If both the U.S. and Finnish social security systems cover a worker's employment or
self-employment, the agreement provides that beginning November 1, 1992, only one
country's system will cover the worker's employment or self-employment. The agreement
does not affect a worker's coverage prior to that date. If a worker had earnings before
November 1, 1992, that were dually covered, those earnings would be subject to social
security taxation in both countries.