TN 11 (08-19)

RS 02002.430 Rule for Government Employees-U.S. Brazilian Agreement

A. Vienna Conventions

Nationals of a country who work abroad in the diplomatic or consular services of their home country are exempt from social security coverage and taxes under the laws of the host country under the Vienna Convention on Diplomatic Relations and the Vienna Convention on Consular Relations, unless that exemption is waived by the host country. The Conventions, to which both the United States and Brazil are parties, apply to the following:

  • members of the staff of a diplomatic or consular mission, including members of the administrative and technical staffs, members of consular posts and family members of such staff who form part of their households,

  • the domestic service staffs of the mission; and

  • private servants whom the members of such missions employ.

B. Agreement provisions

1. General

The agreement does not affect any exemption provided under the Vienna Conventions. The agreement establishes the following rules for government employees not covered by the Vienna Conventions:

  • U.S. nationals employed by the U.S. Government or U.S. Government instrumentality in Brazil are subject to U.S. Social Security taxation and coverage laws only.

  • Brazilian nationals employed by the Brazilian Government or Brazilian Government instrumentality in the United States are subject to Brazilian social security taxation and coverage laws only.

2. Definitions

a. 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.

b. Brazilian Government employee

For purposes of applying this provision of the agreement, the phrase "Brazilian Government employee" means employees of Brazil.

C. Reference

U.S. citizens employed by foreign governments, refer to RS 01802.050.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0302002430
RS 02002.430 - Rule for Government Employees-U.S. Brazilian Agreement - 08/15/2019
Batch run: 08/30/2019
Rev:08/15/2019