Under certain conditions, a worker may be exempted from coverage in a contracting country, even if he or she has not been transferred there directly from the United States. If, for example, a U.S. The company sends an employee from its New York office to work for 4 years in its Hong Kong office, then transfers the employee to its London office for an additional 4 years, and the employee may be exempt from UK social security coverage under the US-UK. It is an agreement. The exemption rule applies in such cases, provided that the worker was originally posted from the United States and remained under U.S. social security coverage for the entire period prior to the posting to the contract country. Expats who work for a foreign employer are generally exempt from Social Security and Medicare deductions from their salary.