네, 낼 수 있습니다.
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.
However, an American employer with a foreign affiliate may request that Social Security and Medicare taxes be withheld from the U.S. citizen and resident alien employees of the foreign affiliate by
FILING FORM 2032, Contract Coverage Under TITLE II of the SOCIAL SECURITY ACT.
https://www.irs.gov/individuals/international-taxpayers/taxpayers-living-abroad
https://www.irs.gov/individuals/international-taxpayers/persons-employed-by-a-foreign-employer
https://cafe.naver.com/nonwoorhee