TN 20 (01-12)
RS 02001.274 Government Employee Rule under the Agreement with Belgium
A. Vienna Conventions
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 taxes under the laws of the host country, under the Vienna Convention on Diplomatic Relations and the Vienna Convention on Consular Relations, unless all parties agree to waive the exemption. The Conventions, to which both the United States and Belgium are parties, apply to
members of the staff of a diplomatic or consular mission, including the diplomatic, consular, administrative and technical staffs;
dependents of members of those staffs;
the domestic service staff of the mission; and
private servants employed by members of such missions.
The agreement does not affect the coverage of U.S. or Belgium government employees to whom the Vienna Conventions apply unless they waive their immunity. Persons who waive their immunity would be subject to the coverage provisions of the agreement if they fall within one of the categories of persons to whom the agreement generally applies.
B. Agreement provisions
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 Belgium are subject to U.S. social security taxation and coverage law or the Civil Service Retirement System (CSRS).
U.S. nationals already covered by a civil service retirement system (the Federal Employment Retirement System (FERS) or CSRS) shall remain covered by either system and shall be exempt from Belgian social security taxation and coverage.
Belgian nationals or permanent Belgium residents who are not U.S. nationals employed by the U.S. Government in Belgium and covered under the U.S. civil service retirement system will be exempt from Belgian social security law.
Belgian nationals employed by a Belgian government instrumentality in the United States are subject to Belgian social security taxation and coverage law only.
NOTE: For purposes of applying this provision of the agreement, the term “U.S. Government employee” includes employees of the Federal Government or any of its instrumentalities (agencies). The term “Belgium Government employee” includes career civil servants as well as persons contracted to work for the government of Belgium.
C. Related reference
RS 01802.050 Coverage Status-Employees of Foreign Governments and International Organizations-Policy Principle