938.Is work performed by U.S. citizens working in the U.S. as employees of foreign governments covered by Social Security?

Your work is covered as self-employment if you are a U.S. citizen working in the U.S. as:

  1. An employee of a foreign government;

  2. An employee of a foreign government's wholly-owned instrumentality, if the foreign government exempts similar work if performed in that country by U.S. employees; or

  3. An employee of certain U.S.-designated international organizations.

This provision and §937 do not change for Federal employees not under FERS or FSPS.

Last Revised: Jun. 30, 2004