TN 9 (06-19)
RS 02002.620 Crews of Ships Rule under the Agreement with Uruguay
Policy for crews of ships rule
A person employed as an officer or member of a crew on a U.S. or Uruguayan ship who
would otherwise have dual coverage under the social security taxation and coverage
laws of both the United States and Uruguay, only has coverage under the country whose
flag the ship flies. The agreement states that a vessel that flies the flag of the
United States is the same as an “American vessel” under the Social Security Act.
For more information on employment on American vessels and aircraft, see RS 01901.150.
For more information on employment on foreign vessels and aircraft, see RS 01901.170.