TN 16 (11-96)

RS 02001.205 The Detached Worker U.S. Norwegian Agreement

A detached worker is one who is sent by his/her employer in the first country to work temporarily in the second. Under the agreement, the worker remains subject to the Social Security laws of the first country and exempt from the laws of the second country.

For the “detached worker” rule to apply, the following conditions must be present.

1. A. 

   The employment relationship must exist before the employee is transferred from the first State although the transfer need not be directly from the first State but may be via a third State; and

2. B. 

   The worker must be subject to compulsory coverage under the laws of the first State; and

3. C. 

   The employment in the second State must be expected to last for no longer than 5 years. If the period is in excess of 5 years, the detached worker may remain subject to the laws of only the first State only if the two States agree. (See RS 02001.207.)

In order for a person working outside the U.S. to be subject to U.S. coverage, he/she must be a U.S. citizen or resident of the U.S. and working for either: l) an American employer; or 2) an affiliate of an American employer if the American employer has arranged for coverage under Section 3l2l(l) of the Internal Revenue Code.