TN 4 (06-09)

RS 02002.215 Detached Worker Rule Under the Agreement with Poland

A. Definition - Detached worker

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 for the detached worker rule to apply

General rules

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.

C. References

  • RS 01901.070, Employment Outside the United States for a Foreign Affiliate or Subsidiary of an American Employer

  • RS 01901.050, Employment Outside the United States for an American Employer

  • RS 02002.245, Certificates of coverage Under the Agreement with Poland

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RS 02002.215 - Detached Worker Rule Under the Agreement with Poland - 06/04/2009
Batch run: 06/05/2009