Any agreement (with the exception of the one concluded with Italy) provides for a derogation from the territoriality rule, which aims to minimise disruptions in the coverage of the careers of workers whose employers temporarily send them abroad. Under this derogation for “exempt workers”, a person temporarily transferred to work for the same employer in another country is only covered by the country from which he or she was posted. For example, citizens or residents who are temporarily transferred by a U.S. employer to work in a contracting country remain covered by the U.S. program and exempt from the host country`s system coverage. The worker and employer only make contributions in the United States. . . .