Under the Vienna Convention on Diplomatic Relations and the Vienna Convention on Consular Relations, nationals of a country who work abroad in the diplomatic or consular service of their home country are exempt from social security coverage and taxes under the laws of their host country, unless they waive that exemption. The Conventions, to which both the United States and Uruguay are parties, apply to the following:

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  members of the staff of a diplomatic or consular mission, including the diplomatic, consular, administrative, and technical staffs;

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  dependents of members of those staffs;

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  the domestic service staffs of those missions; and

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  under certain conditions, the private servants employed by members of such missions.

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:

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  U.S. nationals whom the U.S. Government or a U.S. Government instrumentality employs in Uruguay are subject to U.S. social security taxation and coverage laws only.

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  Uruguayan nationals whom the Uruguayan Government or a Uruguayan Government instrumentality employs in the U.S. are subject to Uruguayan social security taxation and coverage laws only.

For more information on employees of the Federal Government or any of its instrumentalities, see RS 01802.050.