If you work regularly in two or more countries within the EU or EEA, the Switzerland or the United Kingdom, you can be covered by the social security system of only one country at a time. As a result, your employer will pay all social security contributions in just one country, and you will, for example, accrue pension only in that country.
Which country’s social security system you will be covered by when working in two or more EU countries is determined based on these factors:
- your country of residence,
- the proportion of work you do in your country of residence,
- your employment status (for example, employee, self-employed, civil servant), and
- the country where your employer is based.
If you do a substantial part of your work (at least 25%) in your country of residence, your employer must insure you there. If you do not do a substantial part of your work in your country of residence, you are usually insured in the country where your employer is based.
If you work in more than one EU country, you must have an A1 certificate. If you have just one employer, your employer will apply for the certificate on your behalf from your country of residence. Your employer will pay all statutory social insurance contributions in the country that provided you with the A1 certificate. If you have more than one employer, you must apply for the A1 certificate yourself from your country of residence and give a copy of it to each of your employers.
If you are self-employed, you must apply for the A1 certificate yourself from your country of residence and make sure that your social security contributions are paid in the country specified on the certificate.
Example: Working in both Finland and Sweden
You live in Sweden. You work for three days a week for a Swedish employer in Sweden, and two days a week for a Finnish employer in Finland.
Because you have two employers, you must apply for the A1 certificate yourself from Sweden and provide it to both employers. Your employers will pay the statutory social security contributions in Sweden because you live there and carry out a significant part of your work in Sweden.
Apply for an A1 certificate from the Finnish Centre for Pensions (Etk.fi/en)