Page 75 - Wages, Salaries and Other Earnings
P. 75
Foreign Employers
Special rules apply
Social Security
You’re exempt from social security and
Medicare employee taxes if you’re
employed in the United States by an
international organization or a foreign
government. However, you must pay self-
employment tax on your earnings from
services performed in the United States,
even though you aren’t self-employed.
This rule also applies if you’re an
employee of a qualifying wholly owned
instrumentality of a foreign government.
