For the United States (U.S.), 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 or employer share of the FICA tax nor the
SECA tax, in the case of a self-employed person, has to be paid.