Working in several EU/EEA countries or Switzerland
If you work in two or more EU/EEA countries or Switzerland, you should only be covered by the social security of one country. You are considered to be working in several countries if
- you repeatedly change country of employment (mechanics, chauffeurs, artists), or
- your work in several countries is repeatedly alternating.
Your status of working in several countries is estimated for a period of 12 months at a time.
The EU regulations on social security include separate rules on the social security of people working in two or several EU countries. The factors listed below affect the decision on which country’s legislation should be applied to you if you work in several countries:
- In which country do you live permanently?
- Do you work as an employee, a civil servant or a self-employed person?
- In which country do you conduct a considerable part of your work?
- What is the nationality of your employers?
- If you work as a self-employed person, in which country do you conduct the main part of your self-employment?
- When has your employment/self-employment begun?
- Have the circumstances of your employment/self-employment remained unchanged?
As a rule, the country whose social security should be applied to you when you work in several countries is determined based on whether you conduct the major part of your work/self-employment in the country in which you live. A major part refers to a major part of your overall work (numerical majority). In the EU regulation, the limit is set at 25 per cent. The working hours and/or salary are taken into account when determining the considerable part.
Employer in several countries
The legislation of the country in which you live is applied
- Always when you do a considerable part (25% or more) of your working hours in the country in which you live.
- The number of employers or their domiciles do not matter.
The legislation of your employer’s domicile country is applied
- If you do not do a considerable part of your working hours in the country in which you live, the laws of your employer’s domicile country is applied.
- If the domicile countries of your employers are the country in which you live and one other country, the legislation of the country in which you do not live will be applied.
- If you have at least two employers whose domicile is in another country than the one in which you live, the legislation of the country in which you live will be applied.
Self-employed worker or grant recipient in several countries
Grant recipients fall under the rules for the self-employed in the EU regulation.
The laws of the country in which you live are applied if
- you do a considerable part (25% or more) of your working hours in the country in which you live.
The laws of the country in which you do the majority of your self-employment is applied if
- you do not do the main part of your working hours in the country in which you live.
- If you are a grant recipient, the country from which your grant was awarded is considered the central location of your work.
In different roles in several countries
When you work in different roles in different countries, the rule of the main part of the work is not applied.
- Civil servant in one country and employee/self-employed in another: The laws of the country in which you work as a civil servant apply.
- Employed in one country and self-employed in another: The laws of the country in which you work as an employee apply.
If you work in several countries, you are to pay social security contributions only to one country. In that case, you have to apply for an A1 certificate from the authorities in the country in which you live. The certificate proves to which country your social security contributions are to be paid.
If you work in different countries for several employers, the social security contributions for all your work are to be paid to the country that granted the A1 certificate.
Apply for the A1 certificate
If you meet the conditions and work in two or more countries, we will grant you the A1 certificate to prove that you are covered by Finnish social security laws. You have to apply for it in the same way as for a posted employee. While the certificate is valid, your foreign employers are under obligation to pay the statutory social security contributions for your work to Finland.
If you work in two or more EU countries both as an employee and as a civil servant or as an employee and a self-employed person, look at the section “In different roles in several countries” above. If you have further questions, contact us.
Examples of working in two countries are included in the FAQ section.