TN 4 (06-09)
RS 02002.225 Government Employee Rule Under the Agreement with Poland
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 that exemption is specifically waived. The Conventions, to which both the United States and Poland are parties, apply to:
members of the staff of a diplomatic or consular mission, including the diplomat, 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
the private servants employed by members of such missions.
B. Policy covering the agreement provisions
The agreement does not affect the coverage of U.S. or Polish Government diplomatic or consular service 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 Poland are subject to U.S. law only. For retirement coverage, this is addressed in the Social Security and Federal Employees Retirement System (FERS) or Civil Service Retirement System (CSRS).
Polish nationals employed by the Polish Government in the United States are subject to Polish 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. The term Polish Government employee includes employment by Polish public employers (e.g., municipal employers).