The agreement with Uruguay became effective November 1, 2018.

If both the U.S. and Uruguayan social security systems cover a worker’s employment or self-employment, the agreement provides that beginning November 1, 2018, only one country’s system covers the worker’s employment or self-employment. The agreement does not affect a worker’s coverage prior to that date. If a worker had dually covered earnings before November 1, 2018, those earlier earnings remain subject to social security taxes in both countries.