Effective Dates: 10/25/2022 - Present Previous | Next

TN 24 (10-22)

RS 02002.080 Rule for Government Employees under the U.S. - Japan Agreement

A. 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 Convention on Diplomatic Relations and the Vienna Convention on Consular Relations, from social security coverage and taxes under the laws of the host country unless the host country waives that exemption.

The Conventions, to which both the United States and Japan are parties, apply to the following persons:

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    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 staffs of those missions; and

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    The private servants employed by members of such missions (under certain conditions).

B. Agreement provisions

1. General Agreement provisions

The Agreement does not affect the coverage of U.S. or Japanese Government employees to whom the Vienna Conventions apply. These employees remain exempt from coverage in the host country.

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 a U.S. Government instrumentality in Japan are subject to U.S. Social Security taxes and coverage laws only.

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

2. Definitions

a. U.S. Government employee

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.

b. Japanese Government employee

For purposes of applying this provision of the Agreement the term, "Japanese Government employee" includes career civil servants as well as persons contracted to work for the Government of Japan.

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/0302002080
RS 02002.080 - Rule for Government Employees under the U.S. - Japan Agreement - 10/25/2022
Batch run: 11/10/2022
Rev:10/25/2022