Social insurance when working in both Denmark and Sweden

A person is only entitled to social security in one country. According to the general rule, this is in the country where you physically perform your work. If you have a job in both Denmark and Sweden at the same time, your social security affiliation depends on how much you work in each respective country.
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This information is for EU citizens only.

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 (the Swedish Social Insurance Agency), and if you live in Denmark, you should contact Udbetaling Danmark.
  • 25% or more in the country of residence, you are affiliated to the social insurance 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 insurance 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

People who work full-time in Denmark (37 hours per week) can have a secondary activity in Sweden for a maximum of 12 hours per week (25 percent of the total working time). If the working hours in the secondary activity exceeds 12 hours a week, the Danish employer is liable for paying Swedish employer contributions. Hence, for people who work less than full time in Denmark, the total number of hours that they are allowed to work in a secondary activity in Sweden is reduced in line with the total number of working hours in Denmark.

 

If you have had a secondary activity in Sweden since before 28th June 2012, and if you are therefore covered by Swedish legislation, 10-year transitional provisions apply, which means that you will be covered by the Swedish legislation until 27th June 2022. You have the possibility of asking to be covered by the new rules before this date. Such requests should be sent to Försäkringskassan for those who live in Sweden and to Udbetaling Danmark for those who live in Denmark.

 

People who are employed in Denmark and are considering working in Sweden for another employer should contact Försäkringskassan at Øresunddirekt in Malmö for more information.

Remember: You should inform your employer if you are employed in another country in addition to the relevant employment. It is particularly important for the employer who has to pay social contributions to the other country.

Possibility to apply for exemption 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 exemption from the general rule on social security in the country of residence. The exemption means that Försäkringskassan and Udbetaling Danmark will enter into a special agreement that you will be affiliated to the Danish social insurance system although you work partially in Sweden. You can get the exemption if:

  • you work at least 50% of your working time in Denmark (for a period of 3 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 exemption 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 exemption is valid for three years. There is the possibility of extending the agreement for as long as the conditions are met. If your application is approved, you are affiliated to the social insurance system under Danish rule, which means that you have the right to receive Danish social insurance benefits. 

Sole trader in one country and employee in another

If you, as a sole trader, run a company in one country while having a job in another country, you are affiliated to the social insurance 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 insurance.

Civil servant

If you are a civil servant, you should be affiliated to the social insurance 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 jobs.

 

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 insurance in Denmark or Försäkringskassan at the Øresunddirekt information centre in Malmö.