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Employee who will work abroad

Here, you as an employer can read about what applies when you post an employee to work in another country.

 

Should I report to Försäkringskassan when I post an employee?

Yes, you and the employee must together notify Försäkringskassan that he/she is going to work abroad. You need to do this before he or she start working. We will investigate whether he/she should continue to be covered by Swedish social insurance legislation. The country's legislation that your employee is covered by affects the country to which you are to pay social security contributions and from which country they will receive compensation, for example if he or she becomes ill.

The employee shall register by using My pages (Mina sidor).

As an employer you shall use this form to complete the application:

Please send the completed form to your employee, who uploads it in their application.

If your employee is unable to use My pages (Mina sidor), they can use the e-service Apply for an A1 certificate with an eIDAS.

The employee can also apply with this form:

What happens when my employee and I have reported?

Once we have received the report, we will investigate whether the employee is posted, i.e. whether

  • he/she have been covered by Swedish social security legislation at least one month before the posting
  • he/she will work for your company in another country for a maximum of two years
  • he/she is not replacing another posted person at the workplace in the other country
  • your company still has its operations in Sweden
  • he/she continue to be employed throughout the posting period.

If the employee is posted

If we find that your employee is posted, he/she will continue to be subject to Swedish social security legislation and receive a certificate A1 showing this.

What is certificate A1?

Your employee must have a certificate A1 when he/she is posted to an EU/EEA country or Switzerland and United Kingdom. The certificate shows which country's social security legislation he/she is to be covered by. It is that country that the employee can receive compensation from and to that country that social security contributions are paid. The employee receives the certificate from the social security office in the country whose legislation he/she is covered by. In Sweden it is Försäkringskassan. The certificate is valid until the date on the certificate or until the authority withdraws it.

You as an employer or your employee can present the certificate to the relevant institutions in the countries where you work to demonstrate that social security contributions are not to be paid for you there.

If your employee is not posted

If we find that your employee is posted when he/she works in another country, he/she should not be covered by Swedish social insurance legislation. If he/she is to be covered by legislation in the temporary country of work, you must pay social security contributions to that country. What type of compensation the employee can receive and the social security contributions your company should pay can vary greatly from country to country. You therefore need to find out what applies in the country in which your employee will work.

If your employee works in multiple countries

If your employee is posted several times during a short period or posted alternately to different countries within the EU/EEA or Switzerland, it may be that we assess him/her to be working in several countries and therefore does not count as posted. Since he/she can only be covered by the social security legislation of one country, we contact the equivalent of Försäkringskassan in the country whose legislation we assess that they should be covered by. Then your employee will receive their certificate A1 from there. If we find that your employee should be subject to Swedish legislation, we will issue certificate A1. Read more about it on the page Work in several countries within the EU/EEA or Switzerland about how the assessment is made.

Work in several countries within the EU/EEA or Switzerland and United Kingdom

Can I extend the time that my employee is abroad?

Yes, you can extend a posting for up to 24 months if you and your employee apply for the extension before the original posting period has expired. If the posting period has already been completed, Försäkringskassan cannot grant a new posting to the same country until two months after the original posting period has ended. The employee shall register the extension or the new posting by applying for a new certificate A1 for the new period by using My pages (Mina sidor).

As an employer you shall use this form to complete the application:

Please send the completed form to your employee, who uploads it in their application.

If your employee is unable to use My pages (Mina sidor), use this form instead:

 

Should I report to Försäkringskassan when I post an employee?

That depends on which country your employee will work in. Sweden has social security agreements with certain countries.

This applies to countries that Sweden has agreements with

You and your employee should report to us if they are going to work in one of the following countries:

  • Bosnia Herzegovina
  • Chile
  • Republic of the Philippines
  • India
  • Israel
  • Canada
  • Cape Verde
  • Morocco
  • Quebec
  • Serbia
  • South Korea
  • Turkey
  • USA

On the page Working outside the EU/EEA or Switzerland you can read more about the different agreements and what is included in them.

Move, study or work abroad

Report to us before your employee starts working in the other country. We will investigate whether he/she should continue to be covered by Swedish social insurance legislation. The country's legislation that your employee is covered by affects the country to which you are to pay social security contributions and from which country they will receive compensation, for example if he or she becomes ill.

Your employee shall register by using My pages (Mina sidor)

As an employer you shall use this form to complete the application:

Please send the completed form to your employee, who uploads it in their application.

If your employee is unable to use My pages (Mina sidor), use this form instead:

This is applies to countries that Sweden does not have agreements with

If your employee is to be posted in a country that Sweden does not have an agreement with, you as an employer do not need to report this to Försäkringskassan. However, your employee must notify us before departure that they are going to work abroad. This is done on My pages (Mina sidor).

If he/she is unable to use My pages (Mina sidor), they can apply using the form.

5459 Information about moving to or working in another country (in Swedis) Pdf, 852 kB.

What happens when my employee and I have reported?

Once we have received your notification, we will investigate whether the employee should continue to be covered by Swedish social insurance legislation during the posting period. If so, he/she can receive compensation from Försäkringskassan if, for example, they become ill and the social security contributions are to be paid in Sweden.

This applies to the countries that Sweden has agreements with

The agreements may cover different things, like child allowance, parental benefit, sickness benefit or pension. The rules on which country's social security legislation your employee is subject to govern only the benefits included in the respective agreements. For other benefits, the same rules apply as for countries that Sweden does not have social security agreements with.

If we assess that your employee is posted, we will issue a certificate on this. The certificate shows that they are covered by Swedish legislation.

Posting periods for private and government employees vary for the countries with which Sweden has agreements. On the page Working outside the EU/EEA or Switzerland you can read more about the different agreements and what is included in them.

Move, study or work abroad

This is applies to countries that Sweden does not have agreements with

A private employee who is sent to a country with which Sweden does not have a social security agreement is still insured in Sweden if the posting time is less than one year. If the posting lasts longer, he/she cannot be insured in Sweden. For government employees, there is no time limit for how long you can be insured in Sweden when posting to a country with which Sweden does not have an agreement.

 

Family members may not be subject to the social security legislation of the same country as the employee. Everyone in the family must therefore report to Försäkringskassan when they move abroad.

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