A detached worker is an employee whose employer in one country sends to work temporarily in the other country for the same employer or an affiliate of that employer.

General Rules

Under the agreement, a detached worker remains subject only to the social security taxation and coverage laws of the country from which the employer transferred the worker ; however, the worker must meet all the following conditions:

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  The employer/worker expects the period of work in the host country to last no more than five years. The five-year period begins with the date the work in the host country begins or May 1, 2014, (the effective date of the agreement) whichever is later.

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  The employment relationship existed before the employer transferred the worker from the home country.

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  If an American employer sends an employee to the company's affiliate in the Slovak Republic, the American employer must enter into an agreement with the Internal Revenue Service (IRS) under section 3121(l) of the IRS Code. The 3121(l) agreement provides, among other things, 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 to establish the exemption from the Slovak Republic social security taxes.

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  RS 01901.050 Employment Outside the United States for an American Employer

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

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  RS 02002.305 Certificates of Coverage under the Agreement with the Slovak Republic