937.Employment for a Foreign Government, International Organization, or Instrumentality of a Foreign Government

937.1Are services performed by employees of foreign governments, international organizations or instrumentalities of a foreign government covered by Social Security?

If you are a U.S. citizen, your work as an employee of a foreign government or of certain U.S.-designated international organizations is not covered by Social Security as employment. The same rule applies to work for a wholly owned instrumentality of a foreign government that exempts similar work if performed in that country by U.S. employees. (See §938 for treatment of work by U.S. citizens in the U.S. for foreign governments, international organizations, etc.)

If you are not a U.S. citizen, your work for a foreign government is not covered by Social Security.

If you are not a U.S. citizen, your work for a wholly owned instrumentality of a foreign government is not covered by Social Security if that foreign government exempts similar work if performed in that country by U.S. employees.

937.2Are services performed by employees who participate in FERS or FSPS excluded from Social Security coverage?

Beginning in 1995, the services you perform for an international organization as a Federal employee participating in the Federal Employees' Retirement System (FERS) or Foreign Service Pension System (FSPS) are not excluded from employment. Your services are covered as employment by the Federal agency that transfers you. This includes employment outside and inside the United States.