3 FAM 7560
FURNISHING NAMES AND SALARY DATA AT REQUEST OF HOST GOVERNMENT
(CT:PER-1002; 06-29-2020)
(Office of Origin: GTM/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