TN 3 (03-09)
RS 02002.160 General Coverage Rule for Employment under the Agreement with the Czech Republic
A. Policy – General rule for employment
1. General territoriality rule
Under the agreement, employment or self-employment is ordinarily subject to the laws on Social Security taxation and coverage of only the country where the work is performed. A person working in employment or self-employment who would otherwise be covered under the laws of both countries remains covered only under such laws of the country where the work is performed.
2. Exceptions to the territoriality rule
The agreement provides several exceptions to the territoriality rule to help ensure that a worker is covered under the system of the country to which he or she has the more direct connection.
RS 02002.165, Detached Worker Rule under the Agreement with the Czech Republic
RS 02002.175, Crews of Aircraft Rule under the Agreement with the Czech Republic