Guide to Global Payroll Management - 2020 - 7-2
Guide to Global Payroll Management
Transferred worker rules
The general "territoriality" rule in totalization agreements provides that employees are
subject to social security taxes only in the country where the work is performed. Under the
"detached worker" exception to this rule, employees from one country who are transferred
by their employers to work in the other country for a temporary period are subject to social
security taxes only in their home country. Thus, for example, if a U.S. employer temporarily
transfers an employee who is a U.S. citizen or resident to work in a totalization agreement
country, the employee will remain subject to U.S. social security and Medicare taxes and
will be exempt from coverage and taxes in the other country. Under most of the agreements, a "temporary" transfer is one that is intended to last for up to five years.
For the detached worker exception to apply, the employee must remain employed by the
U.S. employer, or by its foreign affiliate under an IRC ยง3121(l) agreement (see page 7-5).
Further, the exception continues to apply if the U.S. employer temporarily transfers the
expatriate to a third totalization agreement country-for example, from the U.S. to Canada
and then to France. The exception is lost, however, if the employee changes employers in
any of the foreign countries.
SPECIAL RULE FOR ITALY The U.S.-Italy agreement is the only one that
does not follow the detached worker exception. Coverage under that agreement is determined solely by the employee's citizenship (see Appendix B,
page B-27).
Countries under totalization agreements
The U.S. currently has totalization agreements with 30 countries:
Australia
Austria
Belgium
Brazil
Canada
Chile
Czech Republic
Denmark
Finland
France
Germany
Greece
Hungary
Iceland
Ireland
Italy
Japan
Luxembourg
Netherlands
Norway
Poland
Portugal
Slovak Republic
Slovenia
South Korea
Spain
Sweden
Switzerland
United Kingdom
Uruguay
In 2004, the U.S. signed a totalization agreement with Mexico, but the agreement was
still awaiting approval by the U.S. Senate in early 2020. See Appendix B for detailed summaries of the current agreements, including the rules for determining which country's social
security system covers a particular employee and to which country the employer and
employee must pay social security taxes.
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Guide to Global Payroll Management - 2020
Table of Contents for the Digital Edition of Guide to Global Payroll Management - 2020
Table of Contents
Guide to Global Payroll Management - 2020 - Intro
Guide to Global Payroll Management - 2020 - Cover1
Guide to Global Payroll Management - 2020 - Cover2
Guide to Global Payroll Management - 2020 - A
Guide to Global Payroll Management - 2020 - B
Guide to Global Payroll Management - 2020 - C
Guide to Global Payroll Management - 2020 - PV-1
Guide to Global Payroll Management - 2020 - PV-2
Guide to Global Payroll Management - 2020 - D
Guide to Global Payroll Management - 2020 - E
Guide to Global Payroll Management - 2020 - F
Guide to Global Payroll Management - 2020 - Table of Contents
Guide to Global Payroll Management - 2020 - 2
Guide to Global Payroll Management - 2020 - 3
Guide to Global Payroll Management - 2020 - 4
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Guide to Global Payroll Management - 2020 - PI
Guide to Global Payroll Management - 2020 - PI-1
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Guide to Global Payroll Management - 2020 - PIII
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Guide to Global Payroll Management - 2020 - PIV
Guide to Global Payroll Management - 2020 - PIV-1
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Guide to Global Payroll Management - 2020 - 11-27
Guide to Global Payroll Management - 2020 - 11-28
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Guide to Global Payroll Management - 2020 - AppA
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