Employment in a country that has signed a social security agreement with Canada
If there is a social security agreement between Canada and the country in which the worker is performing services, that agreement determines whether the employment is pensionable under the Canada Pension Plan. Unless it is excluded under subsection 6(2) of the Canada Pension Plan, an employment is considered pensionable if one of the following conditions is met:
- The employer operates in Canada.
- The employer undertakes to pay both the employee’s and the employer’s contributions, and to file the required information slip (T4).
What are the requirements of the agreement?
In general, the requirements are as follows:
- The worker’s employment is subject to the Canada Pension Plan before the detachment.
- The worker is required by his or her employer to work in a foreign country.
- The period of detachment is temporary and does not exceed the maximum period of detachment as specified in the respective agreement. Information about the maximum period of initial detachment for each country can be found in the table of countries that have an agreement with Canada at What is the purpose of international social security agreements?