TN 9 (06-19)

RS 02002.620 Crews of Ships Rule under the Agreement with Uruguay

Policy for crews of ships rule

A person employed as an officer or member of a crew on a U.S. or Uruguayan ship who would otherwise have dual coverage under the social security taxation and coverage laws of both the United States and Uruguay, only has coverage under the country whose flag the ship flies. The agreement states that a vessel that flies the flag of the United States is the same as an “American vessel” under the Social Security Act.

For more information on employment on American vessels and aircraft, see RS 01901.150.

For more information on employment on foreign vessels and aircraft, see RS 01901.170.