International Programs - U.S.-Uruguayan Social Security Agreement - Article 6.1

Under Article 6.1, an employee who normally works for an employer located in the United States or in Uruguay who temporarily transfers to work in the other country for the same employer will continue to pay social security taxes to the system of the country from which the employee transferred. This rule will apply only if the employer expects the period of transfer to be 5 years or less.

In determining the length of a transfer for workers whose employer sent them from one country to the other before this Agreement entered into force, both countries will ignore any period of work before this Agreement's entry into force. (See Article 21.3).

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