Insurance for working abroad
As a rule, the social security of an employee and a self-employed person who is working abroad is arranged according to the social security laws of the country where the work is carried out.
This means that any statutory social insurance contributions are paid to the country of work under its laws. Social security benefits are also received according to the rules of the country of work. Employers are responsible for the social insurance contributions for their employees, whereas the self-employed take care of the contributions themselves.
If an employee or a self-employed person who works in Finland for a Finnish employer temporarily goes abroad for work, they may, under certain conditions, be covered by Finnish social security. Temporary work abroad can include being posted abroad, going on business trips or doing remote work abroad.
For someone to be covered by Finish social security while working in an EU or EEA country or a social security agreement country, they must have an A1 or equivalent certificate granted by the Finnish Centre for Pensions. The certificate shows that they are covered by Finnish social security.
No such certificate can be applied for or granted for a person going to a country with which Finland does not have a social security agreement. Kela must be notified of such work.
The respective section on this page contains more detailed instructions on the social security of different groups of people working abroad and on applying for the A1 certificate. The work role affects how the social security is arranged for a person working abroad.
Read more on Etk.fi:
- Employee working abroad
- Civil servant working abroad
- Self-employed person and grant recipient working abroad
How the country of work affects social security
The foreign country in which a person physically works affects their social security and insurance.
When working in an EU or EEA country or Switzerland, an individual’s social security is determined based on the EU Regulations on social security. The social security of a person working in the United Kingdom (UK) is governed by a separate agreement between the UK and the EU, which largely follows the rules in the EU Regulations on social security.
Persons who temporarily work in these countries and who wish to be covered by Finnish social security must get an A1 certificate from the Finnish Centre for Pensions.
Later in this section, ‘EU countries’ refers to these countries:
- EU countries: Austria, Belgium, Bulgaria, Croatia, Cyprus, the Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, the Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain and Sweden.
- EEA countries: Iceland, Lichtenstein and Norway.
- Switzerland and the United Kingdom.
Read more on Etk.fi
The social security of a person working in a country with which Finland has a social security agreement is determined based on the agreement.
Finland has social security agreements with the following countries: Australia, Canada, Chile, China, India, Israel, Japan, Quebec, South Korea, and the United States of America.
Persons who temporarily work in these countries and who wish to be covered by Finnish social security must get an A1 certificate from the Finnish Centre for Pensions.
Not all social security agreements cover all social insurance contributions that are required in Finland. The contributions that are not covered by the agreements are determined based on Finnish national laws. That is why persons working in a social security agreement country may have to pay statutory social insurance contributions not covered by the agreement also to the country of work.
In both Finland and abroad, the employer is responsible for the employee’s social insurance contributions, while the self-employed take care of the contributions themselves.
Go to the website of the Finnish Centre for Pensions to find out which statutory social insurance contributions must be paid to Finland when an employee goes to work abroad in, for example, a social security agreement country.
Read more on Etk.fi:
- Employee working abroad
- Civil servant working abroad
- Self-employed person and grant recipient working abroad
Read more on other sites:
For an individual working in a country that is not an EU member state or does not have a social security agreement with Finland, the social security is determined based on the national social security laws of both Finland and the country of work.
Such countries, often called non-agreement countries, include countries other than the EU and social security agreement countries listed above, such as, for example, Thailand, Brazil, Singapore, and South Africa.
When working in a country with which Finland does not have a social security agreement, it is possible that social insurance contributions must be paid to both countries. The employer is responsible for the contributions of their employees. Self-employed persons handle the payments themselves.
The Finnish Centre for Pensions does not issue a certificate of coverage under Finnish social security for those working in non-agreement countries. Kela must be notified of work abroad in non-agreement countries.
On the Finnish Centre for Pensions’ website, private-sector employers can check which statutory social insurance contributions need to be paid to Finland when an employee goes to work abroad to, for example, non-agreement countries.
Read more on Etk.fi:
- Employee working abroad
- Civil servant working abroad
- Self-employed person and grant recipient working abroad
Read more on other sites:
How working time affects social security
How long a person works abroad for affects whether they can be covered by Finnish social security and get an A1 certificate.
Whether or not a person working abroad is covered by Finnish social security depends on how long they will work there. The time limits vary depending on which country or countries the person works in. For example, for temporary work in an EU country, the time limit is two years. In a social security agreement country, it is three to five years, depending on the agreement. With an exemption, it is possible to work abroad temporarily for a longer time and still be covered by Finnish social security.
For those who work regularly in several EU countries, there are no time limits. There are no time limits for civil servants working abroad within the EU.
Note that social security certificates, such as the A1 certificate, can always be issued for a fixed period.
If the period of work in an EU or social security agreement country is longer than the allowed time or becomes permanent, it is usually not possible to remain covered by Finnish social security.
What rules govern social security while working abroad?
The social security and insurance of a person working abroad are regulated by both national and international regulations. These include EU’s Regulations on social security, bilateral social security agreements concluded by Finland, the Framework Agreement on Cross-Border Telework, and the EU-UK Trade and Cooperation Agreement (TCA).
In international work situations, international regulations have higher priority than national laws. This means that international rules on social security must always be applied first when it comes to people who work abroad.