With part-time and freelance employment becoming more common, employees may find themselves in situations where different countries’ rules on social security, taxation and employment legislation apply.
Social security and health insurance for persons working in more than one country
Individuals who work in two or more countries at the same time are generally covered by the social security of their country of residence, if they also work in that country. So if you live and work in Finland and you also work in another EU/EEA country, you are generally covered by social security in Finland.
If your employment in Finland is not extensive (at least 25% of all the work you do), you are covered by the social security of your employer’s domicile. A further precondition for this is that your employer is the same both in Finland and the other country. If you have different employers in Finland and the other country, you are covered by the social security of your country of residence.
In the situations above you can apply to the Finnish Centre for Pensions for certificate A1 to prove that you are covered by social security in Finland.
If you are covered by social security in your country of employment, you are also covered by health insurance in your country of employment. You are nonetheless entitled to use the services of the Finnish public health service on the same conditions as individuals insured in Finland. More about this on the page Right to healthcare services in Finland.
If you become unemployed whilst working in more than one country at the same time, you can apply for unemployment benefit from the country where you are covered by social insurance. More about this on the page Unemployment benefits in Finland
Taxation of individuals working in more than one country
The general rule in taxation is that individuals remain generally liable for taxation in the country that is considered their primary country of residence. Income is generally also taxable in the country of employment, but double taxation is eliminated under the Nordic Tax Treaty.
You can find information on taxation in Finland on the page Taxes in Finland and on the Nordic tax portal Nordisk eTax.
Which country’s employment legislation applies?
Work done in Finland is governed by Finnish employment legislation. In international situations it may be that employment is governed by the employment legislation of another country. More about this on the website of the Occupational Safety and Health Administration.
If you have any questions, please fill in our contact form.
NB! If you have questions regarding the processing of a specific case or application, or other personal matters, please contact the relevant authority directly.