Effective Dates: 06/01/2023 - Present Previous | Next

TN 56 (06-23)

RS 02001.668 Rule for Government Employees under the U.S. - Austrian 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 Austria are parties, apply to:

  • •

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

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    Dependents of members of those staffs; and

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    The domestic service staff of the mission; and

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

B. Agreement provisions

1. General provisions

The Agreement does not affect the coverage of U.S. or Austrian 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, and for when coverage under the systems of both countries would otherwise apply:

  • •

    U.S. nationals whom the U.S. Government or a U.S. Government instrumentality, sent to work in Austria are subject to U.S. Social Security taxes and coverage laws only.

  • •

    Austrian nationals, employed by the Austrian Government or an Austrian Government instrumentality, sent to work in the United States are subject to Austrian social security taxation and coverage laws only.

2. Definitions

a. U.S. Government employee

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

b. Austrian Government employee

For purposes of applying this provision of the Agreement, "Austrian Government employee" means an employee of the Republic of Austria, the U.S. Representative of the Austrian Trade Commission and their staff, and anyone working for the Austrian National Tourist Office in the United States.

C. Reference

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

 

To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0302001668
RS 02001.668 - Rule for Government Employees under the U.S. - Austrian Agreement - 06/01/2023
Batch run: 06/01/2023
Rev:06/01/2023