Citations:

Social Security Act — Sec. 211(c)

Regulations No. 4 — Secs. 404.1032 - 404.1034

Services performed in the U.S. by citizens of the United States are compulsorily covered as SE if such services are performed by these individuals as employees of:

1. A foreign government; or

2. An instrumentality of a foreign government if:

   • The instrumentality is wholly owned by the foreign government;

   • The service is similar to that done in foreign countries by employees of the U.S. Government or of a U.S. instrumentality; and

   • The Secretary of State certifies to the Secretary of the Treasury that the foreign government, with respect to whose instrumentality an employee's exemption is claimed, grants an equivalent exemption on similar work done in the foreign country by employees of the U.S. Government and of U.S. instrumentalities. (If all these conditions are not met the services are covered as employment.); or

3. An international organizational entitled to certain privileges, exemptions and immunities under the International Organizations Act. These organizations are listed in RS 01901.400.B.