RS 02001.510 Scope of U.S. French Agreement
A. POLICY PRINCIPLE — UNITED STATES
For the United States the agreement applies only to RSDI coverage and 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 share nor the employer share of the FICA tax, or the SECA tax in the case of a self-employed person, has to be paid.
B. POLICY PRINCIPLE — FRANCE
For France, the agreement applies to coverage and taxes which finance all benefit programs under the general and special social security systems. This includes not only the taxes which finance retirement, survivors, and disability benefits, but also the taxes which finance other French programs such as family allowances, worker's compensation, and national health insurance (including cash sickness and maternity benefits). Consequently, if an individual is exempt from French social security coverage as a result of the agreement, no contributions are due under any of the French social security benefit programs and there is no coverage under any of the programs.