For the United States, the agreement applies to Social Security taxes under the 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.