Guide: Remote work in Finland or for a Finnish employer
Remote working refers to working away from the workplace, for example at home, at the employee’s initiative. Although the Nordic countries form a single region, there are a number of issues to consider when working remotely between the Nordic countries, such as social security, insurance, occupational safety and taxation. Employers’ responsibilities may also differ between countries.
Make sure your employer is aware of the obligations relating to remote working and that you have the necessary documents and information before you start working remotely in other country.
The guidelines in this guide apply to you if you work remotely in another Nordic country, whether on an occasional, temporary or permanent basis. If you move to another Nordic country at your employer’s initiative, see the page Workers posted from and to Finland. If you are coming to work in Finland, check out the guide Working in Finland.
Agree remote working arrangements in writing
It is advisable to make a written agreement with your employer for remote working in another country.
It is also a good idea to agree with your employer on the working hours, performance monitoring, sick leave and data security issues in remote working, as well as which country's social security covers remote workers and how any extra costs arising from remote working will be shared. As there are many different ways of doing work, the type of things needing to be agreed on may vary.
Social security and insurance for remote working
Working remotely from another Nordic country has a significant impact on the employee's social security and the country to which their employer has to pay social insurance contributions. Read the instructions that apply to you below.
If you work remotely in another Nordic country on a temporary basis, you are not automatically covered by Finnish social security. You can be covered by Finnish social security if your employer has applied for and received an A1 certificate for you from the Finnish Centre for Pensions. If you are self-employed or a grant recipient, you must apply for an A1 certificate yourself. The A1 certificate also entitles you to Kela benefits from Finland.
If an A1 certificate has not been applied for or cannot be granted, you cannot be covered by Finnish social security while working remotely in another Nordic country.
If you intend to work abroad remotely on a permanent basis, you cannot be covered by Finnish social security either; your social security must be organised in the country where you work.
You also need an A1 certificate if you work partly in Finland and partly in another Nordic country, for example if you work remotely in one country and on-site in another. If you work in two or more countries for only one employer, your employer must apply for an A1 certificate. If you have several employers, you can apply for the certificate yourself. Read more on the website of the Finnish Centre for Pensions.
If you work entirely in Finland, under EU social security rules you are generally covered by Finnish social security. In this case, the foreign employer must pay social insurance contributions to Finland and you will receive benefits in Finland.
Exceptions are civil servants working remotely and workers temporarily posted to Finland from abroad who hold an A1 certificate issued by their country of origin. Read more on the website of the Finnish Centre for Pensions.
Insurance abroad
It is important that you check whether the insurance provided by your employer covers remote working abroad.
Occupational accident insurance taken out by a Finnish employer is valid anywhere in the world, but accidents and illnesses in remote working are not necessarily covered by occupational accident insurance.
Often commuting insurance does not cover long-term work in another country, so as an employee you may need your own personal insurance or other separate arrangements.
Occupational healthcare abroad
If you work from abroad for a Finnish employer, your employer is not obliged to provide occupational healthcare services abroad. However, many occupational healthcare services can be accessed remotely, so you can negotiate with your employer about what is covered by your own occupational healthcare contract.
In addition to occupational healthcare, find out your rights to other health services. Find out more on the page on the right to healthcare services in the country concerned.
Occupational safety and health, working environment and responsibilities
Although Finnish legislation does not specifically recognise remote working, the Employment Contracts Act, the Working Hours Act and the Occupational Safety Act also apply to remote working. These laws form the legal basis for all work, including when you work from abroad.
Occupational safety abroad
Your employer is also responsible for your safety, also while you are working abroad. Although it can be challenging to implement occupational safety and health abroad, it is important to agree with your employer in advance, for example on the following:
- working time and monitoring it
- monitoring results and objectives
- sick leave policy
- data protection matters
- occupational safety and work load monitoring
You can find more information on the Occupational Safety and Health Administration's website.
Work equipment and furniture
It is worth noting that your employer is not obliged to provide separate equipment or furniture for remote working if the place of work specified in your employment contract is on-site. Agree on what the policy is and how to share any extra costs with your employer before you start working remotely.
Taxation of remote work
In terms of taxation, the situation can be complicated if you work remotely abroad. Tax rules vary from country to country, and it is important to understand which country you pay income tax in. See the guidance on the page Taxation in Finland.
Restrictions on remote working
Your employer may have restrictions on how much and where remote work can be done. It is worth noting that not all employers allow working from abroad, even if they do allow remote working within their own country’s borders. This may be due to higher costs, lack of clarity over the allocation of responsibilities or the employer's ability to meet legal requirements.
Find out your rights to do remote work from abroad before you start working.
Formation of a fixed establishment
If an employee works remotely from another Nordic country, it is important for the employer to find out whether constitutes formation a permanent establishment in that country. Formation of a fixed establishment depends on many factors, such as the duration and nature of the work.
For example, if a remote worker makes decisions on behalf of the company or works permanently abroad, this may create a fixed establishment for the employer in that country. This means that the employer will have to pay local taxes, do the accounting and reporting and possibly pay VAT.
Read more about the definition of permanent establishment in the Nordic agreement on avoiding double taxation in income and wealth taxes.
More information
Please fill in our contact form if you have any questions or if you have encountered an obstacle in another Nordic country.
NB! If you have questions regarding the processing of a specific case or application, or other personal matters, please contact the relevant authority directly.