For the United States, the agreement applies to Social Security taxes under the retirement,
survivors and disability insurance (RSDHI) program (i.e., FICA taxes for employment
and SECA taxes for self-employment, including the Medicare portion). Thus, if an individual
is exempt from U.S. Social Security coverage under this agreement, neither the employee
or employer share of the FICA tax nor the SECA tax, in the case of a self-employed
person, has to be paid.