Under the agreement, a detached worker remains subject only to the social security
laws of the country from which he or she was sent provided all of the following conditions are met.
The period of
employment in the host country is expected to last no more than 5 years. The 5-year period is
considered to begin with the date the employment in the host country begins or November
1, 1991 (the effective date of the agreement) whichever is later.
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 Austria, the American employer must have entered into an agreement under
section 3121(l) of the Internal Revenue Code with respect to the affiliate.
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.