Effective Dates: 05/10/2021 - Present Previous | Next

TN 46 (05-21)

RS 02001.170 Rule for Government Employees under the U.S.- Swiss Agreement

A. Vienna Conventions

The Vienna Conventions provide that, in general, nationals of a country who work abroad in the diplomatic or consular services of their country are exempt from social security coverage and contributions under the host country's laws, unless the host country specifically waives that exemption.

The Conventions, to which both the United States and Switzerland are parties, apply to:

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    members of the staff of a diplomatic or consular mission, including the diplomatic, consular, administrative and technical staffs;

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    dependents of members of those staffs;

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    the domestic service staffs of the missions; and,

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    the private servant employees of members of such missions (under certain conditions).

B. Agreement provisions

1. General

The agreement does not affect the coverage of U.S. or Swiss Government employees to whom the Vienna Conventions apply. They remain exempt from coverage in the host country.

The agreement establishes the following rules for government employees not covered by the Vienna Conventions:

  • •

    U.S. nationals whom the U.S. Government or a U.S. Government instrumentality employs in Switzerland are subject to U.S. Social Security and/or Federal Pension Program taxes and coverage laws only.

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    Swiss nationals whom the Swiss Government or a Swiss Government instrumentality employs in the United States are subject to Swiss social security taxation and coverage laws only.

2. Definition

U.S. Government employee

For purposes of applying this provision of the agreement, the phrase "U.S. Government employee" means employees of the Federal Government or any of its instrumentalities.

C. Reference

RS 01802.050 Coverage Status - Employees of Foreign Governments and International Organizations,

To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0302001170
RS 02001.170 - Rule for Government Employees under the U.S.- Swiss Agreement - 05/10/2021
Batch run: 05/10/2021
Rev:05/10/2021