The general rule is that you are insurable in the country in which you are employed.
However, if you are sent by your Irish employer to work in Québec for a temporary period, you may remain in the Irish social security system for the first 24 months of the temporary assignment. If yourassignment exceeds 24 months an extension may be considered.
If you are sent on temporary assignment by your Québec employer to work in Ireland you may be exempt from employment contributions which would otherwise be payable in Ireland for a period of 24 months. If your assignment exceeds 24 months the exemption may be extended.
For further information contact:
In Ireland
Department Of Social and Family Affairs
PRSI Special Collections
Cork Road
Waterford
Telephone: (051) 356000 or (01)7043000 Fax No: (051) 877838.
or
In Québec
Bureau des ententes de sécurite sociale
1055 Rene Levesque Est,
13e etage Montreal,
Quebec,
Canada H21 4S5
Telephone:(514)866-7332 extension 7801