For the United States, the agreement applies to Social Security taxes under 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 an individual is exempt from U.S. Social Security coverage under this agreement,
neither the employee nor employer share of the FICA tax nor the SECA tax in the case
of a self-employed person, has to be paid for any period during which the exemption
is effective.