Working from home due to coronavirus/covid-19 does not affect your social insurance
A person who normally works as an employee in two or more member states of the EU should be covered by the social insurance of the country where the person is a resident, if the person carries out a substantial part of his work in that member state. This is governed by Article 13 (1) of the EU regulation 883/2004. A ‘substantial part of their work’ is considered to be at least 25% of the total working hours. If an Øresund-commuter who lives in Sweden and works in Denmark starts working from home to such an extent that working hours and/or income exceeds 25%, the commuter would normally become insured in Sweden. This would also mean that the Danish employer would have to pay the significantly higher Swedish employers’ contributions.
If you are working from home because of closed borders, or general restrictions in the society due to the coronavirus, it does not affect the country in which you have social insurance in.
Keep updated on relevant news regarding social insurance and covid-19 for those of you, that lives in one country and works in another. For information from Danish authorities visit borger.dk and for more information from Swedish authorities visit Försäkringskassans webpage below.