A person employed as an officer or member of the flight crew of an aircraft, who would otherwise be covered under the social security taxation and coverage laws of both the United States and the Czech Republic, is covered only by the laws of the country where the employer is headquartered. However, if the employee resides in the other country, the employee is subject to the laws of the country where they reside.

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  RS 01901.070, Employment Outside the United States for a Foreign Affiliate or Subsidiary of an American Employer.

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  RS 01901.150, Employment on American Vessels and American Aircraft.

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  RS 01901.450, Coverage under International Totalization Agreements.