TN 13 (09-93)
RS 02001.755 Scope of U.S. Luxembourg Agreement
A. POLICY - UNITED STATES
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.
B. POLICY - LUXEMBOURG
For Luxembourg, the agreement applies to social security coverage and taxes that finance old-age, survivors, disability, sickness and maternity, and workers' compensation insurance as well as family allowances.