itonewbie
Level 15

If the individual is self-employed or is an employee of an American employer, based on statutory definition, and the country where the individual works does not have a totalization agreement with the US, yes.

If the individual is an employee of an American employer, based on statutory definition, the country where the individual works has a totalization agreement, and there is a certificate of coverage in place, the individual would be subject to US social security for that limited period as a detached worker.

If the individual is an employee of an entity that is not considered an American employer, the individual would not be subject to US social security unless the entity is a foreign affiliate for which a US employer has entered into a §3121(l) agreement with the Treasury Department - usually from some ancient times.

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Still an AllStar

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