Social security when working abroad

The information below describes social security schemes and sickness compensation, plus what you need to think about and do when you are going to work abroad.

Coordination rules for sickness compensation

The coordination rules for sickness benefit distinguish between two kinds of benefits:

Cash benefits: Cash benefits normally compensate for a loss of income.

Healthcare benefits in kind: Benefits in kind include healthcare, medicines and hospitalisation, as well as direct payments to reimburse expenses.

Report your stay abroad to the Swedish Social Insurance Agency

Remember to report your stay abroad to the Swedish Social Insurance Agency (Försäkringskassan) before you travel. Whether or not you are entitled to benefits during your period abroad depends on how long you plan to stay abroad and the reason for your stay. If your stay abroad is extended, this must be reported to the agency as soon as possible.

Contact the Swedish Tax Agency when you get home

When you move back home after a long period of stay abroad, you must contact the Swedish Tax Agency (Skatteverket) immediately. Register in Sweden if you have been discharged.

Rules for employees

The rules of the country where you work apply. If you get sick, you are entitled to healthcare under the same conditions as other nationals of the country where you work. The same applies to the equivalent of a sickness benefit or sickness compensation. From the day you start working in another EU or EEA country or in Switzerland, you are no longer entitled to sick pay and sickness benefits in Sweden.

Note: Sickness benefits differ from country to country, for example in terms of the number of qualifying days. Find out what applies in the country where you will be working. Compensation for an occupational injury is based on the occupational injury insurance scheme that applies in the country where you work.

Rules if you are posted abroad by your employer or are self-employed

Main rule: You are insured in the country where you work, regardless of whether you are employed or self-employed.

Exception: If your Swedish employer has sent you to another country to perform work on behalf of the employer, Swedish social insurance still applies, including occupational injury insurance. In order for a worker to remain subject to the legislation of the sending country, the worker must have been subject to the legislation of that country one month before the posting. This also applies to self-employed persons, who can instead post themselves for a limited period.

Employee – requirements for being insured in Sweden

For you as an employee to remain insured in Sweden, the following requirements must be met:

• The work abroad must be temporary. The posting rules stipulate that the maximum duration of a posting is 24 months. There should be no possibility of an extension beyond these 24 months.
• There must be a direct employment relationship between the employer and the employee. This means, for example, that the sending employer is responsible for and determines the nature of the work.
• In order for a worker to remain subject to the legislation of the sending country, the worker must have been subject to the legislation of that country one month before the posting.
• You must not be sent to replace another posted person.

Self-employed – requirements for being insured in Sweden

For you as a self-employed person to remain insured in Sweden, the following requirements must be met:

• The work abroad must be temporary, preferably not longer than 24 months. It is possible to divide the 24 months into smaller parts, which means that you can apply for an extension up to the 24 months.
• You must have been self-employed to a significant extent in Sweden for at least two months before starting to work abroad.
• The scope and duration of the work abroad must be determined in advance and must be supported by relevant agreements.
• The work you will do abroad must be similar to the work you do in Sweden.
• Your own activities in Sweden must be maintained so that it is possible to resume them after working abroad.

Note: If you are self-employed and do not meet these criteria, you will be considered to be self-employed in an EU Member State and subject to the legislation of that State. Find out what applies in the country where you will be working.

Additional terms and conditions to be familiar with

A posting abroad must preserve the rights and obligations of the person, employer or self-employed person in the sending Member State. This applies, for example, to the obligation to pay social security contributions for the work carried out, as well as the right to receive benefits from the Member State. This applies if the person satisfies the provisions of the national rules on benefits.

Another condition is that you have received a certificate from the Swedish Social Insurance Agency showing that you do not have to pay social security contributions in the country where you work. The authorities in the country where you work must also approve your exclusion from the country’s own insurance scheme.

You need the European Health Insurance Card or a certificate from the Swedish Social Insurance Agency

If you are insured in Sweden, you will need the European Health Insurance Card (EHIC) in order to receive essential healthcare at hospitals and medical centres that are affiliated with the country’s public health insurance system.

Note: If you are travelling for more than 12 months, you will need a special certificate from the Swedish Social Insurance Agency instead of the EHIC.

If you receive a pension from Sweden

If you receive a pension from Sweden and settle abroad, you are still covered by the Swedish social security scheme. To receive healthcare in your country of residence, you must obtain a certificate from the Swedish Social Insurance Agency. Once this certificate is registered in your country of residence, you are entitled to the public healthcare system under the same financial conditions as nationals of the EU country.