TN 19 (09-01)
RS 02001.930 Government Employee Rule under the Chilean Agreement
A. POLICY – VIENNA CONVENTIONS
In general, nationals of a country who work abroad in the diplomatic or consular services of their country are exempt, under the Vienna Conventions on Diplomatic and Consular Relations, from Social Security coverage and taxes under the laws of the host country unless that exemption has been specifically waived. The Conventions, to which both the United States and Chile 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 staffs of those missions, and;
under certain conditions, the private servants employed by members of such missions.
B. POLICY – AGREEMENT PROVISIONS
The agreement does not affect the coverage of U.S. or Chilean Government employees to whom the Vienna Conventions apply. The agreement establishes the following rules for Government employees not covered by the Vienna Conventions:
U.S. nationals employed by the U.S. Government in Chile are subject to U.S. law (Social Security and/or FERS or CSRS)
Chilean nationals employed by the Chilean Government in the United States are subject to Chilean law.
In all other cases, the employee is subject to the laws of the country where the work is performed.
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.
U.S. citizens employed by foreign governments, RS 01802.050