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:
An employee of a foreign government;
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
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