The rules for eliminating dual coverage described in RS 02002.610 through RS 02002.635 cover the majority of situations where both the United States and Uruguay would otherwise cover and tax a worker. However, these rules may not cover all situations or, if applied, may have unintended results in certain cases. For this reason, the agreement includes a special exception provision.

To assign a worker’s coverage other than in accordance with the normal coverage rules of the agreement, an employer or self-employed worker may request a special exception. The exception must:

• •

  result in coverage under the laws of either the United States or Uruguay but not both; and

• •

  both countries must agree to grant the exception.

If either country does not agree with granting an exception, the agreement determines the worker's coverage in accordance with the applicable coverage rule.

For more information on the general coverage rules for employment or self-employment under the agreement with Uruguay, see RS 02002.610 through RS 02002.635