For the United States, the agreement applies to Social Security taxes that support
the retirement, survivors, disability and health insurance (RSDHI) programs (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 and employer share of the FICA tax nor the SECA
tax, in the case of a self-employed person, has to be paid.