For the United States, the agreement applies to Social Security taxes related to the
retirement, survivors, disability and health insurance (RSDHI) programs (i.e., Federal
Insurance Contributions Act (FICA) taxes for employment and Self-Employment Contributions
Act (SECA) taxes for self-employment, including the Medicare portion). Thus, if an
employee is exempt from U.S. Social Security coverage and taxation under this agreement,
neither the employee nor employer pays the FICA tax with respect to that employee
for any period the exemption is effective. A self-employed person is also exempt from
paying the SECA taxes (equivalent to the employee and employer share of the FICA tax)
for any period the exemption is effective.