Remote work abroad

Generally, the employer insures remote work done in Finland according to Finnish legislation and remote work done abroad according to the legislation of the country of employment. In such cases, the employer also pays social insurance contributions, such as employment pension contributions, to the country where the remote work takes place.

Before departure, it is essential to determine which country the insurance and social security contributions are paid to, i.e., which country's social security the employee belongs to.

Insuring an employee in the employer's home country is possible under certain conditions

An agreement has been made between certain EU countries regarding the insurance of remote work abroad, allowing an employee alternating between remote and on-site work in two countries to be insured in the employer's home country under certain conditions. The application of the remote work agreement has specific criteria concerning the employee's residence and work. For example, the employee must work at least 50% of their working time on-site in the employer's home country.

The EU remote work agreement facilitates Finnish employers, as social insurance contributions for employees doing remote work in another country of residence can be managed in Finland if the agreement's conditions are met. The employee, in turn, can do more remote work from their country of residence without the insurance shifting to their country of residence.

If it is desired that the employee remains under Finnish social security while doing remote work abroad, the employer can apply for an A1 certificate for the employee from the Finnish Centre for Pensions. The A1 certificate indicates that the employee's pension security accumulates in Finland, and they are entitled to Kela benefits. If the employee receives an A1 certificate, the employer pays social insurance contributions only to Finland.