For the United States, the agreement applies to Social Security taxes under the RSDHI program (i.e., FICA taxes in the case of employment and SECA taxes in the case of self-employment,
including the Medicare portion). Thus, if an individual is exempt from U.S. Social
Security coverage under the agreement, neither the employee or employer share of the
FICA tax, nor the SECA tax in the case of self-employment, has to be paid.