- Country of worker's permanent residence;
- U.S. Social Security number;
- Date of hire;
- Country of hire;
- Name and address of the employer in the U.S. and Greece; and
- Date of transfer and anticipated date of return.
In addition, your employer must indicate if you remain an employee of
the U.S. company while working in Greece or if you become an employee
of the U.S. company’s affiliate in Greece. If you become an employee
of an affiliate, your employer must indicate if the U.S. company has an
agreement with the Internal Revenue Service under section 3121(l) of the
Internal Revenue Code to pay U.S. Social Security taxes for U.S. citizens
and residents employed by the affiliate and, if yes, the effective date
of the agreement.
Your employer can also request a certificate of U.S. coverage for you
over the Internet using a special online request form available at www.socialsecurity.gov/coc. Only an employer can
use the online form to request a certificate of coverage. A self-employed
person must submit a request by mail or fax.
To establish your exemption from coverage under the U.S. Social Security
system, your employer in Greece must request a certificate of coverage
(form GR/USA 1) from the local Greek agency (fund) that collects your
Social Security taxes in Greece.
The same information required for a certificate of coverage from the
United States is needed to get a certificate from Greece except that you
must also show:
- The Greek fund to which your Greek contributions are paid; and
- Your Greek Social Security number rather than your U.S. Social Security
number.
|
|
|
Certificates For Self-Employed
PersonsIf you are self-employed and would normally
have to pay Social Security taxes to both the U.S. and Greek systems,
you can establish your exemption from one of the taxes by writing to:
- If you reside in the United States, the U.S. Social Security Administration
at the address in "Certificates For Employees" section; or
- If you reside in Greece, the Greek fund to which you normally pay
your Greek Social Security taxes.
Be sure to provide the following information in your letter:
- Full name (including maiden name for a married woman);
- Date and place of birth;
- Citizenship;
- Country of permanent residence;
- U.S. and/or Greek Social Security number;
- Nature of self-employment activity;
- Dates the activity was or will be performed; and
- Name and address of your trade or business in both countries.
|
|
|
Effective Date Of Coverage
ExemptionThe certificate of coverage you receive from
one country will show the effective date of your exemption from paying
Social Security taxes in the other country. Generally, this will be the
date you began working in the other country.
Certificates of coverage issued by Greece should be retained by the employer
in the United States in case of an audit by the Internal Revenue Service
(IRS). No copies should be sent to IRS unless specifically requested by
IRS. However, a self-employed individual must attach a photocopy of the certificate to his or her tax return each year as proof of the
U.S. exemption.
Copies of certificates of coverage issued by the United States will be
provided for both the employee and the employer. It will be their responsibility
to present the certificate to the Greek authorities when requested to
do so. To avoid any difficulties, your employer (or you, if you are self-employed)
should request a certificate as early as possible, preferably before your
work in the other country begins.
If you or your employer request a certificate of coverage, you should
read the Privacy Act and Paperwork Reduction Act Statements below.
|
|
|
Authority to collect
information for a certificate of coverage
Privacy Act
The Privacy Act requires us to notify you that we are authorized
to collect this information by section 233 of the Social Security
Act. While it is not mandatory for you to furnish the information
to the Social Security Administration (SSA), a certificate of
coverage cannot be issued unless a request has been received.
The information is needed to enable SSA to determine if work should
be covered only under the U.S. Social Security system in accordance
with an international agreement. Without the certificate, work
may be subject to taxation under both the U.S. and the foreign
Social Security systems.
Paperwork Reduction Act Notice
This information collection meets the clearance requirements
of 44 U.S.C. section 3507, as amended by section 2 of the Paperwork
Reduction Act of 1995. You are not required to answer these questions
unless we display a valid Office of Management and Budget (OMB)
control number. We estimate that it will take you about 30 minutes
to read the instructions, gather the necessary facts, and write
down the information to request a certificate of coverage.
|
[Back to top] |
|
Monthly Benefits |
The following table shows the various types of Social Security benefits payable under the U.S. and Greek Social Security systems and briefly describes the eligibility requirements that normally apply for each type of benefit. If you do not meet the normal requirements for these benefits, the agreement may help you to qualify (see "How Benefits Can Be Paid" section).
This table is only a general guide. You can get more specific information
about U.S. benefits here on our web site or at any U.S. Social Security
office or by calling our toll-free number at 1-800-772-1213. You can get more detailed information about the Greek system by writing to the Greek address on page 3 or by visiting the website of the Social Insurance Institute (Idryma Koinonikon
Asfaliseon) at www.ika.gr.
Under U.S. Social Security, you may earn up to four credits each year depending on the amount of your covered earnings. The amount needed to earn a work credit goes up slightly each year. For more information, ask for How You Earn Credits (Publication No. 05-10072).
Under the Greek system, credits are measured in days. To simplify the information in the table, U.S. requirements are shown in years
of credits.
|
|
|
Monthly Benefits and Eligibility Requirements
RETIREMENT OR OLD-AGE BENEFITS |
UNITED STATES |
GREECE |
Worker-Full
benefit at full
retirement age, or reduced benefit as early as age 62.
Required work credits range from one and one-half to 10 years (10
years if 62 in 1991 or later). |
Worker-Full benefit
payable at age 65 to men and age 60 to women with at least 4,500 days
(15 years) of contributions. Reduced benefits are payable at age 60
to men and age 55 to women. Workers who meet certain other requirements
(e.g., women with dependent children, workers in hazardous occupations
or who have over 10,000 days of contributions) may receive benefits
at earlier ages. |
DISABILITY BENEFITS |
UNITED STATES |
GREECE |
Worker-Under full
retirement age can get benefit if unable to do any substantial
gainful work for at least a year. One and one-half to 10
years credit needed, depending on age at date of onset. Some
recent work credits also needed unless worker is blind. |
Worker-Full benefit
payable at any age if earnings capacity is reduced at least 80 percent
by an impairment expected to last for a year or more. Partial benefit
payable to workers with at least 50 percent loss of earnings capacity.
Must have 300-4,500 days of contributions depending on age at time
of disability and on the cause of the disability. If less than 4,500
days of contributions, some recent contributions are also needed. |
FAMILY
BENEFITS TO DEPENDENTS OF RETIRED OR DISABLED PERSONS |
UNITED STATES |
GREECE |
Wife-Full benefit at full retirement
age or at any age if caring for the 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. |
Wife-No
provision. However, supplement paid to pensioner for a non-working
wife. |
Husband-Same as wife. |
Husband-No
provision. |
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. |
Divorced Spouse-No
provision. |
Children-If
unmarried, up to age 18 (age 19 if in an elementary or secondary school
full time) or any age if disabled before age 22. |
Children-No
provision. However, supplement paid to pensioner for unmarried dependent
children under age 18 (age 24 if full-time student at university or
college) or any age if disabled before age 18. |
SURVIVORS
BENEFITS |
UNITED STATES |
GREECE |
Widow-Full
benefit at full
retirement age or at any age if caring for the 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
child. Benefits may be continued if remarriage occurs after
age 60 (or age 50 if disabled). |
Widow-Benefit
payable at any age if the deceased worker was entitled to retirement
or disability benefits or met specific contribution requirements.
Marriage must have lasted at least six months (two years if the deceased
worker was receiving retirement or disability benefits). Both the
contribution requirement and marriage requirement may be waived for
certain reasons such as a work-related accidental death. |
Widower-Same
as widow. |
Widower-Same
as widow if disabled and dependent on worker. |
Divorced widow
or widower-Same as widow or widower if marriage lasted at
least 10 years. |
Divorced widow
or widower- No provision. |
Children-Same
as for children of retired or disabled worker. |
Children-Up
to age 18 (age 24 if full-time student at university or college)
or any age if disabled before age 18. |
Other Family Members-Under
certain conditions, dependant parents age 62 or older. |
Other Family Members-If
there is no entitled widow, widower, or orphan, benefits may be payable
to dependent grandchildren and parents. |
Lump-Sum Death
Benefit-A one-time payment not to exceed $255 payable on
the death of an insured worker. |
Funeral Grant-None.
However, a one-time sickness insurance payment may be payable to the
spouse or to the person who paid the burial expenses. |
|
|
|
How Benefits Can Be PaidIf you have Social Security credits in both
the United States and Greece, 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 don’t
meet the basic requirements, the agreement may help you qualify for a
benefit as explained below.
- Benefits from the U.S––If you don’t 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
U.S. and Greek credits. However, to be eligible to have your Greek 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 Greek credits.
- Benefits from Greece––Social Security credits from both countries
can also be counted, when necessary, to meet the eligibility requirements
for Greek benefits. To be eligible to have your U.S. and Greek credits
counted, you must have at least 300 days of coverage credited under the
Greek system.
|
|
|
How Credits Get CountedYou don’t have to do anything to have your
credits in one country counted by the other country. If we need to count
your credits under the Greek system to help you qualify for a U.S. benefit,
we will get a copy of your Greek record directly from Greece when you
apply for benefits. If Greece needs to count your U.S. credits to help
you qualify for a Greek benefit, they will get a copy of your U.S. record
directly from the Social Security Administration when you apply for the
Greek benefit.
Although each country may count your credits in the other country, your
credits are not actually transferred from one country to the other. They
remain on your record in the country where you earned them and also can
be used to qualify for benefits there.
|
|
|
Computation of U.S. BenefitUnder The AgreementWhen a U.S. benefit becomes payable as a result
of counting both U.S. and Greek Social Security credits, an initial benefit
is determined based on your U.S. earnings as if your entire career had
been completed under the U.S. system. This initial benefit is then reduced
to reflect the fact that Greek credits helped to make the benefit payable.
The amount of the reduction will depend on the number of U.S. credits:
the more U.S. credits, the smaller the reduction; and the fewer U.S. credits,
the larger the reduction.
[Back to top] |
|
Greek Pension May Affect Your U.S. Benefit |
If you qualify for Social Security benefits from
both the United States and Greece and didn’t need the agreement
to qualify for either benefit, the amount of your U.S. benefit may be
reduced. This is a result of a provision in U.S. law which can affect
the way your benefit is figured if you also receive a pension based on
work that was not covered by U.S. Social Security. For more information, call our toll-free number, 1-800-772-1213, and get the publication, Windfall Elimination Provision (Publication
No. 05-10045). If you are outside the United States, you may write to us
at the address in "For More Information" section.
[Back to top]
|
|
What You Need To Know About Medicare
|
Medicare is the U.S. national health insurance program for people age 65 or older or who are disabled. Medicare has four parts:
- Hospital insurance (Part A) helps pay for inpatient hospital care and certain follow-up services.
- Medical insurance (Part B) helps pay for doctors’ services, outpatient hospital care and other medical services.
- Medicare Advantage plans (Part C) are available in many areas. People with Medicare Parts A and B can choose to receive all of their health care services through a provider organization under Part C.
- Prescription drug coverage (Part D) helps pay for medications doctors prescribe for medical treatment.
You are eligible for free hospital insurance at age 65 if you have worked long enough under U.S. Social Security to qualify for a retirement benefit. People born in 1929 or later need 40 credits (about 10 years of covered work) to qualify for retirement benefits.
Although the agreement between the United States and Greece allows the Social Security Administration to count your Greek credits to help you qualify for U.S. retirement, disability or survivors benefits, the agreement does not cover Medicare benefits. As a result, we cannot count your credits in Greece to establish entitlement to free Medicare hospital insurance.
For more information about Medicare, ask for Medicare (Publication No. 05-10043) or visit Medicare’s website at www.medicare.gov.
[Back to top] |
|
Claims For Benefits
|
If you live in the United States and wish to
apply for U.S. or Greek benefits:
-
visit or write any U.S. Social Security office; or
- phone our toll-free number, 1-800-772-1213, 7 a.m.
to 7 p.m. any business day. People who are deaf or hard of hearing
may call our toll-free TTY number, 1-800-325-0778.
You can apply for Greek benefits at any U.S. Social Security office by
completing an application form SSA-2490.
If you live in Greece and wish to apply for U.S. or Greek benefits, contact:
- the Federal Benefits Unit at the U.S. Embassy in Athens (phone 1-720-2426)
to file for U.S. benefits; or
- any Greek Social Security office to file for Greek benefits.
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 haven’t applied for benefits before, you may need to provide
certain information and documents when you apply. These include the worker’s
U.S. and Greek Social Security numbers, proof of age for all claimants
(Greek birth certificate if you were born in Greece), evidence of the
worker’s U.S. earnings in the past 24 months and information about
the worker’s coverage under the Greek system including the original
insurance booklet from Greece. You may wish to call the Social Security
office before you go there to see if any other information is needed.
|
|
|
Payment of BenefitsEach country pays its own benefit. U.S. payments
are made by the U.S. Department of Treasury each month and cover benefits
for the preceding month. Payments under the Greek system are made near
the end of each month for the following month..
|
|
|
Absence From U.S. Territory
Normally, persons who are not U.S. citizens
may receive U.S. Social Security benefits while outside the U.S. only
if they meet certain requirements. Under the agreement, however, you may
receive benefits as long as you reside in Greece regardless of your nationality.
If you are not a U.S. or Greek citizen and live in another country, you
may not be able to receive benefits. The restrictions on U.S. benefits
are explained in the booklet, Social
Security—Your Payments While You Are Outside The United States (Publication No. 05-10137).
|
|
|
AppealsIf you disagree with the decision made on your
claim for benefits under the agreement, contact any U.S. or Greek Social
Security office. The people there can tell you what you need to do to
appeal the decision.
The Greek Social Security authorities will review your appeal if it affects
your rights under the Greek system, while U.S. Social Security authorities
will review your appeal if it affects your rights under the U.S. system.
Since each country’s decisions are made independently of the other,
a decision by one country on a particular issue may not always conform
with the decision made by the other country on the same issue.
[Back to top] |
|
For More Information |
To file a claim for U.S. or
Greek benefits under the agreement, follow the instructions in "Claims For Benefits" section.
To find out more about U.S. Social Security benefits or for information
about a claim for benefits, contact any U.S. Social Security office. If
you live outside the United States, write to:
Social Security Administration
OIO—Totalization
P.O. Box 17769
Baltimore, Maryland 21235-7769
U.S.A.
For more information about Greece’s Social Security programs, visit
any Social Security office in Greece. If you don’t live in Greece,
write to:
Social Security Institute Division of International Relations
8, Agiou Konstantinou Str.
10241 Athens
GREECE
If you don't wish to file a claim for benefits, but
would like more information about the agreement, write to:
Social Security Administration
Office of International Programs
P.O. Box 17741
Baltimore, Maryland 21235-7741
U.S.A.
For additional information visit our website: www.socialsecurity.gov/international.
[Back to top] |
|
|