The agreement with Finland became effective on November 1, 1992.

If both the U.S. and Finnish social security systems cover a worker's employment or self-employment, the agreement provides that beginning November 1, 1992, only one country's system will cover the worker's employment or self-employment. The agreement does not affect a worker's coverage prior to that date. If a worker had earnings before November 1, 1992, that were dually covered, those earnings would be subject to social security taxation in both countries.