Effective Dates: 04/27/2023 - Present Previous | Next

TN 52 (04-23)

RS 02001.567 Rule for Government Employees - U.S. - Portuguese Agreement

A. Vienna conventions

The Vienna Conventions on Diplomatic and Consular Relations usually exempt nationals of a country who work abroad in the diplomatic or consular services of their country from social security coverage and contributions under the laws of the host country unless that person specifically waives the exemption.

The Conventions, to which both the United States and Portugal are Parties, apply to:

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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 staff of those missions; and

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    Under certain conditions, the private servant employees of members of such missions.

B. Agreement provisions

1. General

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

The Agreement establishes the following rules for government employees not covered by the Vienna Conventions:

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    U.S. nationals employed by the U.S. Government in Portugal - are subject to U.S. Social Security taxes and coverage laws only.

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

2. Definitions

a. U.S. government employee

For purposes of applying this provision of the Agreement, the phrase "U.S. Government employee" means employees of the Federal Government or any of its instrumentalities.

b. Portuguese government employee

For purposes of applying this provision of the Agreement, the phrase "Portuguese Government employee" means employees of Portugal.

C. Reference

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    RS 01802.050, U.S. citizens employed by foreign governments.

 

To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0302001567
RS 02001.567 - Rule for Government Employees - U.S. - Portuguese Agreement - 04/27/2023
Batch run: 05/09/2023
Rev:04/27/2023