Under the agreement, a detached worker remains subject only to the Social Security
laws of the country from which he or she was sent providedall of the following conditions are met.
The period of
employment in the host country is expected to last no more than 5 years.
The employment relationship existed before the employee is transferred from the home country.
If an employee is sent by an American employer to become an employee of the company's
affiliate in Switzerland, the American employer must have entered into an agreement
under section 3121(l) of the Internal Revenue Code to provide Social Security coverage
for U.S. citizens and U.S. residents employed by the affiliate.
NOTE: In such cases, the employer must obtain a certificate of coverage from SSA to establish
the exemption from Swiss Social Security taxes.
The detached worker rule may apply even if the employee has not been sent directly
from one country to the other but is first assigned to work in a third country.