The agreement with Greece became effective on September 1, 1994.

Workers whose employment or self-employment would otherwise be covered by both the U.S. and Greek social security systems are covered and taxed by only one country's system beginning September 1, 1994. The agreement does not affect a worker's coverage prior to that date. If a worker had earnings before September 1, 1994 that were dually covered, those earnings would be subject to social security taxes in both countries.