RS 02001.500 Overview of Coverage Under the U.S. - French Agreement
One of the primary purposes of the agreement with France is to eliminate dual social security coverage; i.e., the situation where a worker is covered under the laws of both the United States and France with respect to the same services.
The agreement is designed to eliminate dual coverage and contributions on the same earnings by assigning coverage to only one country. The goal of the agreement is to continue a worker's coverge only under the system of the country to whose economy the worker has the more direct connection. The worker, and in the case of employees, the employer, are exempted from social security coverage and taxation under the system of the other country.