Services in the employ of a foreign government.

Official textecfr.govlast amended Jul 27, 2026

# (a)

Services performed by an employee in the employ of a foreign government are excepted from employment. The exception includes not only services performed by ambassadors, ministers, and other diplomatic officers and employees but also services performed as a consular or other officer or employee of a foreign government, or as a nondiplomatic representative thereof.

# (b)

For purposes of this exception, the citizenship or residence of the employee is immaterial. It is also immaterial whether the foreign government grants an equivalent exemption with respect to similar services performed in the foreign country by citizens of the United States.

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In this part (40 sections)

31.3121(a)(13)-1 · Payments under certain employers' plans after…
31.3121(a)(14)-1 · Payments by employer to survivor or estate of former…
31.3121(a)(15)-1 · Payments by employer to disabled former employee.
31.3121(a)(18)-1 · Payments or benefits under a qualified educational…
31.3121(b)-1 · Employment; services to which the regulations in this…
31.3121(b)-2 · Employment; services performed before 1955.
31.3121(b)-3 · Employment; services performed after 1954.
31.3121(b)-4 · Employment; excepted services in general.
31.3121(b)(1)-1 · Certain services performed by foreign agricultural…
31.3121(b)(2)-1 · Domestic service performed by students for certain…
31.3121(b)(3)-1 · Family employment.
31.3121(b)(4)-1 · Services performed on or in connection with a…
31.3121(b)(5)-1 · Services in employ of an instrumentality of the…
31.3121(b)(6)-1 · Services in employ of United States or…
31.3121(b)(7)-1 · Services in employ of States or their political…
31.3121(b)(7)-2 · Service by employees who are not members of a public…
31.3121(b)(8)-1 · Services performed by a minister of a church or a…
31.3121(b)(9)-1 · Railroad industry; services performed by an employee…
31.3121(b)(10)-1 · Services for remuneration of less than $50 for…
31.3121(b)(10)-2 · Services performed by certain students in the employ…
31.3121(b)(11)-1 · Services in the employ of a foreign government.
31.3121(b)(12)-1 · Services in employ of wholly owned instrumentality…
31.3121(b)(13)-1 · Services of student nurse or hospital intern.
31.3121(b)(14)-1 · Services in delivery or distribution of newspapers,…
31.3121(b)(15)-1 · Services in employ of international organization.
31.3121(b)(16)-1 · Services performed under share-farming arrangement.
31.3121(b)(17)-1 · Services in employ of Communist organization.
31.3121(b)(18)-1 · Services performed by a resident of the Republic of…
31.3121(b)(19)-1 · Services of certain nonresident aliens.
31.3121(b)(20)-1 · Service performed on a boat engaged in catching fish.
31.3121(c)-1 · Included and excluded services.
31.3121(d)-1 · Who are employees.
31.3121(d)-2 · Who are employers.
31.3121(e)-1 · State, United States, and citizen.
31.3121(f)-1 · American vessel and aircraft.
31.3121(g)-1 · Agricultural labor.
31.3121(h)-1 · American employer.
31.3121(i)-1 · Computation to nearest dollar of cash remuneration for…
31.3121(i)-2 · Computation of remuneration for service performed by an…
31.3121(i)-3 · Computation of remuneration for service performed by an…

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