3 FAM 7560
FURNISHING NAMES AND SALARY DATA AT REQUEST OF HOST
GOVERNMENT
(CT:PER-779; 07-29-2015)
(Office of Origin: HR/OE)
3 FAM 7561
NAMES AND ADDRESSES
(CT:PER-779; 07-29-2015)
(State/USAID/Commerce/Agriculture)
(Applies to Foreign Service Nationals Only)
If requested by the host government, the names and
addresses of local employees may be furnished unless the chief of mission deems
it undesirable or disadvantageous to cooperate for administrative, political,
or security reasons.
3 FAM 7562
SALARY RATES FOR TAX PURPOSES
(CT:PER-779; 07-29-2015)
(State/USAID/Commerce/Agriculture)
(Applies to Foreign Service Nationals Only)
a. Generally, posts should not report local employees'
payroll information to host governments for income tax purposes. A post may
only release its local employees' payroll information to the host government,
if, after a request for the information by the host government, the chief of
mission (COM) specifically authorizes release of payroll information in
accordance with this provision.
b. Instead, local employees should use their earnings
and leave statements provided by the payroll system. If required, document and
provide earned income and benefits to the host country. In addition to the
earnings and leave statements, if local employees earn benefits paid outside
the payroll system that are considered taxable locally, such as cash awards or
other cash or noncash benefits, the local employees must report these benefits
separately. Local employees (and not post management) should sign and present
to the host government earnings and leave statements and any supplemental
information.
If post determines that reporting payroll information is
necessary to facilitate relations with the host government and that release of
the payroll information will not adversely affect U.S. Government interests,
post may authorize release of payroll information. If post authorizes release
of payroll information, the COM and the management officer must certify that
the information is correct and complete. Similarly, if post adds or removes
anything to or from the earnings and leave statements, COM and management
officer certification is required.
3 FAM 7563
THROUGH 7569 UNASSIGNED