Social security when working in Denmark and Sweden

Which country's social security system applies?

The country where you are covered by social security determines which rules apply to benefits such as sickness benefit, parental benefit, unemployment insurance and pensions.

If you live in one country and work in another, you are normally covered by the social security system of the country where you work.

If you work in both Denmark and Sweden, the rules depend on how much you work in your country of residence:

• Less than 25% of your working time in your country of residence: You are normally covered by the social security system in the country where your employer is based.
  
  
• 25% or more of your working time in your country of residence: You are normally covered by the social security system in your country of residence.

If you live in Sweden, notify The Swedish Social Insurance Agency, Försäkringskassan. If you live in Denmark, contact Udbetaling Danmark. They will decide which country's social security system applies to you.

These rules apply whether you work for the same employer in both countries or for two different employers.

Contact Försäkringskassan about Swedish social insurance

Contact Udbetaling Danmark about Danish social insurance

Working for different employers in Denmark and Sweden

If you live in Sweden and work full-time in Denmark, you can also have a part-time job in Sweden. As long as your work in Sweden does not exceed 25% of your total working time, your Danish employer does not have to pay Swedish social security contributions.

The percentage is calculated based on your total working hours in both countries. For example:

• 37 hours in Denmark + 10 hours in Sweden = 47 hours a week

In this example, your Swedish employer must pay Danish social security contributions instead of Swedish ones.

You must also apply for an A1 certificate, which confirms which country's social security system applies to you.

Remember to inform both employers if you work in more than one country. This ensures that social security contributions are paid in the correct country.

Apply for an exception from the general rule

If 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.

If your application is approved, Försäkringskassan and Udbetaling Danmark will agree that you remain covered by the Danish social security system, even though you also work in Sweden.

You can apply under the Öresund Agreement, Öresundsöverenskommelsen, if:

• you work at least 50% of your time in Denmark over a period of 12 consecutive months and at least 25% of your time in Sweden for the same Danish employer
  
  
• you work for the same employer both at its place of business and in your country of residence, for example as a sales representative
  
  
• you work in the country where your employer is based and also receive remuneration for positions of trust in another country

The agreement may also apply if you work partly from home in Sweden for your Danish employer or hold positions of trust in Sweden while working in Denmark.

Apply through Udbetaling Danmark

You and your employer must complete and sign the application before submitting it to Udbetaling Danmark.

If your application is approved, the exception is valid for 3 years. It can be extended if you continue to meet the conditions.

The agreement can also be granted retrospectively, provided that social security contributions have not been paid and you have not received social security benefits in your country of residence.

If your application is approved, you will remain covered by the Danish social security system and be entitled to Danish social security benefits.

Read about exceptions for cross-border commuters at Life in Denmark

Contact Udbetaling Danmark

Self-employed in one country and employed in another

If you are self-employed in one country and employed in another, you are normally covered by the social security system of the country where you are employed.

This applies regardless of how much time you spend on your business or your employment.

If you live in Sweden, notify Försäkringskassan so they can decide which country's social security system applies to you.

This rule does not apply if you are employed in more than one country.

Civil servants

If you are a civil servant, you are normally covered by the social security system of the country where you are employed.

If you are a civil servant in one country and work in the private sector in another, you remain covered by the social security system of the country where you are employed as a civil servant, regardless of how much you work in each job.

More information

Depending on your situation, you can find more information here:

• Find out which country's social security system applies at Försäkringskassan
  
  
• Contact Udbetaling Danmark about Danish social security
  
  
• Contact the social security experts at Øresunddirekt