Employee working abroad
When an employee is going to work abroad from Finland for a Finnish employer, they may remain covered by Finnish social security under certain conditions. This depends on where they work and how long they work there.
If an employee goes to work in an EU or social security agreement country, the employer must apply for a certificate from the Finnish Centre for Pensions to be covered by Finnish social security. The certificate issued for EU countries is called an A1 certificate.
To be covered by Finnish social security, the employee working in an EU or social security agreement country needs an A1 certificate. If the certificate has not been applied for or cannot be issued, the employer must pay the social insurance contributions to the country of work.
If an employee is posted to work in a non-EU country, Kela must be informed of this work.
This page explains how a person can be covered by Finnish social security and insured in Finland if they are an employee, a sailor or a flight crew member working in one or more EU countries, a social security agreement country or a non-agreement country.
Factors affecting the insurance for work abroad
Where an employee is insured while working abroad depends on
- how long they will be working abroad,
- in which country or countries they will work,
- what work they will do,
- how many employers they have and where the employers are based, and
- whether they were insured in Finland before going abroad to work.
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, Liechtenstein and Norway.
- Switzerland and the United Kingdom.
Social security agreement countries:
- Australia, Canada, Chile, China, India, Israel, Japan, Quebec, South Korea, and the United States of America.
Other countries called non-agreement countries:
- Non-agreement countries are countries other than those mentioned above, such as Thailand, Brazil or South Africa.
Employee posted to an EU country
When an employee goes abroad temporarily to work in another EU country, for example, when they are posted abroad by a Finnish employer or work remotely from abroad, they can only belong to one country’s social security system at a time. They can be covered by Finnish social security if they have an A1 certificate from the Finnish Centre for Pensions.
The Finnish Centre for Pensions can issue an A1 certificate if the employee
- works abroad for a Finnish employer,
- works abroad temporarily, and
- was covered by Finnish social security immediately before going abroad.
Temporary work means working in another EU country for up to two years. If the employee changes country of work, the two-year period starts again.
The employer must apply for an A1 certificate from the Finnish Centre for Pensions. The certificate shows that the employee is covered by Finnish social security.
If the employee works in an EU country for more than two years but less than five years and they want to continue to be covered by Finnish social security, their employer must apply for an exemption from the Finnish Centre for Pensions. This is done with the same A1 application as for working abroad for up to two years. The exemption also requires the consent approval of the country of work.
Example A: A Finnish employer posts an employee to Germany for 1.5 years. The employer applies for an A1 certificate from the Finnish Centre for Pensions. If the conditions are met, the Finnish Centre for Pensions issues the employee an A1 certificate, and the employer pays the statutory social insurance contributions to Finland.
Example B: An employee has already been working in Germany for 1.5 years as a worker posted by a Finnish employer. The project in Germany continues, and the employee will work there for an additional year. The employer applies for a new A1 certificate from the Finnish Centre for Pensions for one more year. Since this is a work period exceeding two years, it requires an exemption. If the German authority approves the exemption request, the Finnish Centre for Pensions issues the A1 certificate, allowing the employee to remain covered by Finnish social security.
Example C: An employee has worked in Germany for 2.5 years with an A1 certificate issued by the Finnish Centre for Pensions. The employer now wants to transfer the employee directly to Latvia for another two years. The employer applies for a new A1 certificate from the Finnish Centre for Pensions for work in Latvia. The Finnish Centre for Pensions issues the A1 certificate for the period in Latvia so that the employee can continue to be covered by Finnish social security. The employer pays the statutory social insurance contributions to Finland throughout.
Employee working in two or more EU countries
If an employee works regularly in two or more EU countries, they can only be covered by the social security system of one country at a time. As a rule, they can be covered by Finnish social security if they live in Finland and do most of their work there.
An employee working in several countries may be someone who, for example,
- goes regularly on work trips abroad,
- works on projects or construction sites in different locations, or
- sometimes works remotely from abroad while based in Finland.
The employer applies for social security coverage from the employee’s country of residence. If the employee lives in Finland, the employer must apply for the A1 certificate from the Finnish Centre for Pensions. If the employee has more than one employer, the employee applies for the A1 certificate themself.
If the employee works in several EU countries until further notice or temporarily, the A1 certificate is issued for a fixed period of up to two years at a time.
Country of work and amount of work matters when working in two or more EU countries
The country where the employee lives and the amount of work they do there determine which country’s social security they are covered by when working in two or more EU countries.
Factors such as where the employee’s family lives, where the employee has a permanent home, and where the employee spends their holidays are also considered. An address alone does not determine this; the overall situation matters.
When determining the social security of an employee, it is important how much the employee works in their country of residence and how much in other EU countries. An employee is considered to do a significant part of their work in their country of residence, if they work at least 25% of the time in that country.
If the employee works for at least 25% of their time in their country of residence, the employer must arrange the employee’s social security in that country. This means that the employer must pay the statutory social insurance contributions to that country.
Example A: The employee lives in Finland and works 45% of the time in Finland and 55% in Estonia. The employer must apply for an A1 certificate from the employee’s country of residence, that is from Finland. The employee is covered by Finnish social security because they work a significant part of their time in Finland. The Finnish Centre for Pensions issues the A1 certificate, and the employer pays all statutory social insurance contributions to Finland.
Example B: The employee lives in Finland and works for local employers in Finland, Sweden and Norway. The employee must apply for the A1 certificate from their country of residence, that is from Finland. The employee works a significant part (over 25%) in Finland, so they are covered by Finnish social security for all their work. The Finnish Centre for Pensions issues the A1 certificate, which the employee gives to all their employers. The employers insure the employee based on the A1 certificate in Finland and pay all insurance contributions to Finland.
If the employee has one employer and works less than 25% of their time in their country of residence, they are covered by the social security of the country in which their employer is based.
Example A: The employee lives in Estonia and works 15% of their time in Finland and 85% in Sweden. They work for a Finnish employer. The employer applies for the A1 certificate from the employee’s country of residence, that is, from Estonia. Since the employee does not work a significant part of their time in Estonia where they live, they are insured in Finland based on where their employer is based. The Finnish Centre for Pensions issues the A1 certificate, and the employer pays all statutory statutory insurance contributions to Finland for the work done both in Finland and Sweden.
Example B: The employee lives in Finland and works for a Swedish employer, doing 15% of their work in Finland and 85% in Sweden. The Swedish employer applies for an A1 certificate from the employee’s country of residence, that is, from Finland. Since the employee works less than 25% of their time in their country of residence, they are insured in Sweden since their employer is based in Sweden. Sweden issues the A1 certificate, and the employer pays all statutory social insurance contributions to Sweden.
If the employee works less than 25% of their time in their country of residence and has more than one employer, the employee is covered by the social security system of their country of residence if they have employers in at least two other countries besides their country of residence. Their employers must insure all work done by the employee in the employee’s country of residence.
Example A: The employee lives in Finland. They work 20% of their time in Finland, 20% in Estonia, and 60% in Sweden. Their employers are based in Estonia and Sweden. The employee must apply for the A1 certificate from the Finnish Centre for Pensions. The employee is covered by Finnish social security even though they work less than 25% of their time in Finland where they live. The Finnish Centre for Pensions issues the A1 certificate, and the employee gives the certificate to all their employers. The employers pay all statutory social insurance contributions to Finland.
If an employee works less than 25% of their time in their country of residence and they have employers in both that country and one other country, they are covered by the social security of the country in which their foreign employer is based.
Example B: The employee lives in Finland and works 20% of the time in Finland and 80% in Spain. The employer has both a Finnish and a Spanish employer. The employee must apply for the A1 certificate from the Finnish Centre for Pensions. Since the employee works less than 25% of their time in their country of residence, that is, in Finland, they are insured in Spain since their other employer is based in Spain. Spain issues the A1 certificate. Both employers pay statutory social insurance contributions for the employee only to Spain.
If a person works in different roles in more than one country what matters is the role in which the work is done. It makes no difference how much time is spent working in each role.
Employee and civil servant: When an individual works as an employee in one country and as a civil servant in another country, all their work is always covered by the social security system of the country where they work as a civil servant.
Example A: A person lives in Finland and works as an employee for a Finnish university and part-time as a civil servant for a public employer in Sweden. The individual applies for the A1 certificate from the Finnish Centre for Pensions, which forwards the application to Sweden. Sweden issues the certificate. The person gives the certificate to both their employers.
The person is covered by Swedish social security because they work as a civil servant in Sweden. The Finnish employer must pay statutory social insurance contributions for the work done in Finland to Sweden only.
Employee and self-employed person: When a person works as an employee in one country and as a self-employed person in another, they are covered by the social security system of the country where they work as an employee.
Example B: The person lives in Finland and runs a business there. They also work as an employee in Germany. They apply for an A1 certificate from the Finnish Centre for Pensions, which forwards the application to Germany. All their work is covered by German social security. Germany issues the A1 certificate. The German employer pays the statutory social insurance contributions to Germany. The person must determine and pay all statutory social insurance contributions for their self-employment to Germany, as well.
Employee in a social security agreement country
When an employee goes abroad to work temporarily in a social security agreement country, their social security is determined based on that agreement. They can be covered by Finnish social security if they have a certificate of coverage from the Finnish Centre for Pensions. The employer must apply for this certificate.
Temporary work in a social security agreement country may include being posted abroad by a Finnish employer or doing remote work abroad for a Finnish employer.
Social security agreements always concern earnings-related pension insurance contributions. Whether other social insurance contributions are included depends on the agreement. If a particular contribution is not included, its payment is decided based on Finnish national legislation.
As well as paying social insurance contributions to Finland, the employer may also have to pay social insurance contributions to the country where the employee works, if these are not covered by the agreement. The employer must find out what insurance contributions are required in the employee’s country of work.
For more information, check the online service ‘Social insurance contributions in international work situations’ to find out which social insurance contributions employers must pay in Finland for employees working in a social security agreement country.
When an employee goes to work in Australia, they can be covered by Finnish social security system if they
- are covered by Finnish social security before going to Australia,
- work in Australia for a Finnish employer or a related employer, and
- work in Australia temporarily for no longer than five years.
The employer must apply for a certificate of Finnish social security coverage from the Finnish Centre for Pensions, using the same application form as when applying for an A1 certificate. If the conditions are met, the Finnish Centre for Pensions issues the FI/AUS 1 certificate to the employee.
When an employee goes to work in Canada, they can be covered by Finnish social security system if they
- are covered by Finnish social security before going to Canada,
- work for an employer that is based in Finland,
- work in Canada for a Finnish employer or an employer that is connected to them, and
- work in Canada temporarily for no longer than three years.
The employer must apply for a certificate of Finnish social security coverage from the Finnish Centre for Pensions. They must use the same application form as when applying for an A1 certificate. If the conditions are met, the Finnish Centre for Pensions issues the FI/CAN 1 certificate to the employee.
When an employee goes to work in Chile, they can be covered by Finnish social security system if they
- are covered by Finnish social security before going to Chile,
- work for an employer that is based in Finland,
- work in Chile for a Finnish employer or an employer that is connected to them, and
- work in Chile temporarily for no longer than three years.
The employer must apply for a certificate of Finnish social security coverage from the Finnish Centre for Pensions. They must use the same application form as when applying for an A1 certificate. If the conditions are met, the Finnish Centre for Pensions issues the FI/CL 1 certificate to the employee.
When an employee goes to work in China, they can be covered by Finnish social security system if they
- are covered by Finnish social security before going to China,
- work for an employer that is based in Finland,
- work in China for a Finnish employer, and
- work in China temporarily for no longer than five years.
The employer must apply for a certificate of Finnish social security coverage from the Finnish Centre for Pensions. They must use the same application form as when applying for an A1 certificate. If the conditions are met, the Finnish Centre for Pensions issues the FI/CN 1 certificate to the employee.
If the employee works in China for more than five years, they may be covered by Finnish social security under certain conditions.
When an employee goes to work in India, they can be covered by Finnish social security system if they
- are covered by Finnish social security before going to India,
- work for an employer that is based in Finland,
- work in India for a Finnish employer or an employer that is connected to them, and
- work in India for no longer than five years.
The employer must apply for a certificate of Finnish social security coverage from the Finnish Centre for Pensions. They must use the same application form as when applying for an A1 certificate. If the conditions are met, the Finnish Centre for Pensions issues the FI/IN 1 certificate to the employee.
If the employee works in India for more than five years, they may be covered by Finnish social security under certain conditions.
When an employee goes to work in Israel, they can be covered by Finnish social security system if they
- are covered by Finnish social security before going to Israel,
- work for an employer that is based in Finland,
- work in Israel for a Finnish employer or an employer that is connected to them, and
- work in Israel temporarily for no longer than three years.
The employer must apply for a certificate of Finnish social security coverage from the Finnish Centre for Pensions. They must use the same application form as when applying for an A1 certificate. If the conditions are met, the Finnish Centre for Pensions issues the FI/ISR 1 certificate to the employee.
When an employee goes to work in Japan, they can be covered by Finnish social security system if they
- are covered by Finnish social security before going to Japan,
- work for an employer who is based in Finland,
- work in Japan for a Finnish employer or an employer that is connected to them, and
- work in Israel temporarily for no longer than five years.
The employer must apply for a certificate of Finnish social security coverage from the Finnish Centre for Pensions. They must use the same application form as when applying for an A1 certificate. If the conditions are met, the Finnish Centre for Pensions issues the FI/JP 1 certificate to the employee.
If the employee works in Japan for more than five years, they may be covered by Finnish social security under certain conditions.
When an employee goes to work in Quebec, they can be covered by Finnish social security system if they
- are covered by Finnish social security before going to Quebec,
- work for an employer that is based in Finland,
- work in Quebec for a Finnish employer or an employer that is connected to them, and
- work in Quebec temporarily for no longer than three years.
The employer must apply for a certificate of Finnish social security coverage from the Finnish Centre for Pensions. They must use the same application form as when applying for an A1 certificate. If the conditions are met, the Finnish Centre for Pensions issues the FI/Q 1 certificate to the employee.
When an employee goes to work in South Korea, they can be covered by Finnish social security system if they
- are covered by Finnish social security before going to South Korea,
- work for an employer that is based in Finland,
- work in South Korea for a Finnish employer or an employer that is connected to them, and
- work in South Korea temporarily for no longer than five years.
The employer must apply for a certificate of Finnish social security coverage from the Finnish Centre for Pensions. They must use the same application form as when applying for an A1 certificate. If the conditions are met, the Finnish Centre for Pensions issues the FI/KR 1 certificate to the employee.
If the employee works in South Korea for more than five years, they may be covered by Finnish social security under certain conditions.
When an employee goes to work in the United States, they can be covered by Finnish social security system if they
- are covered by Finnish social security before going to the United States,
- work for an employer that is based in Finland,
- work in the United States for a Finnish employer or an employer that is connected to them, and
- work in the United States temporarily for no longer than five years.
The employer must apply for a certificate of Finnish social security coverage from the Finnish Centre for Pensions. They must use the same application form as when applying for an A1 certificate. If the conditions are met, the Finnish Centre for Pensions issues the FI/USA 1A certificate to the employee.
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Employee working in a non-agreement country
If an employee goes to work in a country that does not have a social security agreement with Finland, such as Brazil or New Zealand, the employee’s social security benefits are determined by the laws of both Finland and the country of work.
The employer must insure the employee working in such a country under the Employees Pensions Act (TyEL) in Finland if
- the employer is Finnish,
- the employment contract is with the Finnish employer, and
- the employee is a posted worker from Finland (that is, the employee is covered by Finnish social security before going abroad from Finland).
As a rule, if the work abroad is temporary, the employer must pay also other statutory social insurance contributions to Finland.
Go to the service ‘Social insurance contributions in international work situations’ to check which social insurance contributions the employer must pay in Finland for an employee going to a social security agreement country.
The employer may also have to pay statutory social insurance contributions that are not covered by agreements to the country of work, as well. This obligation must be verified with the authorities of the country in question.
The employer cannot apply for a certificate of coverage from the Finnish Centre for Pensions for an employee going to work in a country with which Finland does not have a social security agreement. Work in such a country must be reported to Kela.
An employee working in Finland goes to work for a Finnish employer in Brazil for two years. Because the work in Brazil is temporary, the employer insures the employee according to the Employees Pensions Act (TyEL) and pays other statutory social insurance contributions to Finland. The employer must also contact Brazilian authorities to determine if it must pay social insurance contributions also to Brazil. The work abroad must be reported to Kela.
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Sailors and flight crew members
As a rule, when a sailor is employed within the EU area, they are covered by the social security of the country under whose flag the vessel is registered. When a flight crew member is employed within the EU area, their social security is determined by the EU country where their home base is located.
As a rule, sailors are covered by the social security of the country under whose flag the vessel is registered.
This rule applies even if the sailor lives in Finland. In such cases, the employer is responsible for paying the social insurance contributions to the country under whose flag the vessel is registered. The sailor receives social security benefits (such as pensions) according to the laws of that country.
Example A: A sailor lives in Finland and works for a Swedish shipping company on a vessel sailing under the Swedish flag. The employer or the sailor applies for an A1 certificate from Sweden. If Sweden grants the A1 certificate, the Swedish employer pays the social insurance contributions for the sailor to Sweden.
The flag rule is reversed, and the sailor falls under the social security system of their country of residence if the sailor
- resides in the same EU country as the country in which the company paying the wages is based, but
- the work is carried out on a vessel registered under the flag of another country.
Example B: A sailor lives in Finland and works for a Finnish employer on a vessel sailing under the Estonian flag. The employer applies for an A1 certificate from the Finnish Centre for Pensions. Because the sailor lives in Finland and the employer is based in Finland, the sailor is covered by Finnish social security. The Finnish Centre for Pensions grants the A1 certificate, and the employer pays all social insurance contributions to Finland.
The employer or the sailor must apply for an A1 certificate from the Finnish Centre for Pensions if the sailor
- works on a vessel sailing under the Finnish flag but lives in another EU country.
Example C: A sailor lives in Estonia and works on a vessel sailing under the Finnish flag. Their employer applies for an A1 certificate from the Finnish Centre for Pensions. The sailor is covered by Finnish social security. The Finnish Centre for Pensions grants the A1 certificate, and the employer pays all statutory social insurance contributions to Finland.
If the sailor works on a vessel sailing under the flag of another EU country and lives in Finland, the employer or the sailor must apply for an A1 certificate from the country under whose flag the vessel sails. Kela must always be notified of such work.
If the sailor also works as an employee or a self-employed person, or if the sailor has several employers, they must contact the Finnish Centre for Pensions.
The social security of a flight crew member is determined by the EU country where their home base is located.
The home base of a flight crew member is the place designated by the airline where the crew member usually starts and ends their shift or series of shifts, and where the airline is not responsible for their accommodation.
The employer or the flight crew member must apply for an A1 certificate, for example, when the crew member lives in a different country than where their home base is located.
Example: A flight crew member lives in Denmark, but their home base is in Finland. The employer or the crew member applies for an A1 certificate from the Finnish Centre for Pensions, which then grants the certificate. The employee is covered by Finnish social security.
When a sailor or a flight crew member works in a country with which Finland has a social security agreement, contact the Customer Service of the Finnish Centre for Pensions.
If a sailor or a flight crew member works in country with which Finland does not have a social security agreement, the employer must find out what the insurance requirements are in the country where the employee works.
Social insurance contributions in international work situations
Visit the website of the Finnish Centre for Pensions to find out which statutory social insurance contributions the employer must pay in Finland when an employee goes abroad to work or comes to Finland to work. The service provides information on contributions payable in Finland on a country-by-country basis.