If you work abroad, the general rule is that you are insured in the country where you work. This means that your employer will pay the required social insurance contributions in that country. That, in turn, means that your social security benefits, such as your pension, will accrue according to the rules of the country where you work.
However, in certain situations, you may still be insured in Finland and remain covered by the Finnish social security system while you work abroad. To be insured in Finland while working abroad, you need an A1 certificate issued by the Finnish Centre for Pensions. This certificate proves that you are covered by Finnish social security while you work abroad.
Among other things, the country in which you work determines which country’s social security system you are covered by. At the end of this page, you will find a list of EU and EEA countries, social security agreement countries and non-agreement countries.
Temporary work in an EU/EEA country or a social security agreement country
If you are going to work in an EU or EEA country, the United Kingdom, Switzerland, or a country that has a social security agreement with Finland, you can remain covered by the Finnish social security system if you
- work abroad for a Finnish employer,
- are covered by Finnish social security legislation when you leave Finland,
- work abroad temporarily, and
- have a certificate confirming that you are covered by Finnish social security.
Temporary work abroad can include, for example, a work assignment, business trip or remote working.
Working in EU countries is considered temporary when it is carried out for a maximum of two years. If you work in a country that has a social security agreement with Finland, you can work there temporarily from three to five years, depending on the agreement. With an exemption permit, you can work abroad for longer than that.
If you work temporarily abroad, your employer must apply for an A1 or equivalent certificate from the Finnish Centre for Pensions.
If you can be granted this certificate, your employer will pay all statutory social insurance contributions in Finland.
Example: Posted to work temporarily in Spain
You are posted by your employer to work in Spain for one year. Your employer applies for an A1 certificate for you from the Finnish Centre for Pensions. The Finnish Centre for Pensions confirms that your work meets the conditions for posting and grants you an A1 certificate. While your certificate is valid, your employer pays all statutory social insurance contributions in Finland.
Note that if you hold an A1 certificate and begin working for a foreign employer in addition to your Finnish employer, your social security will generally need to be arranged in the country where you are working. Remember to inform the Finnish Centre for Pensions of any changes to your work abroad.
Apply for an A1 certificate from the Finnish Centre for Pensions (Etk.fi)
Working in several EU countries
If you regularly work in two or more EU or EEA countries, the United Kingdom or Switzerland, you can only be covered by one country’s social security system at a time. Your employer will arrange your social insurance in just one country.
When you work in several countries, you must have an A1 certificate. If you have only one employer, they will apply for the A1 certificate on your behalf. Your employer will pay all statutory social insurance contributions in the country that issued your A1 certificate. If you have more than one employer, you need to apply for the A1 certificate yourself from your country of residence and give a copy of it to each of your employers.
For more information, go to Working in two or more countries
Working in a non-agreement country
If you are posted by your Finnish employer to work in a country that does not have a social security agreement with Finland (a non-agreement country), your employer must continue to insure you under Finnish earnings-related pension legislation for the whole time that you work abroad, no matter how long that is. This applies if you are covered by Finnish social security before you leave for the non-agreement country.
Please note that the country where you are working may also require you to pay its own statutory social insurance contributions.
When you work in a non-agreement country, the Finnish Centre for Pensions cannot issue you a certificate that shows that you are covered by Finnish social security. In this case, contact Kela, as they will assess whether you have the right to residence-based social security from Finland.
Pension for work abroad based on salary for insurance purposes
If you go abroad from Finland to work for more than six months and remain covered by the Finnish social security system during your time abroad, you and your employer will need to agree on a figure known as a ‘salary for insurance purposes’.
The amount of earnings-related pension that you accrue while you are working abroad will be calculated based on your salary for insurance purposes. Your salary for insurance purposes is also used to determine the amount of your pension contribution and most other statutory insurance contributions and benefits.
EU countries’ refers to the following 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.
Social security agreement countries:
- Australia, Canada, Chile, China, India, Israel, Japan, Quebec, South Korea, and the United States of America.
Non-agreement countries:
- Non-agreement countries are countries other than those listed above, such as Thailand, Brazil or South Africa.