TN 14 (07-94)

RS 02001.865 Detached Worker Rule - U.S. Greek Agreement


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.


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 September 1, 1994 (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 Greece, 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 still obtain a certificate of coverage from SSA to establish the exemption from Greek 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.


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RS 02001.865 - Detached Worker Rule - U.S. Greek Agreement - 06/25/2004
Batch run: 01/27/2009