For the United States, this Agreement applies to the Old- Age, Survivors, and Disability
Insurance (OASDI) program, specifically covering Federal Insurance Contributions Act
(FICA) taxes for employment and Self-Employment Contributions Act (SECA) taxes for
self-employment.
If a worker is exempt from U.S. Social Security coverage under this Agreement, neither
the worker nor the employer is required to pay FICA taxes during the period of exemption.
Similarly, a self-employed individual is not required to pay SECA taxes for any period
in which the exemption applies
This Agreement does not apply to Medicare.
.The Agreement does not include treaties or other international agreements. This means
it does not cover either country’s social security agreements with other countries
or agreements involving multiple countries. Because of this rule, if a person has
worked in the United States, Romania, and another country that has a social security
agreement with either the U.S. or Romania, the Social Security Administration (SSA)
cannot combine work periods from all three countries to help the person qualify for
U.S. benefits.