— the Caisse de Mutualité Sociale Agricole (Caisse de Mutualité Sociale Agricole) for persons covered by the agricultural social security scheme, workers from one country posted by their employer to the other country may benefit from an exemption from social security contributions in the host country for a maximum period of five years. However, such an exemption may only be used after receipt of a cover report (CoC) from the relevant social security authorities in their country of origin. The general rule under the agreement is that workplace legislation applies. Exceptionally, the agreement provides that individuals may remain in the social systems of the country of origin for old-age and unemployment insurance. Other contributions, which are part of the social security system, would nevertheless be due in the host country. A U.S. employer includes a corporation organized under the laws of the United States or another state, a partnership if at least two-thirds of its partners are established in the United States, a person established in the United States, or a trust if all directors are U.S. citizens. .