Social security when working in both Denmark and Sweden

Social security affiliation in Denmark or Sweden if you work in both countries

The country of social security affiliation is important so you know which country's rules to follow, for example regarding sickness insurance, pension, unemployment insurance, parental allowance and sickness benefit.

Those who live in one country, and work in another, are affiliated to the social security system of the country they work in. However, if you work in both Denmark and Sweden, your social security could be transferred over to your country of residence. If you work:

• Less than 25 percent in your country of residence, you are affiliated with the social security system in the country where the place of business of your employer is situated. If you live in Sweden, you should inform Försäkringskassan (Swedish Social Security Agency), and if you live in Denmark, you should contact Udbetaling Danmark.
  
  
• 25 percent or more in your country of residence, you are affiliated to the social security system of your country of residence. If you live in Sweden, you should inform Försäkringskassan, and if you live in Denmark, you should contact Udbetaling Danmark. Försäkringskassan or Udbetaling Danmark decide the country of your social security affiliation.

The above applies both whether you work for the same employer in both countries or whether you have two different employers.

Working for different employers in Denmark and Sweden

If you live in Sweden and work full time in Denmark (37 hours per week), you can have a side job in Sweden without the Danish employer being required to pay Swedish employer contributions, as long as the work in Sweden does not exceed 25% of the total working time in both Sweden and Denmark. 
The calculation is thus made based on the total number of hours worked in all countries. For example. 37 hours in Denmark + 10 hours in Sweden = a total of 47 hours/week. 

In this case, your Swedish employer must pay Danish fees and not Swedish. You need to get a decision about your social insurance, a certificate A1. It is also important that you inform your employers so that they pay social security contributions for you in the correct country.

If you are employed in Denmark and are considering working in Sweden, you should contact Försäkringskassan at Øresunddirekt for more information.

Contact Øresunddirekt

Remember: You should always inform your employer if you have other employment in another country. It is  important for the employer to know this, since they have to pay social contributions to the other country.

Possibility to apply for exception from the general rule on social security

When you live in Sweden and work in both Denmark and Sweden for the same Danish employer, you and your employer can apply for an exception from the general rule on social security in the country of residence. The exception means that Försäkringskassan and Udbetaling Danmark will enter into a special agreement that you will be affiliated to the Danish social security system although you work partially in Sweden. You can get exception by a certain agreement called “Öresundsöverenskommelsen” if:

• you work at least 50% of your working time in Denmark (for a period of 12 consecutive months) for the Danish employer, but also work at least 25% of your working time in Sweden for the same employer
  
  
• you are employed by an employer with a permanent establishment in one country and work for the same employer at the employer's place of business and in your country of residence - e.g. sales person
  
  
• you are employed to work in the country where your employer has their place of business and also get compensation for positions of trust in another country.

The exception is typically issued to employees who want to work from home in Sweden, such as sales people who carry out work for a Danish employer in both Denmark and Sweden, as well as for people who have a position of trust in Sweden at the same time as working in Denmark.

Send the application to Udbetaling Danmark

The application, which should be sent to Udbetaling Danmark, must be completed by you and your employer. The application must be signed by both parties. The exception is valid for three years. There is the possibility of extending the agreement for as long as the conditions are met. An agreement can be concluded with retroactive effect provided that social security contributions have not been paid and/or that social security benefits have not been received in the country of residence.

If your application is approved, you are affiliated to the social security system under Danish rule, which means that you have the right to receive Danish social security benefits. 

Self-employed in one country and employee in another

If you, as self-employed, run a company in one country while having an employment in another country, you are affiliated to the social security system of the country in which you are employed. This applies regardless of how much you work as an employee or self-employed worker. You should inform Försäkringskassan so that they can make a formal decision on which country you are affiliated to for social security. This rule does not apply if you work as employed in more than one country.

Civil servant

If you are a civil servant, you should be affiliated to the social security system of the administration's country. If you are a civil servant in one country and if you work in the private sector in another country, you should be affiliated to the social security system in the country where you are a civil servant - regardless of how much you are working in the respective employments.

Would you like to know more?

If you would like further information on social security affiliation/legislation, please contact Udbetaling Danmark, the department for social security in Denmark or Försäkringskassan at the Øresunddirekt information center in Malmö. 

Contact Øresunddirekt