For the United States, the agreement applies to the coverage under Federal Old-age,
Survivors, and Disability Insurance (OASDI) program (including the taxes financing
the OASDI system - the Federal Insurance Contributions Act (FICA) taxes for employment, the Self-Employment
Contributions Act (SECA) taxes for self-employment, and the Medicare portion of these
taxes). If an employee is exempt from U.S. Social Security coverage under this agreement,
neither the employee's nor the employer's share of the FICA tax is due as long as
the exemption is effective. A self-employed person is exempt from paying SECA taxes
(equivalent to the employee and the employer shares of the FICA tax) for any period
the exemption is effective.