Covid-19: Information for commuters
Information for cross-border commuters
Covid-19 restrictions at the borders
Tax, social insurance and working from home
If you commute between Sweden and Denmark, working from come could mean that you change what country you pay taxes in.
If you are required to declare income tax in both your country of work and your country of residence, taxes in one country will be deduced from the other. You will never be subjected to double taxation.
If you have a Danish employer, and if you live and work in Sweden, this may mean that your Danish employer must register as an employer with the Swedish Tax Agency, Skatteverket, and report and pay preliminary tax to the Swedish Tax Agency.
Denmark and Sweden have agreed on exemptions from certain social insurance rules, such as in which country cross-border commuters should be insured and in what country the employer pays employer contributions.
- If you live in Denmark and normally work in Sweden, your social insurance in Sweden will not be affected by you working from home in Denmark during the pandemic.
- If you live in Sweden and normally work in Denmark, your social insurance in Denmark will not be affected by you working form home in Sweden during the pandemic.
- If you had an A1 certificate, that certificate is still valid.
Be aware that the exemption is only valid for individuals who have switched to a working from home arrangement. It is not valid if you, for example, start a new job at a new employer or start your own busines.
If you are unsure about what these rules mean to you, please contact Øresunddirekt at email@example.com or Försäkringskassan at (+46) 10 11 51 964.
Unemployed or furloughed because of covid-19
It is important to register at Arbetsförmedlingen on your first day as unemployed. You can then apply for membership in a Swedish a-kasse and receive unemployment benefits.
The same rules apply if you live in Sweden and have been commuting to a job in Denmark. You need to register at Arbetsförmedlingen in order to be ‘avaliable’ on the employment market, which is a pre-requisite for receiving unemployment benefits.
Being sent on furlough means that your employer is sending you home, either fully or partially, with pay. You are still considered an employee at your company, and you should be ready to come back to work on short notice. You do not need to contact or register at Arbetsförmedlingen when you are on furlough, as you are still employed.
You might also be sent on short-term furlough (korttidspermittering). This means that you will go down in hours and receive slightly less pay. If you are sent on short-term furlough due to covid-19, the Swedish state will support your company in paying your wages, and you normally receive about 80% of your wages, even though you work fewer hours.
A Swedish employer can not generally send an employee on furlough without pay.
If you have been sent on furlough, and your company cannot provide compensation, you should contact your Danish or Swedish a-kassa to apply for dagpenge. Ask to speak to someone who handles EU cases at your a-kasse.
If you are not a member of an a-kasse, you will not be able to receive compensation while you are on furlough without pay.
It is important to know your rights if you work in Sweden and your employer files for bankruptcy. In some cases, you might be eligible for state support.
Vaccination and covid-19 testing in the Øresund region
Covid-19 tests and vaccinations against covid-19 infections have become a crucial tool in limiting the spread of the disease in the region. Please find more information about how to get tested and where to get vaccinated if you live and work in the region.
If you live in Sweden, you will receive an offer of vaccination from the region where you live. You will receive the offer even if you work in Denmark, if you are socially insured in Denmark or if you are a citizen of another country. In some cases, if you for example work in the health sector in Denmark, you might receive an offer of vaccination from your employer.
Vaccination in Sweden:
You can find answers to the most frequently asked questions regarding vaccination at 1177 Vårdguiden. Here you will find answers to questions such as: When can I get vaccinated? Can I book an appointment, and if so, how?
Vaccination in Denmark:
If you are registered as living in Denmark, you have the right to get a covid-19 vaccination in Denmark.
This also accounts for individuals, that are socially insured in Denmark but live in Sweden. You will then still have the right to be vaccinated in Denmark using your "special insurance card" ("særligt sundhedskort"), where your CPR number is stated. If you have NemID, you will automatically get an invitation when it's your age group's turn to be vaccinated. In that case, you will get an invitation to book a time slot at vaccine.dk.
If you don't have NemID, you won't get an automatical invitation. In that case, you will have to contact your local region in Denmark, when your age groups turn to be vaccinated.
Contakt Region Hovedstaden: (+45) 38 66 00 00
Contakt Region Sjælland: (+45) 70 20 42 33
You can book a free covid-19 test in Denmark if you have a Danish CPR number.
There are also several private companies that provide so called quick tests (“kviktest” or antigen tests).
You can find information on covid-19-testing in Sweden at 1177.se.
Covid-19 tests by private companies
Some private actors offer covid-19 tests in Sweden.
Please be aware that:
- Test that you take yourself at home are often not accepted at the border.
- Anti-body tests are often not accepted at the border.
- The Danish border police reserves the right to stop anyone who is showing clear signs of illness, such as a cough or fever, from entering Denmark.
Other information from Swedish public authorities
Folkhälsomyndighetens' webpage contains information about the current levels of covid-19 in Sweden and globally. You will also find advice on how you can protect yourself and others during the pandemic. It also contains information related to schools, kindergartens, and travel.
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Travel restrictions on travel to Denmark
To limit the spread of covid-19, the Danish government may introduce travel restrictions and border controls by the Danish borders. This can also affect the border between Denmark and Sweden. Read more what this means for travellers and cross-border-workers in the Oresund region.