A detached worker is:

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  in the case of employment, an employee who is sent by the employer in one country to work temporarily in the other country for the same employer or for an affiliate of that employer; or

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  in the case of self-employment, a self-employed worker who temporarily transfers business from one country to the other country.

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 worker was sent or from which the self-employment activity was transferred provided all of the following conditions are met:

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  The period of work 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 January 1, 2009 (the effective date of the agreement), whichever is later;

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  The employment relationship (in the case of employment) or the business activity (in the case of self-employment) existed before the worker is transferred from the home country; and

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  If an employee is sent by an American employer to become an employee of the company's affiliate in the Czech Republic, 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 exemption from Czech Social Security taxes.

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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 01901.050, Employment Outside the United States For An American Employer

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  RS 02002.190, Certificates of Coverage under the Agreement with the Czech Republic