Under the agreement, a detached worker remains subject only to the social security
laws of the country from which the employer transferred the worker. However, the worker
must meet both of the following conditions:
-
•
The employer/employee expects the period of employment in the host country to last
five years or less. The 5-year period begins with the date the employment in the host
country begins or November 1, 1980 (the effective date of the original agreement),
whichever is later;
-
•
The employment relationship existed before the employer transferred the employee from
the home country.
The detached worker rule may apply even if the employer does not send the employee
directly from one country to the other, but first assigns the employee to work in
a third country.