TN 5 (06-14)

RS 02002.285 Government Employee Rule under the Agreement with the Slovak Republic

A. Policy – Vienna Conventions

In general, nationals of a country who work abroad in the diplomatic or consular services of their home country are exempt, under the Vienna Conventions on Diplomatic Relations and the Vienna Conventions on 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 the Slovak Republic are parties, apply to the following:

  • 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 for agreement provisions

The agreement does not affect any exemption provided under the Vienna Conventions. The agreement establishes the following rules for government employees not covered by the Vienna Conventions:

  1. 1. 

    U.S. nationals employed by the U.S. Government in the Slovak Republic are subject to U.S. law (Social Security, FERS, or both; or CSRS).

  2. 2. 

    Slovak Republic nationals employed by the Slovak government in the United States are subject to Slovak law.

  3. 3. 

    In all other cases, the employee is subject to the laws of the country where the worker performs the work (unless another exception to the territoriality rule applies).

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.

C. Reference

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

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RS 02002.285 - Government Employee Rule under the Agreement with the Slovak Republic - 06/16/2014
Batch run: 06/16/2014