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Wages paid to resident aliens employed within the United States by an American or foreign employer are subject to Social Security/Medicare Taxes under the same rules that apply to U.S. Citizens.

Wages paid to U.S. citizens and residents employed outside the United States are generally subject to Social Security and Medicare tax if the employer is an American employer.

Self-employment tax rates, deductions, who pays and how to pay. 

Review information on paying Social Security Tax, Medicare Tax and Self-Employment Tax applicable to U.S. citizens employed outside the U.S. and for nonresident aliens.

Describes when SSA and Medicare taxes apply outside of the United States.

In general aliens performing services in the United States as employees are liable for U.S. Social Security and Medicare taxes. However, certain classes of alien employees are exempt from U.S. Social Security and Medicare taxes.

IRS Tax Topic on Social Security and Medicare taxes.

Topic No. 608 Excess Social Security and RRTA Tax Withheld

Compensation for services performed as an employee of a foreign government, without regard to citizenship, residence, or where services are performed, is not considered to be wages for social security and Medicare tax purposes.

This page explains how U.S citizens, resident aliens, and nonresident aliens employed outside the United States by a foreign employer are not generally subject to Social Security and Medicare tax withholding