A detached worker is an employee sent by their employer in one country to work temporarily in the other country for the same employer or an affiliate of that employer.

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:

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  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;

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  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.

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  RS 01901.070 Agreement under Section 3121(l) of the Internal Revenue Code

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  RS 02001.190 Certificates of Coverage under the U.S. - Swiss Agreement