RS 01802.050 Coverage Status — Employees of Foreign Governments and International Organizations
— Policy Principle
Social Security Act — Sec. 211(c)
Services performed in the U.S. by citizens of the United States are compulsorily covered
as SE if such services are performed by these individuals as employees of:
An instrumentality of a foreign government if:
The instrumentality is wholly owned by the foreign government;
The service is similar to that done in foreign countries by employees of the U.S.
Government or of a U.S. instrumentality; and
The Secretary of State certifies to the Secretary of the Treasury that the foreign
government, with respect to whose instrumentality an employee's exemption is claimed,
grants an equivalent exemption on similar work done in the foreign country by employees
of the U.S. Government and of U.S. instrumentalities. (If all these conditions are
not met the services are covered as employment.); or
An international organizational entitled to certain privileges, exemptions and immunities
under the International Organizations Act. These organizations are listed in RS 01901.400.B.