Working in both Sweden and Denmark – social security

As a general rule, as an employee you are covered by social security in the country in which you work, regardless of which country you live in. If you work in both Sweden and Denmark, your social security may be transferred to your country of residence.
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This information is for EU/EEA citizens only

Whether you are covered by social security in your country of residence or the country where you work will depend on how much you work in each country.

 

If you work:

  • less than 25 percent in your country of residence, you are covered by social security in the country in which you work the most. 
  • 25 percent or more in your country of residence, you are covered by social security in your country of residence.

If you live in Sweden, you must inform Försäkringskassan, and if you live in Denmark, it is Udbetaling Danmark you should contact. Försäkringskassan, or alternatively Udbetaling Danmark, will then decide in which country you will be covered by social security. The above applies both in cases where you work for the same employer in both countries and if you have two different employers.

 

Working for different employers in Denmark and Sweden

A person who lives in Sweden and works full-time in Denmark, i.e. 37 hours per week, may have a part-time job of max 12 hours per week in Sweden, i.e. less than 25 percent of the total number of working hours; otherwise the Danish employer will be charged Swedish employer tax. For a person working less than full-time in Denmark, the number of hours he/she can work part-time in Sweden will be reduced correspondingly.

For people who had a part-time job in Sweden before 28 June 2012, and who are therefore covered by Swedish law, the 10-year transitional provisions apply, i.e. they will also be covered by Swedish law in the future. It is nevertheless possible to apply to be covered by the new rules. Such a request must be submitted to Försäkringskassan if you live in Sweden and to Udbetaling Danmark if you live in Denmark.

If you are employed in Denmark and are considering taking a part-time job in Sweden for another employer, you should contact Försäkringskassan at Øresunddirekt in Malmo for further information.

 

Possibility of applying for exemption if you live in Sweden

If you live in Sweden and work in both countries for the same Danish employer, you and your employer can apply for an exemption from the rule about social security in the country of residence. The exemption entails that Försäkringskassan and Udbetaling Danmark conclude a special agreement to the effect that you will be covered by social security in Denmark despite working part-time in Sweden.

An exemption may be granted in accordance with a special Øresund agreement if:

  • at least 50 percent of your total working hours are spent working in Denmark (for a consecutive period of three months) for your Danish employer, but you also work at least another 25 percent of your total working hours in Sweden for the same employer
  • your employer has registered business premises in one country but you work both in that country and in the country where you live, for example if you are a sales representative
  • you are employed to work in the country where your employer’s registered business is located, and you also receive remuneration for positions of trust.

 

You are a sole trader in one country and employed in another country

As a general rule, if you are a one-man business in one country and also work for an employer in another country, you are covered by social security in the country where you are employed. This applies regardless of the amount of time you spend working for your employer and for yourself.

You must, however, inform Försäkringskassan (if you live in Sweden) or Udbetaling Danmark (if you live in Denmark) who will determine in which country you are covered for social security. 

Public-sector employee

If you are a public-sector employee, you are covered by social security in the country where the administrative department in question is located. If you are a public-sector employee in one country and a private employee in another country, you are, as a general rule, covered by social security in the country where you work as a public-sector employee.

 

Remember! It is important to inform your employer if you have a job in another country, as the employer is then obliged to pay social taxes to the country in question.  

 

Would you like to know more?

If you would like further information about the legislation on social security, you can contact Udbetaling Danmark, the Social Security Department, in Denmark, or Försäkringskassan at Øresunddirekt in Malmoe on tel. +46 (0) 40 – 17 64 15.

 

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