For the United States, the agreement applies to Social Security taxes related to 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 a person 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 with respect to that person for any period
during which the exemption is effective.