The rules for eliminating dual coverage described in RS 02002.270 through RS 02002.295 cover the great majority of situations where both the United States and the Slovak Republic would otherwise cover and tax a worker. However, these rules may not cover all situations, or, if applied, may have unintended results in certain cases. For this reason, the agreement includes a special exception provision.

To assign a worker’s coverage, other than in accordance with the normal coverage rules of the agreement, an employer or self-employed worker may request a special exception. The exception must:

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  result in coverage under the laws of either the United States or the Slovak Republic, but not both; and

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  both countries must agree to grant the exception.

If either country does not agree with granting an exception, the agreement will determine the worker's coverage in accordance with the applicable coverage rule.