TN 10 (11-91)

RS 02001.662 Detached Worker Rule - U.S. Austrian Agreement

A. DEFINITION

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

B. POLICY

1. General

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.

2. Exception

Austrian nationals sent to the United States to perform services for an Austrian air transport organization as ground personnel will be subject only to Austrian laws regardless of the length of the transfer.

C. REFERENCE

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


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0302001662
RS 02001.662 - Detached Worker Rule - U.S. Austrian Agreement - 06/24/2004
Batch run: 01/27/2009
Rev:06/24/2004