Under the agreement, a detached worker remains subject only to the laws of the country
from which he or she was sent provided all of the following conditions are met:
The period of temporary employment in the host country is expected to last no more
than 5 years. The 5-year period begins with the date the work in the host country
begins or March 1, 2009 (the effective date of the agreement) whichever is later,
The employment relationship existed before the employee is transferred from the home country, and
If an employee is sent by an American employer to become an employee of the company's
affiliate in Poland, the American employer must have entered into an agreement with
the Internal Revenue Service (IRS) under section 3121(l) of the IRS Code to provide
Social Security coverage for U.S. citizens and residents employed by the affiliate.
In such cases, the employer must still obtain a certificate of coverage from SSA to
establish the basis for the exemption from Polish Social Security coverage and taxes.
NOTE: The detached worker rule may apply even if the employee does not go directly from
one country to the other but first works in a third country.