TN 3 (03-09)
RS 02002.175 Government Employee Rule under the Agreement with the Czech Republic
A. Policy – 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 that exemption is waived. The Conventions, to which both the United States and the Czech Republic are parties, apply to:
members of the staff of a diplomatic or consular mission, including the diplomatic, consular, administrative, and technical staffs;
family members of those staffs who form part of the members’ households;
the domestic service staffs of those missions; and
private servants employed by the members of such missions.
B. Policy – Agreement provisions
The agreement does not affect the coverage of U.S. or Czech 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 or U.S. Government Instrumentality in the Czech Republic are subject to U.S. Social Security taxation and coverage law only (Social Security and Federal Employment Retirement System (FERS) or Civil Service Retirement System (CSRS)).
Czech nationals employed by the Czech Government or Czech Government Instrumentality in the United States are subject to Czech 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 “Czech Government employee” includes career civil servants as well as persons contracted to work for the Government of the Czech Republic.
RS 01802.050, Coverage Status-Employees of Foreign Governments and International Organizations-Policy Principle