Under the agreement, a detached worker remains subject only to the laws of the country
from which he/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 begins with the date the employment in the host country begins or
12/1/01 (the effective date of the agreement) whichever is later.
The employment relationship existed before the employee is transferred from the home
If an employee is sent by an American employer to become an employee of the company's
affiliate in Chile, the American employer has entered into an agreement with the Internal
Revenue Service under section 3121(l) of the Internal Revenue Code to provide Social
Security coverage for U.S. citizens and residents employed by the affiliate.